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return to headline pageFirst Tier Tax Tribunal UKFTT 63 to UKFTT 74
VIP (Scotland) Ltd v Revenue & Customs [2010] UKFTT 63 (TC)
Input tax – deduction per VATA 1994 s25 and s26 – repayment refused on basis that MTIC fraud involved – actual and imputed knowledge of taxpayer – appeal refused.
David Leslie Skinner t/a DLS Packaging v Revenue & Customs [2010] UKFTT 64 (TC)
Flat-rate scheme – application for back-dated entry – reason for application – greater amount of tax paid under standard method of accounting – application refused – whether discretion properly exercised – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00376.html
PCCI Ltd v Revenue & Customs [2010] UKFTT 65 (TC)
Input tax – MTIC fraud – whether appellant knew or should have known that by its purchases it participated in transactions connected with fraudulent evasion of VAT – finding that appellant should have known – Kittel ECJ [2009] STC 1537 applied – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00377.html
Space 2 Build Ltd v Revenue & Customs [2010] UKFTT 66 (TC)
Supply – partnership between building owner, a developer and the appellant as contractor – supply of building works – whether liable to VAT although made by the appellant to the partnership – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00378.html
Earthshine Ltd v Revenue & Customs [2010] UKFTT 67 (TC)
Late application to admit evidence - hearing in progress whether evidence relevant - whether compelling reasons to exclude – no – whether all additional evidence should be admitted – no – additional evidence admitted.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00379.html
Regent Commodities Ltd v Revenue & Customs [2010] UKFTT 68 (TC)
Input tax – repayment claim – MTIC fraud – whether fraudulent tax losses in deal chains of alleged contra-traders – yes – whether connected to appellant – yes – whether appellant had knowledge or means of knowledge of connection to fraudulent tax losses – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00380.html
Mercieca Ltd v Revenue & Customs [2010] UKFTT 72 (TC)
Security - appeal against notice of requirement for security for VAT - 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/TC00385.html
Christopher John Sims v Revenue & Customs [2010] UKFTT 73 (TC)
Flat Rate Scheme – three-year capping limitation – appellant given retrospective date to join Flat Rate Scheme – claim to recover overpaid VAT – whether three-year cap applied to limit period of claim – whether appellant prevented from exercising Community law rights on grounds he could not know the correct business category for his business activities for purposes of Flat Rate Scheme – no – VATA 1994 s80 – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00386.html
R D F Management Services Ltd v Revenue & Customs [2010] UKFTT 74 (TC)
Flat Rate Scheme – retrospective withdrawal of authorisation associated with another company – whether appellant and another company closely bound to one another by financial, economic and organisational links – satisfied that respondents decision reasonable – assessment reasonable – appeal dismissed.