Search Results for: Commissioners for Revenue and Customs Act 2005 18

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Ingenious Media Holdings Plc and Another, Regina (on The Application of) v Revenue and Customs: CA 4 Mar 2015

The claimant sought judicial review of the disclosure, off the record by an officer of the defendant to a journalist, of confidential materials as to their investigation of his involvement in a film investment scheme. The claim had been rejected by the Administrative Court. Held: The appeal failed. Sir Robin rejected the claimants’ arguments that … Continue reading Ingenious Media Holdings Plc and Another, Regina (on The Application of) v Revenue and Customs: CA 4 Mar 2015

Ingenious Media Holdings Plc and Another, Regina (on The Application of) v HM Revenue and Customs: Admn 25 Oct 2013

Application for judicial review of a decision of the Defendants acting by one of their most senior officials to disclose information relating to the claimants in an ‘off the record’ briefing with two journalists. Held: The request for judicial review was refused. There was a proper connection between the function of the commissioners to collect … Continue reading Ingenious Media Holdings Plc and Another, Regina (on The Application of) v HM Revenue and Customs: Admn 25 Oct 2013

Ingenious Media Holdings Plc and Another, Regina (on The Application of) v Revenue and Customs: SC 19 Oct 2016

The tax payer complained that the Permanent Secretary for Tax had, in an off the record briefing disclosed tax details regarding a film investment scheme. Despite the off the record basis, details were published in a newspaper. His claims had been rejected at first instance and at the court of appeal. Held: The taxpayer’s appeal … Continue reading Ingenious Media Holdings Plc and Another, Regina (on The Application of) v Revenue and Customs: SC 19 Oct 2016

Lucky Technology Ltd v Revenue and Customs (Application for Disclosure): FTTTx 23 Feb 2021

Application for disclosure – Disclosure sought ‘potentially relevant’ to issue(s) in the case – Whether disclosure precluded by s 18 Commissioners for Revenue and Customs Act 2005 and GDPR – No – Application allowed – Directions made for progression of appeal Citations: [2021] UKFTT 55 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise … Continue reading Lucky Technology Ltd v Revenue and Customs (Application for Disclosure): FTTTx 23 Feb 2021

Oxfordshire County Council v Oxford City Council and others: HL 24 May 2006

Application had been made to register as a town or village green an area of land which was largely a boggy marsh. The local authority resisted the application wanting to use the land instead for housing. It then rejected advice it received from a non-statutory enquiry, and sought a declaration from the court as to … Continue reading Oxfordshire County Council v Oxford City Council and others: HL 24 May 2006

Black, Regina (on The Application of) v Secretary of State for Justice: SC 19 Dec 2017

The Court was asked whether the Crown is bound by the prohibition of smoking in most enclosed public places and workplaces, contained in Chapter 1 of Part 1 of the Health Act 2006. Held: However reluctantly, the claimant’s appeal was dismissed. Parliament must be assumed to have intended that the Crown be not bound by … Continue reading Black, Regina (on The Application of) v Secretary of State for Justice: SC 19 Dec 2017

Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as demonstrators, paying VAT on the full amount of the sale price. This will in … Continue reading Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

Revenue and Customs, Regina (on The Application of) v HM Coroner for The City of Liverpool: Admn 21 May 2014

The Coroner, conducting an investigation into a person’s death, issued notices under para 1(2) of Schedule 5 to the Coroners and Justice Act 2009, requiring the Revenue and Customs Commissioners to provide occupational information concerning the deceased for the purpose of investigating whether he had died as a result of an industrial disease. The Commissioner … Continue reading Revenue and Customs, Regina (on The Application of) v HM Coroner for The City of Liverpool: Admn 21 May 2014

Commissioners of Customs and Excise v Blom-Cooper: CA 4 Apr 2003

The taxpayer appealed a decision that a conversion of a non-residential part of a building used for business and residential purposes was not exempt from VAT. Held: The building was not within the definition of a self contained residential building. If separate parts could be buildings, no part would satisfy the definition of a building … Continue reading Commissioners of Customs and Excise v Blom-Cooper: CA 4 Apr 2003

Nokia Corporation v Revenue and Customs: ChD 27 Jul 2009

Nokia sought judicial review of a decision of the Commissioners to release a consignment of goods which it said were infringing counterfeits of its own models. The Commissioners said that in the absence of evidence that they were intended for distribution within the EU, it had no power to detain them. The goods were agreed … Continue reading Nokia Corporation v Revenue and Customs: ChD 27 Jul 2009

Customs and Excise v Smith: ChD 9 Nov 2005

Lewison J cited the case of Gascoyne saying that it was clear that ‘in the run-of-the-mill case where there has been a failure to give a paragraph 3 notice invoking the condemnation proceedings, the deeming provision will indeed operate against the applicant in any subsequent appeal to a tribunal.’ He likened the tribunal’s function to … Continue reading Customs and Excise v Smith: ChD 9 Nov 2005

M H Marshall v Southampton And South West Hampshire Area Health Authority (Teaching): ECJ 26 Feb 1986

ECJ The court considered the measure of compensation in a successful claim for sex discrimination arising from the health authority’s provision of an earlier compulsory retirement age for women compared with that for men in the same employment. The health authority paid her the maximum sum of pounds 6,250 which was then permitted as compensation … Continue reading M H Marshall v Southampton And South West Hampshire Area Health Authority (Teaching): ECJ 26 Feb 1986

Sony Computer Entertainment Europe Ltd v Customs and Excise: ChD 27 Jul 2005

The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT. Held: ‘The effect of the annulment of a Community act under Articles 230 and 231 EC Treaty is to render that … Continue reading Sony Computer Entertainment Europe Ltd v Customs and Excise: ChD 27 Jul 2005

Regina v Barnet London Borough Council, Ex parte Shah: HL 16 Dec 1982

The five applicants had lived in the UK for at least three years while attending school or college. All five were subject to immigration control, four had entered as students with limited leave to remain for the duration of their studies, and the fifth had entered with his parents for settlement and had indefinite leave … Continue reading Regina v Barnet London Borough Council, Ex parte Shah: HL 16 Dec 1982

RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

Yorkshire Co-operatives Ltd v Commissioners of Customs and Excise: ECJ 16 Jan 2003

The retailer accepted coupons issued through newspapers against part of the purchase price of goods. The discount was recovered from the manufacturers on surrender of the coupons. They paid VAT on the discounted value, relying upon Gibbs. The commissioners sought VAT on the amount before the discount. Held: The claimant had misinterpreted the Gibbs case. … Continue reading Yorkshire Co-operatives Ltd v Commissioners of Customs and Excise: ECJ 16 Jan 2003

In re Nortel Companies and Others: SC 24 Jul 2013

The court was asked as to the interrelationship of the statutory schemes relating to the protection of employees’ pensions and to corporate insolvency. Held: Liabilities which arose from financial support directions or contribution notices issued by the Pensions Regulator under the 2004 Act after the company had gone into administration, which required the company to … Continue reading In re Nortel Companies and Others: SC 24 Jul 2013

Revenue and Customs v The Rank Group: ChD 8 Jun 2009

The court was asked whether the VAT treatment of mechanised cash bingo breaches the principle of fiscal neutrality: and the core issue on the appeal is whether the burden lay on Rank to adduce evidence to prove not only that there was a difference in VAT treatment between similar (and apparently competing) products but also … Continue reading Revenue and Customs v The Rank Group: ChD 8 Jun 2009

Becker v Finanzamt Muenster-Innenstadt: ECJ 19 Jan 1982

ECJ It would be incompatible with the binding effect which article 189 of the EEC treaty ascribes to directives to exclude in principle the possibility of the obligation imposed by it being relied upon by persons concerned. Particularly in cases in which the community authorities have, by means of a directive, placed member states under … Continue reading Becker v Finanzamt Muenster-Innenstadt: ECJ 19 Jan 1982

NEC Semi-Conductors Limited and Other Test Claimants v The Commissioners of Inland Revenue: ChD 24 Nov 2003

UK companies were subsidiaries of companies resident abroad, and complained that they were unable to make group income elections. Held: The prohibition infringed non-discrimination provisions of double taxation agreements – non-discrimination provisions had not been given effect in domestic law in respect of advance corporation tax. It did not greatly matter whether the High Court … Continue reading NEC Semi-Conductors Limited and Other Test Claimants v The Commissioners of Inland Revenue: ChD 24 Nov 2003

F L Schuler AG v Wickman Machine Tools Sales Limited: HL 4 Apr 1973

The parties entered an agreement to distribute and sell goods in the UK. They disagreed as to the meaning of a term governing the termination of the distributorship. Held: The court can not take into account the post-contractual conduct or statements of the parties in order to determine the meaning and effect of the contract. … Continue reading F L Schuler AG v Wickman Machine Tools Sales Limited: HL 4 Apr 1973

Neil Martin International Ltd v Revenue and Customs: VDT 10 Oct 2005

reasonable excuse appeal Citations: [2005] UKVAT V19288 Links: Bailii Jurisdiction: England and Wales Cited by: See Also – Neil Martin Ltd v Revenue and Customs Commissioners 28-Sep-2006 The claimant sought damages from the revenue for their failure properly to process his claim for a sub-contractor’s certificate which had led to losses. Held: The revenue owed … Continue reading Neil Martin International Ltd v Revenue and Customs: VDT 10 Oct 2005

Eli Lilly and Company and Another v 8PM Chemist Ltd: CA 5 Feb 2008

The defendant appealed against an order refusing summary relied against a claim for trade mark infringement. The claimant’s drugs were sold internationally, but outside the EU, being sourced in Turkey, and distributed eventually through the defendant’s premises in Slough. The claimant said that there was a pretence that the goods were sourced in the UK. … Continue reading Eli Lilly and Company and Another v 8PM Chemist Ltd: CA 5 Feb 2008

HM Revenue and Customs v Weight Watchers (UK) Ltd: ChD 21 Jan 2008

The court was asked whether the weight-watchers program which included attendance at a course and a supply of supporting materials was one single standard-rated supply or separate supplies of zero-rated printed materials and standard-rated support services. Held: The court asked whether if the tribunal was mistaken as to the law the court should overrule the … Continue reading HM Revenue and Customs v Weight Watchers (UK) Ltd: ChD 21 Jan 2008

HM Revenue and Customs v Vodafone 2: CA 28 Jul 2006

The inspector had sought additional information from the company with respect to its tax returns, believing that the company had not provided sufficient information about the earnings of foreign controlled companies. They now challenged the ability of the commissioners, upheld at first instance to rule on a question of law. Held: Schedule 33 contained no … Continue reading HM Revenue and Customs v Vodafone 2: CA 28 Jul 2006

Revenue and Customs v Maco Door and Window Hardware (Uk) Ltd: ChD 19 Jul 2006

The Revenue sought to disallow for industrial buildings allowance sums expended on warehouse premises which were to be used to store window products imported for use in other manufacturing processes. Held: The Revenue’s appeal succeeded. ‘The question under s.18(1) is whether the warehouse is in use for the purposes of a trade which consists in … Continue reading Revenue and Customs v Maco Door and Window Hardware (Uk) Ltd: ChD 19 Jul 2006

Brenner v Revenue and Customs; In re Modern Jet Support Centre Ltd: ChD 21 Jul 2005

The court was asked whether the process of distraint against goods for unpaid tax under section 61 of the 1970 Act is an ‘execution’ within section 183 of the 1986 Act which applies where a creditor has issued, but not completed, execution against the goods or land of a company which is subsequently wound up. … Continue reading Brenner v Revenue and Customs; In re Modern Jet Support Centre Ltd: ChD 21 Jul 2005

Revenue and Customs v Debenhams Retail Plc: CA 18 Jul 2005

The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to the goods purchased. Held: The till slip was insufficent to … Continue reading Revenue and Customs v Debenhams Retail Plc: CA 18 Jul 2005

J v Crown Prosecution Service: CA 24 Jun 2005

The defendant had been made subject to a criminal restraint order so as to preserve his assets pending the outcome of criminal proceedings. He complained that the order affected property which was not his. Held: Such an order could cover property which he had obtained for the benefit of somebody else. What was required was … Continue reading J v Crown Prosecution Service: CA 24 Jun 2005

Totel Distribution Ltd v Customs and Excise: VDT 24 Feb 2005

VDT VAT – input tax – alleged carousel fraud – Commissioners unable to establish circulation of payment without tribunal inferring that certain payments had been made to particular party in chain of transactions – tribunal unwilling to make necessary inferences – appeal allowed without tribunal hearing any evidence. Citations: [2005] UKVAT V18956 Links: Bailii Jurisdiction: … Continue reading Totel Distribution Ltd v Customs and Excise: VDT 24 Feb 2005

Telewest Communications Plc Telewest (Publications) Limited v Commissioners of Customs and Excise: CA 10 Feb 2005

The taxpayers sold cable services which were liable to VAT through 28 subsidiaries, and supplied by a third party as part of the same service a listings magazine. They sought exemption from VAT for that part of the consideration related to the magazine. Held: There had in effect to be a novation to convert the … Continue reading Telewest Communications Plc Telewest (Publications) Limited v Commissioners of Customs and Excise: CA 10 Feb 2005

Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 Feb 2005

The company sought repayment of excess advance corporation tax payments made under a mistake of law. The question was the extent of the effect of the ruling in Klienwort Benson, in particular whether it covered sums paid as taxation, and how the law of limitation was to be allowed for. Held: Money paid under a … Continue reading Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 Feb 2005

Leedale (Inspector of Taxes) v Lewis: HL 14 Oct 1982

The statute called for the apportionment of capital gains made by non-resident trustees where resident beneficiaries had ‘interests’ in the settled property, with the apportionment to be made ‘in such manner as is just and reasonable between’ them. The persons in question only had discretionary interests in the settled property. Held: Such discretionary beneficiaries did … Continue reading Leedale (Inspector of Taxes) v Lewis: HL 14 Oct 1982

RBS Deutschland Holdings Gmbh v Customs and Excise: VDT 16 Nov 2004

VDT Application: Interlocutory Hearing – Jurisdiction – whether appeal raised in Edinburgh should be transmitted to London in respect that there was another connected appeal there – whether Appellants with potentially conflicting interests could or should be joined together at the instance of the Respondents – practical difficulties – whether appeal should be transferred so … Continue reading RBS Deutschland Holdings Gmbh v Customs and Excise: VDT 16 Nov 2004

Capewell v Commissioners for HM Customs and Excise and Sinclair: CA 2 Dec 2004

The court approved guidelines for the appointment and remuneration of a receiver appointed under the 1988 Act. Judges: Lord Justice Laws Lord Justice Longmore Lord Justice Carnwath Citations: [2004] EWCA Civ 1628, [2005] 1 All ER 900, [2004] All ER (D) 29 Links: Bailii Statutes: Criminal Justice Act 1988 77(8) Jurisdiction: England and Wales Citing: … Continue reading Capewell v Commissioners for HM Customs and Excise and Sinclair: CA 2 Dec 2004

Herbert Berry Associates Ltd v Inland Revenue Commissioners; re Herbert BerrySP, Regina (on The Application of) v The Lord Chancellor: HL 1977

The principle to the effect that the court should exercise its discretion to restrain a distress levied by a landlord before the commencement of a winding-up only where there were special circumstances rendering it inequitable that he should be permitted to do so, applies also to a distress levied by the Crown under a statutory … Continue reading Herbert Berry Associates Ltd v Inland Revenue Commissioners; re Herbert BerrySP, Regina (on The Application of) v The Lord Chancellor: HL 1977

The United States of America v Nolan: SC 21 Oct 2015

Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015

Gascoyne v Customs and Excise and Another: CA 28 Jul 2004

The Commissioners had found what they considered to be an excess of dutiable goods brought into the country by the tax payer, and had forfeited the car. The court considered the effect of the Gora case. Held: The difficult statements in Gora were obiter. In a case where the deeming provisions under paragraph 5 are … Continue reading Gascoyne v Customs and Excise and Another: CA 28 Jul 2004

Secretary of State for Trade and Industry v Frid: HL 13 May 2004

The company went into insolvent liquidation. The secretary of state was to make payments to employees and there were other state preferential creditors. At the same time a refund of VAT was due from the Commissioners of customs and Excise. Held: The sums paid out and preferential debts could be set off against the VAT … Continue reading Secretary of State for Trade and Industry v Frid: HL 13 May 2004

Tesco Plc v Customs and Excise Commissioners: CA 14 Oct 2003

The taxpayer had a loyalty scheme under which they issued vouchers to shoppers who had purchased goods to a certain value. They sought to deduct the sums when accounting for VAT. Held: Upon earning 150 loyalty points in a quarter, vouchers were given to customers, and there were other schemes. The entire cycle of transactions … Continue reading Tesco Plc v Customs and Excise Commissioners: CA 14 Oct 2003

Regina on the Application of Wilkinson v The Commissioners of Inland Revenue: CA 18 Jun 2003

The claimant had not received the same tax allowance following his wife’s death as would have been received by a woman surviving her husband. That law had been declared incompatible with Human Rtights law as discriminatory, but the respondent refused to make good any claim which had not been originally pursued to the European Court, … Continue reading Regina on the Application of Wilkinson v The Commissioners of Inland Revenue: CA 18 Jun 2003

Mirror Group plc v Commissioners of Customs and Excise, Cantor Fitzgerald International v Same: ECJ 9 Oct 2001

A potential lessee who did not have an interest in immovable property agreed to take a lease in return for money paid by the landlord. The transaction was not exempt from value-added tax under article 13(B)(b) as ‘the leasing or letting of immovable property.’ Nor did a person taking an assignment of a lease of … Continue reading Mirror Group plc v Commissioners of Customs and Excise, Cantor Fitzgerald International v Same: ECJ 9 Oct 2001

Primback Ltd v Commissioners of Customs and Excise: ECJ 15 May 2001

A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT only on the amount it received. It was held to be liable on the amount … Continue reading Primback Ltd v Commissioners of Customs and Excise: ECJ 15 May 2001

Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise: ECJ 27 Apr 1999

‘Items’ described as gifts’ which Kuwait Petroleum exchanged under a petrol promotion scheme for vouchers received by customers purchasing petrol were issued ‘free of charge’. The purchase of petrol and the exchange of vouchers for gifts were separate transactions, and the petrol was sold and invoiced for the price paid, there being nothing to suggest … Continue reading Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise: ECJ 27 Apr 1999

Commissioners of Customs and Excise v Madgett and Baldwin (trading as Howden Court Hotel): ECJ 22 Oct 1998

The court considered the criteria for determining whether the provision to guests by a hotelier of travel services (and in particular transport to and from the hotel and excursions) constituted supply which was ancillary to the supply of accommodation. Held: The provision applied not just to travel agents, but to all ‘traders who habitually arrange … Continue reading Commissioners of Customs and Excise v Madgett and Baldwin (trading as Howden Court Hotel): ECJ 22 Oct 1998

Ames v The Commissioners for HM Revenue and Customs: UTTC 25 Jun 2018

CAPITAL GAINS TAX – Enterprise Investment Scheme – meaning of ‘attributable’ in section 150A(2) Taxation of Chargeable Gains Act 1992 – whether CGT exemption only available if EIS income tax relief claimed – JUDICIAL REVIEW – whether HMRC adopted flawed methodology in appraising taxpayer’s late claim for relief and exercising powers under section 5(1) Commissioners … Continue reading Ames v The Commissioners for HM Revenue and Customs: UTTC 25 Jun 2018

Gibbs and others v Rea: PC 29 Jan 1998

(Cayman Islands) The respondent worked for a bank. He disclosed a business interest, but that interest grew in importance to the point where he resigned in circumstances amounting to constructive dismissal. His home and business officers were raided and searched by the police. Nothing incriminating was found. He claimed damages saying the search warrrant had … Continue reading Gibbs and others v Rea: PC 29 Jan 1998

Clements v Revenue and Customs: VDT 18 Aug 2005

VALUE ADDED TAX – whether the Appellant properly registered for VAT purposes – paragraph 1(1)(a), Schedule 1, VATA – whether the exception from registration under paragraph 1(3), Schedule I, VATA applied – Customs refusing to take into account uncorroborated representations by the Appellant – Tribunal accepting the Appellant’s representations as to his expectations of the … Continue reading Clements v Revenue and Customs: VDT 18 Aug 2005

Fleming (T/A Bodycraft) v Revenue and Customs: HL 23 Jan 2008

The transitional rules introducing time limits for failing to deduct VAT inputs made insufficient allowance for the decisions in Marks and Spencer and Grundig. Held: Lord Hope said: ‘To be compatible with EU law, taxpayers were entitled to be told in advance of any transitional arrangements that would enable them to submit late accrued claims … Continue reading Fleming (T/A Bodycraft) v Revenue and Customs: HL 23 Jan 2008

Commissioners of Inland Revenue v McGuckian: HL 21 May 1997

Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997

Apple and Pear Development Council v Commissioners of Customs and Excise: ECJ 8 Mar 1988

Consideration means ‘everything received in return for the supply of services or the provision of services’. Judges: Advocate General Slynn Citations: C-102/86, R-102/86, [1988] EUECJ R-102/86, [1988] STC 221 Links: Bailii Jurisdiction: European Cited by: Cited – Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise HL 15-Dec-1998 Trustees who managed a group … Continue reading Apple and Pear Development Council v Commissioners of Customs and Excise: ECJ 8 Mar 1988

Staatsecretaris Van Financien v Cooperatieve Aardappelenbewaarplaats: ECJ 5 Feb 1981

(The Dutch Potato case) A farmers’ cooperative owned a refrigerated potato store. During 1975 and 1976 it came to be unnecessary, because it was planning to sell the store, to levy the usual storage charges on its members. Dutch tax officials claimed that there was nevertheless consideration for their use of the store in the … Continue reading Staatsecretaris Van Financien v Cooperatieve Aardappelenbewaarplaats: ECJ 5 Feb 1981

Energy Financing Team Ltd and others v The Director of the Serious Fraud Office, Bow Street Magistrates Court: Admn 22 Jul 2005

The claimants sought to set aside warrants and executions under them to provide assistance to a foreign court investigating alleged unlawful assistance to companies in Bosnia Herzegovina. Held: The issue of such a warrant was a serious step. The court gave guidance on the practice to be followed, but it was not correct for the … Continue reading Energy Financing Team Ltd and others v The Director of the Serious Fraud Office, Bow Street Magistrates Court: Admn 22 Jul 2005

Trafalgar Tours Ltd v Customs and Excise Commissioners: CA 1990

United Kingdom legislation is to be construed so far as possible so as to give effect to the purpose(s) of the European directives. As to the meaining of ‘consideration’ under the Sixth Directive: ‘Having regard to art 11A(1)(a) of the Sixth Directive, we are, therefore, subject to one important qualification prepared to accept that the … Continue reading Trafalgar Tours Ltd v Customs and Excise Commissioners: CA 1990

Customs and Excise Commissioners v Diner’s Club Ltd: CA 1989

Where a payment is made by credit card, some form of underlying contractual scheme will pre-date any individual contract of sale. This may include not merely the contract between the card-holder and card-issuer, but also an arrangement between the card-issuer or acquirer and the store. In over-the-counter sales, the retailer commonly has no record of … Continue reading Customs and Excise Commissioners v Diner’s Club Ltd: CA 1989

Customs and Excise Commissioners v Reed Personal Services Ltd: 1995

The court consideerd the basic nature of Value Added Tax (VAT): ‘First, . . .. the concept of supply for the purposes of VAT is not identical with that of contractual obligation. Secondly, in consequence, it is perfectly possible that although the parties in any given situation may conclude their contractual arrangements in writing so … Continue reading Customs and Excise Commissioners v Reed Personal Services Ltd: 1995

Herbert Berry Associates Ltd v Inland Revenue Commissioners: ChD 1976

The collector of taxes distrained on the goods of the company under section 61 TMA 1970 for unpaid taxes and the company entered into a walking possession agreement. Before the collector had sold the goods, and completed the distress, the company entered into voluntary winding-up and a liquidator was appointed. There was a deficiency of … Continue reading Herbert Berry Associates Ltd v Inland Revenue Commissioners: ChD 1976

Her Majestys Revenue and Customs: ICO 27 Apr 2011

The complainant made a request to HM Revenue and Customs (HMRC) for information relating to the issue of fraudulently or dishonestly acquiring vehicles VAT-free through the disability scheme. HMRC provided some of the requested information but refused to provide all of the requested information. It explained that some of the information requested was exempt from … Continue reading Her Majestys Revenue and Customs: ICO 27 Apr 2011

Edwards (Inspector of Taxes) v Bairstow: HL 25 Jul 1955

The House was asked whether a particular transaction was ‘an adventure in the nature of trade’. Held: Although the House accepted that this was ‘an inference of fact’, on the primary facts as found by the Commissioners ‘the true and only reasonable conclusion’ contradicted that decision. The House set out principles for establishing that decisions … Continue reading Edwards (Inspector of Taxes) v Bairstow: HL 25 Jul 1955

Gorringe v Calderdale Metropolitan Borough Council: HL 1 Apr 2004

Statutory Duty Not Extended by Common Law The claimant sought damages after a road accident. The driver came over the crest of a hill and hit a bus. The road was not marked with any warning as to the need to slow down. Held: The claim failed. The duty could not be extended to include … Continue reading Gorringe v Calderdale Metropolitan Borough Council: HL 1 Apr 2004

Biogen Plc v Medeva Plc: HL 31 Oct 1996

The claim patented sought to protect a genetic molecule rather than a whole mouse namely that the molecule would, if inserted into a suitable host cell, cause the cell to make antigens of the Hepatitis B virus. A recombinant method of making the antigens of a hepatitis virus was patented with a priority date of … Continue reading Biogen Plc v Medeva Plc: HL 31 Oct 1996

Routier and Another v Revenue and Customs: SC 16 Oct 2019

A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax. Held: Jersey was to be considered a third country for the purpose of a transfer of capital from the United Kingdom. The restriction of relief … Continue reading Routier and Another v Revenue and Customs: SC 16 Oct 2019

Routier and Another v Revenue and Customs: CA 16 Sep 2016

Executors appealed against a decision that a residual gift in a will was not charitable and that it was therefore subject to Inheritance Tax arguing that the section if construed in this way was an unlawful restriction on the free movement of capital. The revenue contended that the gift by a Jersey resident was to … Continue reading Routier and Another v Revenue and Customs: CA 16 Sep 2016

Routier and Another v Revenue and Customs: ChD 18 Sep 2014

Executors appealed against rejection of their claim that a gift in the will qualified for relief against Inheritance Tax as being a charitable gift. The Trusts concerned assets in Jersey. Held: The appeal failed: ‘The expression ‘held on trust for charitable purposes’ in section 23(6) requires not only that the charitable purposes be UK law … Continue reading Routier and Another v Revenue and Customs: ChD 18 Sep 2014

Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and intended to use money resulting from the receipt of those subsidies to fund … Continue reading Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

BLP Group v Commissioners of Customs and Excise: ECJ 6 Apr 1995

The use of taxable goods for an exempt transaction disallowed a claim against VAT input tax. The use in that provision of the words ‘for transactions’ shows that to give the right to deduct under paragraph 2, the goods or services in question must have a direct and immediate link with the taxable transactions, and … Continue reading BLP Group v Commissioners of Customs and Excise: ECJ 6 Apr 1995

Patel and Another v Revenue and Customs: FTTTx 5 Apr 2018

Income Tax/Corporation Tax : Assessment/Self-Assessment – INCOME TAX- preliminary issue – ‘voluntary returns’ – no notice given by HMRC under s.8(1) Taxes Management Act 1970 (TMA) requiring a taxpayer to file a return – HMRC treating returns as made under s 8 TMA – enquiry commenced under s. 9A TMA – closure notice issued under … Continue reading Patel and Another v Revenue and Customs: FTTTx 5 Apr 2018

C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003

The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5. Held: The contract gave the rate of charge at 10 per cent. The Act allowed the commisioners to … Continue reading C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003

Hazell v Hammersmith and Fulham London Borough Council: HL 1991

Swap deals outwith Council powers The authority entered into interest rate swap deals to protect itself against adverse money market movements. They began to lose substantial amounts when interest rates rose, and the district auditor sought a declaration that the contracts were void, there being no express power in the relevant legislation. Held: The arrangements … Continue reading Hazell v Hammersmith and Fulham London Borough Council: HL 1991

ABC Ltd and Another v HM Revenue and Customs: CA 7 Jul 2017

Temporary approval pending appeal was preferred The company challenged refusal of fit and proper approval for registration as wholesaler of duty paid alcohol. Held: The appeals were allowed in part. HMRC, having once concluded that the applicant was not fit and proper was not free to approve them pending their appeal. Better was a temporary … Continue reading ABC Ltd and Another v HM Revenue and Customs: CA 7 Jul 2017

OWD Ltd (T/A Birmingham Cash and Carry) and Another v Revenue and Customs: SC 19 Jun 2019

The wholesalers sought approval from the respondent for the wholesale supply of duty-paid alcohol. Approval was refused, but the parties sought a means of allowing a temporary approval pending determination by the FTT. The two questions considered were: (1) What power does HMRC have to permit a person to carry on trading pending the determination … Continue reading OWD Ltd (T/A Birmingham Cash and Carry) and Another v Revenue and Customs: SC 19 Jun 2019

Wilkinson, Regina (on the Application Of) v Inland Revenue: HL 5 May 2005

The claimant said that the widows’ bereavement tax allowance available to a wife surviving her husband should be available to a man also if it was not to be discriminatory. Held: Similar claims had been taken before the Human Rights Act to the ECHR, and been settled. The 1998 Act made it unlawful to act … Continue reading Wilkinson, Regina (on the Application Of) v Inland Revenue: HL 5 May 2005

Pepper (Inspector of Taxes) v Hart: HL 26 Nov 1992

Reference to Parliamentary Papers behind Statute The inspector sought to tax the benefits in kind received by teachers at a private school in having their children educated at the school for free. Having agreed this was a taxable emolument, it was argued as to whether the taxable benefit was the cost to the employer, or … Continue reading Pepper (Inspector of Taxes) v Hart: HL 26 Nov 1992

Stovin v Wise, Norfolk County Council (Third Party): HL 24 Jul 1996

Statutory Duty Does Not Create Common Law Duty The mere existence of statutory power to remedy a defect cannot of itself create a duty of care to do so. A highway authority need not have a duty of care to highway users because of its duty to maintain the highway. The two stage test ‘involves … Continue reading Stovin v Wise, Norfolk County Council (Third Party): HL 24 Jul 1996

Entick v Carrington: KBD 1765

The Property of Every Man is Sacred The King’s Messengers entered the plaintiff’s house and seized his papers under a warrant issued by the Secretary of State, a government minister. Held: The common law does not recognise interests of state as a justification for allowing what would otherwise be an unlawful search. Lord Camden CJ … Continue reading Entick v Carrington: KBD 1765

Henderson v Merrett Syndicates Ltd: HL 25 Jul 1994

Lloyds Agents Owe Care Duty to Member; no Contract Managing agents conducted the financial affairs of the Lloyds Names belonging to the syndicates under their charge. It was alleged that they managed these affairs with a lack of due careleading to enormous losses. Held: The assumption of responsibility principle enunciated in Hedley is not confined … Continue reading Henderson v Merrett Syndicates Ltd: HL 25 Jul 1994

HM Customs and Excise v Barclays Bank Plc: HL 21 Jun 2006

The claimant had served an asset freezing order on the bank in respect of one of its customers. The bank paid out on a cheque inadvertently as to the order. The Commissioners claimed against the bank in negligence. The bank denied any duty of care. Held: The bank’s appeal succeeded. The bank owed a duty … Continue reading HM Customs and Excise v Barclays Bank Plc: HL 21 Jun 2006

Uber Bv and Others v Aslam and Others: SC 19 Feb 2021

Smartphone App Contractors did so as Workers The court was asked whether the employment tribunal was entitled to find that drivers whose work was arranged through Uber’s smartphone application work for Uber under workers’ contracts and so qualify for the national minimum wage, paid annual leave and other workers’ rights; or whether, as Uber contended, … Continue reading Uber Bv and Others v Aslam and Others: SC 19 Feb 2021

W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

X (Minors) v Bedfordshire County Council; M (A Minor) and Another v Newham London Borough Council; Etc: HL 29 Jun 1995

Liability in Damages on Statute Breach to be Clear Damages were to be awarded against a Local Authority for breach of statutory duty in a care case only if the statute was clear that damages were capable of being awarded. in the ordinary case a breach of statutory duty does not, by itself, give rise … Continue reading X (Minors) v Bedfordshire County Council; M (A Minor) and Another v Newham London Borough Council; Etc: HL 29 Jun 1995

Royal College of Nursing of the United Kingdom v Department of Health and Social Security: HL 2 Jan 1981

The court was asked whether nurses could properly involve themselves in a pregnancy termination procedure not known when the Act was passed, and in particular, whether a pregnancy was ‘terminated by a medical practitioner’, when it was carried out by nurses acting on the instructions of such a practitioner. Held: The phrase ‘treatment for the … Continue reading Royal College of Nursing of the United Kingdom v Department of Health and Social Security: HL 2 Jan 1981

Clarence House Ltd v National Westminster Bank Plc: CA 8 Dec 2009

The defendant tenants, anticipating that the landlord might delay or refuse consent to a subletting entered into a ‘virtual assignment’ of the lease, an assignment in everything but the deed and with no registration. The lease contained a standard form prohibition against assignments or sub-letting. The defendants now appealed against a finding that they were … Continue reading Clarence House Ltd v National Westminster Bank Plc: CA 8 Dec 2009

Regina v Inland Revenue Commissioners, ex parte MFK Underwriting Agents Ltd: CA 1990

Legitimate Expectation once created not withdrawn The claimant said that a change of practice by the Revenue was contrary to a legitimate expectation. Held: The Inland Revenue could not withdraw from a representation if it would cause: substantial unfairness to the applicant; if the conditions for relying upon any such representation were fulfilled; and if … Continue reading Regina v Inland Revenue Commissioners, ex parte MFK Underwriting Agents Ltd: CA 1990

Regina v Inland Revenue Commission ex parte Preston; In re Preston: HL 1984

Duty of Fairness to taxpayer – Written Assurance The applicant was assured by the Inland Revenue that it would not raise further inquiries on certain tax affairs if he agreed to forgo interest relief which he had claimed and to pay a certain sum in capital gains tax. Held: Where the lawfulness of the section … Continue reading Regina v Inland Revenue Commission ex parte Preston; In re Preston: HL 1984

Lipkin Gorman (a Firm) v Karpnale Ltd: HL 6 Jun 1991

The plaintiff firm of solicitors sought to recover money which had been stolen from them by a partner, and then gambled away with the defendant. He had purchased their gaming chips, and the plaintiff argued that these, being gambling debts, were worthless, and that therefore no consideration had been given. Held: The casino’s defence succeeded. … Continue reading Lipkin Gorman (a Firm) v Karpnale Ltd: HL 6 Jun 1991

Marks and Spencer plc v Halsey (Inspector of Taxes): ChD 10 Apr 2006

The court considered the implementation of the ECJ decision between the parties. Held: The matter was to be remitted to the Special Commissioners. The ‘no possibilities’ test referred to in the ECJ’s judgment required an analysis of the recognised possibilities legally available given the objective facts of the company’s situation at the relevant time, and … Continue reading Marks and Spencer plc v Halsey (Inspector of Taxes): ChD 10 Apr 2006

Regina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd: HL 16 May 2002

The inspector issued a notice requiring production of certain documents. The respondents refused to produce them, saying that they were protected by legal professional privilege. Held: Legal professional privilege is a fundamental part of ensuring human rights as a right of privacy, and is recognised in European law (A M and S Europe Ltd). A … Continue reading Regina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd: HL 16 May 2002

Chinn v Hochstrasser (Inspector of Taxes): HL 11 Dec 1980

The House considered the meaning of the word ‘bounty’ in an income tax context, where it had been used by the courts: ‘My Lords, I would venture to point out that the word ‘bounty’ appears nowhere in the statute. It is a judicial gloss upon the statute descriptive of those classes of cases which are … Continue reading Chinn v Hochstrasser (Inspector of Taxes): HL 11 Dec 1980

Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case: ECJ 21 Mar 2002

The bodies sought exemption from certain elements of VAT as ‘non-profit’ making or ‘voluntary’ bodies. Their activities included trading activities, but they did not set out to make a profit overall. Held: For certain exemptions, the term ‘non-profit-making’ refers to financial advantages for the members of an organisation, and not to end of year surpluses. … Continue reading Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case: ECJ 21 Mar 2002

HM Revenue and Customs (Decision Notice): ICO 10 Apr 2014

ICO The complainant has requested information regarding a trust and the people responsible for running it. HM Revenue and Customs (HMRC) refused to either confirm or deny if the information was held on the basis of section 44(2) of the FOIA, by virtue of section 18(1) of the Commissioners for Revenue and Customs Act 2005. … Continue reading HM Revenue and Customs (Decision Notice): ICO 10 Apr 2014

O’Hara v Chief Constable of the Royal Ulster Constabulary: HL 21 Nov 1996

Second Hand Knowledge Supports Resaobnable Belief The plaintiff had been arrested on the basis of the 1984 Act. The officer had no particular knowledge of the plaintiff’s involvement, relying on a briefing which led to the arrest. Held: A reasonable suspicion upon which an arrest was founded need not be based on the arresting officer’s … Continue reading O’Hara v Chief Constable of the Royal Ulster Constabulary: HL 21 Nov 1996

In re Charge Card Services Ltd: ChD 1987

The court discussed the historic availability of set-off in an insolvency: ‘By the turn of the [20th] century, therefore, the authorities showed that debts whose existence and amount were alike contingent at the date of the receiving order, and claims to damages for future breaches of contracts existing at that date, were capable of proof … Continue reading In re Charge Card Services Ltd: ChD 1987

Gora and others v Commissioners of Customs and Excise and others: CA 11 Apr 2003

The appellants challenged decisions of the VAT and Duties Tribunal after seizure of their goods, and in particular whether the cases had been criminal or civil cases and following Roth, whether the respondent’s policy had been lawful and proportionate. Held: The present procedure does not involve the criminal courts and the absence of any criminal … Continue reading Gora and others v Commissioners of Customs and Excise and others: CA 11 Apr 2003

Regina v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance): HL 13 Mar 2003

Court to seek and Apply Parliamentary Intention The appellant challenged the practice of permitting cell nuclear replacement (CNR), saying it was either outside the scope of the Act, or was for a purpose which could not be licensed under the Act. Held: The challenge failed. The court was to give effect to the intentions of … Continue reading Regina v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance): HL 13 Mar 2003

Deutsche Morgan Grenfell Group Plc v Inland Revenue and Another: HL 25 Oct 2006

The tax payer had overpaid Advance Corporation Tax under an error of law. It sought repayment. The revenue contended that the claim was time barred. Held: The claim was in restitution, and the limitation period began to run from the date when the claimants discovered their mistake. The appellants had submitted that section 33 of … Continue reading Deutsche Morgan Grenfell Group Plc v Inland Revenue and Another: HL 25 Oct 2006