HM Courts & Tribunals Service (HMCTS) with effect from 1 April 2011
Value Added Tax (VAT)
Case: 18006 
(Adobe PDF file size 39kb)
Appellant: Local Authoruties Mutual Investment Trust
Respondent: The Commissioners of Custom & Excise
THREE-YEAR CAP - Appellant claiming input tax unclaimed through administrative error more than three years after the period incurred - whether cap valid in European law - yes
Case: 18008 (Adobe PDF file size 25kb)
Appellant: Neil Forrester
Respondent: R A J Hooper, formerly provisional Liquidator of Anglo-German Breweries Ltd (in liquidation)
COSTS - Provisional liquidation - Appeal against assessments - Application by provisional liquidator for leave to intervene in appeals without substitution as Appellant - Application by ex-director financing appeals for costs against provisional liquidator - Whether provisional liquidator "applicant" within Rule 29 - Whether ex-director a party to appeal or application - No - No power to make costs application - No power to make wasted costs order - Trib Rules 1986, r.29 THREE-
Case: 18009 (Adobe PDF file size 25kb)
Appellant: ACORNE SPORTS LIMITED
Respondent: The Commissioners of Custom & Excise
VAT- repayment claim for output tax on unused activity vouchers - whether contract to make future supplies of services or immediate supply of right to activity VAT - whether output tax to be reduced by input tax in absence of provision of activity
Case: 18010 (Adobe PDF file size 31kb)
Appellant: DOMINO'S PIZZA GROUP LTD
Respondent: The Commissioners of Custom & Excise
ZERO-RATING - Food - Catering - Hot dishes sold by take-away with cold dips at inclusive price - Whether single supplies or separate - VATA 1994 Sch 8, Grp 1, item (a), Note (3)(b) - Appeal dismissed
Case: 18011 (Adobe PDF file size 31kb)
Appellant: CATHAL McALISTER
Respondent: The Commissioners of Custom & Excise
DIY SCHEME: Dwelling house - Builder agreed to construct dwelling house for Appellant - Appellant contracted to buy dwelling house on completion - Prior to completion Appellant contracted as principal with separate suppliers for provision of laminated flooring, cooker hood and paint - Whether Appellant a person carrying out works of construction of dwelling house - No - Appeal dismissed - VAT Act 1994 s.35(1)(a) and (1A)
Case: 18012 (Adobe PDF file size 81kb)
Appellant: WALLIS LTD
Respondent: The Commissioners of Custom & Excise
ZERO-RATING - Food - Catering - Hot dishes sold by take-away with cold dips at inclusive price - Whether single supplies or separate - VATA 1994 Sch 8, Grp 1, item (a), Note (3)(b) - Appeal dismissed
Case: 17895 (Adobe PDF file size 22kb)
Appellant: MULLIGAN (G A)
Respondent: The Commissioners of Custom & Excise
ASSESSMENT: Underdeclaration - Registered trader - Appellant registered when starting franchised double glazing business - Appellant carried on taxi driving activities at same time - Double glazing turnover below threshold - No returns made of taxi driving receipts - Assessment covered receipts from both activities - Whether wrong to include taxi driving receipts - No
Case: 17914 (Adobe PDF file size 234kb)
Appellant: R A L (CHANNEL ISLANDS) LIMITED, RAL LIMITED, RAL SERVICES LIMITED, RAL MACHINES LIMITED
Respondent: The Commissioners of Custom & Excise
PLACE OF SUPPLY: Fixed establishment - Gaming supplies in UK by Channel Islands subsidiary of UK parent - Machines leased to CICo by another UK subsidiary and situated in arcades of further UK subsidiary - Services provided by further UK subsidiary - Contracts between CICo and other three subsidiaries of common parent - Whether arcades fixed establishment of CICo in UK - Whether place of supply in UK - Yes - Sixth Directive Art 9.1 - 13th Dir, Art 2.1 - VATA 1994, s.7(10), 9(2), 39 - Appeals dismissed
AVOIDANCE - Scheme to make place of supply abroad - Purpose to avoid VAT - Whether Halifax principle applies to make supply by UK company - No - Whether abuse of rights - No- Result of place of supply rules not contrary to purpose of Directive
Case: 17915 (Adobe PDF file size 60kb)
Appellant: COURTS PLC
Respondent: The Commissioners of Custom & Excise
ASSESSMENT: protective assessment made pending the outcome of Primback - Form VAT 641 completed and kept on the file without processing and consequently not shown on the ledger - whether valid assessment - yes - whether affected by subsequent events -- no
Case: 17943 (Adobe PDF file size 53kb)
Appellant: P J NICHOLAS T/A P A SCAFFOLDING
Respondent: The Commissioners of Custom & Excise
SUPPLY: Transfer of business as a going concern - Appellant transferred certain assets of his business - No written contract - No mention of transfer of goodwill or existing contracts - No provision for employees, debtors or creditors - Claim by purchaser for input tax - Whether transfer of business as a going concern - No - VAT (Special Provisions) Order 1995 - Appeal dismissed
Case: 17946 (Adobe PDF file size 27kb)
Appellant: POWERSCREEN EQUIPMENT LTD
Respondent: The Commissioners of Custom & Excise
MISDECLARATION PENALTY Reasonable excuse - Mitigation - Clerical error - Figure for sales omitted significant amount - Whether reasonable excuse that Commissioners were slow in responding to Appellant's letter - No - Whether mitigation - No - Appeal dismissed
Case: 17947 (Adobe PDF file size 26kb)
Appellant: RESPONSE CONSTRUCTION DEVELOPMENT (UK) LTD
Respondent: The Commissioners of Custom & Excise
DEFAULT SURCHARGE Reasonable excuse - Shortage of funds - Rapid and unforeseen expansion in business - Receipts never kept pace with expenditure - Appeal allowed for some periods dismissed for others
Case: 17961 (Adobe PDF file size 136kb)
Appellant: NATIONAL WESTMINSTER BANK PLC
Respondent: The Commissioners of Custom & Excise
UNJUST ENRICHMENT: s.80(3) VAT Act 1994 - Car leasing companies - change of VAT treatment of "manufacturers bonuses" - Business Brief 16/97
Case: 17976 (Adobe PDF file size 31kb)
Appellant: GREENGATE FURNITURE LTD
Respondent: The Commissioners of Custom & Excise
DEFAULT SURCHARGE Proportionality - Four BACS payments varying from 4 to 12 days late - Surcharges equivalent to annualised interest of up to 912% - No power to mitigate - Whether surcharges disproportionate under EU law - VATA s.59
Case: 17978 (Adobe PDF file size 23kb)
Appellant: ANNE TRAINOR
Respondent: The Commissioners of Custom & Excise
Input tax :Terrano Jeep - Whether intended to be made available for private use - Appeal dismissed
Case: 17979 (Adobe PDF file size 67kb)
Appellant: A & D STEVENSON (TRADING) LTD
Respondent: The Commissioners of Custom & Excise
OUTPUT TAX: sale of cars by dealer to finance company - taxable amount - Article 11(A)(i)(a) of the Sixth Directive
Case: 17991 (Adobe PDF file size 99kb)
Appellant: SOCIÉTÉ INTERNATIONALE DE TÉLÉCOMMUNICATIONS AÉRONAUTIQUES SC ("SITA")
Respondent: The Commissioners of Custom & Excise
EUROPEAN COMMUNITY- Exemption with right to repayment - Appellant provides telecommunications network services for members - Whether Appellant's supplies meet the direct needs of aircraft - No - EC Sixth Council Directive article 15.9
ZERO RATING - Transport supplies - Passenger aircraft - Making arrangements for such supplies - Appellant operates telecommunications network system for member of air transport community - Whether Appellant makes arrangements for supplies of passenger aircraft related supplies - No - Whether Appellant's supplies meet "direct needs" of passenger aircraft - No - Appeal dismissed - VATA Sch 8 Gp 8 item 10 - EC 6th Council Direction Art 15.9
ISSUE ESTOPPEL - Res judicata - Decision given by tribunal in 1973 - Whether Commissioners estopped in present appeal from disputing 1973 decision on its merits - No
Case: 17994 (Adobe PDF file size 33kb)
Appellant: LANDSCAPE MAINTENANCE LTD
Respondent: The Commissioners of Custom & Excise
Default surcharge Shortage of funds - Debt overhang caused by loss-making contracts in earlier periods - Adverse weather conditions during accounting period - Impact of foot and mouth epidemic - Whether reasonable excuse - Yes, for first two periods - No, for third period
Case: 17995 (Adobe PDF file size 30kb)
Appellant: CHRISTOPHER LEONARD CHERRY T/A COUNTRY TAVERNS OF OXFORD
Respondent: The Commissioners of Custom & Excise
INPUT TAX: Range Rover Discovery bought and used entirely for business purposes - Whether on acquisition of motor car, Appellant intended to make motor car available to himself and others for private use - Yes - Value Added Tax (Input Tax) Order 1992, SI 1992/3222 article 7(2G)(b)
