Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
26 Cards in this Set
- Front
- Back
|
1) GREGG |
EU DIMENSION. FISCAL NEUTRALITY. PRECLUDES TREATING SIMILAR SUPPLIES DIFFERENTLY FOR VAT PURPOSES. (RETIREMENT HOMES). |
|
|
2) APPLE & PEAR DC |
FOR A CONSIDERATION. MUST BE AN IMMEDIATE AND DIRECT LINK BETWEEN THE SUPPLY AND CONSIDERATION. COMPULSORY LEVY WAS NOT CONSIDERATION. |
|
|
3) ROSGILL |
FOR A CONSIDERATION. CONSIDERATION CAN BE IN KIND. THREE ELEMENTS: £20 PAID + SURRENDERING RIGHT TO CASH COMMISSION + HOSTING PARTY. |
|
|
4) PLANTIFLOR |
3RD PARTY SUPPLIES. HL OVERTURNED CA. £1.63 WAS PAID BY CUSTOMER TO P FOR THE SUPPLY OF THE BENEFIT OF P'S ARRANGEMENT WITH PF. P SUPPLIED C WITH DELIVERY. (NOTE: SAME THING HAPPENED IN NELL GWYN). |
|
|
5) CARD PROTECTION PLAN |
MULTIPLE SUPPLIES. ECJ FOUNDED THE PRINCIPAL/ANCILLARY TEST AND THE ARTIFICIAL-TO-SPLIT TEST. HL HELD YOU HAVE TO CONSIDER THE MATTER FROM AN ECONOMIC POV. WHAT DOES THE CUSTOMER THINK THEY ARE GETTING? THE ESSENTIAL ELEMENT HERE WAS INSURANCE. (NOTE: SAME THING HAPPENED IN DR. BEYNON). |
|
|
6) COLLEGE OF ESTATE MANAGEMENT |
MULTIPLE SUPPLIES. DISTANT LEARNING COURSE. 94% PRINTED MATERIALS. ARGUED THEY WERE MAKING 0-RATED SUPPLIES (BOOKS). FROM AN ECONOMIC POINT OF VIEW, THIS WAS A SINGLE SUPPLY OF EDUCATION. |
|
|
7) HIGHLAND COUNCIL |
MULTIPLE SUPPLIES. PURCHASE OF A DISCOUNT CARD FOR VARIOUS SPORTING FACILITIES WAS A SINGLE SUPPLY AT THE TIME OF CONTRACT TO USE VARIOUS SPORTING FACILITIES. |
|
|
8) TALACRE |
MULTIPLE SUPPLIES. CARAVANS ARE 0-RATED BUT THE STATUTE EXPRESSLY EXCLUDES THE FIXTURE AND FITTINGS. THIS WAS NOT A SINGLE SUPPLY. YOU CANNOT OVERRIDE THE STATUTE. |
|
|
9) KUWAIT |
SEPERATE/LINKED SUPPLIES. FREE GIFTS ARE TREATED AS BEING SUPPLIED AT MARKET VALUE. |
|
|
10) TELEMED |
SEPERATE/LINKED SUPPLIES. WERE OBLIGED TO SEND VIDEOS AND THE SUPPLY OF ADVERTISEMENTS WAS DEPENDENT ON THIS OBLIGATION. SINGLE SUPPLY. |
|
|
11) BROCKENHURST COLLEGE |
EXEMPT SUPPLIES. WAS THE CATERING CLOSELY RELATED TO EDUCATION? YES. IT WAS SUPPLIED AS PART OF THE COURSE. EXEMPT. COULD NOT TRAIN WITHOUT THE COURSE. EDUCATION REQUIRES A CLASS/COURSE OF INSTRUCTION. |
|
|
12) TALACRE |
0-RATED SUPPLIES. MUST BE SUPPLIED TO THE FINAL CONSUMER ONLY. |
|
|
13) PROCTOR & GAMBLE |
0-RATED SUPPLIES. FOOD. PRINGLES WERE CRISPS. NOT 0-RATED. 42% POTATO. SUFFICIENT TO FIND THAT THEY WERE MADE FROM POTATO AND SIMILAR TO CRISPS, EVEN THOUGH CRISPS HAVE 80% POTATO IN THEM. |
|
|
14) JOHN PIMBLETT & SONS |
0-RATED SUPPLIES. FOOD. CA HELD THAT TEST IN RELATION TO PROVIDING HOT FOOD WAS SUBJECTIVE. ARGUED THAT THEY ONLY INTENDED TO PROVIDE FRESH FOOD, NOT HOT FOOD. |
|
|
15) FREEMANS |
VALUE OF SUPPLY. 10% CREDITED TO SEPARATE ACCOUNT. CASH OR REDUCE EXISTING BALANCE. COULD NOT BE USED AT POINT OF SALE. ARTICLE 90. POST SUPPLY DISCOUNT ON ORIGINAL ORDER. |
|
|
16) LITTLEWOODS |
VALUE OF SUPPLY. IF OPTED FOR 10% CASH, THIS WAS A POST-SUPPLY DISCOUNT ON PRIMARY GOODS, WHICH WAS AN ARTICLE 90 DISCOUNT. IF OPTED FOR 12.5% DISCOUNT, THIS WAS A DISCOUNT AT THE POINT OF SUPPLY ON THE SECONDARY GOODS, WHICH WAS AN ARTICLE 79 DISCOUNT. |
|
|
17) EUPHONY |
VALUE OF SUPPLY. RECEIVING MONEY FOR INTRODUCING A NEW CUSTOMER WAS SIMPLY A PAYMENT/REWARD. NO DISCOUNT. |
|
|
18) BOOTS |
VALUE OF SUPPLY. IN HOUSE (R > C). NO 3RD PARTY. SIMPLY AN UNDERTAKING TO GIVE A DISCOUNT ON SECOND PURCHASE. ARTICLE 79. |
|
|
19) YORKSHIRE COOP |
VALUE OF SUPPLY. (M > R > C). SUPPLY BY RETAILER IS FULL VALUE AS RETAILER WILL BE REIMBURSED BY THE MANUFACTURER. ARTICLE 90. |
|
|
20) EUROPEAN COMMISSION v GERMANY |
VALUE OF SUPPLY. (M > W > R > C). FISCAL NEUTRALITY. M SHOULD NOT HAVE TO ACCOUNT FOR VAT THAT THEY WILL NEVER RECEIVE (BECAUSE OF WHOLESALER). (NOTE ELIDA GIBBS: NOT A PRINCIPLE - LIMITED CIRCUMSTANCES). |
|
|
21) ARGOS |
VALUE OF SUPPLY. WHAT WAS THE VALUE OF SUPPLY? ONLY HAD TO ACCOUNT FOR THE AMOUNT OF VAT THAT THEY WOULD RECEIVE I.E. 95% NOT 100%. |
|
|
22) PRIMBACK |
VALUE OF SUPPLY. P WAS GETTING £420 FOR FURNITURE AND £80 FOR THE FINANCIAL SERVICES I.E. P HAD TO BEAR THE INTEREST. HAD TO ACCOUNT FOR FULL VALUE. (NOTE: SAME THING HAPPENED IN KINGFISHER). |
|
|
23) MIDLAND BANK |
INPUT TAX. THERE MUST BE AN IMMEDIATE AND DIRECT LINK BETWEN INPUTS AND OUTPUTS I.E. DOES THE INPUT FORM PART OF THE ECONOMIC ACTIVITY? |
|
|
24) BLP GROUP |
INPUT TAX. IS THE INPUT A COST-COMPONENT OR IS IT MERELY A CONSEQUENCE? LEGAL ADVICE WAS JUST A CONSEQUENCE. |
|
|
25) MAYFLOWER |
INPUT TAX. IF ONLY PART OF THE SUPPLY IS TAXABLE, YOU CAN ATTRIBUTE A PERCENTAGE OF THE INPUT TO THE TAXABLE SUPPLY. |
|
|
26) ABBEY NATIONAL |
INPUT TAX. A TAXYPAYER WHO MAKES BOTH EXEMPT AND TAXABLE SUPPLIES MAY MAKE DEDUCT FROM INPUTS FOR OVERHEADS. |
