This was a preliminary hearing on a matter raised by the Appellant. It concerned the point when an assessment to VAT is “made” for the purpose of the...

This was an appeal by a company which described itself as a “print broker” against the Commissioners decision that it made standard-rated supplies of advertising services rather than...

The Appellant had provided incontinence pads to nursing homes for named residents. The issue was whether the supply of those incontinence pads was zero-rated within the terms of...

This case concerned which of s.78 VATA 1994 and s.79 VATA 1994 (interest or repayment supplement) applied in cases of sums not paid to taxpayers as a result...

Medivac is a company which manufactures goods specially designed for asthmatics and people suffering from acute rhinitis and eczema. In particular it manufactures a vacuum cleaner which uses...

The issue in this case was whether one is required to use a forward looking approach to taxable turnover under paragraph 1(3) Schedule 1 VATA 1994 or use...

VATA 1994 s.84(10) and VATTR 1986 Rule 6(1)

Extra-statutory concession prior decision appeal with respect to application of non-statutory concession (known as “the Concordat”) of Tribunal. Whether Concordat was...

VATA 1994 Schedule 4 paragraph 5(1)(2), EEC Sixth Directive Article 5(4) – Appeal allowed.

Hugh McKay (instructed by The Solicitor for Customs & Excise) for the Commissioners (under appeal)

This case concerns the analysis of the arrangements which the Appellant magazine publishing company made with the distributors. It was important to discern whether Keesing acted as agent...

The Appellant in this case provided accommodation in the form of a “halfway house” for people with mental health problems. The issue was whether the provision of accommodation...