VAT – default surcharge – failure by HMRC to prove that surcharge liability notice was issued – appeal dismissed – s59(4) VAT Act 1994 Citations: [2019] UKFTT 141 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 14 October 2022; Ref: scu.635723
The complainant has requested information about petitions filed by the Secretary of State for Business Innovation and Skills to wind up [named company] and 15 other companies. The Insolvency Service (IS) confirmed that some of the requested information was not held, in relation to the information that was held it provided the complainant with some … Continue reading Insolvency Service (Decision Notice): ICO 14 Apr 2014
Taxpayer was unable to reclaim tax paid where returns had been made under an unfavourable formula. Citations: Times 18-Jul-1996 Statutes: VAT Notice 700 App J Jurisdiction: England and Wales VAT Updated: 28 April 2022; Ref: scu.90163
JOINT EMPLOYMENT – outsourcing IT department – whether staff jointly employed – yes – whether separate supply of staff – no – whether abuse – no – whether legitimate expectation that Notice 700/34 applied – no – appeal dismissed Citations: [2010] UKFTT 396 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 August 2022; … Continue reading CGI Group (Europe) Ltd v Revenue and Customs: FTTTx 20 Aug 2010
FTTTx DEFAULT SURCHARGE – Electronic payment- Extension under Notice 700, para 21.3.1 – Payment initiated on 6 October and received on 8 October – No reasonable excuse – Appeal dismissed Citations: [2009] UKFTT 110 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 August 2022; Ref: scu.373642
VDT Transfer of going concern; sale of heritable property held as an investment by private limited company to two individuals; exercise of option to tax; whether individuals intended to carry on similar business; no; Value Added Tax Act 1994 section 4, Schedule 9, Group 1; The Value Added Tax (Special Provisions) Order 1995; HMRC Notice … Continue reading Sydenham Commercial Property Ltd v Revenue and Customs: VDT 10 Jun 2008
VDT DEFAULT SURCHARGE – Electronic payment – Instruction to bank by home computer on Friday evening – Transfer by BACS started Monday – Customs credited at Bank of England Wednesday – Due date under extension Tuesday – VAT Regs 1995 reg 40(3) – Notice 700 para 21.3.1 – Payment late – On facts no reasonable … Continue reading Newman and Another v Revenue and Customs: VDT 7 Feb 2007
FTTTx Vat – Assessments : Other – option to tax – apportionment – disused public house and flat – Schedule 10 to the Value Added Tax Act 1994 – Notice 700/57 – appeal against an apportionment of 90% to commercial and 10% to residential – appeal allowed – substitute apportionment of two thirds commercial and … Continue reading Matthews and Another v Revenue and Customs: FTTTx 18 Oct 2016
Closed Material before Supreme Court Under the 2009 order, the appellant Bank had been effectively shut down as to its operations within the UK. It sought to use the appeal procedure, and now objected to the use of closed material procedure. The Supreme Court asked itself whether it was possible for the Supreme Court to … Continue reading Bank Mellat v Her Majesty’s Treasury (No 1): SC 19 Jun 2013
The bank challenged measures taken by HM Treasury to restrict access to the United Kingdom’s financial markets by a major Iranian commercial bank, Bank Mellat, on the account of its alleged connection with Iran’s nuclear weapons and ballistic missile programmes. The bank sought to have the direction given under section 7 of the 2008 Act. … Continue reading Bank Mellat v Her Majesty’s Treasury (No 2): SC 19 Jun 2013
The applicant had returned to England with a quantity of goods which the Customs and Excise deemed were not for his personal use. His car was seized, but ordered to be restored by the VAT and Duties Tribunal. Held: There was now a two track process for recovery of goods seized; condemned goods might be … Continue reading Commissioners of Customs and Excise v Dickinson: ChD 15 Oct 2003
(First Division, Inner House) The reclaimer challenged dismissal of her claim for review of the recent decision for the prorogation of the Parliament at Westminster. Held: Reclaim was granted. The absence of reasons allowed the court to infer that the reason for the prorogation was unlawful.‘It was the role of the courts to protect Parliament. … Continue reading Cherry, Reclaiming Motion By Joanna Cherry QC MP and Others v The Advocate General: SCS 11 Sep 2019
PROCEDURE – Evidence – Witness summons granted to Commissioners against appellant’s accountant – Application by accountant to set aside summons – Conceded that no professional privilege arises – Whether accountant protected by anything analogous to . .
DEFAULT SURCHARGE – Electronic payment – 7 day extension allowed by Notice 700 – Payment not received within 7 days because of bank holiday – No reasonable excuse – Appeal dismissed . .
Criterion sought to set aside a shareholders agreement. Their partner had said they were concerned that another party was taking Criterion over and that this would put at risk their working relationships. The agreement sought to add a poison pill to . .
The two prisoners, serving life sentences for murder, had had their appeals rejected. They continued to protest innocence, and sought to bring their campaigns to public attention through the press, having oral interviews with journalists without . .
