Source: https://chrissievers.com/court-of-appeal/?shared=email&msg=fail
Timestamp: 2019-11-18 15:50:35
Document Index: 501678431

Matched Legal Cases: ['EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ', 'EWCA ']

Court of Appeal | All about GST in Australia
National Car Parks Limited v Revenue & Customs [2019] EWCA Civ 854
Whether the excess over the tariff paid by person wishing to park at a “pay and display” car park is subject to VAT as consideration – appeal dismissed
Upper Tribunal – [2017] UKUT 247
Adecco UK Ltd v Revenue & Customs [2018] EWCA Civ 1794
whether Adecco was liable to pay VAT on the full charge paid by its clients for the services of non-employed temps provided by Adecco to those clients or only on the element of the charge retained by it (i.e. the commission or gross profit element) – whether Adecco supplied the temps to its clients or only the service of introducing the temps – appeal dismissed
Upper Tribunal – [2017] UKUT 113 – post
First tier tribunal – [2015] UKFTT 600 – case analysis.
Revenue and Customs v University of Cambridge [2018] EWCA Civ 568
input tax – endowment fund for benefit of university – investment activity of university not an economic activity and outside scope of VAT – deductibility of input tax on fund management fees – whether fund management fees are overheads – whether fund management services have direct and immediate link with economic activity of university as a whole – matter referred to European Court of Justice
Revenue and Customs v Abbey International Plc [2006] EWCA Civ 886
whether arrangement which falls short of a “lease or letting of immovable property” should be treated as a lease for VAT
Associated Newspapers Ltd v HM Revenue & Customs [2017] EWCA Civ 54
VAT – retailer vouchers – VATA, Sch 10A – provision of vouchers to customers free of charge as part of business promotion scheme – whether a right to claim deduction of input tax on acquisitions of vouchers from issuer retailers or intermediaries – – whether provision of vouchers free of charge gives rise to an output tax charge
earlier decisions – Revenue & Customs v Associated Newspapers Ltd [2015] UKFTT 641 – Associated Newspapers Ltd v Revenue & Customs [2015] UKFTT 409
Revenue & Customs v AXA UK Plc [2011] EWCA Civ 1607
whether provision of payment handling service in dental plan arrangement exempt from VAT – characterisation of supplies
BAA Ltd v Revenue & Customs [2013] EWCA 122
VAT – whether representative of VAT Group entitled to input tax credits for services received by member entity at the time when the member entity was not part of the group – whether member company carrying on an economic activity at the time it acquired the services – whether there was a “direct and immediate” link between the acquisition of services and the outward taxable supplies by the VAT Group – case analysis
Baines & Ernst Ltd v Revenue and Customs [2006] EWCA Civ 1040
claim for VAT refund, whether Commissioner could rely on defence of unjust enrichment
Baxi Group Ltd v Revenue and Customs [2007] EWCA Civ 1378
loyalty programs, input tax credits on fees paid to operator, whether goods supplied by operator to manufacturer attributable to supplies made by manufacturer
tribunal decision – [2006] UKVAT V19431
Bookit Ltd v Revenue and Customs [2006] EWCA Civ 550
service provided to cinemagoers, whether single supply of cinema seat booking services or multiple supplies
Revenue and Customs v BUPA Purchasing Ltd [2007] EWCA Civ 542
assessments, limitation periods, can the Commissioner out of time reduce entitlements to credits by additional tax due
FJ Chalke Ltd v Revenue & Customs [2010] EWCA Civ 313; [2010] STC 1640
refund, whether entitlement to compound interest
Revenue and Customs v Compass Contract Services UK Ltd [2006] EWCA 730
whether sale of cold prepared food zero rated as supplies of food, whether supplies in the course of catering
David Baxendale Limited v Revenue and Customs [2009] EWCA Civ 831; [2009] STC 2578
sale of weight loss programme, whether single supply of food packs or single supply of services
judgment appealed from – [2009] EWHC 162
Revenue and Customs v Debenhams Retail plc [2005] EWCA Civ 892
VAT treatment of fee for “card handling service” for purchase of goods, whether single supply or separate supply of service
Dial-a-phone Ltd v Customs and Excise [2004] EWCA Civ 603
whether acquisition of marketing and advertising services attributable to taxable and exempt supplies, apportionment
Revenue and Customs v Epsom Telford Ltd [2008] EWCA Civ 567
classification, whether printer cartridges ink or parts of printers
application for permission to appeal – [2007] EWCA Civ 1200
F & I Services Ltd v Customs and Excise [2001] EWCA Civ 762
vouchers, whether VAT payable on sale of books of vouchers
Customs and Excise v FDR [2000] EWCA Civ 216
payments for credit card services by FDR to banks, whether taxable or exempt supplies
Ford Motor Company Ltd v Revenue and Customs [2007] EWCA Civ 1370
offer of free insurance and breakdown service to buyers, whether separate supply of insurance or single supply of car
Revenue and Customs v IDT Card Services Ireland Ltd [2006] EWCA Civ 29; [2006] STC 1252
VAT on phone cards, vouchers
Institute of Chartered Accountants v Customs and Excise [1997] EWCA Civ 1705
whether VAT payable on charges for license and certificates to practice
International Masters Publishers Ltd v Revenue and Customs [2006] EWCA Civ 1455
whether single supply or mixed supply, discussion of principles
Revenue and Customs v Jacobs [2005] EWCA Cic 930; [2005] STC 1518
substantial renovation of residential school, entitlement to input tax credits
judgment appealed from – [2004] EWHC 2358
John Wilkins (Motor Engineers) Ltd v Revenue and Customs [2011] EWCA Civ 429
claim for VAT refund, entitlement to compound interest
Littlewoods Retail Ltd v Revenue and Customs [2010] EWHC 1071; [2010] STC 2072
entitlement to compound interest on overpaid VAT, restitutionary principles
referral to ECH
Littlewoods Ltd v Revenue and Customs [2015] EWCA Civ 515
claim in restitution for the time value of VAT wrongly paid in excess of simple interest payable at the statutory rate – whether the common law claims for restitution are excluded by the statutory provisions dealing with refunds
Loyalty Management UK Ltd v Revenue and Customs [2007] EWCA Civ 965
loyalty scheme, recovery of input tax credits on fee paid to suppliers who had agreed to participate in scheme
judgment appealed from – [2006] EWHC 1498
Revenue and Customs v Mayflower Theatre Trust Ltd [2006] EWCA Civ 116
input tax credits, apportionment of costs attributable to taxable and exempt supplies
Messenger Leisure Developments Ltd v Revenue and Customs [2005] EWCA Civ 648
whether supplies of sporting facilities made to members of a proprietary golf club exempt
judgment appealed from – [2004] EWHC 1761
Revenue and Customs v Mercedes/Benz Financial Services UK Ltd [2015] EWCA Civ 1211
whether hire purchase contracts between the applicant and customers with respect to the supply of vehicles was a supply of services or a supply of goods
Midlands Co-Operative Society Ltd v Revenue and Customs [2008] EWCA 305
whether transferee of business has standing to claim refund of VAT, whether refund claim limited to taxpayer
Monro v Revenue and Customs [2008] EWCA Civ 306; [2008] STC 1815; [2008] 3 WLR 734
entitlement at common law to refund of VAT; whether claim inconsistent with statutory refund scheme
Musashi Autoparts Europe Ltd v Customs & Excise [2003] EWCA Civ 1738
whether interest payable on VAT assessed which subsequently ceases to be payable on grounds that zero rated
Revenue and Customs v Proctor & Gamble UK [2009] EWCA Civ 407; [2009] STC 1990
whether “pringles” are “similar to potato crisps and made from the potato”
whether error of law by Tribunal or question of fact
first instance – [2008] EWHC 1558
The Boots Company Plc v HM Revenue & Customs [2009] EWCA Civ 1396; [2010] STC 637
treatment of sales promotions whereby customers received vouchers entitling to $ off the cost of a future purchase, attribution of price to goods and voucher provided
Revenue and Customs v Total UK Ltd [2007] EWCA Civ 987
VAT treatment of scheme whereby customers purchase fuel and receive vouchers for goods and services from national retailers, whether VAT payable by Total on supply of fuel reduced by value of vouchers
Vehicle Control Services Limited v The Commissioners for Her Majesty’s Revenue & Customs [2013] EWCA Civ 186
whether taxpayer liable to pay VAT on parking penalty charges – whether charges consideration for supply of goods or services or payments of damages
Volkswagen Financial Services (UK) Limited v Revenue and Customs [2015] EWCA Civ 832
taxpayer sold motor vehicles under hire purchase arrangements – whether input tax in respect of general overheads are all attributable to the exempt supplies of finance or whether partly attributable to the taxable supply of motor vehicles and partly attributable to the supply of finance – rejected HMRC contention that input tax on overheads can only be deducted where the cost of the overheads is included in and recovered as part of the price charged for the taxable output – whether a special method of apportionment allowing a 50% recovery rate was fair and reasonable – appeal to Upper Tribunal – [2012] UKUT 394 – first instance [2011] UKFTT 556
Revenue and Customs v Weight Watchers (UK) Ltd EWCA Civ 715
weight watcher classes, whether single supply of weight loss programme or separate supplies of printed material and other supplies
WHA Ltd v Revenue and Customs [2007] EWCA Civ 728