PE81500 - Legal history and glossary of terms: index of cases referred to
Abbey National - ECJ decision C 408/98
PE62500 - Transfers of a going concern (TOGC).
Transfers of Going Concerns and the treatment of associated input tax.
Barclays Bank Plc - Tribunal decision 5616
PE35500 - The special method document
Interpretation of PE special method approval letters.
BLP Group Plc - ECJ decision C 4/94
PE21500 - Attribution case law
PE73000 - Finance
The direct and immediate link required in order for costs to be cost components of specific supplies made.
BMW (GB) Ltd - Tribunal decision 14823
PE52000 - Directing special methods
The tribunals’ supervisory role and the steps the Commissioners can be expected to have taken.
Card Protection Plan - ECJ decision C 349/96
PE73000 - Finance
Single and multiple supplies.
Chancellor, Masters and Scholars of the University of Cambridge- ECJ decision BVC 32
PE21500- Attribution case law
Whether costs used in the course of non-business activities can be linked directly and immediately to business activities.
C H Beazer (holdings) Plc - QB decision [1989] STC 549
PE61000 - Changes in intention or use.
When use has occurred.
Cooper & Chapman (Builders) Ltd - QB decision [1993] STC 1
PE61000 - Changes in intention or use
When use has occurred.
Curtis Henderson Ltd - QB decision [1992] STC 732
PE21500 - Attribution case law
PE61000 - Changes in intention or use
Change of use, full indention at the point of first use and acceptable attributions.
Deutsche Ruck UK Reinsurance Co Ltd - QB decision [1995] STC 495
PE74000 - Insurance companies’ partial exemption calculations
Direct and immediate links and cost components in the insurance sector.
Dial-a-Phone - CoA decision [2004] STC 987
PE21500 - Attribution case law
The right to deduct being acquired when the tax is incurred, and based on the intentions then, and not lost when the costs are subsequently wasted.
East Kent Medical Services Ltd - Tribunal decision 16095
PE72700 - The Capital Goods Scheme (CGS)
When “first use” occurs for a CGS item and its interaction with “use” generally.
Empresa da Desenvolvimento Mineiro SGPS SA (EDM) - ECJ decision C 77/01
PE30500 - Exclusions from the standard method and incidental supplies
The tests for incidental supplies, updated from Regie Dauphinoise.
Forexia (UK) Ltd - Tribunal decision 16041
PE73000 - Finance
Whether information sheet distribution in the finance sector is a supply of goods.
Ghent Coal Terminal NV - ECJ decision C 37/95
PE21500 - Attribution case law
The right to deduct being acquired when the tax is incurred, and based on the intentions then, and not lost when the costs are subsequently wasted.
Greenpeace Ltd - Tribunal decision 16681
PE37600 - What longer period adjustments cannot be used for
The interaction of capping and annual adjustments in what errors can be corrected.
James G Whitelaw - Tribunal decision 4299
PE33000 - Introduction to special methods
The scope of HMRC’s powers in approving methods and tribunals jurisdiction in reviewing this.
Kretztechnik - ECJ Case C 465/03
PE30500 - Incidental financial supplies
The issue of new shares is not a supply for VAT, and costs should be treated as being residual, and are recoverable according to the PE circumstances of the issuer.
Liverpool Institute for Performing Arts - HOL decision [2001] STC 891
PE34000 - Regulation 103: Recovery of input tax attributable to foreign and specified supplies
The scope of the standard method as only covering recovery of input tax in regards to taxable supplies made in the UK. What goes into the apportionment calculation in the standard method. The mechanism for recovering input tax in regards of other supplies carrying the right to deduct.
Merchant Navy Officers Pension Fund Trustees Ltd & Merchant Navy Ratings Pension Fund Trustees Ltd - Tribunal decision 14262
PE52000 - Directing special methods
That it is not acceptable to withdraw a special method without the method that will replace it being fair and reasonable.
Midland Bank Plc - ECJ decision C 98/98
PE21500 - Attribution case law
General overheads have a direct and immediate link to all businesses activities. Costs incurred as a result of making a supply rather than as a cost component do not have a direct and immediate link to that supply.
N Brown Group plc and Anor- Tribunal decision 07022
PE21500- Attribution case law
Attribution of marketing costs- appellant's marketing costs were residual because they promoted the whole business, which supplied taxable goods and exempt credit to pay for them.
Pembridge Estates Ltd - Tribunal decision 9606
PE61000 - Changes in intention or use
That regulations 108 and 109 can only apply up to first use and changes thereafter are irrelevant, even if only days after.
R&R Pension Fund Trustees - QB decision STC [1996] 889
PE72700 - The Capital Goods Scheme (CGS)
That, where it applies, the CGS is the only correct way of adjusting input tax under the law.
Regie Dauphinoise - Cabinet A Forest SARL - ECJ decision C 306/94
PE30500 - The standard method
Royal & Sun Alliance - HoL decision STC [2003] 832
PE72000 - Partial exemption and land and property
Costs, such as rentals, incurred on a property while seeking to rent it exemptly and used up prior to the making of an option with a view to making taxable rentals, are unavailable for a payback claim.
Royal & Sun Alliance - Tribunal decision VTD 18842
PE34000 - Regulation 103: Recovery of input tax attributable to foreign and specified supplies
HMRC have power under their care & management to make agreements as to how use will be established for regulation 103, those agreements can be combined with special methods under regulation 102 and they may be outputs based.
Royal Opera House Covent Garden Foundation- Court of Appeal decision (2021) BVC 12
PE21500- Attribution case law
Production costs incurred by ROH cannot be attributed to taxable supplies of catering. The direct and immediate link was solely with the exempt supply of admission to productions.
Southern Primary Housing Association Ltd - CA decision [2003] STC 209
PE21500 - Attribution case law
The scope of direct and immediate link. That “but for” is no substitute for direct and immediate link.
The University of Sussex - Tribunal decision 16221
PE48000 - ‘Gaps’ in special methods
All residual input tax must be addressed by any PE method and gaps cannot exist. If costs are partly used in making taxable supplies some element of the associated input tax must be recoverable.
The University of Wales College Cardiff - QB decision [1995] STC 611
PE61000 - Changes in intention or use
What the initial attribution of input tax in the VAT period and longer period it was incurred in can be based on and the interaction with this article 20 of the directive.
UBAF Bank Ltd - CA decision [1996] STC 372
PE62500 - Transfers of a going concern (TOGC)
University Court of the University of Glasgow - Tribunal decision 17744
PE40000 - Requests for changes to special methods
To be fair and reasonable a method must be so overall and cherry picking certain sectors for a change is unacceptable.
Verbond van Nederlandse Ondernemingen - ECJ decision C 51/76
PE67000 - The Capital Goods Scheme (CGS)
What are the characteristics of capital goods?
Wellington Private Hospital Ltd - Tribunal decision 10627B
PE44500 - De facto approval
De facto approval of PE special methods.
Although not claiming to be exhaustive this section aims to provide definitions of many of the terms commonly used in PE. In the text other terms defined in this glossary appear in italics.