VAT News:

Other Tribunal and Court of Appeal Decisions

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Company wins appeal in Tribunal and forces Customs to issue a VAT registration number. This is a short decision and should be read in its entirety.

http://www.financeandtaxtribunals.gov.uk/judgmentfiles/j3613/20467.doc

Tribunal turns down surcharge appeal, but with some regret. The case involved a companies' failure to pay VAT on time, due to a short-term downturn in business. The Tribunal was very sympathetic, but ruled that the downturn was more seasonal than unexpected.

http://www.financeandtaxtribunals.gov.uk/judgmentfiles/j3611/20465.doc

This was a partial success in a surcharge appeal. In essence this allowed a small company some leeway when a member of staff, responsible for submitting VAT returns, was sick for six weeks. Note that it is unlikely that such an outcome would be achieved for a large company who, it was noted, should have contingency plans.

http://www.financeandtaxtribunals.gov.uk/judgmentfiles/j3614/20468.doc

This case is an exceptional result for a trader in computer software products. The Tribunal found that, although the director was aware his actions were illegal; it was unclear that he knew it was VAT fraud. By reading paragraph 76 alone, you will have good evidence that Tribunal chairmen, whatever they think of some traders, act on the law. The appeal was put together by barristers used by CTM.

http://www.financeandtaxtribunals.gov.uk/judgmentfiles/j3218/20141.doc

A significant, and far reaching, defeat for a trader who lost its right to deduct input tax due to invalid invoices. The goods were described on its purchase invoices as 'Intel' CPU's, yet, as they were later found to be counterfeit stock, the invoices were deemed not valid. This is a lengthy decision and those will little time should read the Introduction and Conclusion. It is worth noting that Customs are utilising a QC and junior barrister on many cases now and the same approach may be required in future to counter this imbalance.

http://www.financeandtaxtribunals.gov.uk/judgmentfiles/j3123/20083.doc

A highly controversial decision in relation to a trader who had its EU exports standard rated. Even though the goods existed, were correctly exported and the EU customer was VAT registered, the Tribunal chairman stated that the customer was not involved in economic activity. This is a CTM case that has been appealed and was due to be heard in the High Court in February 2008. However, a recent success in the High Court, in relation to another CTM case, resulted in this case being referred back to the Tribunal for reconsideration. We expect the Tribunal to change its original decision and allow our client to zero rate its exports.

http://www.financeandtaxtribunals.gov.uk/judgmentfiles/j3381/20284.doc

Allegation of wrongful arrest, false imprisonment and malicious prosecution.
http://www.bailii.org/ew/cases/EWCA/Civ/2005/616.html

Companies Input Tax claim disallowed as Tribunal believe goods do not exist.
http://www.financeandtaxtribunals.gov.uk/judgmentfiles/j2809/19880.doc

Is a Taxpayer liable to pay interest even after VAT Assessment is cancelled?
http://www.bailii.org/ew/cases/EWCA/Civ/2003/1738.html

Indian restaurant suppression of takings.
http://www.bailii.org/ew/cases/EWCA/Civ/2006/1572.html

Company penalised for failing to register for VAT.
http://www.bailii.org/ew/cases/EWCA/Civ/2006/89.html

Andre Agassi assessed for Income Tax irregularities.
http://www.bailii.org/ew/cases/EWCA/Civ/2005/1507.html

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