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Tribunals’ inconsistent approach to VAT legislation
KEY POINTS
- In a recent hearing it was suggested that direct tax cases could offer no assistance to the interpretation of VAT law
- An earlier VAT case did draw on direct tax case principles as guidance.
- The interpretation of words and phrases and whether these can be read across jurisdictions.
- Should European principles be taken into account to make English law compliant?
- Are there now separate bodies of law?
I read two VAT cases one after the other recently. The first was a First-tier Tribunal decision: A Partnership v HMRC (TC04358).
This concerned the interpretation of VATA 1994 s 26 (“Input tax allowable under s 25”).
In that case Judge Mosedale stated:
“I note in passing that the appellant referred me to two direct tax cases (Southern...
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