VAT
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Royal & Sun Alliance Insurance Group plc v Commissioners of Customs & Excise
Regulation 109 of VAT Regulations 1995 – Election to waive VAT exemption – Landlords opting to tax – Tenant ceasing to occupy – Tenant paying rent plus VAT while seeking…
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Commissioners of Customs & Excise v Sinclair Collis Ltd
Appellant supplying vending machines – Agreement to install machine in public house – Whether agreement constituting licence to occupy land – Whether supply exempt from VAT – Value Added Tax…
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Robert Gordons College v Commissioners of Customs and Excise
Supply of constructed commercial building — Lease and licence back of development land and buildings — Development of farmland and buildings by college for school playing fields — Lease granted…
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Sargent v Commissioners of Customs and Excise
Liability — Property mortgaged– Election by company to waive VAT exemption — Receiver appointed by mortgagee who collected rents inclusive of VAT — Whether receiver under duty to account for…
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Ridgeons Bulk Ltd v Commissioners of Customs and Excise
Input tax — Output tax — Lease of building by taxpayer — Taxpayer covenanting to renovate building — Rent-free period agreed — Input tax claimed on cost of work –…
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Commissioners of Customs & Excise v London Diocesan Fund; Same v Elliott and another; Same v Penwith
Whether supply in course of alteration, enlargement or extension of building — VAT Tribunal ruling in each case that new structure was separate building — High Court holding that in…
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Higher Education Statistics Agency Ltd v Commissioners of Customs & Excise
Appellant purchasing land at auction and paying deposit – Sale being transfer of part of business as going concern – Appellant making election in respect of property and notifying Commissioners…
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Commissioners of Customs & Excise v Redrow Group plc
Taxpayer building and selling houses – Taxpayer offering to pay estate agent’s fees when purchaser sold previous home – Offer dependent on purchaser buying house built by taxpayer – Whether…
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Commissioners of Customs & Excise v Redrow Group plc
Input tax — Supply of services — Company in business of constructing houses — Estate Agents Package Scheme — Whether estate agents services supplied to builder — Whether VAT on…
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Customs & Excise Commissioners v Marchday Holdings Ltd
Taxpayer carrying out works to building – Office block constructed using concrete frame of old factory – Whether supplies zero-rated – Whether “conversion, reconstruction, alteration or enlargement of an existing…
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Commissioners of Customs & Excise v McLean Homes Midlands Ltd
House builders — Wardrobes built into new houses — Whether builders can reclaim input tax on materials used in construction of wardrobes — High Court upholding decision of VAT Tribunal…
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Jaymarke Development Ltd v Elinacre Ltd (in liquidation) and others
Agricultural land — Development company acquiring land in Scotland — Purchase price stated to be inclusive of VAT — Exemption — Taxable person making an election relating to sale of…