Castle Farm Partnership -v- Revenue & Customs; FTTTx 12-Aug-2014

FTTTx INCOME TAX – late submission of partnership tax return -Whether reasonable excuse for late submission of return – No.

Court: FTTTx
Date: 12-Aug-2014
Links: Bailii,
References: [2014] UKFTT 799 (TC),

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Filed under Income Tax

Awdry -v- Revenue & Customs; FTTTx 11-Aug-2014

FTTTx Penalty of £1200 for late online filing of Employer’s Annual Return – Appellant assumed penalties related to PAYE payments which in fact were paid up to date and that penalties had been issued in error – whether reasonable excuse – yes for part of period – appeal part allowed

Court: FTTTx
Date: 11-Aug-2014
Links: Bailii,
References: [2014] UKFTT 791 (TC),

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Filed under Taxes Management

Attard -v- Revenue & Customs; FTTTx 18-Aug-2014

FTTTx Income tax – penalty for late payment – Appellant assumed time to pay arrangement for earlier debt would continue – whether reasonable excuse – no – appeal dismissed

Court: FTTTx
Date: 18-Aug-2014
Links: Bailii,
References: [2014] UKFTT 811 (TC),

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Filed under Income Tax

Acorn Accountancy & Taxation Services Ltd -v- Revenue & Customs; FTTTx 13-Aug-2014

FTTTx Penalty for late online filing of Employer’s Annual Return – Appellant asserted that return filed – HMRC’s records showed that correlation ID matched a return by an associated company – no correlation ID had been issued to Appellant – whether return filed – no – whether reasonable excuse for default – no – appeal dismissed

Court: FTTTx
Date: 13-Aug-2014
Links: Bailii,
References: [2014] UKFTT 795 (TC),

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Filed under Taxes Management

Office of Government Commerce (Decision Notice); ICO 13-Jun-2007

ICO The complainant requested the RAG status of any government projects currently under Gateway Review and the name of the projects. The RAG status refers to a projects status i.e. Red, Amber or Green. The OGC confirmed it held two stage zero and one stage one Gateway Review in relation to the Government ID Card Project but refused to disclose the RAG status of the project as the information requested was subject to section 33 -

Court: ICO
Date: 13-Jun-2007
Links: Bailii,
References: [2007] UKICO FS50111129,

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Filed under Information

Oakmeeds Community College (Decision Notice); ICO 12-Nov-2013

The complainant has requested information concerning Oakmeeds Community College’s (the College) decision to change its school uniform. The Commissioner’s decision is that the College has provided the complainant with all the information it holds relevant to the scope of the request. The Commissioner requires no steps to be taken.
Section of Act/EIR & Finding: FOI 1 – Complaint Not upheld

Court: ICO
Date: 12-Nov-2013
Links: Bailii,
References: [2013] UKICO FS50497883,

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Filed under Information

Roberts -v- Massey; 1789

Date: 01-Jan-1789
Links: Commonlii,
References: [1789] EngR 1846, (1789-1817) 2 Ves Jun Supp 353, (1789) 34 ER 1129 (C)

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Filed under Land

Euro Rose Knitwear Ltd -v- Revenue & Customs; VDT 13-Jun-2007

Appeal against surcharge assessment – reasonable excuse appeal.

Court: VDT
Date: 13-Jun-2007
Links: Bailii,
References: [2007] UKVAT V20197,

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Filed under VAT

Oyarce -v- Cheshire County Council; EAT 13-Jun-2007

EAT Victimisation
Burden of proof
Appeal – Perversity challenge on finding important for remedy.
Cross-Appeal – Did ET misdirect itself on burden of proof on victimisation claim.
As a matter of construction, the provisions of section 54A RRA did not apply to a claim of victimisation under section 2.

Court: EAT
Date: 13-Jun-2007
Judges: The Honourable Mr Justice Wilkie
Statutes: Race Relations Act 1976 2 5A
Links: EATn, Bailii,
References: UKEAT/0557/06/DA, [2007] UKEAT 0557_06_1306, [2007] ICR 1693
Cited By:

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Filed under Discrimination, Employment

Tidebrook Maritime Corporation -v- Vitol Sa of Geneva Mt Front Commander; ComC 21-Oct-2005

The court considered a short point about the commencement of laytime when a vessel arrives before the first layday, arising under the standard form of Asbatankvoy voyage charter, with certain common additional clauses.

Court: ComC
Date: 21-Oct-2005
Links: Bailii,
References: [2005] EWHC 2582 (Comm),

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Filed under Transport

Vickerstaff -v- Edbro Plc; EAT 22-May-1996

The claimant having failed in his claim for unfair dismissal, wanted to claim against the tribunal and appeal tribunal alleging a conspiracy against him. The hearing had been heard in private to which he had objected. He wanted to go straight to the court of appeal.
Held: The capacity of the EAT was statutory only, and there was no mechanism of the kind requested by the claimant. The appellant must have appreciated that his appeal was bound to fail. It was therefore frivolous or vexatious, and costs were awarded againt him.

Court: EAT
Date: 22-May-1996
Judges: Butterfield J
Statutes: The Industrial Tribunals (Constitution and Rules of Procedure) Regulations 1993
Links: Bailii,
References: [1996] UKEAT 1087_95_2205,
Cases Cited:
Cited By:

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Filed under Employment

Ropaigealach -v- Barclays Bank plc (1); CA 11-Dec-1997

Application for leave to appeal on issue of whether ‘by necessary implication, the effect of section 36 of the Administration of Justice Act is that a mortgagee must first obtain the leave of the court before proceeding to enforce its right to possession or its power of sale under the mortgage deed in relation to a dwelling house.’
Held: Leave was granted.

Court: CA
Date: 11-Dec-1997
Statutes: Administration of Justice Act 1973 36
Links: Bailii,
References: [1997] EWCA Civ 2969,
Cited By:

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Filed under Land

Smith New Court Securities Ltd -v- Scrimgeour Vickers (Asset Man) Ltd; CA 8-Mar-1994

Where shares had been purchased at an artificially inflated price, after a fraudulent misrepresentation, the loss was calculated on the value they would have had on the market with full knowledge of the company’s affairs, absent that misrepresentation.

Court: CA
Date: 08-Mar-1994
Links: Gazette, Times, Gazette,
References:
Cited By:

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Filed under Company, Damages, Financial Services

A Local Authority -v- SY; CoP 12-Nov-2013

Application by a local authority (‘the authority’) in the Court of Protection in respect of the capacity of the Respondent to litigate and to make decisions in relation to her life.

Court: CoP
Date: 12-Nov-2013
Judges: Keehan J
Statutes: Mental Capacity Act 2005 Sch A1
Links: Bailii,
References: [2013] EWCOP 3485,

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Filed under Health

Smyth -v- Davey and Another (T/A James Davey Plumbing and Heating); NIIT 21-May-2008

Court: NIIT
Date: 21-May-2008
Links: Bailii,
References: [2008] NIIT 1661_07IT,

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Filed under Employment, Northern Ireland

RJP Electrical Ltd -v- Revenue & Customs; FTTTx 19-Aug-2014

FTTTx VAT default surcharge – Appellant’s book-keeper was only individual in the company who was able to complete return and arrange payment of vat – book-keeper ill when vat due for payment – whether reasonable excuse – no – whether penalty disproportionate – no – Appeal dismissed

Court: FTTTx
Date: 19-Aug-2014
Links: Bailii,
References: [2014] UKFTT 877 (TC),

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Filed under VAT

Oddy (T/A CMO Bird Proofing Specialists) -v- Revenue & Customs; FTTTx 9-Jul-2014

FTTTx INCOME TAX – Construction Industry Scheme – monthly returns – penalties – whether returns submitted on time – whether HMRC records conclusive – no – s 7 Interpretation Act 1978 – evidence as to arrangements for posting – on balance of evidence, held returns posted in sufficient time to be received by due dates – appeal allowed

Court: FTTTx
Date: 09-Jul-2014
Links: Bailii,
References: [2014] UKFTT 3796 TC,

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Filed under Income Tax

Monitor (Decision Notice); ICO 13-Jun-2007

ICO The complainant requested copies of correspondence exchanged between Monitor and two other public authorities, namely Rotherham General Hospitals NHS Trust and the South Yorkshire Strategic Health Authority for the twelve months prior to February 2005. The complainant also asked for minutes of any meetings involving Monitor and the two other public authorities. During this period Monitor was considering Rotherham General Hospitals NHS Trust’s application to become a foundation hospital trust. The public authority provided the complainant with several documents but redacted parts of a number of these documents on the basis of section 40 and 41. Having reviewed the redacted information the Commissioner is satisfied that section 41 has been applied correctly in regard to the majority of the withheld information. However, the Commissioner also decided that a small portion of the redacted information was not exempt by either section 40 or 41, but this information has now been communicated to the complainant.
Section of Act/EIR & Finding: FOI 40 – Complaint Partly Upheld, FOI 41 – Complaint Partly Upheld

Court: ICO
Date: 13-Jun-2007
Links: Bailii,
References: [2007] UKICO FS50146950,

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Filed under Information

TFF 20 Devonshire Place – Brighton and Hove : Midland : Birmingham; LVT 12-Nov-2013

LVT Service Charges

Court: LVT
Date: 12-Nov-2013
Links: Bailii,
References: [2013] EWLVT CHI_LV_SVC_00ML_0

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Filed under Landlord and Tenant

OA167532012 (Unreported0; AIT 12-Nov-2013

Court: AIT
Date: 12-Nov-2013
Links: Bailii,
References: [2013] UKAITUR OA167532012),

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Filed under Immigration