swarb.co.uk - law index
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Taxes - Other - From: 2003 To: 2003
This page lists 5 cases, and was prepared on 02 April 2018.
H G Bendall v Customs and Excise [2004] UKVAT-Landfill L00020
28 Feb 2003
LndF
Taxes - Other
[ Bailii ]
Premium Investments Limited Town and Country Resorts Limited v The Commissioner of General Consumption Tax [2003] UKPC 62
30 Jul 2003
PC
Lord Nicholls of Birkenhead Lord Hoffmann Lord Hope of Craighead Lord Walker of Gestingthorpe Sir Philip Otton
Commonwealth, Taxes - Other
PC (Jamaica) A General Consumption Tax is a turnover tax. New provisions sought to tax touristic supplies. A tourist resort was managed for the petitioners. After falling into arrears with GCT, they asserted that they were not after all responsible for the collection of GCT. Their liability had been upheld first on an estoppel, then under s33(2). Held: The potential libility of the managers to GCT did not displace that of the petitioners, who were liable as the registered taxpayers under the statute.
General Consumption Tax 1991 (Jamaica) 3(1) 26A 33(2)
[ Bailii ] - [ PC ]
Sporting Options Plc, Regina (on the Application Of) v Horserace Betting Levy Board [2003] EWHC 1943 (Admin)
31 Jul 2003
Admn
Mr Justice Hooper
Licensing, Taxes - Other
The claimant sought judicial review of the rate of levy set by the respondent, saying that they operated a new kind of system which was treated unfairly. Held: The procedure followed in settling the levy was unsatisfactory. The claimant would be adversely affected by the structure proposed, but had not been allowed a proper part in the consultation. The decision might have been quashed but for the fact that declaratory relief only had been sought.
Betting Gaming and Lotteries Act 1963 55
1 Cites
[ Bailii ]
East Midlands Aggregate Ltd v Customs and Excise [2003] UKVAT-Landfill L00018
24 Sep 2003
LndF
Taxes - Other
[ Bailii ]
Commissioners of Customs and Excise v Ebbcliff Ltd Times, 15 January 2004
19 Dec 2003
ChD
Etherton J
Taxes - Other
The Commissioner appealed an exemption awarded to the respondent from landfill tax under the Act. The taxpayer owned a former quarry. The land had been used for unlicensed landfill, and some poor restoration had taken place. New deposits were to be allowed, to be capped by fine soil. No cap had been required by the excavation consents. Held: The appeal was allowed. The tribunal hads wrongly associated the restoration of the site with the earlier unlicensed filling of the site. Exemption was given to licensed landfill sites, and the earlier operations had been unlicensed. Other restoration works would not come within the section.
Landfill Tax (Site Restoration and Quarries) Order 1999 (1999 N0 2075) 2 - Finance Act 1996 43C
1 Citers
