Allison Plager

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?

Grants For Services
Customs' appeal succeeds in Commissioners of Customs and Excise v Church Schools Foundation Ltd.
A charitable foundation which owned school properties received grants from a related charitable company which ran the schools, and in return the foundation carried out improvement works to the school premises. Customs argued that the improvement work was a supply for consideration, and that a legal relationship existed between the foundation and company in that respect. The court agreed with Customs, overruling the decision of the tribunal.
The facts

Special Commissioners' Decisions

Allison Plager reports some recent Special Commissioners' cases.

Who pays the tax?

Allison Plager reports some recent decisions from the VAT tribunals. Unsatisfactory evidence

What lay beneath the window dressing in the Chancellor's Pre-Budget statement? Allison Plager follows the trail

All Over £1.63

Were both delivery charges and postage chargeable to VAT in Commissioners of Customs and Excise v Plantiflor?

A mail order business arranged delivery of goods, and accounted only for the packing in its VAT calculations. Customs said that the postage should also be accounted for, as it was a cost component of the total paid by the customer to the business. The Court of Appeal disagreed with Customs, saying that it was a separate payment from the main purchase price.

The facts