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return to headline pageFirst Tier Tax Tribunal Decisions UKFTT 274 to UKFTT 335
Pharmaquim Ltd v Revenue & Customs [2010] UKFTT 279 (TC)
Input tax – denial of right to deduct on grounds of alleged knowledge or means of fraud by others – alleged MTIC trading – whether fraud established – yes – whether appellant knew or should have known of fraud – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00568.html
Alan Roy Willis v Revenue & Customs [2010] UKFTT 280 (TC)
Input tax - claimed – no invoices – claim rejected – Commissioners acted reasonably - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00569.html
John Dixon and Julie Dixon v Revenue & Customs [2010] UKFTT 281 (TC)
Input tax – time limits for claiming - three year cap - what constitutes a claim - whether HMRC correct to reject claim - appeal allowed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00570.html
Ticklock Ltd v Revenue & Customs [2010] UKFTT 284 (TC)
Exemption - supply by the appellant of license extensions to existing chalet owners - was this an exempt supply of a license to occupy land or a standard-rated supply of a seasonal pitch - standard-rated supply - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00573.html
Robert Gary Edgar v Revenue & Customs [2010] UKFTT 285 (TC)
Input tax - claims not supported by invoices or other documentary evidence - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00574.html
Contrast Graphic Supplies Ltd v Revenue & Customs [2010] UKFTT 289 (TC)
Input tax on EU goods purchased - Flat Rate Scheme For Small Business - input tax payable - Notice 733 helpful - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00578.html
Onebill Residential LTD v Revenue & Customs [2010] UKFTT 290 (TC)
Input tax - appellants failure to satisfy Commissioners of the validity of the refund claim - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00579.html
Oasis Technologies (UK) Ltd v Revenue & Customs [2010] UKFTT 292 (TC)
Exemption - electronic lottery ticket vending machine (ELTVM) - VATA 1994 Sch 9 Grp 4 - whether a gaming machine - whether takings are exempt supplies within Item 2, Group 9 - appeal allowed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00581.html
William Bourne v The Commissioner for Revenue & Customs [2010] UKFTT 294 (TC)
DIY Builders Scheme - claim for relief under VATA 1994 s35 - whether works carried out in the course or furtherance of any business - appeal dismissed.
Legitimate expectation - appellant claimed to have been misled by HMRC guidance - whether jurisdiction under VATA 1994 s83 to hear legitimate expectation claim - appellant did not discharge burden of proof in relation to claim - claim dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00582.html
Anglo Persian Emporium Trading Co. Ltd v Revenue & Customs [2010] UKFTT 296 (TC)
Import duty - not input tax - penalty - failure to declare correct tax - reasonable excuse - misdirection - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00584.html
The ECU Group plc v Revenue & Customs [2010] UKFTT 297 (TC)
Financial services - exemption - appellant provided a service of managing the foreign currency exposure of a multi-currency loan provided to its client by a third party (a Lender) - whether the essential aims and features of the service were the execution of foreign exchange transactions - held, they were - whether the service was properly characterised as transactions concerning payments, transfers or currency within Art. 135(1)(d)(e) VAT Directive and VATA Sch 9 Grp 5 item 1 - held it was where the transactions were effected using a Prime Broker - held the service also fell within the exemption on the basis that it was the provision of intermediary services within VATA 1994 Sch 9 Grp 5 item 5 - appeal allowed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00585.html
Best Buys Supplies Ltd v The Commissionmers for Revenue & Customs [2010] UKFTT 304 (TC)
Input tax - whether HMRC were unreasonable in the exercise of their discretion not to allow claims for input tax in absence of valid tax invoices - yes - whether the decision to refuse claims for input tax have been the same had HMRC acted reasonably - yes - VAT Regulations 1995 Reg 29(2) - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00591.html
Crazy Farm Golf Course Ltd v Revenue & Customs [2010] UKFTT 307 (TC)
Registration - date of registration & input tax on pre-registration supplies - appellant requested back dating of registration - HMRC's refusal reasonable - no exceptional circumstances - repayment claim on supplies made six months before date of registration - supplies constituted single supplies of construction services - not entitled to claim VAT on such supplies - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00594.html
Thimbleby Farms Ltd v Revenue & Customs [2010] UKFTT 320 (TC)
Consideration - the appellant supplied game shoots to its director without charge - Tribunal decided that there was a direct link between the game shoots and the services supplied by the director - the supplies of game shoots were effected for consideration - the value of the consideration for each game shoot was ₤1,000 not ₤8,000 as asserted by HMRC - appeal allowed in part.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00607.html
Autocarriers Ltd v Revenue & Customs [2010] UKFTT 328 (TC)
Security - whether demand reasonably made - appellant with poor compliance history - other companies with common directors failing with large VAT liabilities - decision reached reasonably - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00613.html
Belton Estates Plc v Revenue & Customs [2010] UKFTT 330 (TC)
Input tax - insufficient proof that the claiming party received a supply - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00615.html
Mercedes-Benz Financial Services Ltd v Revenue & Customs [2010] UKFTT 332 (TC)
Partial exemption - ECJ decision after special method approved - whether special method continues in spite of the decision - yes - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00617.html
Raptor Commerce Ltd v Revenue & Customs [2010] UKFTT 335 (TC)
Repayment supplement - VATA 1994 s79 - whether period exceeded or covered by period for raising and answering of reasonable inquiries - meaning of inquiry - determining period of inquiry - whether supplement due - appeal allowed.