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return to headline pageFirst Tier Tax Tribunal Decisions UKFTT 348 to UKFTT 373
Inayat Gulam Hussein [2009] UKFTT 348 (TC)
INPUT TAX – the invoices produced by the appellant to evidence – input tax claims were invalid – no evidence of the supplies taking place – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00286.html
Susan Frances Nike [2009]UKFTT 349 (TC)
DIY builders scheme – invoices charged at 17.5% - whether qualifying services for qualifying conversion with reduced VAT rate – HMRC only liable to repay VAT chargeable – appeal dismissed.
Deliverance Ltd [2009] UKFTT 351 (TC)
Zero-rating – food supplied for delivery – whether supplied above ambient temperature in order to demonstrate that it is freshly cooked or for the purpose of enabling it to be consumed hot – the latter (by Chairman's casting vote) – appeal dismissed.
Surestone Ltd [2009] UKFTT 352 (TC)
Costs – transition appeal – appeal withdrawn – costs application made by HMRC within 28 days after withdrawal – whether tribunal authorised to make costs award – yes – TTF Order 2009 Sch 3 para 7.
Jane Wallace Brown [2009] UKFTT 359 (TC)
Compulsory registration – characteristics of TOGC satisfied – appeal refused.
POWA (Jersey) Ltd [2009] UKFTT 360 (TC)
Input tax – denial of right to deduct on grounds of alleged knowledge or means of knowledge of fraud by others alleged MTIC and contra-trading – whether shown that appellants transactions connected with fraudulent evasion of VAT – yes – whether appellant knew or should have known of fraud – yes – right to deduct validly refused – appeal dismissed.
Oceanteam Power & Umbilical ASA [2009] UKFTT 361 (TC)
Repayment claim – submitted 29 days late – VAT Regulations 1995 – appeal dismissed.
Obhloise Benjamin Ogedegbe [2009] UKFTT 364 (TC)
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00302.html
Institute of Information Security Professionals [2009] UKFTT 365 (TC)
Exemptions – professional bodies – whether Institute a professional body – VATA 1994 Sch 9 Gp 9 Items 1(b) – whether an association within Item 1 (c) the primary purpose of which is . . . . the fostering of professional expertise connected with the past or present . . . . employments of its members – appeal allowed.
Lancers Restaurant Ltd [2009] UKFTT 369 (TC)
Assessment on alleged under declaration - misdeclaration penalty - assessment alleged not to best judgment and/or excessive - amounts reduced on appeal - appeal allowed in part.
Fahima Begum Hussain [2009] UKFTT 370 (TC)
Assessment - best judgement - appellant had incomplete records - appellant argued that wastage was insufficient – wastage from appellants earlier records agreed at 15% - appellant claiming over 50% – assessment to best judgment – appeal dismissed.
Kingston Components Ltd [2009] UKFTT 372 (TC)
Input tax – whether fraud – whether MTIC fraud – both appellants dealers in computer chips – Blue Sphere Global Ltd and Red 12 Ltd considered – whether evidence of circularity of funds must be linked to circularity of goods – whether possible to infer importation from EU – appeals dismissed.
Ghulam Hassan [2009] UKFTT 373 (TC)
Catch words – export of goods - outside Member States acquisition by taxable person or person not resident in UK – zero rating of supply - appeal dismissed.