News
return to headline pageFirst Tier Tax Tribunals UKFTT 352 to UKFTT 361
Opal Carleton Ltd v Revenue & Customs [2010] UKFTT 353 (TC)
Reduced rate - student accommodation - whether residential accommodation for students liable to VAT at standard rate or changed number of dwelling conversion liable to VAT at reduced rate – VATA 1994 Sch 7A – over-arching development – student accommodation VAT at standard Rate - appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00635.html
Ali Kia Jahansouz v Revenue & Customs [2010] UKFTT 355 (TC)
DIY Builders Scheme - VATA 1994 S35(1A)(a) & Sch 8 Grp 5 Note (2)(b), Note 16 (a) and (b), meaning of word wholly - VAT Notice 719 4.1.2, loft conversion – appeal allowed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00637.html
Nabiltech UK Ltd v Revenue & Customs [2010] UKFTT 357 (TC)
Assessment – under-declared tax – whether proper records kept – no – whether assessment to the best of the officer's judgment – yes – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00639.html
Ravenfield Ltd v Revenue & Customs [2010] UKFTT 359 (TC)
Input tax – Bentley car – purchased by credit hire business – VAT (Input Tax) Order 1992 art 7 – whether sufficient evidence of use for making taxable supplies to the exclusion of other uses – no – appeal dismissed.
http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00641.html
Fisher Homes & Vision Ltd v Revenue & Customs [2010] UKFTT 361 (TC)
Penalties - failure to pay VAT on time – time to pay agreement did not affect liability for later delays – further time to pay agreement not within FA 2009 s108 - as not entered into before default arose - appellant still owing in excess of £21,000 - no reasonable excuse for failure - appeal dismissed.