Stewart & Anor (t/a GT Shooting) v Customs & Excise [2001] EWCA Civ 1988 (12 December 2001)

Stewart & Anor (t/a GT Shooting) v Customs & Excise [2001] EWCA Civ 1988 (12 December 2001)

The surrender of firearms under the statutory compensation scheme constituted a supply of goods for VAT purposes because it involved the transfer of title to the government for consideration, regardless of the government's motive or the ultimate destruction of the goods. The compensation paid was consideration for the supply, and the transaction fell within the statutory and directive definitions of a taxable supply.

Citation
[2001] EWCA Civ 1988
Parties
Appellants: G Stewart & T Hammond t/a GT Shooting; Respondents: The Commissioners of Customs & Excise
Jurisdiction
England and Wales
Judgment Date
12 December 2001
Procedural Posture
Civil Appeal / Appeal From VAT and Duties Tribunal to Court of Appeal
Outcome
Appeal dismissed with costs.
Legal Topics
Value Added Tax, Supply of Goods, Statutory Compensation, Firearms Legislation
Tax Law Administrative Law Value Added Tax Supply of Goods Statutory Compensation Firearms Legislation

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 10 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

G Stewart & T Hammond t/a GT Shooting

Appellants

The Commissioners of Customs & Excise

Respondents

Procedural Posture

Civil Appeal / Appeal From VAT and Duties Tribunal to Court of Appeal

Legal Issues

  1. 1 Whether the surrender of firearms under the statutory compensation scheme constitutes a taxable supply of goods for VAT purposes under the Value Added Tax Act 1994 and EC Council Directive 77/388/EEC
  2. 2 Whether the compensation paid constitutes consideration for the supply

Ratio Decidendi

The surrender of firearms under the statutory compensation scheme constituted a supply of goods for VAT purposes because it involved the transfer of title to the government for consideration, regardless of the government's motive or the ultimate destruction of the goods. The compensation paid was consideration for the supply, and the transaction fell within the statutory and directive definitions of a taxable supply.

Court Disposition

Appeal dismissed with costs.

Orders

  • Appeal dismissed
  • Appellants to pay costs