Submit Search
Upload
Indirect Tax Update 41/2014
•
1 like
•
235 views
Graham Brearley
Follow
Indirect Tax Update for week ending 7 November 2014
Read less
Read more
Economy & Finance
Report
Share
Report
Share
1 of 1
Download now
Download to read offline
Recommended
ITU 08/2016
ITU 08/2016
Graham Brearley
Case Alert - Birmingham Hippodrome Theatre Trust
Case Alert - Birmingham Hippodrome Theatre Trust
Graham Brearley
Indirect Tax Update 21/2014
Indirect Tax Update 21/2014
Graham Brearley
Indirect Tax Update 40/2014
Indirect Tax Update 40/2014
Graham Brearley
Case alert - Zipvit Ltd
Case alert - Zipvit Ltd
Alex Baulf
ITU 30/2016
ITU 30/2016
Graham Brearley
Indirect Tax Update 18/2015
Indirect Tax Update 18/2015
Graham Brearley
Case alert VW Financial Services (UK) Ltd v HMRC
Case alert VW Financial Services (UK) Ltd v HMRC
Graham Brearley
Recommended
ITU 08/2016
ITU 08/2016
Graham Brearley
Case Alert - Birmingham Hippodrome Theatre Trust
Case Alert - Birmingham Hippodrome Theatre Trust
Graham Brearley
Indirect Tax Update 21/2014
Indirect Tax Update 21/2014
Graham Brearley
Indirect Tax Update 40/2014
Indirect Tax Update 40/2014
Graham Brearley
Case alert - Zipvit Ltd
Case alert - Zipvit Ltd
Alex Baulf
ITU 30/2016
ITU 30/2016
Graham Brearley
Indirect Tax Update 18/2015
Indirect Tax Update 18/2015
Graham Brearley
Case alert VW Financial Services (UK) Ltd v HMRC
Case alert VW Financial Services (UK) Ltd v HMRC
Graham Brearley
ITU 05/2016
ITU 05/2016
Graham Brearley
ITU 20/2016
ITU 20/2016
Graham Brearley
Godfrey Morgan v Cobalt
Godfrey Morgan v Cobalt
Murray Grant
ITU 11/2016
ITU 11/2016
Graham Brearley
ITU 34/2016
ITU 34/2016
Graham Brearley
ITU 06/2016
ITU 06/2016
Graham Brearley
Case Alert - Bratt Auto Services / Contracts Ltd v HMRC
Case Alert - Bratt Auto Services / Contracts Ltd v HMRC
Graham Brearley
Taxation Objection Ppt Ss 20 Apr2011
Taxation Objection Ppt Ss 20 Apr2011
Themis1994
Indirect Tax Update for week ending 25 April 2014
Indirect Tax Update for week ending 25 April 2014
Alex Baulf
Indirect Tax Update 07/2015
Indirect Tax Update 07/2015
Graham Brearley
Case Alert HMRC v VWFS - Supreme Court
Case Alert HMRC v VWFS - Supreme Court
Graham Brearley
ITU 02/2018
ITU 02/2018
Graham Brearley
Indirect Tax Update 12/2015
Indirect Tax Update 12/2015
Graham Brearley
Indirect Tax Update 01/2018
Indirect Tax Update 01/2018
Graham Brearley
Indirect Tax Update 30/2015
Indirect Tax Update 30/2015
Graham Brearley
The commercial division of high courts bill
The commercial division of high courts bill
mohanroy
Indirect Tax Update 10 May 2016
Indirect Tax Update 10 May 2016
Yasser Naqvi
ITU 35/2015
ITU 35/2015
Graham Brearley
ITU 31/2016
ITU 31/2016
Graham Brearley
ITU 09/2016
ITU 09/2016
Graham Brearley
Bankowość i płatności mobilne - Jak zrobić to bezpiecznie?
Bankowość i płatności mobilne - Jak zrobić to bezpiecznie?
SecuRing
John dewey
John dewey
crisancolon
More Related Content
What's hot
ITU 05/2016
ITU 05/2016
Graham Brearley
ITU 20/2016
ITU 20/2016
Graham Brearley
Godfrey Morgan v Cobalt
Godfrey Morgan v Cobalt
Murray Grant
ITU 11/2016
ITU 11/2016
Graham Brearley
ITU 34/2016
ITU 34/2016
Graham Brearley
ITU 06/2016
ITU 06/2016
Graham Brearley
Case Alert - Bratt Auto Services / Contracts Ltd v HMRC
Case Alert - Bratt Auto Services / Contracts Ltd v HMRC
Graham Brearley
Taxation Objection Ppt Ss 20 Apr2011
Taxation Objection Ppt Ss 20 Apr2011
Themis1994
Indirect Tax Update for week ending 25 April 2014
Indirect Tax Update for week ending 25 April 2014
Alex Baulf
Indirect Tax Update 07/2015
Indirect Tax Update 07/2015
Graham Brearley
Case Alert HMRC v VWFS - Supreme Court
Case Alert HMRC v VWFS - Supreme Court
Graham Brearley
ITU 02/2018
ITU 02/2018
Graham Brearley
Indirect Tax Update 12/2015
Indirect Tax Update 12/2015
Graham Brearley
Indirect Tax Update 01/2018
Indirect Tax Update 01/2018
Graham Brearley
Indirect Tax Update 30/2015
Indirect Tax Update 30/2015
Graham Brearley
The commercial division of high courts bill
The commercial division of high courts bill
mohanroy
Indirect Tax Update 10 May 2016
Indirect Tax Update 10 May 2016
Yasser Naqvi
ITU 35/2015
ITU 35/2015
Graham Brearley
ITU 31/2016
ITU 31/2016
Graham Brearley
ITU 09/2016
ITU 09/2016
Graham Brearley
What's hot
(20)
ITU 05/2016
ITU 05/2016
ITU 20/2016
ITU 20/2016
Godfrey Morgan v Cobalt
Godfrey Morgan v Cobalt
ITU 11/2016
ITU 11/2016
ITU 34/2016
ITU 34/2016
ITU 06/2016
ITU 06/2016
Case Alert - Bratt Auto Services / Contracts Ltd v HMRC
Case Alert - Bratt Auto Services / Contracts Ltd v HMRC
Taxation Objection Ppt Ss 20 Apr2011
Taxation Objection Ppt Ss 20 Apr2011
Indirect Tax Update for week ending 25 April 2014
Indirect Tax Update for week ending 25 April 2014
Indirect Tax Update 07/2015
Indirect Tax Update 07/2015
Case Alert HMRC v VWFS - Supreme Court
Case Alert HMRC v VWFS - Supreme Court
ITU 02/2018
ITU 02/2018
Indirect Tax Update 12/2015
Indirect Tax Update 12/2015
Indirect Tax Update 01/2018
Indirect Tax Update 01/2018
Indirect Tax Update 30/2015
Indirect Tax Update 30/2015
The commercial division of high courts bill
The commercial division of high courts bill
Indirect Tax Update 10 May 2016
Indirect Tax Update 10 May 2016
ITU 35/2015
ITU 35/2015
ITU 31/2016
ITU 31/2016
ITU 09/2016
ITU 09/2016
Viewers also liked
Bankowość i płatności mobilne - Jak zrobić to bezpiecznie?
Bankowość i płatności mobilne - Jak zrobić to bezpiecznie?
SecuRing
John dewey
John dewey
crisancolon
eb-energy.pl - OWL CM 119 bezprzewodowy monitor energii elektrycznej - jak t...
eb-energy.pl - OWL CM 119 bezprzewodowy monitor energii elektrycznej - jak t...
ebenergy
SARE @ Jak sprawdzić dostawcę platformy wysyłającej maile na @gmail.com
SARE @ Jak sprawdzić dostawcę platformy wysyłającej maile na @gmail.com
SARE S.A.
Sprzedaż i umorzenia w TFI - marzec 2009
Sprzedaż i umorzenia w TFI - marzec 2009
Wojciech Boczoń
Judaica
Judaica
Biblioteka Pedagogiczna Cieszyn
Narzędzia do głosowania
Narzędzia do głosowania
dorjan
SZKOLENIA PROMOCJA FIRMY W SOCIAL MEDIA I SZKOLENIA FACEBOOK
SZKOLENIA PROMOCJA FIRMY W SOCIAL MEDIA I SZKOLENIA FACEBOOK
szkolenia-pr
18 RomáNská Kultura
18 RomáNská Kultura
Gerhard Vocilka
Prezentacja skm
Prezentacja skm
Piotr Pieczyński
Lubię to!!!
Lubię to!!!
MultimediaEthnography
Dystrybucja części i naprawy w segmencie ciężarowym spis treści
Dystrybucja części i naprawy w segmencie ciężarowym spis treści
pawelmalecki
Marketing Maus
Marketing Maus
Varvara Krasutskaya
Between 2013 @Capri - The Power of Connections
Between 2013 @Capri - The Power of Connections
Luca Colombo
Sobków projec historyczny v.3
Sobków projec historyczny v.3
djmauritius
Czytam, więc wiem
Czytam, więc wiem
poranny24
Audyt swietochlcz2
Audyt swietochlcz2
Piotr Rościszewski
Liczba pi magda_zielinska
Liczba pi magda_zielinska
lastowska
SLIDE SHOW
SLIDE SHOW
Akhila RV
Solution of the Magical numbers game
Solution of the Magical numbers game
CARLA
Viewers also liked
(20)
Bankowość i płatności mobilne - Jak zrobić to bezpiecznie?
Bankowość i płatności mobilne - Jak zrobić to bezpiecznie?
John dewey
John dewey
eb-energy.pl - OWL CM 119 bezprzewodowy monitor energii elektrycznej - jak t...
eb-energy.pl - OWL CM 119 bezprzewodowy monitor energii elektrycznej - jak t...
SARE @ Jak sprawdzić dostawcę platformy wysyłającej maile na @gmail.com
SARE @ Jak sprawdzić dostawcę platformy wysyłającej maile na @gmail.com
Sprzedaż i umorzenia w TFI - marzec 2009
Sprzedaż i umorzenia w TFI - marzec 2009
Judaica
Judaica
Narzędzia do głosowania
Narzędzia do głosowania
SZKOLENIA PROMOCJA FIRMY W SOCIAL MEDIA I SZKOLENIA FACEBOOK
SZKOLENIA PROMOCJA FIRMY W SOCIAL MEDIA I SZKOLENIA FACEBOOK
18 RomáNská Kultura
18 RomáNská Kultura
Prezentacja skm
Prezentacja skm
Lubię to!!!
Lubię to!!!
Dystrybucja części i naprawy w segmencie ciężarowym spis treści
Dystrybucja części i naprawy w segmencie ciężarowym spis treści
Marketing Maus
Marketing Maus
Between 2013 @Capri - The Power of Connections
Between 2013 @Capri - The Power of Connections
Sobków projec historyczny v.3
Sobków projec historyczny v.3
Czytam, więc wiem
Czytam, więc wiem
Audyt swietochlcz2
Audyt swietochlcz2
Liczba pi magda_zielinska
Liczba pi magda_zielinska
SLIDE SHOW
SLIDE SHOW
Solution of the Magical numbers game
Solution of the Magical numbers game
Similar to Indirect Tax Update 41/2014
Indirect Tax Update 04/2014
Indirect Tax Update 04/2014
Alex Baulf
ITU 14/2016
ITU 14/2016
Graham Brearley
Indirect Tax Update 17/2015
Indirect Tax Update 17/2015
Graham Brearley
ITU 08/2018
ITU 08/2018
Graham Brearley
ITU 03/2017
ITU 03/2017
Graham Brearley
Itu162014
Itu162014
Graham Brearley
ITU 13/2016
ITU 13/2016
Graham Brearley
ITU 32/2015
ITU 32/2015
Graham Brearley
Indirect Tax Update 29/2014
Indirect Tax Update 29/2014
Graham Brearley
Indirect Tax Update 19/2015
Indirect Tax Update 19/2015
Graham Brearley
ITU 03/2016
ITU 03/2016
Graham Brearley
ITU 11/2017
ITU 11/2017
Graham Brearley
ITU / 092017
ITU / 092017
Graham Brearley
Slides from the niceties of notices and their importance for construction claims
Slides from the niceties of notices and their importance for construction claims
Robert MacDonald
ITU 21/2016
ITU 21/2016
Graham Brearley
ITU 24/2016
ITU 24/2016
Graham Brearley
ITU 17/2016
ITU 17/2016
Graham Brearley
ITU 25/2015
ITU 25/2015
Graham Brearley
Legal news - November 2018
Legal news - November 2018
HAVEN, advokátní kancelář
Declaratory Relief in Tax Litigation Seminar 200917
Declaratory Relief in Tax Litigation Seminar 200917
Andrew Broadfoot QC
Similar to Indirect Tax Update 41/2014
(20)
Indirect Tax Update 04/2014
Indirect Tax Update 04/2014
ITU 14/2016
ITU 14/2016
Indirect Tax Update 17/2015
Indirect Tax Update 17/2015
ITU 08/2018
ITU 08/2018
ITU 03/2017
ITU 03/2017
Itu162014
Itu162014
ITU 13/2016
ITU 13/2016
ITU 32/2015
ITU 32/2015
Indirect Tax Update 29/2014
Indirect Tax Update 29/2014
Indirect Tax Update 19/2015
Indirect Tax Update 19/2015
ITU 03/2016
ITU 03/2016
ITU 11/2017
ITU 11/2017
ITU / 092017
ITU / 092017
Slides from the niceties of notices and their importance for construction claims
Slides from the niceties of notices and their importance for construction claims
ITU 21/2016
ITU 21/2016
ITU 24/2016
ITU 24/2016
ITU 17/2016
ITU 17/2016
ITU 25/2015
ITU 25/2015
Legal news - November 2018
Legal news - November 2018
Declaratory Relief in Tax Litigation Seminar 200917
Declaratory Relief in Tax Litigation Seminar 200917
More from Graham Brearley
ITU 10/2018
ITU 10/2018
Graham Brearley
ITU 07/2018
ITU 07/2018
Graham Brearley
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Graham Brearley
Vat Alert: Reverse Charge on Construction Services
Vat Alert: Reverse Charge on Construction Services
Graham Brearley
ITU 09/2018
ITU 09/2018
Graham Brearley
ITU 06/2018
ITU 06/2018
Graham Brearley
Case Alert - University of Cambridge
Case Alert - University of Cambridge
Graham Brearley
Vat Alert - Cost Sharing Groups
Vat Alert - Cost Sharing Groups
Graham Brearley
ITU 05/2018
ITU 05/2018
Graham Brearley
Case Alert - VWFS - Advocate General's opinion
Case Alert - VWFS - Advocate General's opinion
Graham Brearley
Case Alert - Wakefield College - Court of Appeal
Case Alert - Wakefield College - Court of Appeal
Graham Brearley
Case alert - Ryanair - Advocate General's opinion
Case alert - Ryanair - Advocate General's opinion
Graham Brearley
ITU 06/2018
ITU 06/2018
Graham Brearley
Case Alert - Marks & Spencer
Case Alert - Marks & Spencer
Graham Brearley
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Graham Brearley
ITU 04/2018
ITU 04/2018
Graham Brearley
Case Alert DPAS Ltd - Advocate General's opinion
Case Alert DPAS Ltd - Advocate General's opinion
Graham Brearley
Brexit Alert
Brexit Alert
Graham Brearley
Case Alert: Kreuzmayr CJEU Judgment
Case Alert: Kreuzmayr CJEU Judgment
Graham Brearley
ITU 03/2018
ITU 03/2018
Graham Brearley
More from Graham Brearley
(20)
ITU 10/2018
ITU 10/2018
ITU 07/2018
ITU 07/2018
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Vat Alert: Reverse Charge on Construction Services
Vat Alert: Reverse Charge on Construction Services
ITU 09/2018
ITU 09/2018
ITU 06/2018
ITU 06/2018
Case Alert - University of Cambridge
Case Alert - University of Cambridge
Vat Alert - Cost Sharing Groups
Vat Alert - Cost Sharing Groups
ITU 05/2018
ITU 05/2018
Case Alert - VWFS - Advocate General's opinion
Case Alert - VWFS - Advocate General's opinion
Case Alert - Wakefield College - Court of Appeal
Case Alert - Wakefield College - Court of Appeal
Case alert - Ryanair - Advocate General's opinion
Case alert - Ryanair - Advocate General's opinion
ITU 06/2018
ITU 06/2018
Case Alert - Marks & Spencer
Case Alert - Marks & Spencer
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
ITU 04/2018
ITU 04/2018
Case Alert DPAS Ltd - Advocate General's opinion
Case Alert DPAS Ltd - Advocate General's opinion
Brexit Alert
Brexit Alert
Case Alert: Kreuzmayr CJEU Judgment
Case Alert: Kreuzmayr CJEU Judgment
ITU 03/2018
ITU 03/2018
Recently uploaded
Call Girls Koregaon Park Call Me 7737669865 Budget Friendly No Advance Booking
Call Girls Koregaon Park Call Me 7737669865 Budget Friendly No Advance Booking
roncy bisnoi
Best VIP Call Girls Noida Sector 18 Call Me: 8448380779
Best VIP Call Girls Noida Sector 18 Call Me: 8448380779
Delhi Call girls
Quarter 4- Module 3 Principles of Marketing
Quarter 4- Module 3 Principles of Marketing
MaristelaRamos12
Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...
Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...
Pooja Nehwal
(ANIKA) Budhwar Peth Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
(ANIKA) Budhwar Peth Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
ranjana rawat
Veritas Interim Report 1 January–31 March 2024
Veritas Interim Report 1 January–31 March 2024
Veritas Eläkevakuutus - Veritas Pensionsförsäkring
The Economic History of the U.S. Lecture 17.pdf
The Economic History of the U.S. Lecture 17.pdf
Gale Pooley
OAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptx
OAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptx
hiddenlevers
VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130
VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130
Suhani Kapoor
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
FinTech Belgium
The Economic History of the U.S. Lecture 18.pdf
The Economic History of the U.S. Lecture 18.pdf
Gale Pooley
Log your LOA pain with Pension Lab's brilliant campaign
Log your LOA pain with Pension Lab's brilliant campaign
Henry Tapper
05_Annelore Lenoir_Docbyte_MeetupDora&Cybersecurity.pptx
05_Annelore Lenoir_Docbyte_MeetupDora&Cybersecurity.pptx
FinTech Belgium
The Economic History of the U.S. Lecture 19.pdf
The Economic History of the U.S. Lecture 19.pdf
Gale Pooley
20240429 Calibre April 2024 Investor Presentation.pdf
20240429 Calibre April 2024 Investor Presentation.pdf
Adnet Communications
Pooja 9892124323 : Call Girl in Juhu Escorts Service Free Home Delivery
Pooja 9892124323 : Call Girl in Juhu Escorts Service Free Home Delivery
Pooja Nehwal
The Economic History of the U.S. Lecture 20.pdf
The Economic History of the U.S. Lecture 20.pdf
Gale Pooley
TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...
TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...
ssifa0344
(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
ranjana rawat
03_Emmanuel Ndiaye_Degroof Petercam.pptx
03_Emmanuel Ndiaye_Degroof Petercam.pptx
FinTech Belgium
Recently uploaded
(20)
Call Girls Koregaon Park Call Me 7737669865 Budget Friendly No Advance Booking
Call Girls Koregaon Park Call Me 7737669865 Budget Friendly No Advance Booking
Best VIP Call Girls Noida Sector 18 Call Me: 8448380779
Best VIP Call Girls Noida Sector 18 Call Me: 8448380779
Quarter 4- Module 3 Principles of Marketing
Quarter 4- Module 3 Principles of Marketing
Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...
Independent Call Girl Number in Kurla Mumbai📲 Pooja Nehwal 9892124323 💞 Full ...
(ANIKA) Budhwar Peth Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
(ANIKA) Budhwar Peth Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
Veritas Interim Report 1 January–31 March 2024
Veritas Interim Report 1 January–31 March 2024
The Economic History of the U.S. Lecture 17.pdf
The Economic History of the U.S. Lecture 17.pdf
OAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptx
OAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptx
VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130
VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
The Economic History of the U.S. Lecture 18.pdf
The Economic History of the U.S. Lecture 18.pdf
Log your LOA pain with Pension Lab's brilliant campaign
Log your LOA pain with Pension Lab's brilliant campaign
05_Annelore Lenoir_Docbyte_MeetupDora&Cybersecurity.pptx
05_Annelore Lenoir_Docbyte_MeetupDora&Cybersecurity.pptx
The Economic History of the U.S. Lecture 19.pdf
The Economic History of the U.S. Lecture 19.pdf
20240429 Calibre April 2024 Investor Presentation.pdf
20240429 Calibre April 2024 Investor Presentation.pdf
Pooja 9892124323 : Call Girl in Juhu Escorts Service Free Home Delivery
Pooja 9892124323 : Call Girl in Juhu Escorts Service Free Home Delivery
The Economic History of the U.S. Lecture 20.pdf
The Economic History of the U.S. Lecture 20.pdf
TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...
TEST BANK For Corporate Finance, 13th Edition By Stephen Ross, Randolph Weste...
(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
03_Emmanuel Ndiaye_Degroof Petercam.pptx
03_Emmanuel Ndiaye_Degroof Petercam.pptx
Indirect Tax Update 41/2014
1.
Indirect Tax Update
for week ending 7 November 2014 When a new house is constructed, the purchaser does not, generally, pay any VAT on the purchase price. For DIY house-builders, there is a scheme which purports to put them on the same footing. VAT incurred on a self-build project can be reclaimed provided that the claimant complies with the scheme rules. In a recent case, the claimant's claim for a refund was rejected but the Upper Tribunal has refused HMRC's application for costs. In HMRC v Asim Patel, the Upper Tribunal allowed HMRC's appeal against the First- tier Tribunal's decision to allow Mr Patel's DIY House-builder's VAT claim. HMRC had refused to pay the claim on the basis that the work actually undertaken by the taxpayer was not the work detailed in the planning permission. However, the First-tier Tribunal allowed the taxpayer to obtain retrospective planning permission and allowed his appeal. HMRC then appealed to the Upper Tribunal and, effectively, changed its grounds of objection stating that, although the planning permission was granted retrospectively, the First-tier Tribunal's decision was wrong on the basis that the statutory time limit for providing the planning permission had expired. Based on this new line of objection, the Upper Tribunal had no choice but to allow HMRC's appeal. The First-tier Tribunal was wrong to allow the appeal as the taxpayer had not (and could not) furnish valid planning permission within the statutory time limit. However, HMRC did not advance any such objection at the First-tier Tribunal. In essence, the First-tier Tribunal's postponement of the case to allow Mr Patel to obtain retrospective planning permission was wholly unnecessary given HMRC's new objection based on time limits. Not content with winning the substantive case, HMRC then applied to the Court for Mr Patel to pay its costs of taking the appeal. Rightly, the Upper Tribunal has refused that claim. As a consequence of HMRC's variation of its grounds for objection and its failure to inform the First-tier Tribunal of it meant that the Upper Tribunal was not inclined to make a costs order against Mr Patel. The Upper Tribunal concluded in this case that, in light of HMRC's later 'time limit' grounds, the First-tier's postponement of the earlier hearing - to allow the taxpayer to obtain retrospective planning permission – was without purpose since the time limit had already been breached. As such, whilst both parties should be treated equally in relation to the awarding of costs, this was one of those cases where an order for costs to be paid for by the taxpayer was not appropriate. Comment – this case serves to highlight the complexities of the costs regime in relation to litigation – complexities which should not be overlooked by any party contemplating taking a case to the First-tier or Upper Tribunals. The Court's decision not to award costs in this case appears to be something of a rebuke to HMRC which, it seems, had every opportunity to make its legal position clear when the First-tier Tribunal postponed the original hearing. For further information in relation to any of the issues highlighted in this Indirect Tax Update please contact: Karen Robb karen.robb@uk.gt.com Stuart Brodie stuart.brodie@uk.gt.com Andrea Sofield andrea.sofield@uk.gt.com Richard Gilroy Richard.gilroy@uk.gt.com © 2014 Grant Thornton UK LLP All rights reserved ‘Grant Thornton’ means Grant Thornton UK LLP, a limited liability partnership Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another's acts or omissions. This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this publication. www.grant-thornton.co.uk Indirect Tax Update 41/2014
Download now