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First Tier Tax Tribunal Decisions UKFTT 363 to UKFTT 390

posted 06 Sep 2010
category: Tribunal Decisions

AC Tours v Revenue & Customs [2010] UKFTT 363 (TC)

Place of Supply - provision of information by a partnership providing information to non-UK tour firms about the tours and accommodation provided to those customers - single or multiple supplies - appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00645.html

Benson Country Pine v Revenue & Customs [2010] UKFTT 365 (TC)

Default surcharge – reasonable excuse - illness of managing partner – appeal allowed in part.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00647.html

Mobile Export 365 Ltd and Shelford (IT) Ltd v Revenue & Customs [2010] UKFTT 367 (TC)

MTIC fraud – application of the Kittel test as interpreted in the Mobilx decision – whether appellants knew or ought to have known of fraud in their transactions – findings that appellants did know or should reasonably have known of fraud in all transactions under appeal – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00649.html

Professional Search Services Ltd v Revenue & Customs [2010] UKFTT 372 (TC)

Default surcharge – VATA 1994 s59 – late payment of VAT – application of VATA 1994 s71(1) – whether insufficiency of funds reasonable excuse – no – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00654.html

Lighthouse Technologies Ltd v Revenue & Customs [2010] UKFTT 374 (TC)

Procedure – application for permission to appeal out of time – whether appellant believed valid appeal had been made – appellant not appealing to tribunal due to insufficiency of funds to obtain legal representation – whether appellant aware of time limits – no – application refused.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00656.html

Randbee Leisure Ltd v Revenue & Customs [2010] UKFTT 375 (TC)

Appeal against assessment made - appellant claiming that HMRC did not take all relevant factors into account – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00657.html

Crane Ltd v Revenue & Customs [2010] UKFTT 378 (TC)

Default surcharge – reasonable excuse – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00660.html

Simpson & Marwick v Revenue & Customs [2010] UKFTT 380 (TC)

Bad Debt Relief - solicitors acting on instructions of insurance companies - insured party registered for VAT - invoice for VAT element of fees rendered on insured party - bad debt relief claimed in respect of unpaid VAT - appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00662.html

British Eventing Ltd v Revenue & Customs [2010] UKFTT 382 (TC)

Input tax – appellant paying reverse premium on assignment of lease - whether locus standi to challenge taxable status of reverse premium and/or recover VAT paid on it – whether reverse premium attributable to assignment of lease and, if not, to what – whether HMRC's decision to refuse permission to opt leased property wrong in law – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00664.html

Wagerworks Ltd v Revenue & Customs [2010] UKFTT 383 (TC)

Supplies – first issue – whether single or separate – Alderney Company outsourcing to appellant in UK – held – no dominant element – College of Estate Management applied – place of supply – whether UK or Alderney – appeal dismissed as to first issue – adjourned as to place of supply.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00665.html

Masstech Ltd v Revenue & Customs [2010] UKFTT 386 (TC)

MTIC case involving one purchase and sale of products not regularly associated with MTIC fraud by a company whose only director claimed that he was oblivious to MTIC frauds - whether such ignorance was established - how to apply the ought to have known element of the Kittel test in these circumstances - appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2010/TC00668.html