[F1865 1 The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.F1865]
Definitions used in Schedule 11, paragraph 1 2
- the Commissioners
“the Commissioners” means the Commissioners of Customs and Excise;
Defined in s.96(1) · see it in the full Act- VAT
“VAT” means value added tax charged in accordance with this Act;
Defined in s.96(1) · see it in the full Act
Cases considering Schedule 11, paragraph 1 7
DCM (Optical Holdings) Ltd v Commissioners for His Majesty’s Revenue and Customs (Scotland)
HMRC’s responsibility for the collection and management of VAT implies a power and duty to verify repayment claims and refuse sums which are not due (see paras [28]; [33]; [44]).
Total Network SL (a company incorporated in Spain) (Original Respondents and Cross-appellants) v Her Majesty's Revenue and Customs (suing as Commissioners of Customs and Excise) (Original Appellants and Cross-respondents)
The provision placed VAT under the Commissioners' care and management. The majority considered that responsibility broad enough to support ordinary recovery action where the statute did not supply an inconsistent remedy against the defendant (see paras [14]; [29]; [131]).
Teleos Plc & Ors, R (on the application of) v Customs and Excise
The Commissioners’ care and management powers include a discretion to make interim payments in appropriate VAT cases. That discretion is subject to rationality and proportionality review. (see para [23])
- British Telecommunications Plc, R (on the application of) v Revenue and Customs
- UK Tradecorp Ltd., R (on the application of) v Customs and Excise
- Freeserve.Com Plc, R (on the application of) v Customs & Excise & Anor
- Customs & Excise v Total Network SL
What each judgment says about Schedule 11, paragraph 1 is in the case-law panel in the full Act.
Amendments and notes
1 notes from legislation.gov.uk
Amendments
- F1865Sch. 11 para. 1 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 56; S.I. 2005/1126, art. 2(2)(h)