Click the case name for better results:

Thorn EMI Plc v Customs and Excise Commissioners: CA 5 Jun 1995

VAT on services for business and entertainment is apportionable between them. Citations: Ind Summary 05-Jun-1995, Gazette 07-Jun-1995 Statutes: VAT (Special Provisions) Order 1981 Jurisdiction: England and Wales Citing: Appeal from – Thorn EMI Plc v Customs and Excise Commissioners QBD 20-Jun-1994 Supplies for mixed business entertainment and other uses are to be apportioned. . . … Continue reading Thorn EMI Plc v Customs and Excise Commissioners: CA 5 Jun 1995

John Dee Ltd v Commissioners of Customs and Excise: CA 20 Jul 1995

There was no ‘fresh discretion’ power in the VAT tribunal on appeal if Commissioner’s decision flawed. Citations: Times 20-Jul-1995 Statutes: Value Added Tax Act 1983 40(1)(n) Jurisdiction: England and Wales Citing: Appeal from – John Dee Ltd v Commissioners of Customs and Excise QBD 17-Feb-1995 VAT Tribunal has an appellate not a supervisory jurisdiction – … Continue reading John Dee Ltd v Commissioners of Customs and Excise: CA 20 Jul 1995

Dangov v Revenue and Customs (Procedure : Other): FTTTx 4 Oct 2017

PROCEDURE – HMRC application for extension of time to service Statement of Case – Appellant application that HMRC be debarred from proceedings – Extension of time GRANTED – HMRC not barred from proceeding Citations: [2017] UKFTT 734 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 21 January 2023; Ref: scu.598771

Revenue and Customs v Root2 Tax Ltd: TCC 20 Dec 2022

Part 7 Finance Act 2004 – DOTAS provisions – notifiable arrangements – section 308 FA 2004 – duties of promoter – whether duty to notify arises on each implementation of notifiable arrangements or on awareness of the first transaction implementing the notifiable arrangements Citations: [2022] UKUT 353 (TCC) Links: Bailii Statutes: Finance Act 2004 Jurisdiction: … Continue reading Revenue and Customs v Root2 Tax Ltd: TCC 20 Dec 2022

Doe v Revenue and Customs (Stamp Duty Land Tax – Transaction Involving Multiple Dwellings): FTTTx 25 Jan 2021

STAMP DUTY LAND TAX – transaction involving multiple dwellings – purchase of property with main house and an annexe – was enquiry validly opened by HMRC? – yes – did main house and annexe each count as a dwelling? – were main house and annexe both suitable for use as a single dwelling? – no … Continue reading Doe v Revenue and Customs (Stamp Duty Land Tax – Transaction Involving Multiple Dwellings): FTTTx 25 Jan 2021

Wilkes v Revenue and Customs (Income Tax – High Income Child Benefit (HICN) Charge): FTTTx 15 Jun 2020

Taxpayer had liability but did not complete a tax return – HMRC discovered HICB charge liability and raised discovery assessment under s29(1)(a) TMA 1970 – was there discovery that income which ought to have been assessed to income tax had not been assessed? – held: no, as HICBC charge was a self-standing liability to income … Continue reading Wilkes v Revenue and Customs (Income Tax – High Income Child Benefit (HICN) Charge): FTTTx 15 Jun 2020

Stonypath Developments Ltd v Revenue and Customs (VAT – Appeal from Assessment In Respect of Disallowed Input Tax): FTTTx 9 Jun 2020

VAT-Appeal against assessment in respect of disallowed input tax-Whether supplies had been paid for within 6 months or at all (s 26A VATA)-Whether input tax should have been allowed in the absence of a VAT invoice (reg 29 VAT Regulations) Citations: [2020] UKFTT 251 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 31 December … Continue reading Stonypath Developments Ltd v Revenue and Customs (VAT – Appeal from Assessment In Respect of Disallowed Input Tax): FTTTx 9 Jun 2020

Kardi Vehicles Ltd v Revenue and Customs (VAT – Input Tax): FTTTx 12 Jun 2020

VAT – input tax – whether HMRC acted unreasonably to refuse alternative evidence in absence of VAT invoice -no – evidence of zero rating for export – no – whether unexplained bank payment subject to VAT – yes Citations: [2020] UKFTT 254 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 31 December 2022; Ref: … Continue reading Kardi Vehicles Ltd v Revenue and Customs (VAT – Input Tax): FTTTx 12 Jun 2020

Reaney (T/A Armagh Marble) v Revenue and Customs (VAT – Appeal from Assessment): FTTTx 10 Jun 2020

VAT-Appeal against assessment-Zero-rating of goods on the basis that they were acquired in another Member State by a person liable for VAT on the acquisition-Requirements for zero rating not met-Whether Appellant required to account for the VAT Citations: [2020] UKFTT 252 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 31 December 2022; Ref: scu.652293

Fuller v Revenue and Customs (VAT : DIY Builders : Planning Permission for House and Garage): FTTTx 10 Feb 2020

VAT – DIY Builders – planning permission for house and garage – house occupied 2010 – planning permission amended 3 January 2019 to omit garage – completion certificate issued 4 January 2019 – application for refund dated 4 January 2019 rejected by HMRC as out of time – appeal allowed as building project not completed … Continue reading Fuller v Revenue and Customs (VAT : DIY Builders : Planning Permission for House and Garage): FTTTx 10 Feb 2020

Budhdeo and Others v Revenue and Customs (Income Tax : Directions To Recover Paye Income Tax From Individuals): FTTTx 17 Apr 2020

INCOME TAX – directions to recover PAYE income tax from individuals – whether Appellants were aware that employer had wilfully failed to deduct PAYE – whether 20 year extended time limit for assessments applied – Regulation 72, Income Tax (PAYE) Regulations 2003 Citations: [2020] UKFTT 193 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Budhdeo and Others v Revenue and Customs (Income Tax : Directions To Recover Paye Income Tax From Individuals): FTTTx 17 Apr 2020

Making Productions Ltd v Revenue and Customs (Corporation Tax – Penalties for Failure To File Company Tax Returns): FTTTx 14 Aug 2019

Penalties for failure to file company tax returns – Schedule 18 Finance Act 1998 – taxpayer relied on agent to file returns – unaware returns had not been filed – whether reasonable excuse – no – appeal dismissed Citations: [2019] UKFTT 535 (TC) Links: Bailii Jurisdiction: England and Wales Corporation Tax Updated: 31 December 2022; … Continue reading Making Productions Ltd v Revenue and Customs (Corporation Tax – Penalties for Failure To File Company Tax Returns): FTTTx 14 Aug 2019

Hunt v Revenue and Customs (Capital Gains Tax – Payment Under A Guarantee In Respect of Loan To Company): FTTTx 6 Aug 2019

Capital gains tax – Payment under a guarantee in respect of loan to company – Whether allowable loss – Whether ‘qualifying loan’ – Whether company commenced trading – Appeal allowed Citations: [2019] UKFTT 515 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains Tax Updated: 31 December 2022; Ref: scu.641326

Matharu Delivery Service Ltd v Revenue and Customs (Procedure : Notice To Provide Detailed Chronological Directors’ Loan Account): FTTTx 29 Aug 2019

Schedule 36 Finance Act 2008 – notice to provide detailed chronological directors’ loan account -penalty – whether reasonable excuse for failure to comply – no Citations: [2019] UKFTT 553 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 31 December 2022; Ref: scu.641336

Giles v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 13 Sep 2018

EXCISE DUTY – assessments for duty and penalties in relation to excise goods seized from the appellant – Jones and Race considered – goods deemed to be for commercial use – penalties – no reasonable excuse – no special circumstances – penalties proportionate – appeal dismissed Citations: [2018] UKFTT 536 (TC) Links: Bailii Jurisdiction: England … Continue reading Giles v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 13 Sep 2018

Webber v Revenue and Customs (Excise Duty Restoration of Goods (See Also Excise Appeal) : New Review On Facts): FTTTx 3 Nov 2018

EXCISE DUTY – seizure of imported tobacco – tobacco deemed condemned as forfeit – request for restoration of tobacco – application to strike out – application refused – whether the decision not to restore was reasonable – no – appeal allowed Citations: [2018] UKFTT 645 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise … Continue reading Webber v Revenue and Customs (Excise Duty Restoration of Goods (See Also Excise Appeal) : New Review On Facts): FTTTx 3 Nov 2018

Benton and Others v Revenue and Customs (Procedure : Other): FTTTx 27 Sep 2018

Recusal application – whether a fair-minded and informed observed would conclude that there was ‘a real risk’ that my decision in this appeal might have a bearing on a case heard but not decided by the High Court – application refused. Citations: [2018] UKFTT 594 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: … Continue reading Benton and Others v Revenue and Customs (Procedure : Other): FTTTx 27 Sep 2018

KPF Civil Building and Civil Engineering Ltd v Revenue and Customs (Procedure – Application To Notify Appeal Out of Time): FTTTx 4 Sep 2018

Application to notify appeal out of time – whether burden of proof met to enable effective service of notice of appeal to be deemed – whether administration error in a professional firm a good explanation for the delay – whether respondents’ notices to extend time to carry out review relevant – application refused Citations: [2018] … Continue reading KPF Civil Building and Civil Engineering Ltd v Revenue and Customs (Procedure – Application To Notify Appeal Out of Time): FTTTx 4 Sep 2018

Roeen v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 6 Nov 2018

INCOME TAX – self assessment – late filing penalties – whether a Notice to File was served – yes – whether the Appellant was under a duty to file a return – yes – whether the Appellant had a reasonable excuse for his delay – no – appeal dismissed Citations: [2018] UKFTT 652 (TC) Links: … Continue reading Roeen v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 6 Nov 2018

Dumitrascu v Revenue and Customs (Income Tax/Corporation Tax : Profits): FTTTx 25 Sep 2018

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – return amended by closure notice to remove most of deduction for payments to sub-contractors and all amounts said to have been suffered by appellant under the CIS scheme agreed not to have been suffered – whether deductions for payments made allowable – whether turnover should be reduced on … Continue reading Dumitrascu v Revenue and Customs (Income Tax/Corporation Tax : Profits): FTTTx 25 Sep 2018

Haughton v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 26 Sep 2018

Appeal against an assessment to recover an over-repayment of income tax following the failure by the Respondents properly to record information contained in a paper return -reliance placed on the terms of an extra-statutory concession and, more generally, on the behaviour of the Respondents’ officers and the fact that the repayment has been spent – … Continue reading Haughton v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 26 Sep 2018

Parsons v Revenue and Customs (Income Tax/Corporation Tax : Double Taxation): FTTTx 16 Aug 2018

INCOME TAX – repayment claims by non-resident – personal allowances s 56 ITA 2007 – claims under s 788 ICTA 1988 and s 6 TIOPA – whether reasonable excuse for late claims in some years – Raftopoulou applied – whether in date claims refused had been enquired into – Portland Gas and Raftopoulou considered. INCOME … Continue reading Parsons v Revenue and Customs (Income Tax/Corporation Tax : Double Taxation): FTTTx 16 Aug 2018

Parlitigu v Maksu ja Tolliameti Pohja maksu ja tollikeskus (Common Customs Tariff): ECJ 16 Jul 2009

Customs Classification Salmon backbones Europa Common Customs Tariff Combined Nomenclature Tariff classification Subheading CN 0511 91 10 Subheading CN 0303 22 00 Frozen backbones of farmed Atlantic salmon Regulation (EC) No 85/2006 Anti-dumping duties. Citations: C-56/08, [2009] EUECJ C-56/08 Links: Bailii Jurisdiction: European Customs and Excise Updated: 20 December 2022; Ref: scu.374269

Bird and Another v Revenue and Customs: SCIT 3 Nov 2008

SCIT INCOME TAX – Settlement – Company owned by husband and wife – Allotment of shares in company to their minor children on subscription at par – Payment of dividends to children – Whether settlement by virtue or in consequence of which dividends were paid within meaning of Income and Corporation Taxes Act 1988 ss. … Continue reading Bird and Another v Revenue and Customs: SCIT 3 Nov 2008

Tartaruga Insurance Ltd v Revenue and Customs (Insurance Premium Tax – Exemption for Premiums Related To Risks Situated Outside The UK): FTTTx 14 Jan 2021

Insurance Premium tax – exemption for premiums related to risks situated outside the UK – application of FSMA 2000 Regs 2001/2635 for periods before 2009; application of 2009/3075 for later periods- reading in provisions of Second Directive. – Insurance relating to operations in the North Sea: whether risk insured was only financial or related to … Continue reading Tartaruga Insurance Ltd v Revenue and Customs (Insurance Premium Tax – Exemption for Premiums Related To Risks Situated Outside The UK): FTTTx 14 Jan 2021

Tim Van Vlaandern Transport Sro v Revenue and Customs (Excise Duty – Seizure of Vehicle): FTTTx 3 Dec 2020

Excise Duty – seizure of vehicle – restoration of vehicle offered for a fee – similar incidents involving vehicles owned by related company – whether or not decision of officer was reasonable – held yes – appeal dismissed Citations: [2020] UKFTT 487 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 20 December … Continue reading Tim Van Vlaandern Transport Sro v Revenue and Customs (Excise Duty – Seizure of Vehicle): FTTTx 3 Dec 2020

Seath v Revenue and Customs (VAT – Sole Proprietor With More Than One Business): FTTTx 9 Aug 2019

VAT – sole proprietor with more than one business – total turnover for all businesses for VAT registration – time limits for claims – Leeds City Council applied – Jurisdiction of Tribunal – appeal dismissed – INCOME TAX – Discovery assessments – timing and competency – HMRC discharged burden of proof – onus of proof … Continue reading Seath v Revenue and Customs (VAT – Sole Proprietor With More Than One Business): FTTTx 9 Aug 2019

House T/A P and J Autos v Customs and Excise Commissioners: CA 20 Oct 1995

A global assessment to VAT over several periods made by the Commissioners was not invalid just because separate assessments were also possible. Citations: Gazette 27-Mar-1996, Gazette 08-Nov-1995, Times 20-Oct-1995, Ind Summary 13-Nov-1995 Jurisdiction: England and Wales Citing: Appeal from – House (T/A P and J Autos) v Commissioners of Customs and Excise QBD 7-Jan-1994 A … Continue reading House T/A P and J Autos v Customs and Excise Commissioners: CA 20 Oct 1995

Amini v Revenue and Customs (Excise and Customs Duty – Importation of Tobacco Products): FTTTx 7 Dec 2020

Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed Citations: [2020] UKFTT 496 (TC) Links: Bailii Jurisdiction: … Continue reading Amini v Revenue and Customs (Excise and Customs Duty – Importation of Tobacco Products): FTTTx 7 Dec 2020

Cummine v Revenue and Customs (Application for Permission for Late Notification of Appeal – Reliance On Advisers): FTTTx 12 Mar 2021

PROCEDURE – application for permission for late notification of appeal – reliance on advisers – delay by HMRC in providing information — case could be added to existing appeals without much further work – balancing of factors – permission granted Citations: [2021] UKFTT 67 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 20 … Continue reading Cummine v Revenue and Customs (Application for Permission for Late Notification of Appeal – Reliance On Advisers): FTTTx 12 Mar 2021

M Group Holdings Ltd v Revenue and Customs (Substantial Shareholding Exemption): FTTTx 12 Mar 2021

substantial shareholding exemption – schedule 7AC Taxation of Chargeable Gains Act 1992 – paragraphs 7 and 15A – whether relief available when the shares have been owned by a company in a group for less than 12 months – no Citations: [2021] UKFTT 69 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains Tax Updated: … Continue reading M Group Holdings Ltd v Revenue and Customs (Substantial Shareholding Exemption): FTTTx 12 Mar 2021

Rahman v Revenue and Customs (Income Tax – Penalties for Late Payment): FTTTx 5 Feb 2021

INCOME TAX – Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal dismissed. Permission to appeal out of time – refused. Citations: [2021] UKFTT 32 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 20 December 2022; Ref: scu.661773

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

Planet Ice (Milton Keynes) Ltd and Another v Revenue and Customs (Value Added Tax – Package of Supplies of Admission To Ice Skating Rink and Hire of Children’S Ice Skates): FTTTx 27 Aug 2020

VALUE ADDED TAX – package of supplies of admission to ice skating rink and hire of children’s ice skates – whether single standard rated supply or multiple supplies – remittal by Upper Tribunal to find further facts about the options available to purchasers of the package and to reconsider decision at earlier hearing – on … Continue reading Planet Ice (Milton Keynes) Ltd and Another v Revenue and Customs (Value Added Tax – Package of Supplies of Admission To Ice Skating Rink and Hire of Children’S Ice Skates): FTTTx 27 Aug 2020

Sheth v Revenue and Customs (Application To Notify An Appeal Out of Time): FTTTx 8 Mar 2021

Application to notify an appeal out of time – Dispute as to length of delay – Consideration of reasons for the delay – Evaluation of the circumstances – Discussion of the Morse Review – Application dismissed – Recovery of debt abroad and observation on HMRC’s Care and Management Powers Citations: [2021] UKFTT 62 (TC) Links: … Continue reading Sheth v Revenue and Customs (Application To Notify An Appeal Out of Time): FTTTx 8 Mar 2021

PJD AV Services Ltd v Revenue and Customs (Corporation Tax – Penalty for Late Filing): FTTTx 20 Aug 2019

Penalty for late filing of company tax returns – late appeal to HMRC – taxpayer relied on agent to deal with tax affairs – whether to give permission for late appeals to be made – Martland and Katib considered – permission refused Citations: [2019] UKFTT 542 (TC) Links: Bailii Jurisdiction: England and Wales Corporation Tax … Continue reading PJD AV Services Ltd v Revenue and Customs (Corporation Tax – Penalty for Late Filing): FTTTx 20 Aug 2019

Kaufring v Commission T-293/97 (Customs Union): ECJ 10 May 2001

E J Action for annulment – Importation of television sets from Turkey – EEC-Turkey Association Agreement – Article 3(1) of the Additional Protocol – Compensatory levy – Article 13(1) of Regulation (EEC) No 1430/79 – Remission of import duty not justified – Rights of the defence Citations: T-293/97, [2001] EUECJ T-293/97 Links: Bailii Jurisdiction: European … Continue reading Kaufring v Commission T-293/97 (Customs Union): ECJ 10 May 2001

Kaufring v Commission T-191/97 (Customs Union): ECJ 10 May 2001

ECJ Action for annulment – Importation of television sets from Turkey – EEC-Turkey Association Agreement – Article 3(1) of the Additional Protocol – Compensatory levy – Article 13(1) of Regulation (EEC) No 1430/79 – Remission of import duty not justified – Rights of the defence Citations: T-191/97, [2001] EUECJ T-191/97 Links: Bailii Jurisdiction: European Customs … Continue reading Kaufring v Commission T-191/97 (Customs Union): ECJ 10 May 2001

Kaur v Revenue and Customs (Customs and Excise Duty Penalties – Importation of 8kg Hand Rolling Tobacco): FTTTx 14 Jan 2021

CUSTOMS AND EXCISE DUTY PENALTIES – importation of 8kg hand rolling tobacco – penalties imposed for conduct involving dishonesty – Appellant stated unaware of legal limits and had been given incorrect information when purchasing overseas – held conduct dishonest and appropriate mitigation given for disclosure and cooperation – appeal dismissed Citations: [2021] UKFTT 8 (TC) … Continue reading Kaur v Revenue and Customs (Customs and Excise Duty Penalties – Importation of 8kg Hand Rolling Tobacco): FTTTx 14 Jan 2021

Odey Asset Management Llp v Revenue and Customs (Income Tax – Tax Effects of A Partnership Incentive Plan): FTTTx 4 Feb 2021

INCOME TAX – tax effects of a partnership incentive plan – whether the appellants are taxable on sums allocated to a corporate member of Odey Asset Management LLP in the year of allocation – no – whether the appellants are taxable on sums received on reallocation of special capital to them in the year of … Continue reading Odey Asset Management Llp v Revenue and Customs (Income Tax – Tax Effects of A Partnership Incentive Plan): FTTTx 4 Feb 2021

Clipperton and Another v Revenue and Customs (Income Tax – Settlements Legislation): FTTTx 20 Jan 2021

INCOME TAX – settlements legislation – chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2005 – meaning of ‘settlement’ – meaning of ‘settlor’ – whether dividend or distribution taxable under s383 Income Tax (Trading and Other Income) Act 2005 – appeal dismissed Citations: [2021] UKFTT 12 (TC) Links: Bailii Jurisdiction: England and … Continue reading Clipperton and Another v Revenue and Customs (Income Tax – Settlements Legislation): FTTTx 20 Jan 2021

Tasca Tankers Ltd v Revenue and Customs (Application To Strike Out Appeal – No Reasonable Prospect of Success): FTTTx 29 Jan 2021

Application to strike out appeal – no reasonable prospect of success – Rule 8(3)(c) – MTIC appeal – evidence filed by Appellant alleged not to deal with case advanced by HMRC Citations: [2021] UKFTT 25 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 09 December 2022; Ref: scu.661750

Tuner v Revenue and Customs (Married Womens Non-Payment Election and Married Womens Reduced Rate Election In Respect of National Insurance): FTTTx 8 Mar 2021

Married Women’s Non-Payment Election and Married Women’s Reduced Rate Election in respect of National Insurance, Presumption of Regularity, whether rebutted, appeal allowed in part Citations: [2021] UKFTT 60 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 09 December 2022; Ref: scu.661793

Foundation Partners (Gp) (A Firm) v Revenue and Customs (Income Tax – Partnership Established for Purposes of Constructing A Building In Montenegro): FTTTx 26 Jan 2021

INCOME TAX – partnership established for purposes of constructing a building in Montenegro – claims for sideways loss relief by partners – whether activities of Appellants amounted to a trade – if a trade, whether various payments were trading expenses – basis on which Appellants should calculate any trading loss – application of paragraph 51 … Continue reading Foundation Partners (Gp) (A Firm) v Revenue and Customs (Income Tax – Partnership Established for Purposes of Constructing A Building In Montenegro): FTTTx 26 Jan 2021

Tough v Revenue and Customs (Practice and Procedure – Strike Out): EAT 14 Feb 2020

The Claimant’s claims of direct disability discrimination and harassment had been struck out after a Preliminary Hearing at which the Employment Tribunal (‘ET’) had determined he was not a disabled person for the purposes of the Equality Act 2010. The Claimant appealed, complaining that the ET had erred: (1) in failing to make findings as … Continue reading Tough v Revenue and Customs (Practice and Procedure – Strike Out): EAT 14 Feb 2020

Harrison and Anir (T/A Harrison Solway Logistics Ltd) v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 31 Jan 2019

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – Benefits from availability of cars and use of fuel cards – whether Apollo Fuels applies because fair bargain – payments for private use – whether discovery assessments on directors met conditions in s 29 TMA – effect of discovery assessment where enquiry still in train – application of … Continue reading Harrison and Anir (T/A Harrison Solway Logistics Ltd) v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 31 Jan 2019

JJ Manangement Llp and Others, Regina (on The Application of) v Revenue and Customs and Another: Admn 25 Jul 2019

Challenge to the lawfulness of an investigation by HMRC of tax affairs relating to the claimant’s businesses in Europe. HMRC had been claiming a right to conduct an informal investigation using the 2005 Act. The taxpayer sought judicial review of their actions. Held: The request for review was refused. The statute gave to the revenue … Continue reading JJ Manangement Llp and Others, Regina (on The Application of) v Revenue and Customs and Another: Admn 25 Jul 2019