“A court ruling has thrown into doubt a company’s right to reclaim VAT relating to goods that it later repossessed. The ruling could undermine the usefulness of businesses retaining the right to repossess goods they supply to other businesses.”
OUT-LAW.com, 16th April 2009
Source: www.out-law.com
JD Wetherspoon plc v Revenue and Customs Commissioners (Case C-302/07); [2009] WLR(D) 84
“Traders who priced individual goods on a VAT-inclusive basis were not entitled to claim the same right to round down VAT for each transaction that was granted to traders who priced goods exclusive of VAT and added VAT at the moment of invoicing.”
WLR Daily, 6th March 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“A storm over a teacake is finally over after Marks & Spencer yesterday won a 13-year legal battle about whether its popular chocolate-covered treats should be deemed a cake or a biscuit.”
The Times, 5th February 2009
Source: www.timesonline.co.uk
“Letter received from the Legal Services Commission regarding VAT on Advocates’ Graduated Fee Scheme and Solicitor Standard Fee Claims.”
The Bar Council, 27th January 2009
Source: www.barcouncil.org.uk
“As cartels go, it does not seem the sort to keep competition lawyers awake at night.”
The Times, 10th December 2008
Source: www.timesonline.co.uk
“Small businesses already struggling because of the economic downturn are facing a further setback under new rules that will prevent them from recovering their costs in VAT disputes with the taxman.”
The Times, 8th December 2008
Source: www.timesonline.co.uk
Canterbury Hockey Club and Another v Revenue and Customs Commissioners Case C-253/07
Court of Justice of the European Communities
“Judgment October 16, 2008 Affiliation fees paid by sports clubs to an umbrella organisation in return for services supplied by the organisation were exempt from value-added tax if certain conditions were satisfied.”
The Times, 4th November 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
Procter and Gamble UK v Revenue and Customs Commissioners
Chancery Division
“Regular Pringles were zero-rated for VAT because they were not potato products.”
The Times, 18th July 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21days from the date of publication.
Procter & Gamble UK v Revenue and Customs Commissioners [2008] EWHC 1558 (Ch); [2008] WLR (D) 226
“The savoury snack, Regular Pringles, were not products ‘made from the potato, or from potato flour, or from potato starch’ so as to fall within excepted item 5 of Group 1 of Sch 8 to the Value Added Tax Act 1994.”
WLR Daily, 7th July 2008
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“Fans of Pringles are savouring a court ruling that the snack is not a potato crisp.”
Reuters, 4th July 2008
Source: www.reuters.com
“The National Association of Pension Funds (NAPF) has teamed up with a private pension scheme that manages the retirement savings of Ford, Jaguar and Land Rover workers to bring a £300 million legal challenge against the Government’s policy of charging VAT on investment management fees. ”
The Times, 12th May 2008
Source: www.timesonline.co.uk
Birkdale School v Revenue and Customs Commissioners
Chancery Division
“Value-added tax was not payable by independent schools on charges made to parents for optional participation in fee refund arrangements; there was a single supply of educational services to parents when they participated in such schemes.”
The Times, 23rd April 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
Midlands Co-Operative Society Ltd v Revenue and Customs Commissioners
Court of Appeal
“A taxable person was entitled to assign to another any benefit of repayment he enjoyed from the overpayment of value-added tax.”
The Times, 22nd April 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online fro 21 days from the date of publication.
“For the purposes of para 3A(7) of Sch 10 to the Value Added Tax Act 1994 a party was “in occupation” of land if it had the right to occupy the land as if it were the owner and to exclude any other person from enjoyment of such a right.”
WLR Daily, 17th April 2008
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Newnham College v Revenue and Customs Commissioners
House of Lords
” A scheme by which Newnham College, Cambridge, set up a company, which it owned and controlled, to which it leased its newly constructed library for the company to operate, was effective as a device to enable the college to recover the input tax attributable to the cost of building the library pursuant to paragraph 2 of Schedule 10 to the Value Added Tax Act 1994.”
The Times, 17th April 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
“The humble chocolate teacake cost the Treasury £3.5 million today. That’s the price of a VAT mistake which classified Marks & Spencer teacakes as chocolate biscuits.”
The Independent, 10th April 2008
Source: www.independent.co.uk
“London’s position as a leading capital markets centre is under threat following a European court ruling that will increase the cost of raising money on the London Stock Exchange.”
The Times, 14th March 2008
Source: www.timesonline.co.uk
Revenue and Customs Comrs v Total Network SL [2008] UKHL 19; WLR (D) 80
“No intention that the Revenue and Customs Commissioners should be barred from recovering damages for conspiracy in the form of a carousel fraud was to be attributed to the legislature in the enactment of the scheme in the Value Added Tax Act 1994. Criminal conduct could constitute unlawful means and be actionable as conspiracy whether or not it would be separately actionable if committed by an individual.”
WLR Daily, 12th March 2008
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Revenue and Customs Commissioners v Total Network SL
House of Lords
“Nothing in the Value Added Tax 1994 prevented the Revenue and Customs Commissioners from recovering damages for conspiracy against a participant in a carousel fraud; criminal conduct was actionable as conspiracy whether or not it would be actionable as a separate tort if committed by an individual.”
The Times, 13th March 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
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