VAT
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PP 2005/31
In Abbey National plc v Commissioners of Customs & Excise [2005] EWHC 831 (Ch); [2005] 19 EG 175 (CS), Abbey sought to minimise its VAT exposure by arguing that the…
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Abbey National plc v Commissioners of Customs & Excise
Sale and leaseback — Virtual assignment — Whether transaction exempt from VAT as leasing or letting of immovable property — Respondents assessing VAT on basis of no letting — Appeal…
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Finanzamt Bergisch Gladbach v HE
Residential building — Construction works — Spouses constructing house as co-owners — Respondent husband using one room for business purposes — Whether deduction of part of input VAT incurred in…
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Fonden Marselisborg Lystbådehavn v Skatteministeriet
Letting of immovable property — VAT exemption — Mooring for boats — Letting of premises and sites for parking vehicles excluded from exemption — Whether letting of moorings for boats…
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Commissioners of Customs & Excise v Latchmere Properties Ltd
Developer — Interest in land Exempt supply — Agreement for renovation of barns as flats — Net proceeds of sale split between landowner and developer — Whether consideration given to…
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Fengate Developments v Commissioners of Customs & Excise
VAT — Transfer of land — Land owned by partnership — Transfer purporting to be of only one partner’s interest — Correct construction of transaction — Whether taxable supply –…
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Commissioners for Customs & Excise v Isle of Wight Council
Local authority — Whether VAT payable on receipts from off-street parking — Whether possible to interpret provisions of Value Added Tax Act 1994 consistently with article 4.5 of Directive 77/388/EEC…
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Commissioners of Customs & Excise v Jacobs
Residential conversion of former school — Whether VAT refundable — Tribunal finding building as a whole non-residential although containing residential elements — Whether tribunal’s approach wrong in law — Section…
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Finanzamt Rendsburg v Detlev Harbs
Farm lease — Turnover tax — Common flat-rate scheme for farmers — Whether turnover from lease taxable under flat-rate scheme — Application dismissed
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Commissioners of Customs & Excise v Zielinski Baker & Partners Ltd
VAT — Meaning of “protected building” — Whether alteration to non-residential outbuilding within curtilage of listed building qualifying for zero-rating — Construction of note (1) to Group 6 of Schedule…
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Colaingrove Ltd v Commissioners of Customs & Excise
Respondents imposing VAT on caravan site — Appellant maintaining site should be exempt under provisions of Value Added Tax Act 1994 — Whether exemptions under 1994 Act contravening Sixth VAT…
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Fengate Developments Ltd v Commissioners of Customs & Excise
VAT — Transfer of land — Land owned by partnership — Transfer purporting to be of only one partner’s interest — Correct construction of transaction — Whether taxable supply –…