Keyword
52 decisions turning on vat.
Tapi Carpets Limited is a flooring retailer operating 220 stores in the United Kingdom, selling carpets, vinyl, laminate and engineered wood, largely to domestic customers. Where a customer bought flooring, the customer could…
Twycross Zoo East Midland Zoological Society is a charitable zoological society, founded in 1963 and registered as both a limited company and a charity, which operates Twycross Zoo in Leicestershire. The zoo occupies 88 acres…
Mozibur and Gazibur Rahman traded in partnership as S & H Fashions, a cut, make and trim business registered for VAT on 1 November 1998 which supplied garments principally to Hobbs Ltd and Burberry. The brothers had worked as…
The applicant, Parvaiz Akhtar, was assessed to VAT by the Commissioners for His Majesty's Revenue and Customs for the periods 12/19 to 03/23 in the sum of £29,199.19. The assessments were best judgement assessments issued under s…
The applicant, Mrs Sau Kwan Huan, carried on a takeaway food business. On 2 March 2010 the Commissioners for Her Majesty's Revenue and Customs opened an enquiry into her self-assessment income tax return for the tax year 2008-09…
The Honourable Society of Middle Temple, one of the Inns of Court, holds land and buildings at the Middle Temple in London under a Royal Charter dating from 1608. Most of the buildings are let, and the appeal concerned premises…
The appellant, Daytona Surf Limited, a wholesaler of optical wear, was registered for VAT with effect from 19 August 2007. Its VAT return for the period 10/07 claimed a repayment of £15,260.18 of input tax with no output tax…
The appellant, Truebell plc, is an importer and distributor of household goods in the United Kingdom, including compact fluorescent lamps ("CFLs") sourced from Ecopak in Pakistan. Following a complaint by the European Lighting…
Guarantee Protection Insurance Limited is a specialist insurer, around half of whose business consists of providing domestic insurance backed guarantees (IBGs) to customers of contractors, including double-glazing firms, so that…
Grattan plc appealed to the First-tier Tribunal (Tax Chamber) against decisions of HMRC. By a decision released on 12 January 2011, [2011] UKFTT 31 (TC), the tribunal decided to refer to the Court of Justice of the European Union…
Queen Mary, University of London (QMC) decided in the 1990s to consolidate its cell and molecular biology work in a new facility, the Blizard Building, procured through its subsidiary Queen Mary Developments Ltd (QMD). The…
An Chen and Lin Chen, trading in partnership as Wai Ho Takeaway from premises in Front Street, Klondyke, Cramlington, applied to register the partnership for VAT by a form VAT1 submitted on their behalf by Liu & Company…
Mrs. Rosanna Jayne Gordon took the tenancy of the Samson & Lion public house from 5 November 1998 and registered for VAT from that date, having never previously run a business. The premises were derelict and, after extensive…
The appellant, Stephen Simmons, traded as SJS Motors, a motor dealing business. He had been the sole director of SJS Motors Ltd, which ceased trading and cancelled its VAT registration in 2000. Thereafter the appellant carried on…
Atlantic Electronics Ltd appealed against three decisions of HMRC, made on 22 May 2007, 28 June 2007 and 28 May 2008, disallowing input tax totalling £1,128,137.50 claimed on the purchase of mobile phones in the periods 03/06…
The appellant, Airtours Holiday Transport Limited (formerly My Travel Group PLC), appealed against assessments totalling just over £1 million issued by the respondents to recover what they said was over-claimed input tax; the…
Kidease Ltd applied to be registered for VAT from 1 February 2001, describing its main business activity as childcare and the provision of workplace nurseries. Its only employees were its two directors, Mr Atkey and Mrs Pattrick…
Mr Sikander Ali carried on the business of selling takeaway food from shop premises at Milkstone Road, Rochdale, under the style of "King Balti". In July 2002 Mrs Carey and another officer of the Commissioners visited the…
The appellants, C Prebble and H Prebble, traded in partnership and were assessed to a civil penalty for dishonest conduct by the Commissioners of Customs and Excise. The penalty notice, issued on 14 July 1998, was a single…
The appellant, Mehmet Gurbuz, traded as "Deal Kebab and Pizza House", providing hot food from premises in high street, Deal, from 21 July 1999, the business having been taken over as a going concern from Mustafa Deniz, who had…
First National Telecom Services Ltd appealed against assessments to value added tax totalling £1,329,234 covering the eight prescribed accounting periods from 1 December 2001 to 30 November 2003. The calculation of the…
Adrel Ltd appealed against default surcharges imposed by the Commissioners for Her Majesty's Revenue & Customs in respect of VAT due for the periods 08/05 and 11/05. The company's case, as it emerged from the papers, was that the…
The appellant, Smarter Money Limited, is a provider of financial services, the majority of whose activities are supervised by the Financial Services Authority. Its business, so far as material to this appeal, concerned mortgage…
The appellant, Prudential Assurance Company Limited, the representative member of the Prudential UK VAT group, entered into a joint venture with the South African insurer Discovery Holdings Limited and its UK subsidiary Discovery…
Ramiz Uddin traded as the Diwan-E-Am, an Indian restaurant in Croydon, and had been registered for VAT from 20 November 1995. Daily takings were recorded from duplicate meal slips, totalled by staff, entered in a loose-leaf book…
The appellant, Redcats (Brands) Ltd, formerly Empire Stores Limited, sells clothing and household goods by mail order through bi-annual catalogues such as Empire, The Store, La Redoute, Verbaudet and Daxon, and is the…
The appellant, In Health Group SA, is a company incorporated in Luxembourg which carries on business in the UK as the representative member of a VAT group. Its subsidiary, Lister In Health Limited, provides diagnostic imaging…
The appellant, Gareth Carroll, trades as Home Improvement Co., supplying and installing conservatories from an address in Maidenhead. He was registered for VAT with effect from 1 May 2004, although he did not formally apply for…
Mr Bernard Lunkowsky carries on business in Germany selling health products. He started in that business as a sole trader in 2003 and imported goods from the United Kingdom, incurring UK value added tax of £1034.23 during the…
The appellant, Mr David John Jones, is a sole trader who designs and manufactures tools for the building trade under the trading name "Advanced Pro Tools", and was registered for value added tax with effect from 1 August 1999…
The appellant, Space Solutions Retail Ltd, manufactured retail wooden stalls for retail merchandising units from an address in Huddersfield and had been registered for VAT with effect from 1 December 2003. By letter of 13 May…
The appellant, Anthony Christopher Collins, sought a refund of VAT under the "Do it yourself (DIY) builders scheme" in respect of works converting part of a former stable block near Hereford into his own home. The stable block…
Capital One Bank (Europe) plc appealed against the Commissioners' rejection of its claim for a refund of input tax of a little over £11 million. The appeal was heard in May 2005 by a tribunal of which Colin Bishopp was chairman…
The Highland Council operated leisure facilities across the Highlands: 15 council facilities, 11 of them including swimming pools, thirteen of which were associated with the Highlife card, together with 10 not-for-profit…
Mr Michael Hurst and Mrs Mary Hurst traded in partnership as "Park Fisheries", carrying on business as proprietors of three fish and chip restaurants and takeaways — Park Fisheries in Cleckheaton, Mother Hubbards in Oldham and…
Mohenderjit Singh Khaira traded as Tony Fish Bar, a fish and chip shop in Hayes, Middlesex, registered for VAT from 21 December 1989 as a partnership on the application of Mr Sukkdev Singh Nahal, a silent partner holding 25% to…
E Moss Limited, which owned the Scholl business, appealed against two decisions of Her Majesty's Revenue and Customs dated 1 August 2003 and 3 June 2005. Scholl provided chiropody and foot care services through its shops…
Plasma Trading Limited, a company run by directors Mr Lee Cummins and Mr Sam Cook, had been registered for VAT in July 2002, initially trading in plasma television screens, and in July 2003 changed its trade class to ferrous and…
The appellants, Mr Simon James McDonald and his mother Mrs Christine Mary McDonald, claimed to trade in partnership as yacht charterers under the name S McDonald Charters. Mr McDonald junior, a car body re-spray specialist living…
Frametech Ltd, a Bristol company based in Flowers Hill, Brislington, appealed against a decision of the Commissioners for Her Majesty's Revenue and Customs requiring it to give security, in the sum of £30,400, before being…
Company Registrations Online Limited provided an extensive range of corporate services, mainly to solicitors and accountants but also directly to the public. The service in issue was its online company formation service, sold in…
The appellant, Miss Usha Devi Teji, was formerly a practising barrister. Following the birth of a child in 1995 she developed endometriosis, a gynaecological complaint causing extreme pain and requiring regular surgery, with…
Ford Motor Company Limited determined in early 2004 to introduce the "Ford Bonus Scheme", a scheme designed to generate sales of Ford cars and to reduce the output tax payable on those sales. In May 2004 it sought a ruling from…
MBNA Europe Bank Ltd is a "monoline" credit card bank and a partially exempt trader, its core business consisting of exempt supplies of credit falling within Group 5 of Schedule 9 to the Value Added Tax Act 1994. It raises…
Riverside Housing Association Limited is a registered social landlord within section 2 of the Housing Act 1996, incorporated under the Industrial and Provident Societies Act 1965 as a company limited by guarantee, and it is…
Torq Limited, whose business is the sale of sports nutrition bars, appealed against a decision of the Commissioners of Customs and Excise that supplies of its product, the "Torq Bar", were standard-rated for VAT. The Appellant…
PJG Developments Ltd, a company whose business is acquiring and refurbishing properties, appealed against a decision contained in a letter from the Customs of 26 April 2004 to the effect that it had been rightly charged VAT of…
Impact Services Ltd appealed to the VAT and Duties Tribunal at the London Tribunal Centre against a decision of the Commissioners of Customs and Excise imposing a default surcharge in respect of value added tax. The appeal was a…
The appellant, United Biscuits (UK) Ltd, manufactures the snack food sold under the generic name "Hula Hoops". The variety in issue was marketed as "Shake 2 Flava": conventional Hula Hoops, rings of which the principal ingredient…
MyTravel Group plc, formerly Airtours plc, is a tour operator required to account for VAT on designated travel services under the Tour Operators Margin Scheme, set out in Customs Notice 709/5, parts of which have the force of…
The appellant, Leez Priory Ltd, operated an ancient country house set in some 40 acres of gardens, lawns and parkland in Essex, which had become the first country house in England to be granted a licence to conduct marriage…
The appellant, Specsavers Optical Group, claimed statutory interest from the Commissioners of Customs and Excise in connection with spectacles apportionment claims. The appeal followed an earlier decision of the same tribunal…