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return to headline pageFirst Tier Tax Tribunal decisions UKFTT [2009] 381 to UKFTT [2009] 383 & UKFTT [2010] 5 to UKFTT [2010] 13
Amanda Cargill & Kelly McWilliams t/a The Pende Cafe [2009] UKFTT 381 (TC)
Voluntary Registration: Non-licensed café whether TOGC various grounds principal reason no liquor licence; new business more in keeping with summer trade. Appeal Allowed.
Stephen John Stanley [2009] UKFTT 383 (TC)
Assessment - best judgement- tour operators margin scheme (TOMS) - appellant not applying TOMS since 1988 numerous visits over the years officers failed to explain scheme and raise assessments appellant accepted TOMS applies calculation by respondents incorrect - suggested margin percentage incorrect assessment consequently not to best judgment appeal allowed - no costs awarded.
http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00318.html
Ultrapolymers Ltd [2010] UKFTT 5 (TC)
Assessment – sale of land – option effective? – automatic permission? – yes – output tax payable – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00324.html
James Gillan & Margaret Gillan t/a Gracehill Golf Course [2010] UKFTT 8 (TC)
Exemption – golf club as the supplier of land on an exempt basis –VATA 1994 S31 and Schedule 9 – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00327.html
Shaun Anthony Clark t/a Maxim [2010] UKFTT 10 (TC)
Security – appeal against notice of requirement for security for VAT – business of recruitment and supply of temporary staff – whether HMRC acted reasonably in requiring security – VATA 1994 Sch 11 para 4(2) – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00329.html
William Edward Lafferty t/a Bell Transport [2010] UKFTT 12 (TC)
Supply – treatment of payments for fuel used by the appellant to transport vehicles for his customers – are such payments disbursements for tax purposes - no – single issue decided – appeal remains open.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00331.html
Supercook UK LLP & Dr Oetker UK Ltd [2010] UKFTT 13 (TC)
Zero-rating – choco lolly making kits – whether supply was a single supply – whether the predominant elements of the supply were the zero-rated items or the standard-rated items – whether the supply should be zero-rated or standard-rated VATA 1994 s30 Sch 8 Grp 1 – Card Protection Plan principles applied – held supply was a zero-rated single supply – appeal allowed.