Category: VAT

Understanding Customs Duty and VAT Compliance Through Tribunal Cases – 33 Bedford Row

Posted December 10th, 2024 in chambers articles, customs and excise, HM Revenue & Customs, news, taxation, VAT by tracey

‘The three cases below provide valuable insights into the complexities of customs regulations and the importance of meticulous compliance. They underscore the need for businesses to adopt robust compliance mechanisms to prevent errors and fraud, while also highlighting the importance of a balanced approach in customs enforcement to ensure that penalties are commensurate with the nature and impact of non-compliance.’

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33 Bedford Row, 4th December 2024

Source: www.33bedfordrow.co.uk

Setting up a UK subsidiary: key tax considerations – OUT-LAW.com

Posted December 10th, 2024 in company law, corporation tax, news, subsidiary companies, taxation, VAT by tracey

‘This guide outlines some of the key tax issues to consider when setting up a subsidiary in the UK. It assumes that the subsidiary will be a private company limited by shares, although other legal forms are available.’

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OUT-LAW.com, 10th December 2024

Source: www.pinsentmasons.com

Private schools vote for legal action over VAT plans – BBC News

Posted November 1st, 2024 in education, government departments, human rights, judicial review, news, school children, taxation, teachers, VAT by tracey

‘A group representing 1,400 private schools will press ahead with plans for a legal challenge against the government’s introduction of VAT from January, the BBC can reveal.’

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BBC News, 31st October 2024

Source: www.bbc.co.uk

Christian schools’ legal challenge against VAT on fees – BBC News

Posted October 21st, 2024 in Christianity, fees, news, school children, taxation, teachers, VAT by tracey

‘A independent faith school in Hampshire has launched a legal challenge against the government’s plans to introduce VAT on private school fees.’

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BBC News, 21st October 2024

Source: www.bbc.co.uk

UK ruling clarifies ‘fixed establishment’ in VAT group cases – OUT-LAW.com

Posted September 9th, 2024 in banking, company law, foreign companies, HM Revenue & Customs, news, taxation, VAT by tracey

‘Foreign companies need to have a substantial presence in the UK, including adequate human and technical resources, for their branch to qualify as a “fixed establishment”, a necessary condition for being treated as a member of a value added tax (VAT) group in the UK, a recent ruling has confirmed.’

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OUT-LAW.com, 6th September 2024

Source: www.pinsentmasons.com

Tribunal demonstrates ‘orthodox approach’ to single supply VAT exemption – OUT-LAW.com

Posted June 25th, 2024 in contraception, medicines, news, tribunals, VAT by tracey

‘A recent UK Upper Tribunal decision is a useful reminder of the “orthodox” approach that should be taken to determine whether there has been a single or multiple supply of goods or services for the purposes of VAT exemption, an expert has said.’

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OUT-LAW.com, 24th June 2024

Source: www.pinsentmasons.com

Judges reject HMRC appeal and rule firm’s marshmallows are not sweets – The Guardian

Posted April 24th, 2024 in appeals, food, HM Revenue & Customs, news, taxation, VAT by tracey

‘A food company has won a sweet-tasting victory against the UK tax authorities after a court decided that it did not have to pay VAT on its marshmallows because they were not confectionery.’

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The Guardian, 23rd April 2024

Source: www.theguardian.com

NHS parking charges should be free of VAT, Court of Appeal rules – OUT-Law.com

Posted March 27th, 2024 in appeals, HM Revenue & Customs, hospitals, news, parking, taxation, VAT by sally

‘A new ruling by the Court of Appeal could help NHS trusts across England recover VAT paid on parking charges imposed at their hospital sites, though there is the prospect of an appeal, tax experts have said.’

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OUT-LAW.com, 26th March 2024

Source: www.pinsentmasons.com

Case Comment: Target Group Ltd v Commissioners for His Majesty’s Revenue and Customs [2023] UKSC 35 – UKSC Blog

Posted March 14th, 2024 in banking, news, Supreme Court, VAT by sally

‘In this post, Mark Whiteside, Partner at CMS, and Johanna Dodgson, Associate at CMS, comment on the Supreme Court’s judgment in Target Group Ltd v Commissions for His Majesty’s Revenue and Customs [2023] UKSC 35.’

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UKSC Blog, 12th March 2024

Source: ukscblog.com

VAT: burial, cremation and commemoration of the dead – Law & Religion UK

Posted March 6th, 2024 in burials and cremation, HM Revenue & Customs, news, taxation, VAT by sally

‘HMRC has updated Burial, cremation and commemoration of the dead (VAT Notice 701/32). It explains the VAT liability of funeral services, burials and cremations, goods and services connected with the commemoration of dead people, other goods and services connected with organising funerals, and other activities relating to the disposal of the remains of the dead, including transport of the deceased.’

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Law & Religion UK, 5th March 2024

Source: lawandreligionuk.com

Judge defines Monster Munch in bizarre ruling on Walkers’ poppadoms – The Independent

Posted January 22nd, 2024 in appeals, food, news, taxation, VAT by tracey

‘A judge has ruled that Walkers’ poppadoms are crisps rather than the popular Indian food, as the company lost at a tax tribunal.’

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The Independent, 21st January 2024

Source: www.independent.co.uk

Sizing up the competition – The Upper Tribunal considers the public authority VAT exemption in Northumbria Healthcare NHS Foundation Trust v Revenue and Customs – Devereux Chambers

Posted November 14th, 2023 in competition, evidence, hospitals, news, parking, VAT by sally

‘The Upper Tribunal has ruled that an NHS Trust did not provide car parking under a “special legal regime” such that its supplies would be zero-rated. The case is important because (i) it sets a limit on what can be considered a “special legal regime” for the purposes of Article 13 of the Principal VAT Directive and section 41A of the Value Added Tax Act 1994, and (ii) it confirms that detailed factual and expert evidence is not required for a Tribunal to find that treating a public authority as a non-taxable person would lead to significant distortions of competition.’

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Devereux Chambers, 27th October 2023

Source: www.devereuxchambers.co.uk

HMRC barred from proceedings for failing to meet disclosure obligations – OUT-LAW.com

Posted July 27th, 2023 in disclosure, fraud, HM Revenue & Customs, news, tax evasion, tribunals, VAT by sally

‘The First-tier Tax Tribunal has barred HM Revenue & Customs from taking any further part in proceedings against a taxpayer, Ebuyer (UK) Limited (Ebuyer), because of its failures to comply with directions – an “unless order” – issued by the tribunal.’

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OUT-LAW.com, 25th July 2023

Source: www.pinsentmasons.com

Case Comment: Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs – UKSC Blog

Posted April 19th, 2023 in appeals, HM Revenue & Customs, news, Supreme Court, tax avoidance, taxation, VAT by sally

‘In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, comments on the Supreme Court’s decision in Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs [2023] UKSC 12, which was handed down on 22 March 2023. The issue before the Supreme Court was broadly whether a sale of property by the appellant (“Moulsdale”) should be treated as exempt from VAT under the Value Added Tax Act 1994 (“VATA”), Sch 10.’

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UKSC Blog, 19th April 2023

Source: ukscblog.com

HMRC permitted to disclose taxpayer information to another taxpayer, court finds – OUT-LAW.com

Posted March 29th, 2023 in appeals, confidentiality, disclosure, HM Revenue & Customs, news, taxation, VAT by sally

‘The Court of Appeal in London has decided that HM Revenue and Customs (HMRC) can disclose confidential information about one taxpayer to another taxpayer in the context of a tax appeal.’

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OUT-LAW.com, 27th March 2023

Source: www.pinsentmasons.com

NewsCorp Supreme Court VAT ruling has wide implications – OUT-LAW.com

Posted February 28th, 2023 in media, news, statutory interpretation, Supreme Court, VAT by sally

‘A ruling by the UK Supreme Court provides guidance on when UK legislation should be interpreted in a way that accounts for technological, scientific or societal changes that occur after the legislation has been enacted.’

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OUT-LAW.com, 27th February 2023

Source: www.pinsentmasons.com

New Judgment: DCM (Optical Holdings) Ltd v Commissioners for His Majesty’s Revenue and Customs (Scotland) [2023] UKSC 7 – UKSC Blog

Posted February 24th, 2023 in appeals, EC law, HM Revenue & Customs, media, news, Scotland, statutory interpretation, Supreme Court, taxation, VAT by sally

‘Under the Value Added Tax Act 1994 (the “VAT Act“), “newspapers” are “zero-rated”, meaning Value Added Tax (“VAT“) is not charged on them. The question in this case is whether, between 30 August 2010 – 4 December 2016 (the “relevant period“), zero-rating extended beyond print newspapers to digital editions of newspapers, such as editions for e-readers, tablets, smartphones and websites.’

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UKSC Blog, 22nd February 2023

Source: ukscblog.com

Recoverability of VAT on Costs – Guildhall Chambers

Posted January 9th, 2023 in chambers articles, costs, news, VAT by sally

‘The issue of the recoverability of VAT in the assessment of costs is unusual, but a 20% difference in the sum to be paid as a paying party can be very significant. The issue became very contentious in this case, with the RP contending in their skeleton argument that the point raised was “bizarre and bound to fail”.’

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Guildhall Chambers, 6th December 2022

Source: www.guildhallchambers.co.uk

Case Preview: News Corp UK & Ireland Limited v Commissioners for His Majesty’s Revenue and Customs – UKSC Blog

Posted November 2nd, 2022 in appeals, HM Revenue & Customs, media, news, Supreme Court, taxation, VAT by sally

‘In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the case of News Corp UK & Ireland Limited v Commissioners for His Majesty’s Revenue and Customs, which is scheduled to be heard on 22 and 23 November 2022.’

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UKSC Blog, 31st October 2022

Source: ukscblog.com

New Judgment: Commissioners for His Majesty’s Revenue and Customs v NHS Lothian Health Board (Scotland) 2022 UKSC [28] – UKSC Blog

Posted October 20th, 2022 in burden of proof, EC law, evidence, news, Scotland, standard of proof, Supreme Court, VAT by sally

‘This appeal concerns the correct approach to evidence and the burden and standard of proof in the context of historic claims for the recovery of input Value Added Tax (“VAT”). Input tax is the VAT incurred when the taxpayer buys in supplies which it uses for the purpose of a business activity.’

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UKSC Blog, 19th October 2022

Source: ukscblog.com