Allison Plager

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?

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

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

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

Special Commissioners' Decisions
Allison Plager reports three recent Special Commissioners' cases.
Nature of Lloyd's losses

The High Court allows the Revenue's appeal in Norris v Edgson and another claim for relief for maintenance fails.
The taxpayer claimed tax relief on maintenance payments assessed by the Child Support Agency for the maintenance of his daughter. The Revenue's claim that the legislation prevented such relief in cases where the former had remarried was upheld by the court.
The facts

VAT Tribunal Reports
Allison Plager reports two recent tribunal cases.
Three businesses are one

A recent tribunal case is discussed by Allison Plager.
Subcontracted or not?
David and Sarah Hooper carried on in business as hairdressers. Three other hair stylists also worked from the salon, but on a self-employed basis. The point at issue was whether those three stylists supplied their services directly to the public, or whether they were subcontracted to the appellants with the result that the hairdressing services were supplies made to the public by the appellants.

Three recent VAT Tribunal cases reported by ALLISON PLAGER