News
return to headline pageFirst Tier Tax Tribunal Decisions UKFTT 336 to UKFTT 351
Masterlease Ltd v Revenue & Customs [2010] UKFTT 339 (TC)
Repayment claim – VAT on HP contracts – repossession – whether output tax which was not due in VATA 1994 s80(1)(a) – took account of output tax not declared on sale of repossessed cars – yes
Cars – sale of cars repossessed under HP contracts – desupply – some work including valeting before resale – same condition – VAT (Cars) Order 1992 Art 4.1(a) – decision in principle – adjourned to agree figures.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00621.html
Elizabeth Diane Yelland v Revenue & Customs [2010] UKFTT 340 (TC)
Refusal of claim for repayment of overpaid VAT – whether repayment precluded by VATA 1994 s80 – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00622.html
Aleris Recycling (Swansea) Ltd v Revenue & Customs [2010] UKFTT 341 (TC)
Assessment – appellant obtained valid commercial evidence for exports and removals of goods outside three month period – HMRC issued assessment for VAT plus default interest – appellant entitled to cancel out that part of the assessment relating to the VAT leaving outstanding the default interest – was the assessment valid and issued to best judgment? – yes – was HMRC entitled to charge interest in these circumstances? – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00623.html
David C Pledger v Revenue & Customs [2010] UKFTT 342 (TC)
Application to strike out notice of appeal – application for permission to appeal out of time – numerous disputed decisions some unappealable, all apparently appealed out of time – some decisions before and some after 1 April 2009 changes in appeal procedures - factors to be taken into account in exercising Tribunals discretion to admit notice of appeal out of time – application partly successful.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00624.html
Julian Frost v Revenue & Customs [2010] UKFTT 344 (TC)
DIY Builders Scheme - rejection of part of claim due to some suppliers charging VAT at 17.5% instead 5% - appellant given out of date notice by HMRC – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00626.html
CPG Logistics Ltd v Revenue & Customs [2010] UKFTT 345 (TC)
Bad debt relief – VATA 1994 s36 – debts written off – amounts received under a compromise agreement – attribution – whether an outstanding amount – appeal allowed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00627.html
Tipple Inns Crammond Ltd v Revenue & Customs [2010] UKFTT 348 (TC)
Requirement for security – previous businesses non-compliant/insolvent – common directors – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00630.html
Inayat Gulamhussain v Revenue & Customs [2010] UKFTT 350 (TC)
Input tax – invalid invoices – no supporting evidence of the supplies having taken place – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00632.html
Han Ali Ltd v Revenue & Customs [2010] UKFTT 351 (TC)
Input tax - disallowance of claim for repayment of VAT – missing traders – source of goods not known – fraudulent failure of missing trader in chain to account for VAT – participation by claimant in fraudulent scheme to recover VAT – Kittel and Mobilx applied – appeal dismissed.