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Posts tagged with "value-added-tax-act-1994"

ECJ asked to consider UK’s VAT Treatment of Supplies made to Unregistered Sellers

May 22 2014

In the recent case of Avon Cosmetics Limited (Avon) v HMRC (LON/2004/1028) the First Tier Tribunal (“FTT”) considered the appellant’s claim for Value Added Tax (“VAT”) relating to the repayment of a significant amount of VAT, estimated at £14 million. The FTT stated   Read More…

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VAT on Self Storage of Goods: Impact on Landlords

January 27 2014

HM Revenue and Customs (“HMRC”) have issued a VAT Information Sheet 10/13: Provision of Storage Facilities (“the Information Sheet”) which provides clarity as to what constitutes “storage of goods” for the purposes of Value Added Tax (“VAT”) payable on storage facilities. The purpose of the Information   Read More…

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Parking Penalty Fines: VAT Taxable Supply or Contractual Damages?

September 02 2013

In the recent case of Vehicle Control Services Limited v HM Revenue & Customs [2013] the Court of Appeal considered whether Vehicle Control Services Limited were liable to pay VAT on parking penalty charges. The Court of Appeal overruled the decision of the Upper Tier Tax   Read More…

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