VAT / Indirect Taxes | Taxation Daily

Archives: VAT, Indirect Taxes

May 2012

VAT: parking control services: whether consideration for a supply: appeal dismissed: Vehicle Control Services v HMRC [2012] UKUT 130b (TCC) - (14/05/2012)
VAT – transport supplies: stretched limousines adapted to carry only 9 people: whether zero-rated: appeal dismissed: Matthew Davies Special Occasions 2XL Limos v HMRC [2012] UKUT 130 (TCC) - (14/05/2012)
VAT: Kingscrest scheme: appeal dismissed: Benridge Care Homes Ltd v HMRC [2012] UKUT 132 (TCC) - (14/05/2012)
VAT: option to tax land: partnership changes: appeal remitted to FTT: Wrag Barn Golf and Country Club v HMRC [2012] UKUT 111 (TCC) - (14/05/2012)
VAT Notice 704/1 now available in Japanese, Arabic, Spanish - (14/05/2012)
R&C Brief 13/12: Overpaid VAT: ECJ decision in Banca Antoniana case - (14/05/2012)
VAT on Face Value Vouchers: change in legislation announced - (12/05/2012)
VAT Notice 727 Retail Schemes: updated guidance - (12/05/2012)
VAT: charitable status: appeal dismissed: Wirral Independent Recycling Enterprise (Wire) Ltd v HMRC [2012] UKFTT 267 (TC) - (04/05/2012)
2012 VAT Notes Budget Supplement - (04/05/2012)
VAT Notice 742 updated (Land & Property) - (04/05/2012)
VAT: new HMRC guidance re error correction (time limits) - (04/05/2012)
VAT relief for European Research Infrastructure Consortia (ERIC) - (01/05/2012)
SI 2012/882: VAT fuel scale charges from 1 May 2012 - (01/05/2012)
VAT: DIY scheme: single dwelling consisting of two buildings: appeal allowed: Fox v HMRC [2012] UKFTT 264 (TC) - (01/05/2012)

April 2012

VAT: Builders DIY scheme: appeal dismissed: Cameron Black (London) Ltd v HMRC [2012] UKFTT 257 (TC) - (30/04/2012)
VAT: updated guidance re payments on account - (26/04/2012)
VAT: road fuel scale charges: possible claims for overpaid VAT - (26/04/2012)
Details of amendments to the VAT – Civil Evasion Penalty Manual - (24/04/2012)
Details of amendments to the VAT Insurance Manual - (24/04/2012)
VAT: addressing borderline anomalies: consultation period extended - (20/04/2012)
VAT zero-rating: construction of building: appeal allowed: The Trustees of The Eaton Mews Trust v HMRC [2012] UKFTT 249 (TC) - (20/04/2012)
VAT penalties: late payment: no reasonable excuse: Sew and Go Ltd v HMRC [2012] UKFTT 243 (TC) - (20/04/2012)
VAT: cancellation of registration: penalty: appeal dismissed: Perks v HMRC [2012] UKFTT 236 (TC) - (20/04/2012)
VAT: default surcharge: reasonable excuse: confusion arising from penalty notice: appeal allowed: Banham Patent Locks Ltd v HMRC [2012] UKFTT 235 (TC) - (20/04/2012)
VAT: exemptions: supplies of staff or medical treatment: appeal dismissed: Sally Moher at Premier Dental Agency v HMRC [2012] UKUT B2 (TCC) - (17/04/2012)
VAT: evidence of export: appeal dismissed: Brendan MacMahon v HMRC [2012] UKUT 106 (TCC) - (17/04/2012)
Guide to Importing & Exporting: breaking down the barriers - (17/04/2012)
Notice 112 updated: Attendance and charges by HMRC - (17/04/2012)
Notice 112A updated: Attendance at private premises by HMRC - (17/04/2012)
Notice 266 updated: Rejected imports: repayment or remission of duty and VAT - (17/04/2012)
VAT penalties: evasion: costs awarded against appellant: Walker v HMRC [2012] UKFTT 226 (TC) - (16/04/2012)
VAT: intention to carry on business: evidence: appeal allowed in part: Macaw Properties Ltd v HMRC [2012] UKFTT 167 (TC) - (16/04/2012)
VAT: capital costs: licence rather than lease: appeal allowed: Gosling Leisure Ltd v HMRC [2012] UKFTT 170 (TC) - (16/04/2012)
VAT Notice 701/20 Caravans and houseboats - (16/04/2012)
VAT registration and deregistration thresholds from 1 April 2012 - (16/04/2012)
Details of amendments to VAT fraud manual - (16/04/2012)
VAT: HMRC update Notice 700 (the main VAT guide) - (11/04/2012)
Updates to VAT Finance Manual (new guidance re Retail Distribution Review) - (05/04/2012)
VAT: penalty surcharge: ignorance of regime: no reasonable excuse: OC2 Ltd v HMRC [2012] UKFTT 218 (TC) - (05/04/2012)
VAT: input tax: cars: mis-declaration: appeal allowed in part: Collins (t/a Unique Vehicles) v HMRC [2012] UKFTT 220 (TC) - (05/04/2012)
VAT: motor dealer: margin scheme: Upper Tribunal allows HMRC appeal: HMRC v Pendragon Plc [2012] UKUT 90 (TCC) - (02/04/2012)

March 2012

VAT: MTIC fraud: appeal dismissed: Vantage Link Corporation Ltd v HMRC [2012] UKFTT 202 (TC) - (30/03/2012)
VAT: input tax: insufficient evidence: appeal dismissed: Yeastfield Ltd v HMRC [2012] UKFTT 201 (TC) - (30/03/2012)
Finance Bill 2012 – Explanatory Notes - (29/03/2012)
Finance Bill published (for FA 2012) (pdf version) - (29/03/2012)
Finance Bill published (for FA 2012) (html version with hyperlinks) - (29/03/2012)
VAT de-registration limits: increase from £71,000 to £75,000 from 1 April 2012 - (28/03/2012)
VAT registration limits: increase from £73,000 to £77,000 from 1 April 2012 - (28/03/2012)
VAT: voluntary disclosure: capping provisions: appeal dismissed: Spectrum Legal Services Ltd v HMRC [2012] UKFTT 191 (TC) - (23/03/2012)
VAT: avoidance: zero rating: appeal dismissed: Kenco Spares Ltd v HMRC [2012] UKFTT 180 (TC) - (23/03/2012)
VAT: dishonest evasion penalty: appeal dismissed: Roxburgh v HMRC [2012] UKFTT 173 (TC) - (15/03/2012)
VAT: retail schemes: Apportionment Scheme 1: appeal allowed in principle: Patel (t/a Cleggs Lane Service Station) v HMRC [2012] UKFTT 169 (TC) - (15/03/2012)
VAT: extension of time: overriding objective: application refused: MacGregor v HMRC [2012] UKFTT 168 (TC) - (15/03/2012)
VAT: intention to carry on a business: declared intention: evidence: appeal allowed in part: Macaw Properties Ltd v HMRC [2012] UKFTT 167 (TC) - (15/03/2012)
VAT: supplies under licence: supplies to parent company: appeal allowed: Gosling Leisure Ltd v HMRC [2012] UKFTT 170 (TC) - (15/03/2012)
VAT: default surcharge: cash flow: illness of accountant: no reasonable excuse: Controlled Security Management v HMRC [2012 UKFTT 175 (TC) - (15/03/2012)
VAT online service to be unavailable from Easter day for three days - (12/03/2012)
VAT: default surcharge: no reasonable excuse: Zadeh v HMRC [2012] UKFTT 154 (TC) - (12/03/2012)
VAT: default surcharge: no reasonable excuse: Warrens Display Ltd v HMRC [2012] UKFTT 153 (TC) - (12/03/2012)
VAT: default surcharge: no reasonable excuse: penalty not disproportionate: On Demand Communications Ltd v HMRC [2012] UKFTT 159 (TC) - (12/03/2012)
VAT: default surcharge: late appeal accepted but appeal rejected overall: Makespace Architects Ltd v HMRC [2012] UKFTT 160 (TC) - (12/03/2012)
VAT: default surcharge: no reasonable excuse: The London Kitchen Ltd v HMRC [2012] UKFTT 156 (TC) - (12/03/2012)
VAT: zero rating for building work: appeal allowed: EL Flood & Sons Partnership v HMRC [2012] UKFTT 147 (TC) - (12/03/2012)
VAT: default surcharge: delay in electronic payment: appeal dismissed: Claughton (Office Equipment) Ltd v HMRC [2012] UKFTT 152 (TC) - (12/03/2012)
VAT: deliberate overpayment: time limits: Chan v HMRC [2012] UKFTT 155 (TC) - (12/03/2012)
VAT: default surcharge: no reasonable excuse: Assiette v HMRC [2012] UKFTT 150 (TC) - (12/03/2012)
VAT: default surcharge: cause of cash flow problems: appeal allowed: Greer (t/a Rainbow Signs and Maintenance) v HMRC [2012] UKFTT 130 (TC) - (10/03/2012)
VAT: penalty for inaccurate return: deliberate error: appeal dismissed: Astoria Properties Ltd & Anor v HMRC [2012] UKFTT 76 (TC) - (10/03/2012)
VAT: supply: consideration for services or donation: appeal dismissed: Aberdeen Sports Village Ltd v HMRC [2012] UKFTT 80 (TC) - (10/03/2012)
VAT: FOREX services to foreigners working in UK: whether services supplied to person belonging outside member states: no: appeal dismissed: 1st Contact Ltd v HMRC [2012] UKFTT 84 (TC) - (10/03/2012)
VAT: lower rates for hotel industry “now the norm in Europe” - (08/03/2012)
VAT Notes 1 of 12 - (07/03/2012)
VAT late registration penalty: reliance on accountant not a reasonable excuse: Scott (t/a Roy Scott Joinery) v HMRC [2012] UKFTT 138 (TC) - (07/03/2012)
VAT: registration: not liable: appeal allowed: Majid v HMRC [2012] UKFTT 144 (TC) - (07/03/2012)
VAT: default surcharge: alleged illness not accepted as reasonable excuse: Mad Dog Casting Ltd v HMRC [2012] UKFTT 136 (TC) - (07/03/2012)
VAT default surcharge: lack of funds not a reasonable excuse: Fylde Office Service Bureau Ltd v HMRC [2012] UKFTT 141 (TC) - (07/03/2012)
VAT: late appeal: application dismissed: Status Investments Ltd v HMRC [2012] UKFTT 125 (TC) - (01/03/2012)
VAT: goods paid for but not delivered: credit for input tax: appeal allowed: David Peters Ltd v HMRC [2012] UKFTT 124 (TC) - (01/03/2012)
VAT: exports: zero-rating: payment of invoices: appeals allowed in part: Arkeley Ltd (in liquidation) v HMRC [2012] UKFTT 126 (TC) - (01/03/2012)
VAT: Default surcharge: payment by BACS arriving late: no reasonable excuse: Vale Concrete Products Ltd v HMRC [2012] UKFTT 114 (TC) - (01/03/2012)
VAT: car bought by sole trader: business incorporated: reclaim of input tax: appeal dismissed: SF Express Courier Ltd v HMRC [2012] UKFTT 113 (TC) - (01/03/2012)
R&C Brief 03/12: insolvency processes following the Paymex Limited VAT Tribunal decision - (01/03/2012)

February 2012

VAT: Notice 700/65: Business entertainment: updated version published - (29/02/2012)
VAT: DIY Refund Scheme: appeal dismissed: Jones v HMRC [2012] UKFTT 108 (TC) - (28/02/2012)
VAT: golf professional fees: delays in requesting information: Fleming claim: appeal allowed: Laing v HMRC [2012] UKFTT 862 (TC) - (28/02/2012)
R&C Brief 05/12: new guidance on VAT liability of caravan pitch rentals - (27/02/2012)
VAT Refunds Manual: bad debt relief: amendments made re four year cap - (22/02/2012)
Details of amendments to VAT Finance Manual - (21/02/2012)
Details of amendments to VAT Business/Non-Business Manual (incl. boats, aircraft, racehorse owners, clubs & associations) - (20/02/2012)
Details of amendments to VAT Input Tax Manual (incl. update re Lennartz accounting) - (20/02/2012)
VAT: imported car: insolvency of German supplier: double taxation: appeal dismissed: Davison v HMRC [2012] UKFTT 89 (TC) - (15/02/2012)
VAT: security: poor compliance record: appeal dismissed: D’Agostino v HMRC [2012] UKFTT 91 (TC) - (15/02/2012)
VAT: successful appeal re castle stabilisation works: The Harewood Estate v HMRC [2012] UKFTT 93 (TC) - (15/02/2012)
VAT: MTIC fraud: upper tribunal upholds earlier decision: Powa (Jersey) Ltd v HMRC [2012] UKUT 50 (TCC) - (14/02/2012)
CIOT comments on FB 2012 draft clauses - (13/02/2012)
Specialist tax titles from Claritax Books (capital allowances, SDLT, Tax Chamber Hearings, FHLs, Company Cars, and more) - (10/02/2012)
VAT: MTIC: failure to attend hearing: appeal dismissed: Tarlo Worldwide Ltd v HMRC [2012] UKFTT 85 (TC) - (07/02/2012)
Landfill tax: claim for repayment or credit: appeal dismissed: Harley v HMRC [2012] UKFTT 66 (TC) - (07/02/2012)
VAT: simplified import VAT accounting scheme: appeal allowed: Forth Wines Ltd (formerly Dollar Trade Ltd) v HMRC [2012] UKFTT 74 (TC) - (07/02/2012)
VAT: default surcharge: serious injury accepted as reasonable excuse: Craighill Services Ltd v HMRC [2012] UKFTT 72 (TC) - (07/02/2012)
VAT: deliberate inaccuracy: quantum of penalty: appeal dismissed: Astoria Properties Ltd & Anor v HMRC [2012] UKFTT 76 (TC) - (07/02/2012)
VAT: supply: consideration: appeal dismissed: Aberdeen Sports Village Ltd v HMRC [2012] UKFTT 80 (TC) - (07/02/2012)
VAT: exempt supplies: FOREX: person belonging outside member states: appeal dismissed: 1st Contact Ltd v HMRC [2012] UKFTT 84 (TC) - (07/02/2012)
Details of amendments to HMRC’s Construction Manual (VAT) - (02/02/2012)
VAT: updated Notice 48: Extra Statutory Concessions - (02/02/2012)
VAT: Notice 701/21A updated: Investment gold coins - (02/02/2012)
Machine Games Duty: draft regs published - (01/02/2012)
VAT Notice 704/1 updated: Tax free shopping in the UK - (01/02/2012)
Climate Change Levy: metal recycling: draft SI - (01/02/2012)

January 2012

VAT Notice 701/32: Burial, cremation and commemoration of the dead - (30/01/2012)
VAT: input tax: fuel charge: appeal dismissed: King v HMRC [2012] UKFTT 64 (TC) - (30/01/2012)
VAT: MTIC fraud: appeal dismissed: Davis & Dann Ltd & Anor v HMRC [2012] UKFTT 55 (TC) - (30/01/2012)
VAT input tax: MTIC fraud: HMRC appeal succeeds: HMRC v Greener Solutions [2012] UKUT 18 (TCC) - (26/01/2012)
VAT: human rights: jurisdiction: proportionality: Westward Group Ltd v HMRC [2012] UKFTT 38 (TC) - (26/01/2012)
VAT: requirement for security: appeal dismissed: Watermargin (Portsmouth) Ltd & Anor v HMRC [2012] UKFTT 44 (TC) - (26/01/2012)
VAT: manufactured invoices: burden of proof: appeal dismissed: Reddrock Ltd v HMRC [2012] UKFTT 46 (TC) - (26/01/2012)
VAT: requirement for security: appeal dismissed: Premier Telecom Solutions Ltd v HMRC [2012] UKFTT 42 (TC) - (26/01/2012)
VAT: poor compliance: appeal dismissed: Burgess Recycling Ltd v HMRC [2012] UKFTT 41 (TC) - (26/01/2012)
VAT: zero rating: drugs etc for the disabled: appeal allowed: Bunning (t/a Stafford Land Rover) v HMRC [2012] UKFTT 32 (TC) - (26/01/2012)
VAT: registration threshold, supply of services, time of supply: Bromley Emergency Training and Development Ltd v HMRC [2012] UKFTT 30 (TC) - (26/01/2012)
VAT: fraud: appeal dismissed: Bays Revert Ltd v HMRC [2012] UKFTT 43 (TC) - (26/01/2012)
HMRC news release: obligatory online returns for VAT - (26/01/2012)
SI 2012/58: The Value Added Tax (Land Exemption) Order 2012 - (24/01/2012)
Revenue & Customs Brief 01/12 (VAT) - (23/01/2012)
VAT: late appeal: refused: North Reddish Working Mens Club v HMRC [2012] UKFTT 19 (TC) - (20/01/2012)
PAYE: late return: penalty reduced: Oxfam decision: conscionable conduct: Hilltop Syndicate Shoot v HMRC [2012] UKFTT 26 (TC) - (20/01/2012)
VAT default surcharge: reasonable excuse: proportionality: appeal dismissed: French & Co Solicitors v HMRC [2012] UKFTT 6 (TC) - (20/01/2012)
VAT: default surcharge: no reasonable excuse: Altcross Business Consultants Ltd v HMRC [2012] UKFTT 18 (TC) - (20/01/2012)
VAT Single Market Manual updated re CJEU case of Facet Holding BV - (18/01/2012)
VAT Refunds manual updated: new example: time limit re bad debt relief - (18/01/2012)
VAT: farm and B&B: whether one business: appeal dismissed: Patrick & Anor v HMRC [2011] UKFTT 865 - (18/01/2012)
VAT: alleged MTIC fraud: late evidence: appeals allowed: HT Purser Ltd v HMRC [2011] UKFTT 860 - (18/01/2012)
Details of amendments to VAT Insurance Manual - (16/01/2012)
VAT: cancellation of registration: yacht charter: appeal dismissed: Ocean Charters Ltd v HMRC [2011] UKFTT 854 (TC) - (16/01/2012)
VAT: finance exemption: HMRC appeal allowed by UTT: HMRC v AXA UK Plc [2011] EWCA Civ 1607 - (14/01/2012)
EC press release: Developing the One Stop Shop for cross border VAT compliance - (14/01/2012)
VAT default surcharge: reasonable excuse: error by another: appeal dismissed: Red Contractors Ltd v HMRC [2011] UKFTT 788 (TC) - (14/01/2012)
VAT: default surcharge: no reasonable excuse: Millside Ltd v HMRC [2011] UKFTT 781 (TC) - (14/01/2012)
VAT: onward supply relief: no unjust enrichment: Big Misters Shipping Co v HMRC (Rev 1) [2011] UKFTT 790 (TC) - (14/01/2012)
VAT “inevitably” set to increase in France, claims tax report - (14/01/2012)
SI 2012/58: The Value Added Tax (Land Exemption) Order 2012 - (13/01/2012)
SI 2012/33: The VAT (Amendment) Regs (removing turnover test for electronic filing) - (12/01/2012)
VAT appeal: time extension refused: TNT GRS 2008 Ltd v HMRC [2011] UKFTT 827 (TC) - (11/01/2012)
VAT: DIY Builders: appeal allowed: Sally Mary Stevens v HMRC [2011] UKFTT 835 (TC) - (11/01/2012)
VAT input tax: MTIC fraud: appeal dismissed: DI & GI Electronics Ltd v HMRC [2011] UKFTT 825 (TC) - (11/01/2012)
VAT input tax: MTIC fraud: appeal dismissed: Crotek Systems Ltd v HMRC [2011] UKFTT 836 (TC) - (11/01/2012)
VAT repayments: Fleming claim: employee business mileage: appeal allowed: Alberto-Culver (UK) Ltd v HMRC [2011] UKFTT 832 (TC) - (11/01/2012)
HMRC support for switch to online VAT returns - (10/01/2012)
VAT Places of Supply Services Manual updated and expanded - (10/01/2012)
VAT Information Sheet 02/12: change to VAT rate in Hungary - (09/01/2012)
VAT zero rating: charitable and business use: Upper Tribunal allows appeal: Wakefield College v HMRC [2011] UKUT 495 (TCC) - (09/01/2012)
VAT bad debt relief: partial registration: Upper Tribunal allows appeal: Simpson and Marwick v HMRC [2011] UKUT 498 (TCC) - (09/01/2012)
VAT: absence of valid invoices: appeal remitted by UTT to FTT to make further findings: Best Buys Supplies Ltd v HMRC [2011] UKUT 497 (TCC) - (09/01/2012)
VAT: MTIC fraud: Upper Tribunal dismisses appeal: A One Distribution Ltd v HMRC [2011] UKUT 496 (TCC) - (09/01/2012)
VAT: zero-rating: donation as consideration for transfer: appeal allowed: Three Counties Dog Rescue v HMRC [2011] UKFTT 817 (TC) - (09/01/2012)
VAT surcharges: time to pay agreements: entered into after due dates: no reasonable excuses: Sliderobes (NI) Ltd v HMRC [2011] UKFTT 805 (TC) - (09/01/2012)
VAT: default surcharge: no reasonable excuse: Macpherson (t/a Robert’s Flooringcoverings) v HMRC [2011] UKFTT 811 (TC) - (09/01/2012)
VAT: default surcharge: no reasonable excuse: Keith Brown Engineering Ltd (t/a Glenaber Brown Engineers) v HMRC [2011] UKFTT 810 (TC) - (09/01/2012)
VAT: extension of appeal period: application refused: Jem Leisure Ltd v HMRC [2011] UKFTT 778 (TC) - (09/01/2012)
VAT Notice 704/1 – Tax free shopping: VAT refunds for travellers departing from the European Community (EC) - (06/01/2012)
VAT Information Sheet 01/12: currency exchange rates for non-EU businesses - (05/01/2012)
Details of amendments to VAT food manual - (03/01/2012)

December 2011

R&C Brief 47/11: VAT liability of the construction and first sale of dwellings linked to a separate provision of care - (31/12/2011)
VAT Information Sheet 13/11: VAT rate in Ireland - (26/12/2011)
Details of amendments to Insurance Premium Tax Manual - (23/12/2011)
VAT: R&C Brief 42/11: withdrawal of ESC: boat parts and accessories for disabled people and charities - (20/12/2011)
VAT: default surcharge: revised Notice 700/50 - (20/12/2011)
VAT: R&C Brief 41/11: withdrawal of ESC: motor vehicles for disabled drivers - (19/12/2011)
VAT: supply: pre-registration: appeal allowed in part: Sassoon Bury Ltd v HMRC [2011] UKFTT 797 (TC) - (19/12/2011)
VAT: MTIC fraud: appeal dismissed: Matrix Europe Ltd (in liquidation) v HMRC [2011] UKFTT 792 (TC) - (19/12/2011)
VAT default surcharge: error by another not a reasonable excuse: Red Contractors Ltd v HMRC [2011] UKFTT 788 (TC) - (14/12/2011)
VAT default surcharge: no reasonable excuse: Millside Ltd v HMRC [2011] UKFTT 781 (TC) - (14/12/2011)
VAT: input tax: no unjust enrichment: Big Misters Shipping Co v HMRC [2011] UKFTT 790 (TC) - (14/12/2011)
VAT Notice 701/10: zero rating of books etc: updated guidance - (14/12/2011)
VAT Notice 701/15 Animals and animal food - (12/12/2011)
VAT manual: section on feed-in tariffs expanded - (12/12/2011)
Customs duty: third party: appeal dismissed: Queenswood Natural Foods Ltd v HMRC [2011] UKFTT 767 (TC) - (12/12/2011)
VAT: costs appeal: allowed in part: PSI Engineering Ltd v HMRC [2011] UKFTT 765 (TC) - (12/12/2011)
VAT: default surcharge: cash flow: no reasonable excuse: Eternity Bridal Ltd v HMRC [2011] UKFTT 764 (TC) - (12/12/2011)
VAT registration: place of supply: appeal allowed: Carville v HMRC [2011] UKFTT 763 (TC) - (12/12/2011)
VAT: input tax: MTIC fraud: appeal dismissed: Option NTC Ltd v HMRC [2011] UKFTT 768 (TC) - (12/12/2011)
VAT: R&C Brief 43/11: withdrawal of ESC 3:16: first time connection to the gas or electricity mains supply - (09/12/2011)
VAT: Notice 701/12 Disposal of antiques, works of art etc from historic houses - (09/12/2011)
VAT: best judgment: appeal allowed in part: Salama (t/a Izzy Store) v HMRC [2011] UKFTT 762 (TC) - (07/12/2011)
VAT: default surcharge: appeal dismissed: Global Petroleum Analytics Ltd v HMRC [2011] UKFTT 748 (TC) - (07/12/2011)
VAT: default surcharge: not disproportionate: Eco-Hygiene Ltd v HMRC [2011] UKFTT 754 (TC) - (07/12/2011)
VAT: tax repayment claim: application allowed: Corvi (t/a A & B Corvi Seaview Cafe) v HMRC [2011] UKFTT 758 (TC) - (07/12/2011)
VAT: business entertainment: appeal dismissed: CI Cruises International SA v HMRC [2011] UKFTT 761 (TC) - (07/12/2011)
HMRC news release: VAT changes from April 2012 - (07/12/2011)
VAT: Notice 160 Compliance checks into indirect tax matters - (05/12/2011)
VAT: partnership assessment: appeal dismissed: Messrs Tufail, Din, Akbar & Tufail v HMRC [2011] UKFTT 728 (TC) - (02/12/2011)
VAT: default surcharge: appeal succeeds in part: Palmun Ltd v HMRC [2011] UKFTT 738 (TC) - (02/12/2011)
VAT: default surcharge: belief in Time to Pay arrangement: appeal allowed in part: G Wilson (Glaziers) Ltd v HMRC [2011] UKFTT 731 (TC) - (01/12/2011)
VAT zero-rating: invalid VAT number: no reasonable excuse: Eydmann v HMRC [2011] UKFTT 732 (TC) - (01/12/2011)
VAT Notes No 4 2011: recent and proposed changes - (01/12/2011)
“VAT cheats have one month to come clean” per HMRC - (01/12/2011)
VAT: builders: partial success but praise for HMRC officer: C & O Plastering Ltd v HMRC [2011] UKFTT 741 (TC) - (01/12/2011)
VAT zero-rating: aircraft for use of disabled persons: appeal allowed: The British Disabled Flying Association v HMRC [2011] UKFTT 743 (TC) - (01/12/2011)
VAT: MTIC fraud: appeal dismissed: Bliss Trading Ltd v HMRC [2011] UKFTT 742 (TC) - (01/12/2011)
VAT: MTIC fraud: appeal dismissed: Annova Ltd v HMRC [2011] UKFTT 742 (TC) - (01/12/2011)

November 2011

VAT: fuel scale charge: no contemporary mileage records: appeal dismissed: Stu’s Fruit & Convenience Store v HMRC [2011] UKFTT 724 (TC) - (28/11/2011)
VAT default surcharge: no reasonable excuse: Saffrons Cross Recovery Ltd v HMRC [2011] UKFTT 718 (TC) - (28/11/2011)
VAT: exempt supplies: betting, gaming, lotteries: appeal dismissed: Rating Report Ltd v HMRC [2011] UKFTT 721 (TC) - (28/11/2011)
VAT default surcharge: time to pay: penalties discharged / reduced: Levi Solicitors LLP v HMRC [2011] UKFTT 727 (TC) - (28/11/2011)
VAT: MTIC fraud: admission of evidence: Hawkeye Communications Ltd v HMRC [2011] UKFTT 720 (TC) - (28/11/2011)
VAT: books or booklets: appeal allowed in part: Harrier LLC v HMRC [2011] UKFTT 725 (TC) - (28/11/2011)
VAT: consideration: donations to good causes: appeal dismissed: Findel plc v HMRC [2011] UKFTT 723 (TC) - (28/11/2011)
Draft legislation re fuel duty relief for remote parts of UK - (25/11/2011)
VAT: capital goods scheme: successful appeal: Turbine Motor Works Ltd v HMRC [2011] UKFTT 706 (TC) - (25/11/2011)
VAT: place of supply: appeal allowed: Firstpoint (Europe) Ltd v HMRC [2011] UKFTT 708 (TC) - (25/11/2011)
VAT zero rating: soft drink: appeal allowed: Thorncroft Ltd v HMRC [2011] UKFTT 694 (TC) - (23/11/2011)
VAT penalties: default surcharge: Littlemoss Preservation Ltd v HMRC [2011] UKFTT 692 (TC) - (23/11/2011)
VAT: cancellation of registration: Ilkley Dress Agency v HMRC [2011] UKFTT 693 (TC) - (23/11/2011)
VAT: reference to Europe: Grattan plc v HMRC [2011] UKFTT 691 (TC) - (23/11/2011)
VAT avoidance: MTIC: appeal allowed: Crucial Components Ltd v HMRC [2011] UKFTT 690 (TC) - (23/11/2011)
VAT appeals: extension of time: Biggleswade and District Conservative Club v HMRC [2011] UKFTT 689 (TC) - (23/11/2011)
Details of amendments to VAT manual re Fuel and Power - (22/11/2011)
VAT: Revenue & Customs Brief 38/11: Sailaway Boat Scheme - (22/11/2011)
VAT: DIY builders: conditions not met: Sheila Anne Searle v HMRC [2011] UKFTT 679 (TC) - (21/11/2011)
VAT partial exemption: appeal dismissed: St Mary Magdalene College Cambridge v HMRC [2011] UKFTT 680 (TC) - (21/11/2011)
VAT: exempt supplies: land: professional fees: Linda Anne Parkhouse v HMRC [2011] UKFTT 677 (TC) - (21/11/2011)
VAT zero rating: apportionment: appeal allowed: Alan & Maureen Wright v HMRC [2011] UKFTT 681 (TC) - (21/11/2011)
Details of amendments to VAT relief for books Manual - (18/11/2011)
Details of amendments to VAT Refunds manual - (18/11/2011)
VAT: Revised Notice 708: Buildings and construction - (17/11/2011)
VAT: Notice 700/64 re Motoring Expenses “restructured and rewritten” - (16/11/2011)
VAT: Revised notice 742/3: Scottish land law terms - (16/11/2011)
Details of amendments to Customs Civil Penalties Manual - (15/11/2011)
VAT zero rating: Lucozade Sport: Upper Tribunal upholds earlier ruling re standard rating: Glaxosmithkline Services Unlimited v HMRC [2011] UKUT B24 (TCC) - (15/11/2011)
VAT: Revised Notice 700/17 Funded pension schemes - (15/11/2011)
VAT: Revised notice 709/1: Catering and take-away food - (14/11/2011)
VAT default surcharge: appeal dismissed: Key Recruitment (UK) Ltd v HMRC [2011] UKFTT 665 (TC) - (10/11/2011)
VAT: MTIC: appeal dismissed: Earthshine Ltd v HMRC [2011] UKFTT 667 (TC) - (10/11/2011)
VAT input tax: attribution: appeal allowed: Canotec Ltd v HMRC [2011] UKFTT 661 (TC) - (10/11/2011)
VAT: exemption: professional bodies: unjust enrichment: appeal dismissed: The British Association of Leisure Parks, Piers & Attractions Ltd v HMRC [2011] UKFTT 662 (TC) - (10/11/2011)
VAT Welfare Manual updated and restructured - (10/11/2011)
Details of amendments to VAT on Clothing manual - (09/11/2011)
Revised VAT Notice 700/50 (November 2011) - (08/11/2011)
House of Lords (Commercial Secretary, HM Treasury) comments on direct and indirect tax treatment of gratuities - (08/11/2011)
Fuel duty and VAT account for 60% of cost of petrol (BBC report) - (08/11/2011)
VAT Notice 701/38: Seeds and plants - (08/11/2011)
Air Passenger Duty update: Northern Ireland rates - (08/11/2011)
VAT Notice 700/56 (Insolvency) revised and updated - (07/11/2011)
VAT Notice 701/57: Health professionals and pharmaceutical products - (04/11/2011)
VAT: appeals: costs awarded against HMRC: Thomas Holdings Ltd v HMRC [2011] UKFTT 656 (TC) - (04/11/2011)
VAT: appeals: extension of time limit refused: Scan Corporation Ltd v HMRC [2011] UKFTT 655 (TC) - (04/11/2011)
VAT: zero-rating: car imports: appeal allowed in part: Radford Racing Ltd v HMRC [2011] UKFTT 658 (TC) - (04/11/2011)
VAT: flat rate scheme: HMRC refusal to backdate accepted: Anycom Ltd v HMRC [2011] UKFTT 654 (TC) - (04/11/2011)
VAT: input tax: HMRC publish updated “toolkit” - (03/11/2011)
Notice 701/14: VAT liability of supplies of food - (03/11/2011)
Notice 700/2 – VAT group and divisional registration - (03/11/2011)
VAT Notice 701/31 Health Institutions: updated - (01/11/2011)
A general guide to Climate Change Levy: updated November 2011 - (01/11/2011)
Revised Notice CCL1/5 Climate Change Levy: penalties and interest - (01/11/2011)
Updated tax guide for international post users - (01/11/2011)
Climate change levy: revised Notice CCL1/2: combined heat and power schemes - (01/11/2011)
Climate change levy: revised Notice CCL1/3: reliefs and special treatments for taxable supplies - (01/11/2011)

October 2011

VAT: electricity from renewable sources: revised Notice CCL1/4 (November 2011) - (31/10/2011)
VAT: CAP1: clearances and approvals: non-business queries - (31/10/2011)
VAT: DIY builders scheme: not a building designed as a dwelling: Silver v HMRC [2011] UKFTT 644 (TC) - (31/10/2011)
VAT: MTIC fraud: appeal dismissed: Martem Ltd v HMRC [2011] UKFTT 641 (TC) - (31/10/2011)
VAT appeal: out of time: facts unclear: permission granted: Matthew Richard Griffiths v HMRC [2011] UKFTT 638 (TC) - (31/10/2011)
VAT Notice 701/40 Food processing services - (27/10/2011)
Notice IPT1 Insurance Premium Tax: new version issued - (27/10/2011)
VAT Notice 701/49 Finance: new version issued - (27/10/2011)
VAT repayment: MTIC fraud: appeal allowed: Express Computers UK Ltd & Anor v HMRC [2011] UKFTT 572 (TC) - (27/10/2011)
Details of amendments to HMRC’s VAT Protective equipment manual - (26/10/2011)
VAT: Revised Notice 192 (October 2011): Registered Dealers in Controlled Oil - (26/10/2011)
HMRC re-issue VAT Notice 700/12: Filling in your VAT Return - (26/10/2011)
VAT Notice 723A – Refunds of VAT in the European Community for EC and non-EC businesses (October 2011) - (26/10/2011)
Revised VAT Notice 708/6 Energy-saving materials - (26/10/2011)
VAT: caravan sites: withdrawal of three concessions - (26/10/2011)
Details of amendments to HMRC’s VAT Health Manual - (26/10/2011)
Amendments to VAT fraud manual - (26/10/2011)
VAT: input tax: losses: appeals dismissed: Midland Mortgages Ltd & Ors v HMRC [2011] UKFTT 631 (TC) - (25/10/2011)
VAT: no legitimate expectation that agreement reached: Harleyford Golf Club Ltd v HMRC [2011] UKFTT 634 (TC) - (25/10/2011)
VAT: sports club membership: appeal allowed: Esporta Ltd v HMRC [2011] UKFTT 633 (TC) - (25/10/2011)
VAT input tax: fraud: Coracle Ventures Ltd v HMRC [2011] UKFTT 630 (TC) - (25/10/2011)
VAT: input tax: MTIC fraud: AR Communications & Electronics Ltd v HMRC [2011] UKFTT 637 (TC) - (25/10/2011)
VAT default surcharge: no reasonable excuse: TLC Incentives Ltd v HMRC [2011] UKFTT 617 (TC) - (21/10/2011)
VAT: MTIC fraud: appeal dismissed: JP Commodities Ltd v HMRC [2011] UKFTT 622 (TC) - (21/10/2011)
VAT: VAT regs 1995, reg. 8: appeal allowed: Cumbria County Council v HMRC [2011] UKFTT 621 (TC) - (21/10/2011)
VAT penalties: default surcharge: appeal allowed: Blaze Group Holdings Ltd v HMRC: [2011] UKFTT 616 (TC) - (21/10/2011)
Notice 161 Investigations into traders with suspected serious indirect tax irregularities - (21/10/2011)
VAT notice 701/36 (Insurance) updated - (19/10/2011)
VAT: details of amendments to Burial and Cremation Manual - (19/10/2011)
Details of amendments to (VAT) Trade unions and Professional bodies manual - (18/10/2011)
VAT: capital goods scheme: revised public notice 706/2 - (18/10/2011)
Details of amendments to the (VAT) Energy-saving materials and grant-funded heating and security supplies manual - (18/10/2011)
VAT: Notice 160 (Compliance checks into Indirect Tax matters) updated re complaints section - (18/10/2011)
VAT: Notice 701/9 (Commodities and terminal markets) “updated to include Update 1″ - (18/10/2011)
VAT: MTIC: jurisdiction re requirement to make part payment: application dismissed: Aleena Electronics Ltd v HMRC [2011] UKFTT 608 (TC) - (14/10/2011)
VAT: contractor: failure to deduct VAT: appeal dismissed: D & H Developments v HMRC [2011] UKFTT 582 (TC) - (14/10/2011)
VAT default surcharge: no reasonable excuse: Datoo & Ors (The Datoo Partnership) v HMRC [2011] UKFTT 595 (TC) - (14/10/2011)
VAT penalties: reasonable excuse: cash accounting: time to pay: DNA Defence Ltd v HMRC [2011] UKFTT 594 (TC) - (14/10/2011)
VAT: new means of transport: place of supply: Feltham v HMRC [2011] UKFTT 612 (TC) - (14/10/2011)
VAT: costs awarded: Innocent Ltd v HMRC [2011] UKFTT 607 (TC) - (14/10/2011)
VAT: alleged MTIC fraud: appellant should have known: Ixes (UK) Ltd v HMRC [2011] UKFTT 586 (TC) - (14/10/2011)
VAT penalties: default surcharge: proportionality: no reasonable excuse: Kelly v HMRC [2011] UKFTT 596 (TC) - (14/10/2011)
VAT: default surcharges: no reasonable excuse: McFletch Ltd & Ors v HMRC [2011] UKFTT 609 (TC) - (14/10/2011)
VAT: supply of mattresses: use by handicapped person: appeal allowed in principle: Pure Independence (UK) Ltd v HMRC [2011] UKFTT 611 (TC) - (14/10/2011)
VAT treatment of building and construction issues: V1-08A: manual re-written - (14/10/2011)
VAT: penalties: default surcharge: no reasonable excuse: Claranet Ltd v HMRC [2011] UKFTT 603 (TC) - (14/10/2011)
VAT: repayment claim more than three years after payment: appeal dismissed: Byrt v HMRC [2011] UKFTT 600 (TC) - (14/10/2011)
VAT: reversal of original supply: rescission: appeal allowed: Brunel Motor Company Ltd (in administrative receivership) v HMRC [2011] UKFTT 589 (TC) - (14/10/2011)
VAT Notice 707: VAT Personal Export Scheme: for motor dealers and their customers - (13/10/2011)
Details of amendments to the Taxable Persons manual - (13/10/2011)
VAT notice 701/5 (Clubs & Associations) re-issued with minor amendments - (12/10/2011)
VAT: partial exemption method: hire purchase: residual input tax: appeal allowed - (10/10/2011)
VAT: licence to occupy land: storage facilities: exempt or standard rated: appeal allowed: UK Storage Company (SW) Ltd v Revenue & Customs [2011] UKFTT 549 (TC) - (10/10/2011)
VAT: direction: application to extend time for appeal: background of failure: application dismissed: Pen Associates Europe Ltd v HMRC [2011] UKFTT 554 (TC) - (10/10/2011)
VAT: MTIC fraud: contra trading: Digi Trade Ltd v HMRC [2011] UKFTT 566 (TC) - (10/10/2011)
Revised form VAT 7: application to cancel VAT Registration - (10/10/2011)
VAT Information Sheet 12/11: currency exchange rates - (06/10/2011)
VAT Notice 701/21 Gold – updated with correction - (06/10/2011)
VAT: Second Directive on VAT Invoicing (with explanatory notes) - (06/10/2011)
Details of changes to HMRC’s VAT Betting and Gaming Guidance manual - (05/10/2011)
R&C Brief 36/11: VAT: further guidance on treatment of supplies made by employers under salary sacrifice arrangements from 1 January 2012 - (03/10/2011)
CIOT press release: “Exemption from VAT on shared costs must benefit charities and small business” - (03/10/2011)
VAT repayments: FACEVET procedures: repayment not due: Robert H Smith Investments & Consulting v HMRC [2011] UKFTT 576 (TC) - (01/10/2011)

September 2011

France in hot water over VAT on ships - (29/09/2011)
Air passenger duty to be cut for Northern Ireland from 1 November 2011 - (29/09/2011)
VAT: reference to Court of Justice: compound interest: whether breach of principles of effectiveness and equivalence: FTT discretion: appeal dismissed: HMRC v Grattan Plc [2011] UKUT 399 (TCC) - (28/09/2011)
VAT: DIY housebuilder: repayment of tax refused: Hewitt v HMRC [2011] UKFTT 571 (TC) - (27/09/2011)
VAT penalties: default surcharge: Paul Hoskins Ltd v HMRC [2011] UKFTT 538 (TC) - (23/09/2011)
VAT: input tax: GF Mercer Ltd v HMRC [2011] UKFTT 539 (TC) - (23/09/2011)
VAT: HMRC’s reason for disallowing input tax has no basis in law: Different Kettle Ltd v HMRC [2011] UKFTT 540 (TC) - (23/09/2011)
VAT: bingo: method of calculation of VAT liability: Carlton Clubs Plc v HMRC [2011] UKFTT 542 (TC) - (23/09/2011)
Rates of Exchange for Customs and VAT purposes: September 2011 - (23/09/2011)
VAT Information Sheet 11/11: change to VAT rate for Italy - (20/09/2011)
R&C Brief 35/11 re VAT Tribunal decision in Paymex Ltd v HMRC - (20/09/2011)
EC publishes summary of study on VAT in the public sector - (16/09/2011)
VAT Notes 3/2011 supplement: coming changes to the new online filing requirements - (16/09/2011)
R&C Brief 34/11: VAT: postal and postbus services – autumn 2011 - (16/09/2011)
VAT: Notice 308: Temporary admission – temporarily importing non-EU means of transport: revision September 2011 - (15/09/2011)
New beer duty rates from 1 October 2011 - (12/09/2011)
Details of amendments to HMRC’s VAT on Education manual - (09/09/2011)
HMRC confirm in VAT Notes 3/11 that bank interest can be excluded from turnover for VAT flat rate scheme - (08/09/2011)
VAT Notes 3/11, including online filing, bank interest and the flat rate scheme, and other material - (07/09/2011)
Amended HMRC notice 362 re imported antiques - (05/09/2011)
Revised VAT Notice 701/47 – Culture - (01/09/2011)

August 2011

HMRC taking view that VAT decision in Reed Employment case has no wider impact for employment bureaux - (25/08/2011)
VAT: trading in investment gold: amendment to Public Notice 701/21 - (22/08/2011)
Details of amendments to VAT Fraud Manual - (16/08/2011)
Details of amendments to Customs Intellectual Property Rights Manual - (15/08/2011)
VAT: consultation on the next steps for moving VAT online - (08/08/2011)
VAT input tax: MTIC fraud: Fusion Electronics Ltd v HMRC [2011] UKFTT 529 (TC) - (05/08/2011)
Details of amendments to Customs Civil Penalties Manual - (05/08/2011)
Agents acting on behalf of newly VAT-registered businesses: reminder re online returns and electronic payment - (05/08/2011)
VAT zero rating: building work: new building joined to original building: T L Smith Properties Ltd & Anor Ltd v HMRC [2011] UKFTT 528 (TC) - (04/08/2011)
EC publishes eLearning course on VAT refund electronic procedure - (04/08/2011)
VAT input tax: MTIC fraud: Manatlantic Ltd v HMRC [2011] UKFTT 527 (TC) - (03/08/2011)
VAT penalties: default surcharge: no reasonable excuse: penalty not disproportionate: Pound Road Stores Ltd v HMRC [2011] UKFTT 523 (TC) - (02/08/2011)
VAT default surcharge: insufficiency of funds not a reasonable excuse: Fury Design Consultants v HMRC [2011] UKFTT 522 (TC) - (02/08/2011)
VAT Notice 701/45 Sport following ECJ Canterbury Hockey decision - (02/08/2011)
List of registered landfill site operators - (01/08/2011)
SI 2011/1795: Beer (amendment) regulations - (01/08/2011)
Updated EX 46 (VAT) – VAT due on alcoholic beverages - (01/08/2011)

July 2011

VAT: hotel accommodation for holidaymakers: identity of supplier: construction of written agreements: appeal allowed: Secrets Hotels2 Limited [2011] UKUT 308 (TCC) - (29/07/2011)
R&C Brief 28/11: VAT and salary sacrifice arrangements following CJEU judgment - (28/07/2011)
R&C Brief 30/11: HMRC seeking to appeal VAT golf club decision (Bridport & West Dorset) - (27/07/2011)
VAT default surcharge: language problems: no reasonable excuse: Feldbinder (UK) Ltd v HMRC [2011] UKFTT 509 (TC) - (26/07/2011)
VAT penalties: default surcharge: no reasonable excuse: Cartwright v HMRC [2011] UKFTT 510 (TC) - (26/07/2011)
VAT penalties: difficult trading conditions: no reasonable excuse: Westwood v HMRC [2011] UKFTT 496 (TC) - (25/07/2011)
VAT: DIY builders’ refund scheme: barn conversion: appeal allowed: Wade v HMRC [2011] UKFTT 504 (TC) - (25/07/2011)
VAT zero rating: new building adjoining existing building: appeal dismissed: Treetops Hospice Trust v HMRC [2011] UKFTT 503 (TC) - (25/07/2011)
VAT penalties: postal delays: no reasonable excuse: Tony Bacon Decorators v HMRC [2011] UKFTT 497 (TC) - (25/07/2011)
VAT penalties: no reasonable excuse: Sweetman v HMRC [2011] UKFTT 499 (TC) - (25/07/2011)
VAT default surcharge: no reasonable excuse: Intabase Solutions Ltd v HMRC [2011] UKFTT 502 (TC) - (25/07/2011)
VAT default surcharge: no reasonable excuse: Amber Valley Developments Ltd v HMRC [2011] UKFTT 501 (TC) - (25/07/2011)
VAT supply: zero rating: vehicle for handicapped person: appeal allowed: Croall Bryson & Company Ltd v HMRC [2011] UKFTT 494 (TC) - (22/07/2011)
Details of amendments to Partial Exemption Guidance Manual - (22/07/2011)
HMRC advice re changes to Italian VAT registration system - (21/07/2011)
VAT Notice 744C – Ships, aircraft and associated services - (21/07/2011)
VAT default surcharge: notices not validly served: appeal allowed: DWS Environmental Ltd v HMRC [2011] UKFTT 492 (TC) - (21/07/2011)
Revised VAT 1 Notes re applying for VAT registration - (20/07/2011)
Details of amendments to Compliance Operational Guidance Manual - (20/07/2011)
Details of amendments to VAT Transport (VTRANS) Manual - (19/07/2011)
Details of amendments to VAT Supply and Consideration (VATSC) Manual - (19/07/2011)
R&C Brief re Paymex decision – VAT exemption re IVAs - (19/07/2011)
VAT default surcharge: no reasonable excuse but penalty was disproportionate: Total Technology (Engineering) Ltd v HMRC [2011] UKFTT 473 (TC) - (15/07/2011)
Details of amendments to VSPORT Manual - (14/07/2011)
Customs Information Paper (11) 59 – VAT – buying commission - (14/07/2011)
VAT Notice 701/30 – Education and vocational training - (14/07/2011)
VAT: cancellation of registration: appeal allowed in part: Gardner & Co v HMRC [2011] UKFTT 470 (TC) - (13/07/2011)
VAT: bed & breakfast and farming business: direction to treat as single taxable person: direction not reasonable: appeal allowed: Forster & Anor v HMRC [2011] UKFTT 469 (TC) - (13/07/2011)
HMRC tackles VAT abuse in London’s fast food trade - (13/07/2011)
VAT default surcharge: reasonable excuse: proportionality: Preferred Refrigeration Ltd v HMRC [2011] UKFTT 466 (TC) - (12/07/2011)
VAT registration: intending trader: appeal allowed: Car Factors Ltd v HMRC [2011] UKFTT 465 (TC) - (12/07/2011)
VAT Notice 700/45 – how to correct VAT errors and make adjustments or claims - (12/07/2011)
VAT Notice 701/29 – Betting, gaming and lotteries - (12/07/2011)
VAT security for future payment: notice properly issued: Wilsons Solicitors (1991) Ltd v HMRC (Rev 1) [2011] UKFTT 463 (TC) - (11/07/2011)
VAT default surcharge: proportionality: appeal dismissed: Saint -Gobain Building Distribution Ltd v HMRC [2011] UKFTT 461 (TC) - (11/07/2011)
VAT compulsory registration: assessments upheld but penalty reduced to zero: Evans v The Commissioners for HMRC [2011] UKFTT 464 (TC) - (11/07/2011)
VAT Notice 700/42 – Misdeclaration penalty and repeated misdeclaration - (11/07/2011)
VAT zero rating: definition of building: Calver Weir Restoration Project v HMRC [2011] UKFTT 460 (TC) - (08/07/2011)
Details of amendments to Youth Club, VAT Manual - (07/07/2011)
R&C Brief 24/11 – correcting HMRC errors - (07/07/2011)
VAT repayments: The Hira Company Ltd v HMRC [2011] UKFTT 450 (TC) - (06/07/2011)
HMRC target those who have not registered for VAT - (06/07/2011)
VAT invoices: London Wiper Company Ltd v HMRC [2011] UKFTT 445 (TC) - (05/07/2011)
Blue Forest (UK) Ltd v HMRC re VAT penalties (default surcharge) [2011] UKFTT 447 (TC) - (05/07/2011)
Revised Notice 454 (June 2011) re spare machines - (05/07/2011)
VAT Information Sheet 10/11 re exchange rates - (05/07/2011)
Mass Information Systems Limited v HMRC re VAT penalties [2011] UKFTT 443 (TC) - (05/07/2011)
VAT Notice 701/2 – Welfare - (05/07/2011)
VAT Initiative campaign (registration and errors) - (05/07/2011)
VAT notice 701/23 – protective equipment - (04/07/2011)
VAT input tax: MTIC fraud: Business Management Concepts Ltd v HMRC [2011] UKFTT 520 (TC) - (01/07/2011)
VAT registration: Evans t/a Britannia Services v HMRC [2011] UKFTT 439 (TC) - (01/07/2011)

June 2011

VAT: cancellation of registration: System Fabricators Ltd v The Director of Border Revenue [2011] UKFTT 436 (TC) - (30/06/2011)
VAT supply: economic activities: de Ferranti v HMRC [2011] UKFTT 435 (TC) - (30/06/2011)
VAT: late payment: reasonable excuse: JMS Aggregate Supplies v HMRC [2011] UKFTT 426 (TC) - (29/06/2011)
VAT penalties: default surcharge: VATA 1994, s. 71: Oswald v HMRC [2011] UKFTT 421 (TC) - (28/06/2011)
VAT: default surcharge: no reasonable excuse: Grant Vehicle Repairs Ltd v HMRC [2011] UKFTT 420 (TC) - (28/06/2011)
VAT: MTIC fraud: contra-traders: Regent Commodities Limited v HMRC [2011] UKUT 259 (TCC) - (28/06/2011)
VAT penalties: default surcharge: Impossible TV Ltd v HMRC [2011] UKFTT 413 (TC) - (24/06/2011)
VAT repayments: late claim: VATA 1994, s. 80: FA 2004, s. 121: Wilsons of Rathkenny Ltd v HMRC [2011] UKFTT 406 (TC) - (22/06/2011)
VAT: professional fees incurred in course of takeover: HMRC appeal succeeds: HMRC v BAA Ltd [2011] UKUT 258 (TCC) - (22/06/2011)
VAT penalties: default surcharge: reasonable excuse: Neshama Music Ltd v HMRC [2011] UKFTT 399 (TC) - (21/06/2011)
VAT input tax: fraudulent loss: Edgeskill Ltd v HMRC [2011] UKFTT 393 (TC) - (14/06/2011)
VAT penalties: default surcharge: Roth (t/a Phillips Roth & Company) v HMRC [2011] UKFTT 386 (TC) - (10/06/2011)
VAT: whether one supply or two: fiscal neutrality: The Honourable Society of Middle Temple v HMRC [2011] UKFTT 390 (TC) - (10/06/2011)
VAT 13th Directive: refund to non–EU claimant: whether evidence supported claim: yes: appeal allowed: SRI International v HMRC [2011] UKUT 240 (TCC) - (10/06/2011)
VAT refund: DIY builders: VATA 1994, s. 35 and Sch. 8: Sherratt & Anor v HMRC [2011] UKFTT 381 (TC) - (09/06/2011)
VAT input tax: VATA 1994, s. 26A: Daytona Surf Ltd v HMRC [2011] UKFTT 383 (TC) - (09/06/2011)
VAT penalties: default surcharge: CV Staff Services Ltd v HMRC [2011] UKFTT 384 (TC) - (09/06/2011)
VAT self-build: separate use: VATA 1994, s. 35: Phillips v HMRC [2011] UKFTT 372 (TC) - (07/06/2011)
Details of amendments to VAT Place of Supply Goods manual - (03/06/2011)
Details of amendments to VAT Place of Supply Services manual - (03/06/2011)
Details of amendments to VAT Single Market manual - (03/06/2011)
Details of amendments to VAT Time of Supply manual - (03/06/2011)
Details of amendments to VAT Place of Supply – Goods Manual - (03/06/2011)
VAT: 30 day time limit for appeal: Hyde (t/a Pentagon Software) v HMRC [2011] UKFTT 367 (TC) - (02/06/2011)
VAT returns: HMRC application to strike out appeal: Enviroengineering Ltd v HMRC [2011] UKFTT 366 (TC) - (02/06/2011)
VAT appeals: time limits: whether a protective claim: Black Pearl Entertainments Ltd v HMRC [2011] UKFTT 368 (TC) - (02/06/2011)
VAT input tax: knowledge of fraud: MTIC trading: Flashpoint Technology Ltd v HMRC [2011] UKFTT 353 (TC) - (01/06/2011)
VAT exemption: golf club green fees: The Bridport and West Dorset Golf Club Ltd v HMRC [2011] UKFTT 354 (TC) - (01/06/2011)

May 2011

VAT: appeals: Corporate Synergy International (in Liquidation) v HMRC [2011] UKFTT 352 (TC) - (31/05/2011)
Tackling VAT evasion on road vehicles brought into the UK - (31/05/2011)
VAT exempt supplies: finance: IVAs: Paymex Ltd v HMRC [2011] UKFTT 350 (TC) - (26/05/2011)
VAT input tax: pre-registration purchases: legitimate expectation: Noor v HMRC [2011] UKFTT 349 (TC) - (26/05/2011)
VAT registration: exempt supplies: definition of “private tuition”: Holmes v HMRC [2011] UKFTT 347 (TC) - (25/05/2011)
Details of amendments to Place of supply – transport - (25/05/2011)
VAT assessments: shooting rights: appeal costs: Harrison v HMRC [2011] UKFTT 345 (TC) - (23/05/2011)
VAT default surcharge: reasonable excuse: Luxottica (UK) Ltd v HMRC [2011] UKFTT 338 (TC) - (20/05/2011)
IPT: variable amounts: FA 1994, s. 72: Guarantee Protection Insurance Ltd v HMRC [2011] UKFTT 343 (TC) - (20/05/2011)
VAT: default surcharge: reasonable excuse: ADM Glass v HMRC [2011] UKFTT 339 (TC) - (20/05/2011)
Details of amendments to CAP Imports Manual - (19/05/2011)
VAT repayments: MTIC fraud: Active Infotech Ltd v HMRC [2011] UKFTT 328 (TC) - (18/05/2011)
VAT: whether supply of food in course of catering: Value Catering Ltd & Ors HMRC [2011] UKFTT 329 (TC) - (18/05/2011)
VAT late registration penalties: not in default: McMullen Holdings Ltd v HMRC [2011] UKFTT 327 (TC) - (18/05/2011)
Details of amendments to VAT Fraud Manual - (17/05/2011)
VAT repayments: gaming duty: FA 1997, s. 11: Aspinalls Club Ltd v HMRC [2011] UKFTT 325 (TC) - (17/05/2011)
Details of amendments to VAT Civil Evasion Penalty Manual - (16/05/2011)
VAT input tax: MTIC fraud: Greystone International Ltd v HMRC [2011] UKFTT 321 (TC) - (13/05/2011)
Profits from taxi business: discovery assessments: failure to register for VAT: Duhra & Ors (as partners) v HMRC [2011] UKFTT 322 (TC) - (13/05/2011)
VAT: DIY builders scheme: Sherratt & Anor v HMRC [2011] UKFTT 320 (TC) - (13/05/2011)
VAT registration: effective date: Middleton (t/a Freshfields) v HMRC [2011] UKFTT 316 (TC) - (12/05/2011)
VAT zero rating: exports: Cudworth of Norden v HMRC [2011] UKFTT 312 (TC) - (11/05/2011)
Customs Duty & import VAT: inward processing relief: Bradgate Containers Ltd v HMRC [2011] UKFTT 308 (TC) - (10/05/2011)
Aggregates levy: no reduction permissible: MMC Midlands Ltd (in liquidation) v HMRC [2011] UKFTT 310 (TC) - (10/05/2011)
VAT repayments: DIY housebuilders: VATA 1994, s 35: Jennings v HMRC [2011] UKFTT 298 (TC) - (06/05/2011)
VAT supply: advice from HMRC’s National Advice Service: Hood v HMRC [2011] UKFTT 294 (TC) - (06/05/2011)
VAT default surcharge: reasonable excuse: E & P Painting Contractors Ltd v HMRC [2011] UKFTT 296 (TC) - (06/05/2011)
VAT: extension of time: TPH Developments Ltd v HMRC [2011] UKFTT 297 (TC) - (06/05/2011)
VAT default surcharge: reasonable excuse: Eastwell Manor Ltd v HMRC [2011] UKFTT 293 (TC) - (05/05/2011)
VAT input tax: cars and other expenditure: Hellesdon Leather and Cloth Company Ltd v HMRC [2011] UKFTT 292 (TC) - (04/05/2011)
VAT repayments: supply of temporary dental staff: Moher (t/a Premier Dental Agency) v HMRC [2011] UKFTT 286 (TC) - (03/05/2011)

April 2011

VAT default surcharge: Christmas period closure and family bereavement: no reasonable excuse: North Cooling Ltd v HMRC [2011] UKFTT 305 (TC) - (27/04/2011)
VAT default surcharge: insufficiency of funds not a reasonable excuse: MTS Recovery & Repairs Ltd v HMRC [2011] UKFTT 274 (TC) - (27/04/2011)
VAT default surcharge: no reasonable excuse: proportionality: Mill Lane Engineering (Aldershot) Ltd v HMRC [2011] UKFTT 275 (TC) - (27/04/2011)
VAT input tax: disallowance re MTIC fraud: appeal dismissed: Sceptre Services v HMRC (includes ANNEX 1) [2011] UKFTT 265 (TC) - (20/04/2011)
VAT transfer of assets: transfer of going concern: 3 Net Media Group v HMRC [2011] UKFTT 266 (TC) - (20/04/2011)
Details of amendments to VAT Assessments and Error Correction Manual - (20/04/2011)
VAT default surcharge: reasonable excuse: Clark v HMRC [2011] UKFTT 256 (TC) - (19/04/2011)
VAT penalties: default surcharge: proof: Ballysillan Community Forum v HMRC [2011] UKFTT 257 (TC) - (19/04/2011)
VAT input tax: MTIC fraud: connection admitted: Network Euro Ltd (in liquidation) v HMRC [2011] UKFTT 255 (TC) - (19/04/2011)
VAT input tax: capital goods scheme: change of use: Gateshead Talmudical College v HMRC [2011] UKUT 131 (TCC) - (15/04/2011)
VAT: MTIC fraud: whether appellant should have known: Deandrake Ltd v HMRC [2011] UKFTT 250 (TC) - (14/04/2011)
VAT penalty: money laundering regulations: David Lierens (t/a MBX Game Exchange) v HMRC [2011] UKFTT 247 (TC) - (14/04/2011)
VAT default surcharge: proportionality: no reasonable excuse: Digitop Ltd v HMRC [2011] UKFTT 249 (TC) - (14/04/2011)
Details of amendments to Climate Change Levy Guidance Manual - (14/04/2011)
VAT default surcharge: delay by employed cashier: no reasonable excuse: Leonards Solicitors Ltd v HMRC [2011] UKFTT 240 (TC) - (11/04/2011)
VAT default surcharge: admin assistant absent and computer being upgraded: no reasonable excuse: Digital Solutions Technology Ltd v HMRC [2011] UKFTT 238 (TC) - (11/04/2011)
VAT requirement for security: poor compliance record: Singh and Singh Ltd v HMRC [2011] UKFTT 230 (TC) - (07/04/2011)
VAT supply: single or multiple: supply of land or of fixed plant & machinery: Queen Mary, University of London v HMRC [2011] UKFTT 229 (TC) - (07/04/2011)
Details of amendments to Flat Rate Scheme Guidance Manual - (06/04/2011)
Details of amendments to VAT Supply and Consideration Manual - (06/04/2011)
Details of amendments to VAT Civil Penalties Manual - (06/04/2011)
VAT late registration penalty: obligation to register: whether business transferred: Wai Ho Takeaway v HMRC [2011] UKFTT 222 (TC) - (04/04/2011)

March 2011

VAT input tax: MTIC: contra trading: Totel Distribution Ltd v HMRC [2011] UKFTT 217 (TC) - (31/03/2011)
Details of amendments to HMRC’s VAT Insurance Manual - (29/03/2011)
VAT default surcharge: appeal out of time: no reasonable excuse: Ward (t/a WPS Electrics) v HMRC [2011] UKFTT 207 (TC) - (24/03/2011)
VAT preliminary hearing: pre-bankruptcy debts: Rue (formerly trading as Hermitage Clean Care) v HMRC [2011] UKFTT 205 (TC) - (24/03/2011)
VAT: whether employment bureau provided introductory services or supplied staff: unjust enrichment: Reed Employment Ltd v HMRC [2011] UKFTT 200 (TC) - (24/03/2011)
Aggregates levy: FA 2001, s. 18: definitions: Jones Brothers Ruthin (Civil Engineering) Co. Ltd v HMRC [2011] UKFTT 206 (TC) - (24/03/2011)
VAT penalties: late registration: no reasonable excuse: Simmons (t/a SJS Motors) v HMRC [2011] UKFTT 192 (TC) - (18/03/2011)
VAT zero rating: building work: skate party not a building: Wheeled Sports 4 Hereford Ltd v HMRC [2011] UKFTT 190 (TC) - (17/03/2011)
VAT compulsory registration: accuracy of HMRC estimates: not registered for flat rate scheme: Khan Tandoori 11 & Khan Tandoori (NW) Ltd v HMRC [2011] UKFTT 189 (TC) - (17/03/2011)
VAT input tax: invoices not reliable: A1 Construction (Derby) Ltd v HMRC [2011] UKFTT 178 (TC) - (16/03/2011)
VAT under-declaration: whether assessment made to best of judgment: Queenspice Ltd v HMRC [2011] UKUT 111 (TCC) - (16/03/2011)
VAT default surcharge: proportionality: no reasonable excuse: Codicote Quarry Ltd v HMRC [2011] UKFTT 171 (TC) - (15/03/2011)
VAT late payment: default surcharge: no reasonable excuse: Auko Ltd v HMRC [2011] UKFTT 176 (TC) - (15/03/2011)
VAT default surcharge: proportionality: no reasonable excuse: Kaizen Search Ltd v HMRC [2011] UKFTT 168 (TC) - (14/03/2011)
VAT application for allocation as complex case: Babergh District Council v HMRC [2011] UKFTT 341 (TC) - (14/03/2011)
Details of amendments to HMRC’s Partial Exemption Manual - (09/03/2011)
VAT zero-rating: drugs etc for the handicapped: VATA 1994, Sch. 8: Group 12, items 2(b) and (g): Made to Measure v HMRC [2011] UKFTT 154 (TC) - (03/03/2011)
VAT default surcharge: company unable to receive post: no reasonable excuse: Rocco Mana Ltd (t/a Spearmint Rhino Rouge) v HMRC [2011] UKFTT 153 (TC) - (02/03/2011)
VAT repayments: building supplies: VATA 1994, Sch. 8, Group 5 (note 2(d)): Abbeytrust Homes Ltd v HMRC [2011] UKFTT 150 (TC) - (02/03/2011)
VAT: MTIC fraud: HMRC v Brayfal Ltd [2011] UKUT B6 (TCC) - (02/03/2011)
VAT input tax: MTIC case: connected to fraud: Mayfair Executive Ltd v HMRC [2011] UKFTT 148 (TC) - (01/03/2011)

February 2011

January 2011

VAT repayments: MTIC fraud: Abbey (Manchester) Ltd v HMRC [2011] UKFTT 90 (TC) - (28/01/2011)
VAT: input tax: MTIC appeal: Roots 89 Ltd v HMRC [2011] UKFTT 94 (TC) - (28/01/2011)
VAT input tax: MTIC fraud: Maximum Networks v HMRC [2011] UKFTT 93 (TC) - (28/01/2011)
VAT exempt supplies: membership subscription of trade association: appeal allowed: European Tour Operators Association v HMRC [2011] UKFTT 88 (TC) - (26/01/2011)
VAT: zero rating of building work: appeal allowed in part: Palmers of Oakham v HMRC [2011] UKFTT 82 (TC) - (25/01/2011)
VAT election to tax land: late notification: Mill House Management UK Ltd v HMRC [2011] UKFTT 83 (TC) - (25/01/2011)
VAT registration: companies, groups, divisions: flat rate scheme: ICAN Finance v HMRC [2011] UKFTT 81 (TC) - (25/01/2011)
VAT: single or multiple supplies: test where no single principal supply: land exemption: HMRC v Diana Bryce – The Barn [2010] UKUT 26 (TCC) - (24/01/2011)
VAT input tax: MTIC fraud: Eurostar Telecom Ltd v HMRC [2011] UKFTT 75 (TC) - (21/01/2011)
VAT zero rating: ferret food held to be pet food: Supreme Petfoods Ltd v HMRC [2011] UKFTT 19 (TC) - (21/01/2011)
VAT disbursements: fees paid: whether outside scope of VAT: appeal allowed: Barratt, Goff and Tomlinson and The Law Society as Intervenor v HMRC [2011] UKFTT 71 (TC) - (20/01/2011)
VAT zero rate: construction of building for charity: business use: Wakefield College v HMRC [2011] UKFTT 70 (TC) - (20/01/2011)
VAT: alleged MTIC fraud: appeal allowed in part: My Secrets Ltd v HMRC [2011] UKFTT 72 (TC) - (20/01/2011)
Costs re VAT appeal: The Bowcombe Shoot & Anor v HMRC [2011] UKFTT 64 (TC) - (18/01/2011)
VAT flat rate scheme: retrospective authorisation: Murdoch UK Ltd v HMRC [2011] UKFTT 62 (TC) - (18/01/2011)
Customs duty: C18 customs debt re late C99: Euro Trading Ltd v HMRC [2011] UKFTT 56 (TC) - (17/01/2011)
VAT: MTIC fraud: Cell Trading (UK) LTD v HMRC [2011] UKFTT B1 (TC) - (17/01/2011)
VAT input tax: MTIC fraud: Eyedial Ltd v HMRC [2011] UKFTT 47 (TC) - (13/01/2011)
VAT zero rating: building work: whether part of original development: appeal allowed: Hoylake Cottage Hospital Charitable Trust v HMRC [2011] UKFTT 48 (TC) - (13/01/2011)
VAT administration: flat rate scheme: bank interest: Fanfield Ltd & Anor v HMRC [2011] UKFTT 42 (TC) - (11/01/2011)
VAT: whether questions to be referred to ECJ: Grattan Plc v HMRC [2011] UKFTT 31 (TC) - (11/01/2011)
VAT input tax: MTIC fraud: admissibility of evidence: Megantic v HMRC [2011] UKUT B2 (TCC) - (11/01/2011)
Details of amendments to HMRC’s VAT Civil Penalties Manual - (10/01/2011)
Details of amendments to HMRC’s VAT Assessments and Error Correction Manual - (10/01/2011)