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ITU 01/2016
1.
© 2015 Grant
Thornton UK LLP. All rights reserved. ITU Summary Welcome to the 1st edition of our Indirect Tax Update for 2016. Happy new year to all. The Court of Justice judgment in Air France / KLM is our lead this week. The case considers whether fares retained by the airline when a passenger does not board a flight are subject to VAT or are outside the scope of VAT being compensatory in nature. In Cleckheaton Holdings Ltd, the First-tier Tribunal has issued its decision in respect of whether the sale of demonstrator cars by motor dealers are supplies of 'capital' goods. The outcome affects partial exemption calculations. Finally, the Upper Tribunal has issued its decision in the Carlton Clubs case relating to whether Bingo Duty is due on the fees charged to customers for the hire of a hand-held electronic device which allows the customer to play bingo. 13 January 2016 Air France / KLM – Court of Justice The Court of Justice dealt a blow to Air France / KLM just before Christmas when it issued a judgment in relation to the VAT liability of passenger 'no shows' (where a passenger fails to board a flight despite having purchased a ticket). Domestic flights within France are liable to VAT. Following earlier case law of the Court of Justice relating to 'no-shows' at hotels, Air France argued that, in a passenger situation, where the passenger has paid but fails to board the flight, retention of the ticket price was not consideration for a supply of passenger transport but was compensatory in nature and, thus, was outside the scope of VAT. Not surprisingly, the French tax authority argued that the fare retained by the airline was not compensation for any damage but was consideration and VAT was due. The French courts decided to refer the issue to the Court of Justice. In its judgment, the Court of Justice held that a supply of services is effected ‘for consideration’ only if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance. In other words, the remuneration received by the provider of the service constitutes the actual consideration for the service supplied to the recipient. The consideration for the price paid when the ticket was purchased consists of the passenger’s right to benefit from the performance of obligations arising from the transport contract, regardless of whether the passenger exercises that right, since the airline company fulfils the service by enabling the passenger to benefit from those services. As a consequence, the airline cannot claim that the price paid by the ‘no-show’ passenger constitutes a contractual indemnity which is not subject to VAT. The Court concluded that the VAT Directive must be interpreted as meaning that the issue by an airline company of tickets is subject to VAT where the tickets issued have not been used by passengers and the passengers are unable to obtain a refund for those tickets. Comment – The court in this case distinguished its earlier judgment in the hotel deposits case. Essentially, this was on the basis that the full consideration was paid by the passenger at the time of booking, was non-refundable and the airline had the opportunity to re-sell the seat to a different passenger. There was no contractual indemnity and VAT was due. Passenger transport in the UK is generally zero-rated so this judgment will have little impact on UK airlines. Issue01/2016 VAT due on passenger 'no-shows'! Indirect Tax Update
2.
© 2016 Grant
Thornton UK LLP. All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this publication. grant-thornton.co.uk GRT100456 First-tier Tax Tribunal Cleckheaton Holdings Ltd The First-tier Tribunal has issued its decision in this case which concerned, as a preliminary issue, whether demonstrator vehicles acquired by motor dealers from manufacturers should be regarded for VAT purposes as 'capital' goods for VAT purposes. The issue is important in the context of historic VAT claims by motor dealers for VAT overpaid on the sale of demonstrators. Cleckheaton Holdings Ltd is a lead case behind which many motor dealers are stayed. In simple terms, the reason that the issue is important is because the sale of demonstrator cars is exempt from VAT. However, for partial exemption purposes, VAT law states that the sale of capital goods is to be left out of account. As a consequence, if the Tribunal finds that the demonstrator cars are 'capital' goods, the value of their sale can be excluded from the partial exemption formula and, as a result, more VAT on overheads can be reclaimed. By contrast, if the Tribunal rules that demonstrator cars are not 'capital' goods, the value must be included in the partial exemption formula and the amount of input VAT claimable as a result will fall and this is likely to lead to a negative impact on the overall value of the historic claim. The Tribunal concluded that demonstrator cars are not 'capital' goods. The purchase and sale of a demonstrator is just as much a part of the trading activity of the Appellant as the purchase and sale of new and used cars and, thus, it would be distortive to exclude such turnover from the partial exemption calculation. The second ground of appeal – whether HMRC's methodology is fair and reasonable – will be heard at a later hearing. Comment This is a blow to motor dealers as the value of their historic VAT claims may be reduced to take account of any additional input tax disallowance. Given that this is a lead case, behind which a large number of claims are stayed, it is possible that the matter will be appealed further. It is possible that the issue may even need to be referred to the Court of Justice for a definitive ruling on what constitutes capital goods in the context of demonstrator cars.Upper Tribunal Comment Entitlement to participate in a game of bingo is obtained by the purchase of a ticket for that game, and it matters not whether the ticket is purchased in the form of paper or in the form of data loaded on to an EHD. This is a sensible and pragmatic judgment. As a result of this decision, operators of bingo clubs will be entitled to a refund of any overpaid Bingo Duty and should submit claims if not already done so. Eyes down – look in! – Bingo Duty not due on EHD's The Commissioners for Revenue & Customs considered in this case that Bingo Duty was due on income received by the taxpayer (Carlton Clubs Ltd) for the supply of EHD's – a device used by bingo players which allows them to participate in the game of bingo electronically rather than through the medium of a paper ticket. The question to be determined in the case was whether the charge for the hire of an EHD is a payment 'in respect of entitlement to participate in bingo' bringing it within the scope of Bingo Duty. Carlton Clubs argued that the separate participation fee was the consideration for the entitlement to participate. This fee was payable by all players irrespective of the means of playing (ie paper ticket or EHD). The charge for the hire of the EHD was consideration for the hire of the device and not a participation fee. The Upper Tribunal agreed with Carlton Clubs. The Judge considered that the charge falls clearly outside the scope of Bingo Duty. The fact that use of the EHD is essential in order for a customer to play electronically does not lead to the conclusion that the charge for hire is a payment for entitlement or opportunity to play. Hire of the EHD of itself confers no such entitlement or opportunity, any more than does admission to the premises or the purchase of a dabber or pen. Contact Stuart Brodie Scotland stuart.brodie@uk.gt.com (0)14 1223 0683 Karen Robb London & South East karen.robb@uk.gt.com (0)20 772 82556
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