Commissioners of Customs and Excise v Richmond Theatre Management Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 30 January 1995 |
| Date | 30 January 1995 |
| Court | Queen's Bench Division |
Queen's Bench Division
Before Mr Justice Dyson
Commissioners of Customs and Excise
and
Richmond Theatre Management Ltd
VAT - output tax - advance theatre tickets
When VAT is due on advance theatre tickets
Where a customer paid money in advance for the purchase of services and the money was held without having to pay interest or account for its use, the customer retained no proprietary interest so that no trust subsisted and, for the purposes of section 5(1) of the Value Added Tax Act 1983, the money had been received when the customer paid it and output tax was payable from that time.
Mr Justice Dyson so held in the Queen's Bench Division in upholding the appeal of the Commissioners of Customs and Excise against the decision of a London VAT tribunal on March 31, 1993 that Richmond Theatre Management Ltd did not receive a...
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7 cases
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Louis Emovbira Williams v Central Bank of Nigeria
...[1913] 2 KB 515 at 521, endorsed by CA in R v Clowes (No.2) [1994] 2 All ER 316 at 325 and applied in Customs and Excise Comrs v Richmond Theatre Management Ltd [1995] STC 257)'." There is no evidence that the Claimant's monies were ever segregated or separately identified in 1993 or at any......
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Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
...in so far as these contributions serve to fund the trustees' remuneration. As was pointed out by Dyson J in C & E Commrs v Richmond Theatre Management Ltd VAT[1995] BVC 47 at p. 54D: It is well known that the concept of a "trust" is unknown to civil law countries. Having regard to the need ......
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Leisure Pass Group Ltd v HM Revenue and Customs
...with cases decided when the predecessor provision of Schedule 10A was in force. See for example Customs & Excise Commissioners v Richmond Theatre Management Ltd [1995] STC 257. 20 In this connection I should mention one submission made by Mr Prosser and Mr Hitchmough. It was that the London......
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Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
...fund the Trustees' remuneration. As was pointed out by Dyson J. In Customs & Excise Commissioners v. Richmond Theatre Management Ltd. [1995] STC 257 at p. 264: "It is well known that the concept of a 'trust' is unknown to civil law countries. Having regard to the need to apply VAT unifo......
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