News
return to headline pageFirst Tier Tax Tribunal VAT Decisions UKFTT 318 to UKFTT 344
Andras Bokor [2009] UKFTT 322 (TC)
Zero-rating – supply to handicapped person – appellant designed and assembled decking to provide access – whether supply of component materials is zero-rated – VATA 1994 Sch 8 Grp 12 – appeal dismissed
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00265.html
Able UK Ltd [2009] UKFTT 323 (TC)
Exemption – appellant made supplies of dismantling services to US Navy – whether the exemption under Article 151(1)(c) of the VAT Directive applied only to visiting NATO forces stationed in the UK – no – was the appellant’s services exempt – yes – appeal allowed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00266.html
Galleria Italia Ltd [2009] UKFTT 324 (TC)
Security — trader with association with other traders with poor compliance record — trader’s own compliance poor — arrears of tax when notice issued — whether notice justified — yes — appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00267.html
Gabbitas Educational Consultants Ltd [2009] UKFTT 325 (TC)
Supply of goods or services - place of supply - whether appellant supplied the services of consultants or similar services for the purposes of VATA 1994 Sch 5 para 3 and Principal VAT Directive Art 56(1)(c) such that those services were outside the scope of VAT – no – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00268.html
Mr Arash Razaie t/a Foodline Delivery Services [2009] UKFTT 327 (TC)
Input tax – invalid VAT invoice – input tax claim denied – whether HMRC exercised its discretion reasonably as to alternative evidence for input tax claim – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00270.html
Life Enterprises Ltd [2009] UKFTT 340 (TC)
Input tax – multiple trader intra-Community fraud – whether appellant knew or ought to have known of fraud connected to its transactions – yes – whether HMRC had established sufficient evidence needed to establish fraud and connection – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00281.html
Daniel John Currie [2009] UKFTT 342 (TC)
Late registration – taxi business – first return based on estimated figures – appellant failed to keep records – HMRC assessed for additional tax due – time to pay allowed on basis of estimated figures – whether to best judgment of HMRC – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00283.html
Robert Walsh [2009] UKFTT 344 (TC)
Assessment - VATA 1994 s73(1) – failure to keep records – returns incomplete or incorrect – mark-up exercise – whether assessment made to best judgement – appeal dismissed.