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Peter Mantle's Library

It's Not Just Enrichment... It's Unjust M&S Enrichment

The European Court of Justice has recently handed down judgment in the latest episode of the long running legal battle between Marks and Spencer plc ('Marks and Spencer') and the Commissioners for Her Majesty's Revenue and ...

Lime Avenue Sales and Services Limited and Benenden School Trust v Revenue and Customs Commissioners

Lime Avenue Sales and Services Ltd and Benenden School Trust v Revenue and Customs Commissioners (2007) VAT Decision 20140 was a Tribunal appeal concerning alleged abusive practices in the education sector.  HMRC refused claims ...

Unjust Enrichment

Has there been a sea-change?  In HMRC v Baines & Ernst the Court of Appeal had one of its first opportunities to consider the VAT unjust enrichment defence.  The Court told HMRC that it had adduced no evidence to prove ...

Recent Developments in the ECJ

A New Interpretation

The recent decision by the Court of Appeal in the IDT Card Services case, concerning VAT on the distribution in the UK of phonecard (entitling holders to services from a telecoms supplier established in the Republic of Ireland) resolved 'a point ...

Lloyds TSB Group Plc v The Commissioners for HM Revenue & Customs (2005) Decision 19330

In a decision of 9 November 2005, the VAT & Duties Tribunal (Stephen Oliver QC, Chairman) has given a ruling on the scope of the Commissioners' powers to demand documents under VATA 1994 Sch 11 para 7(2), together with a ruling ...

Bond House v Customs & Excise: the Triumph of Innocence?

Advocate General Maduro delivered his opinion in Bond House (and joined references Optigen and Fulcrum) in the ECJ on 16 February.  The opinion examines the Commissioners of Customs and Excise's legal approach to 'carousel' ...

GIL Insurance Limited and Others v Commissioners of Customs and Excise

Insurance Premium Tax, even where charged at a higher rate identical to the standard rate of VAT and even where that higher rate is only applied to insurance contracts connected with the provision of certain services, is compatible with the Sixth ...

(1) WHA Ltd (2) Viscount Reinsurance Company Ltd v C & E Comrs [2004] EWCA Civ 559

In the case of a scheme designed to minimise overall liability to VAT related to motor breakdown insurance: (1) Where a UK-based claims handler, contracted to handle motor insurance claims on behalf of an insurer, instructed a garage ...

VAT and EC Law: the Principle of Non-Discrimination

The importance of looking to the Sixth Directive, in almost every dispute involving the interpretation of VAT law, is now widely appreciated, The Directive will, alongside the VAT Act, often be a first point of reference.  The general ...

Comments on Recent VAT Cases

Gaming machine VAT avoidance scheme involving establishment of Channel Island Company fails as Tribunal holds that place of supply remains in the ...

Kingscrest

The High Court (Pumfrey J.) has upheld the decision of the VAT & Duties Tribunal that the supplies made by commercial residential homes were not exempt under item 4, Group 7, Schedule 9 of VATA, which exempts certain health ...

Kingscrest

The High Court (Pumfrey J.) has upheld the decision of the VAT & Duties Tribunal that the supplies made by commercial residential homes were not exempt under item 4, Group 7, Schedule 9 of VATA, which exempts certain health ...