News
return to headline pageFirst Tier Tax Tribunal Decisions UKFTT 26 to 43
Stephen Allen [2010] UKFTT 26 (TC)
Registration – investigation arising from an MTIC fraud - appellant prosecuted for knowingly being concerned in the fraudulent evasion to tax found not guilty – compulsory registration as a partnership - whether acting in partnership – yes – central assessment of £1,594,000 due from appellant as surviving partner – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00340.html
Wrag Barn Golf and Country Club [2010] UKFTT 30 (TC)
Registration – option to tax – partnership – golf club – entities – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00344.html
Martin Blackham v Revenue & Customs [2010] UKFTT 32 (TC)
Zero-rating – vehicle purchased under the Personal Export Scheme – permitted time for export exceeded – exercise of Commissioners discretion to extend – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00346.html
H J Banks & Company Ltd [2010] UKFTT 33 (TC)
Partial Exemption – input tax recovered on purchase of land and buildings which were used for making of taxable and exempt supplies – did the attribution of input tax under the standard method reflect the use to which the land and buildings were put – no – did the standard method over-ride apply – yes – did a method of attribution based upon site area provide a fair and reasonable proxy for use – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00347.html
Wessex Continental Travel Company Ltd [2010] UKFTT 36 (TC)
Registration – date of deregistration – output tax – Tour Operators Margin Scheme – misdirection – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00350.html
Hurstbourne Properties Ltd [2010] UKFTT 38 (TC)
Input tax – claim for deduction where Commissioners accept supply was made and paid for but supplier not registered and using a hijacked VAT number – the Commissioners discretion – was it reasonably exercised – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00352.html
Brian Reynolds [2010] UKFTT 40 (TC)
Flat rate scheme – appellants VAT liability greater under flat rate scheme than under standard VAT arrangements – application to withdraw retrospectively – application refused – reasonableness of HMRC decision – VATA 1994 s84(4ZA) – appeal denied.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00354.html
BAA Ltd [2010] UKFTT 43 (TC)
Input tax – recovery – costs incurred in takeover by bidder – subsequent grouping of bidder and target – appeal allowed.