Title of Case

Points at Issue

Date of decision (and earlier dates if the case has had more than one hearing)

Current Status

HMRC V Board of Governors of the Robert Gordon University (EDN/02/0179)

Whether the University is making taxable supplies of staff and other services to its subsidiary, or a single exempt supply of education

24/03/04 Tribunal - HMRC loss 19/05/04 Court of Session -case remitted back to Tribunal 01/11/05 Second Tribunal hearing - HMRC loss

HMRC have appealed to the Court of Session Appeal to be heard 14–15/12/06

Hutchison 3G UK Ltd, mm02 plc, Orange 3G UK Ltd, T-Mobile (UK) Ltd & Vodafone Group Services Ltd V HMRC (LON/03/0859)

Whether the issuing of third generation (3G) mobile phone licences by the DTI was done in the course of business and subject to VAT

13/02/04 Tribunal hearing - case referred to ECJ (C-369/04) 07/02/06 ECJ hearing

07/09/06 AG's Opinion published. The AG agreed with the general thrust of the UK's argument that the auction by the Government of Wireless Telegraphy Licences for 3 mobile telephony was not subject to VAT

HMRC V Empowerment Enterprises Ltd (EDN/04/0022)

Whether exemption for private tuition extends to limited companies and employees

24/02/05 Tribunal - HMRC loss

11/10/06 Court of Session -HMRC win The Court found that the Tribunal had erred in holding that the exemption extended to the provision of tuition by teachers employed by sole proprietors, partnerships or a limited company

Scottish Exhibition Centre Ltd V HMRC (EDN/04/0017)

Whether the additional charge made for booking tickets is an exempt card handling service

23/03/05 Tribunal - HMRC win

14/07/06 Court of Session -HMRC loss HMRC not seeking to appeal judgment to the House of Lords - end of litigation

JP Morgan Claverhouse Investment Trust plc/Association of Investment Trust Companies V HMRC (LON/04/0046)

The liability of management of investment trust companies (ITCs). Whether ITCs are capable of being special investment funds’ and, if so, whether their management can be excluded from exemption

09 -13/05/05 Tribunal hearing -case referred to ECJ (C-363/05)

13/12/06 Case to be heard before the ECJ

Teleos plc (and 13 others) V HMRC (CO/2080/2003)

Whether HMRC's decision to disallow zero-rating on supply of goods purportedly removed to customers in other Member States is lawful or reasonable

06/05/04 High Court (Judicial Review) - case referred to ECJ for a ruling (C-409/04)

15/06/06 ECJ hearing -judgment awaited

HMRC V Canterbury Hockey Club & Canterbury Ladies Hockey Club (LON/04/0823)

The liability of affiliation fees; whether services supplied to an unincorporated associations can be supplies to persons” taking part in sport

30/06/05 Tribunal - HMRC loss 21/03/06 High Court interim decision - HMRC partial win

High Court to refer to the ECJ

Bournemouth Symphony Orchestra (BSO) V HMRC (LON/03/0479)

Whether BSO's receipts for admission are standard-rated

15/10/04 Tribunal - HMRC win 21/07/05 High Court -HMRC win 09/10/06 Court of Appeal -HMRC win

08/11/06 BSO has petitioned the House of Lords for leave to appeal

Michael Fleming t/a Bodycraft V HMRC (LON/01/0960)

Whether the right to claim input tax was denied or made too difficult by the way the three year cap was introduced in Regulations in 1997 without a transitional period

23/04/04 Tribunal - HMRC win 01/03/05 High Court - HMRC win 15/02/06 Court of Appeal -HMRC loss

24/08/06 Business Brief 13/06 issued implementing the judgment HMRC have been given leave to appeal to the House of Lords

HMRC V Longborough Festival Opera (LON/04/0115)

Whether the cultural body qualifies for the exemption for cultural services as it is not precluded from distributing profits

26/05/05 Tribunal - HMRC win 27/01/06 High Court - HMRC loss

09/10/06 Court of Appeal confirmed that HMRC's application for leave to appeal was rejected as none of LFO's trustees currently have a financial interest in the organisation

Isle of Wight Council and others V HMRC (LON/00/0653)

The VAT treatment of the provision of off-street car parking by local authorities

06/04/04 Tribunal - HMRC loss 12/11/04 High Court - HMRC win Case referred back to Tribunal to consider issue of distortion of competition 25/01/06 Tribunal - HMRC loss

27 - 30/11/06 High Court hearing

British Telecom plc V HMRC (CO/1355/2004)

Whether or not there is a right under EC law for BT to receive interest on VAT it overpaid to HMRC through its own error. If so, is this payable at a simple or compound rate

23/05/05 High Court (Judicial Review) - HMRC win

06 - 07/02/06 Court of Appeal hearing The CoA has referred questions to the ECJ

Condé Nast Publications Ltd V HMRC (LON/03/1149)

What the proper remedy is for the absence of a transitional period when the three year cap was introduced for input tax claims on 1 May 1997

07/12/04 Tribunal - HMRC win 10/06/05 High Court - HMRC win 13/07/06 Court of Appeal - HMRC loss

HMRC have petitioned the House of Lords to appeal the CoA judgment 24/08/06 CoA decision addressed in BB 13/06

EMI Group Plc V HMRC (LON/03/0128)

The VAT treatment of free sample CDs distributed to artists’ entourages and for promotional purposes. And, does the absence of a transitional period when the three year cap was introduced leave HMRC without a time limit for VAT claims and/or has the lack of a transitional period been properly remedied

09/01/06 Tribunal has decided to refer questions to ECJ

14-15/12/06 Tribunal hearing to agree questions for referral

Scottish Equitable Plc V HMRC (EDN/02/0161)

Whether the absence of a transitional period when the three year cap was introduced leaves HMRC without a time limit for VAT claims

10/01/06 Tribunal - HMRC loss

HMRC have appealed to the Court of Session

HMRC V The Principal and Fellows of Newnham College, Cambridge (LON/03/0913)

Whether Newnham College is “in occupation” of the college library. If so, the College's option to tax” the library is disapplied, and the VAT incurred on its construction will be irrecoverable as exempt input tax

14/02/05 Tribunal - HMRC win 24/03/06 Court of Appeal (leapfrogged High Court) -HMRC loss

21/04/06 HMRC petitioned the House of Lords for leave to appeal - leave granted

HMRC V PJR Shaw (Man/05/0334)

Whether VAT is recoverable on the purchase of a car

25/05/2006 Tribunal -HMRC loss

15/11/06 High Court hearing Decision handed down on the day - HMRC win

HMRC V To Tel Ltd (MAN/04/0275)

The extent of the discretion of the VAT & Duties Tribunal to award interest under section 84 (8) of the VATA 94

19/05/2006 Tribunal - HMRC loss

27/11/06 High Court hearing (on 2 days w/c 27/11)