International Institute for Strategic Studies
| Jurisdiction | UK Non-devolved |
| Judgment Date | 11 November 1991 |
| Date | 11 November 1991 |
| Court | Value Added Tax Tribunal |
VAT Tribunal
The following cases were referred to in the decision:
Barratt Construction Ltd VAT(1989) VATTR 204; (1989) 4 BVC 1418
Don Pasquale (a firm) v C & E Commrs VAT(1990) 5 BVC 76
Grange (SJ) Ltd v C & E Commrs VAT(1978) 1 BVC 210
Jeudwine (1977) VATTR 115
Le Rififi Ltd (LON/89/1438) No. 7033
Sneller VAT(LON/87/124) No. 2556; (1987) 3 BVC 662
Tour operators margin scheme - Whether scheme applied to appellant - Whether appellant a "tour operator" within the meaning of that term in the scheme - If the scheme did not apply whether the appellant had correctly accounted for output tax on payments received from overseas delegates to the conference - SI 1987/1806Value Added Tax (Tour Operators) Order 1987 (SI 1987/1806) - Value Added Tax Act 1983 schedule 7 subsec-or-para 4Value Added Tax Act 1983, Sch. 7, para. 4(9).
The issue was whether the appellant was a tour operator, within the meaning of that term in the Value Added Tax (Tour Operators) Order 1987 (SI 1987/1806), so that it would be unable to deduct input tax on payments made by it in respect of the annual conference held in September 1988, and, if not, whether it had correctly accounted for output tax.
The appellant organised its thirtieth annual conference in Brighton between 8 and 11 September 1988. It accounted for output tax only on the registration fees of those attending the conference who were resident in the UK. Following a number of visits to the appellant in 1989 the commissioners raised an assessment for £18,442.68 ("the first assessment") on the basis that the tour operators margin scheme ("TOMS") applied. The appellant requested a review and the first assessment was confirmed on 10 July 1989. An appeal was lodged on 31 July 1989. By a letter dated 15 December 1989 the first assessment was withdrawn pending a further review of the case. On 25 April 1990 the commissioners issued a new assessment in the sum of £23,279.77 ("the second assessment"). An appeal was made against this assessment. By letter dated 18 September 1990 the commissioners reduced the second assessment to £20,292. The second assessment was expressed to be made for the period 1 May 1984 to 30 April 1989 on the basis that output tax was due on all conference income and the appellant had only accounted for output tax on payments by the UK members.
The appellant contended that the commissioners had had full investigation of the accounts of the appellant when making the first assessment and...
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