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First Tier Tax Tribunal Decisions [2009] UKFTT 363, [2010] UKFTT 5 to UKFTT 20

posted 02 Feb 2010
category: Tribunal Decisions

The Rank Group PLC [2009] UKFTT 363 (TC)

Community Law – fiscal neutrality – exemption – exclusion of provision of gaming machines from exemption – whether taxed machines similar to exempt machines – relevance of regulatory regime – TNT [2009] STC 1438 considered – whether FOBTs exempt comparators – whether on facts due diligence defence established to breach of fiscal neutrality.

Exemption - slot machines – exclusion of gaming machines from exemption – VATA 1994 Sch 9 Grp 4 – 6th Directive Art 13B(f) – breach of fiscal neutrality – period of breach – appeal allowed for all periods.

http://www.bailii.org/uk/cases/UKFTT/TC/2009/TC00301.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 s31 and Sch 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 – finding on single issue – appellant given 21 days to schedule remaining contentions to Commissioners.

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.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00332.html

Enersys Holdings Uk Ltd [2010] UKFTT 20 (TC)

Default surcharge – trader with non-standard period ends – return submitted one day late because of error in determining correct date – whether reasonable excuse – no – penalty of £131,881 – whether proportionate – no – penalty incompatible with Community law principles – penalty discharged – appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00335.html