Allison Plager

ALLISON PLAGER reports some recent tribunal decisions

ALLISON PLAGER looks at the tax treatment of research and development in the light of the Finance Act 2000.

Responsibility is power

The taxpayer carried on a car hire business. Controllers manned the telephones at the business premises, receiving taxi requests and directing drivers to the customers. The cars were owned by the drivers, who hired short-wave car radios from the business. Charges were based on a tariff, and in addition there was a fixed charge of 40 pence for each journey, described as 'job money'. The drivers kept the fare, so the only money received by the business was the radio hire money. On this basis, the business was below the VAT registration threshold.

VAT Tribunal Cases
ALLISON PLAGER reports two recent decisions.
Fair and reasonable
The appellant, a property owning and management company registered for VAT with effect from 25 March 1994. Before January 1997, the company treated its supplies as partially exempt, and used the standard method for attributing input tax. At the end of January 1997, the company sold its existing portfolio of properties as a going concern. A month later, Customs asked the company if it was continuing to trade and should remain registered for VAT.

Misappropriation?

Allison Plager dips into the National Audit Office's recently published reports on the 1999-2000 appropriation accounts of the Inland Revenue and Customs.

VAT Tribunal Decisions
ALLISON PLAGER reports six recent decisions.
Apportionment required

Beneficial Tinkering
The rules relating to certain minor benefits in kind have been relaxed. ALLISON PLAGER reports.

Split decision
Cook v Billings in the Court of Appeal: the Business Expansion Scheme.
Seven taxpayers held equal numbers of shares of just under 15 per cent each in a property company. Their claim to business expansion scheme relief was refused on the ground that they were associates of each other and therefore each other's shareholdings had to be counted in to give each more than the permitted 30 per cent of the company's shares. The Court of Appeal upheld this approach.
Background

VAT Tribunal Decisions
ALLISON PLAGER reports five recent decisions
Gone away, unknown

Human Rights Impact
John T Newth FCA, FTII, FIIT, ATT summarises a recent a VAT tribunal decision which may have far-reaching consequences.

VAT Tribunal Decisions; Nonsensical conclusion

Allison Plager summarises six recent VAT tribunal cases.

Special Commissioners' Decisions
Allison Plager reports four recent Special Commissioners' cases.
Within the rules or not?