A Soldier v Revenue & Customs [2012] UKFTT 388 (TC) (11 June 2012)

A Soldier v Revenue & Customs [2012] UKFTT 388 (TC) (11 June 2012)

At the time of supply, the appellant had the necessary intention to remove the vehicle to Germany for permanent use, as supported by objective evidence. The subsequent change in posting did not affect the original intention. HMRC failed to identify proper authority to demand VAT from the appellant personally. The supply was correctly zero-rated.

Citation
[2012] UKFTT 388 (TC)
Parties
Appellant: A Soldier; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 June 2012
Procedural Posture
VAT Appeal (first Tier Tribunal Tax) / Final Judgment After Hearing
Outcome
Appeal allowed
Legal Topics
VAT Zero Rating, Intra EU Supply of New Means of Transport, Intention to Remove Goods, Military Personnel Tax Relief, Status of Forces Agreement
Tax Law European Union Law VAT Zero Rating Intra EU Supply of New Means of Transport Intention to Remove Goods Military Personnel Tax Relief Status of Forces Agreement

Case Brief

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Parties

A Soldier

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Appeal (first Tier Tribunal Tax) / Final Judgment After Hearing

Legal Issues

  1. 1 Whether the appellant had the requisite intention to remove the vehicle from the UK to Germany at the time of supply to qualify for UK VAT zero rating
  2. 2 Whether HMRC had legal authority to demand VAT from the appellant personally
  3. 3 Whether subsequent events affected the original intention and VAT treatment

Ratio Decidendi

At the time of supply, the appellant had the necessary intention to remove the vehicle to Germany for permanent use, as supported by objective evidence. The subsequent change in posting did not affect the original intention. HMRC failed to identify proper authority to demand VAT from the appellant personally. The supply was correctly zero-rated.

Court Disposition

Appeal allowed

Orders

  • HMRC's demand for VAT against the appellant is set aside.