Where an action had been begun on basis of allegations of negligence and breach of trust, new allegations of fraud where quite separate new causes of claim, and went beyond amendments and were disallowed outside the relevant limitation period. Sections 23 and 36 and the absence of express statutory mention in the 1980 Act of … Continue reading Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc v D B Thakerar and Co (a Firm); Ranga and Co (a Firm) and Sterling Financial Services Limited: CA 21 Jul 1998
The council owned land on which it wanted to build a recreational centre. Construction contracts were entered into not by the council but by a finance company, the building contractors being the respondents Wiltshier Northern Ltd. The finance company then assigned to the council its rights under the building contracts, and the council claimed damages … Continue reading Darlington Borough Council v Wiltshier Northern Ltd and Others: CA 29 Jun 1994
An award of damages for misrepresentation required that there had at some time been a right of rescission, not necessarily a continuing right to rescind. An acknowledgement of non-reliance clause has become a common part of modern commercial contracts. An entire agreement clause limits the terms of the parties’ agreement to their written agreement and … Continue reading Thomas Witter v TBP Industries Ltd: ChD 15 Jul 1994
Diplomatic immunity had not been waived by an Australian policeman acting in breach of a court undertaking re documents. The effect of s14(1) was to give state officials protection ‘under the same cloak’ as the state itself: ‘The protection afforded by the Act of 1978 to States would be undermined if employees, officers (or, as … Continue reading Propend Finance Property Ltd and Others v Sing and Another: CA 17 Apr 1997
One paper assessment covering several tax periods need always not be treated as just one assessment. This was a question of fact to be decided on the particular circumstances. Citations: Times 14-Dec-1994, Gazette 15-Feb-1995 Statutes: Finance Act 1985 22(1) Jurisdiction: England and Wales Citing: Appealed from – Commissioners of Customs and Excise v Le Rififi … Continue reading Customs and Excise Commissioners v Le Rififi Ltd: CA 14 Dec 1994
Recoupment of school grant from support grant is expenditure by council. Citations: Times 16-Mar-1994 Statutes: Local Government Finance Act 1992 43-2 Jurisdiction: England and Wales Local Government Updated: 26 October 2022; Ref: scu.87978
Capital allowances were not available on plant which had been leased to the Local Authority and which had since had become part of land occupied by them. The plant was no longer owned by the tax payers. Leased fixtures given capital allowances by sch 17 of 1985 Act after 1984. Citations: Gazette 19-Oct-1994, Times 17-Aug-1994, … Continue reading Melluish (Inspector of Taxes) v BMI (No 3) Ltd and Related Appeals: CA 17 Aug 1994
A leasing company adopting the style of a like supplier had to adopt that supplier’s representations. Citations: Times 01-Apr-1994, [1994] CCLR 127 Jurisdiction: England and Wales Cited by: Cited – Anglo Group Plc, Winther Brown and Co Ltd v Winter Brown and Co Ltd, BML (Office Computers) Ltd, Anglo Group Plc, BML (Office Computers) Ltd … Continue reading Lease Management Services Ltd v Purnell Secretarial Services Ltd: CA 1 Apr 1994
Irrelevant parts of documents required to be disclosed may be blanked out on discovery by the party giving discovery. Hoffmann LJ: ‘It has long been the practice that a party is entitled to seal up or cover up parts of a document which he claims to be irrelevant’, and after citing Jones v Andrews, ‘In … Continue reading GE Capital Corporate Finance Group v Bankers Trust Co and Others: CA 3 Aug 1994
Judges: Vinelott J Citations: [1994] 2 BCLC 607 Jurisdiction: England and Wales Cited by: Cited – Orion Finance Ltd v J D Williams and Company Ltd CA 23-Jun-1995 The finance company had taken an assignment of the benefit of a lease of computer equipment and sought payment from the defendants. . . Lists of cited … Continue reading Orion Finance Ltd v Crown Financial Management Ltd: 1994
VAT – Exemption – welfare services – item 9 group 7 sch 9 VATA 1994 – payroll service – whether ‘closely linked to welfare’ Citations: [2019] UKFTT 354 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 21 October 2022; Ref: scu.638527
(New Zealand) Citations: [1994] UKPC 41 Links: Bailii Jurisdiction: England and Wales Contract Updated: 17 September 2022; Ref: scu.442406
A financial adviser was not liable in negligence for the allegedly negligent selection of sub-underwriters. On the issue of knowing receipt in a claim for restitution, ‘What the decision in Belmont (No 2) . . shows most clearly is that in a ‘knowing receipt’ case it is only necessary to show that the defendant knew … Continue reading Eagle Trust Plc v SBC Securities Ltd; Same v Sbci Bank Corporation Investment Banking Ltd: ChD 28 Sep 1994
A contract was not a life insurance policy if the same sum was payable on death as on a surrender. Citations: Gazette 11-Jan-1995, Independent 15-Sep-1994, Times 21-Jul-1994 Statutes: Life Assurance Act 1774 1 Jurisdiction: England and Wales Insurance Updated: 14 August 2022; Ref: scu.80703
The claimant had obtained a charging order to secure a judgment debt, but took no steps to enforce it for more than twelve years. The chargee denied that it could any longer be enforced, and also that the order carried interest when interest had not been mentioned. Held: A charging order impliedly includes a charge … Continue reading Ezekiel v Orakpo: ChD 4 Nov 1994
The company had gone into liquidation. They had sold consumer policies as extended warranties on behalf of the claimant. The company had insured its own joint liability under the contracts, and the claimant sought information from the company’s administrators to assist it identifying who might else be liable. Held: The claimant could rely upon the … Continue reading First National Tricity Finance Ltd v OT Computers Ltd; In re OT Computers Ltd (in administration): CA 25 May 2004
(Orse In re Pantmaenog Timber Co Ltd)The Receiver sought to use information obtained under section 236 (documents recovered from the directors’ solicitors) in disqualification proceedings. Held: The appeal succeeded. The Act had explicitly given the requisite powers to the receiver whether or not he was the liquidator. Nor was the purpose of the use restricted. … Continue reading Official Receiver v Wadge Rapps and Hunt (a firm) and another and two other actions: HL 31 Jul 2003
No capital allowances were available for a lease of heating equipment in a tenanted property. Allowances might be available if the property were not tenanted. Citations: Gazette 02-Mar-1994, Ind Summary 28-Mar-1994, Times 15-Feb-1994 Statutes: Finance Act 1971 44(1) Jurisdiction: England and Wales Cited by: Appeal from – Melluish (Inspector of Taxes) v BMI (No 3) … Continue reading Melluish (Inspector of Taxes) v BMI (No3) Ltd and Related Appeals: ChD 15 Feb 1994
The thirty day time limit for the forwarding of a case stated is mandatory. The Court of Appeal has no discretion to extend the time limit. Millett LJ analysed the position by reference to the traditional dichotomy of directory or mandatory provisions, saying: ‘The question whether strict compliance with a statutory requirement is necessary has … Continue reading Petch v Gurney (Inspector of Taxes): CA 8 Jun 1994
Shares are allotted to a person when that person acquires an unconditional right to be entered on a company’s register of members. The issue of shares only becomes complete after they are registered in the company’s books for the purposes of the BES scheme.Lord Templeman said: ‘The Act of 1985 preserves the distinction in English … Continue reading National Westminster Bank Plc and Another v Inland Revenue Commissioners: HL 24 Jun 1994
The power to grant relief from forfeiture in finance leases was real, but ceased to be available after property repossessed by the finance company had been contracted for sale by the applicants. The application for relief was in its nature, an application to permit the continuation of the lease, which could not be the basis … Continue reading On Demand Information Plc and Another v Michael Gerson (Finance) Plc and Another: CA 19 Sep 2000
The tenants served a notice on the landlord to enfanchise their properties. The landlord’s counter-notice failed to state whether any estate management scheme existed. The tenants said the counter-notice was invalid. Held: The landlord’s appeal succeeded. The paragraph requiring the statement was a directory requirement, and a failure to comply did not invalidate the notice. … Continue reading 7 Strathay Gardens Ltd v Pointstar Shipping and Finance Ltd and Another: CA 15 Dec 2004
A Home Secretary requesting warrants must be specific on the type he required. It was his duty, and not that of the police to state the method of seizure of documents for use in a foreign jurisdiction. A judge making an order should give reasons for the order. Judges: Laws J Citations: Independent 29-Mar-1994, Times … Continue reading Regina v Central Criminal Court Ex Parte Propend Finance Pty Ltd and Others: QBD 17 Mar 1994
Retirement relief was not lost despite a 4 week gap between a disposal and the cessation of a business. Citations: Ind Summary 04-Jul-1994, Times 08-Jun-1994 Statutes: Finance Act 1985 70(7) Jurisdiction: England and Wales Capital Gains Tax Updated: 05 May 2022; Ref: scu.79199
An undisclosed discount for interest free credit given by a retailer was not allowable, and VAT was payable on the full amount. Citations: Ind Summary 12-Sep-1994 Jurisdiction: England and Wales Cited by: Appeal from – Primback Ltd v Commissioners of Customs and Excise CA 30-Apr-1996 A retailer giving a discount was liable for Vat only … Continue reading Primback Ltd v Customs and Excise Commissioners: QBD 12 Sep 1994
The plaintiff had written long term (tail) insurance. The defendant came to re-insure it. On a dispute there were shown greater losses than had been disclosed, and that this had been known to the Plaintiff. Held: ‘material circumstance’ which would require disclosure under the Act are such circumstances as would affect an insurer’s mind. Did … Continue reading Pan Atlantic Insurance Co Ltd and Another v Pine Top Insurance Co Ltd: HL 27 Jul 1994
Maintenance grant deduction to be included in local authority budget. Citations: Times 04-Mar-1994 Statutes: Local Government Finance Act 1988 82-1 Local Government Updated: 10 April 2022; Ref: scu.87979
The court can order a champertous non-party to pay a successful defendant’s costs of defending the claim.A non-party unlawfully supporting an action was ordered to pay the costs of the defendant. Held: It may not be necessary to every case of lawful maintenance that the maintainer should accept a liability for a successful adverse party’s … Continue reading McFarlane v E E Caledonia Ltd: QBD 8 Dec 1994
An agreement between the parties for assignment or novation of a credit agreement, contained a ‘take out’ agreement (‘TOA’). The defendant began proceedings in California to rescind the agreement, and the claimants obtained summary judgement under the TOA and an injunction to prevent the defendants proceeding in California. The defendants appealed. There were allegations of … Continue reading National Westminster Bank v Utrecht-America Finance Company: CA 10 May 2001
UTTC Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was ‘an eligible body’ within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation … Continue reading Finance and Business Training Ltd v HM Revenue and Customs: UTTC 26 Nov 2013
Appeal by the Commissioners against a decision of the VAT and Duties Tribunal concluding that the School of Finance and Management (London) Ltd was eligible for exemption as a college of a university under Note 1 to Group 6 of Schedule 9 of the Value Added Tax Act 1994. Held: The tribunal found that SFM’s … Continue reading Customs and Excise v School of Finance and Management (London) Ltd: ChD 30 Nov 2001
Application for leave to appeal [2014] EWCA Civ 1412 Bailii England and Wales Citing: At FTTTx – Finance and Business Training Ltd v Revenue and Customs FTTTx 14-Jun-2012 Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of … Continue reading Finance and Business Training Ltd v HM Revenue and Customs: CA 28 Oct 2014
Education – Exemptions – Value Added Tax Act 1994, Sch 9, Group 6, Item 1, Note 1(b )- Exemptions – Whether the Appellant is a college of a university – Whether the Appellant is an eligible body [2012] UKFTT 382 (TC) Bailii England and Wales Cited by: Appeal from – Finance and Business Training Ltd … Continue reading Finance and Business Training Ltd v Revenue and Customs: FTTTx 14 Jun 2012
The court was asked ‘Does EU law mean that a provider of university courses is entitled to the education exemption from VAT in the same way as a university even if not so entitled under UK VAT law?’ The FTT decided it was not. Although it supplied a university education, FBT also had to show … Continue reading Finance and Business Training Ltd v Revenue and Customs: CA 19 Jan 2016
Hire-purchase agreements for the hire of three lorries were entered into by Transag, a haulier, between January and May 1991. The price for the three lorries was andpound;177,333, with down payments totalling andpound;69,333 and the balance (for each vehicle) due by 36 monthly payments of andpound;1000. Transag went into administrative receivership in November 1993, when … Continue reading Transag Haulage Ltd (In Admin Receivership) v Leyland Daf Finance Plc and Another: ChD 31 Jan 1994
A person requesting third party information under the Act, must first establish a claim sufficient to justify the right claimed. The third party claimant’s right against the insured arose at the time when the claimant suffered a loss but that the right of the insured to sue his insurer in respect of the liability he … Continue reading Woolwich Building Society v Taylor and Another: ChD 17 May 1994
(New Zealand) The court noted a greater reluctance in Australia and Ireland than in England to accept the creation of a fixed charge over present and future book debts. Tompkins J said:’ a requirement to pay the proceeds of the book debts into the company’s account without any restriction on how the company may use … Continue reading Supercool Refrigeration and Air Conditioning v Hoverd Industries Ltd: 1994
A settlor by will was deemed to have had an interest as funds were passed to a Jersey Trust. The section merely made or allowed that a variation of a will would not be a taxable event in UK law. It had no other effects. A deed of family arrangement . .
It had been alleged that there had been a conspiracy involving the company giving unlawful financial assistance for the purchase of its own shares.
Held: Dishonesty is not a necessary ingredient of liability in an allegation of a ‘knowing . .
The finance company had taken an assignment of the benefit of a lease of computer equipment and sought payment from the defendants. . .
A settlor by will was deemed to have had an interest as funds were passed to a Jersey Trust. The section merely made or allowed that a variation of a will would not be a taxable event in UK law. It had no other effects. A deed of family arrangement . .
References: [2013] UKUT 594 (TCC) Links: Bailii UTTC Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was ‘an eligible body’ within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible … Continue reading Finance and Business Training Ltd v HM Revenue and Customs; UTTC 26 Nov 2013
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UTTC Excise Duty and Value Added Tax – Alleged release to the home market of duty suspended whisky and vodka despatched from the Appellant’s warehouse – exercise of powers under section 12 Finance Act 1994 – . .
Excise Duty Appeals : Time To Appeal – Refusal of late request to carry out review of decision not to restore seized goods – Whether decision should be upheld – No – Application allowed and review directed – Section 14A Finance Act 1994 . .
FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil – Duty) : Evasion – EXCISE DUTY – penalties – Finance Act 1994, section 8 and Finance Act 2003, section 25 – importing cigarettes without payment . .
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
EXCISE AND CUSTOMS DUTY – importation of shisha tobacco products – appeal against penalty – s25(1) of Finance Act 2003 and s8(1) of Finance Act 1994 – whether dishonestly – yes – whether allowances given to reduce penalties correct – yes – whether amount of penalty correct – yes- appeal dismissed Citations: [2019] UKFTT 733 … Continue reading Namoale v Revenue and Customs (Excise and Customs Duty – Importation of Shisha Tobacco Products): FTTTx 4 Dec 2019
EXCISE AND CUSTOMS DUTY – importation of shisha tobacco products – appeal against penalty – s25(1) of Finance Act 2003 and s8(1) of Finance Act 1994 – whether dishonestly – yes – whether allowances given to reduce penalties correct – yes – whether amount of penalty correct – yes- appeal dismissed. Citations: [2019] UKFTT 734 … Continue reading Zaari v Revenue and Customs (Excise and Customs Duty – Importation of Shisha Tobacco Products): FTTTx 4 Dec 2019
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: [2019] UKFTT 711 (TC) Links: Bailii Jurisdiction: … Continue reading Arif v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 2 Dec 2019
EXCISE DUTY – penalties – section 8 Finance Act 1994 and section 25 Finance Act 2003 – importing cigarettes without payment of duty – dishonestly seeking to evade duty – appeal dismissed Citations: [2019] UKFTT 735 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 19 November 2022; Ref: scu.646925
The stamp duty payable on a lease is calculated according to the values known at the date of the lease in accordance with the formula provided. Citations: Times 04-Feb-1998, Gazette 11-Feb-1998 Statutes: Finance Act 1994 242 Jurisdiction: England and Wales Citing: Appeal from – L M Tenancies 1 Plc v Inland Revenue Commissioners ChD 11-Jul-1996 … Continue reading L M Tenancies 1 Ltd v Inland Revenue Commissioners: CA 4 Feb 1998
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 – no – reduction to penalties increased – otherwise appeal dismissed Citations: [2020] … Continue reading Lockey v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 5 Feb 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 – no – insufficient reduction given for co-operation – appeal dismissed subject to … Continue reading Southern v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 5 Feb 2020
EXCISE DUTY AND CUSTOMS DUTY – civil evasion penalties – s25 Finance Act 2003 and s8 Finance Act 1994 – late appeal admitted – hearing in absence of appellant – whether seeking to evade duty – yes – whether dishonest conduct – yes – whether allowances given to reduce penalties correct – yes – whether … Continue reading Jimcaale v Revenue and Customs (Excise Duty and Customs Duty – Civil Evasion Penalties): FTTTx 3 Feb 2020
EXCISE AND CUSTOMS DUTY – importation of tobacco products – appeal against 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 – whether amount of penalties correct – no – penalty amount amended – … Continue reading Ghazanafar v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 30 Oct 2019
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 96 (TC) Links: Bailii Jurisdiction: … Continue reading Ali v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 17 Feb 2020
FTTTx TYPE OF TAX – s. 16 Finance Act 1994 – was Reviewer’s decision not to restore vehicle reasonable – yes. Citations: [2012] UKFTT 403 (TC) Links: Bailii Customs and Excise Updated: 03 November 2022; Ref: scu.462792
EXCISE DUTY – hand rolling tobacco – s.12(1A) Finance Act 1994 and Schedule 41 to Finance Act 2008 – strike out application – illiteracy – appellant unable to read – Jones and Race considered – deeming of commercial use – the temporal effect of the deeming rule – no reasonable excuse – no special circumstances … Continue reading Clark v Revenue and Customs (Procedure : Excise Duty – Hand Rolling Tobacco): FTTTx 25 Jul 2019
VDT VALUE ADDED TAX – import VAT – Simplified Import VAT Accounting (‘SIVA’) – trader authorised to defer payment with nil security – default in accounting for domestic VAT – whether sufficient without more to justify revocation of nil security requirement – criteria to be considered – whether trader representing risk to the revenue – … Continue reading Martin Yaffe International Ltd v Revenue and Customs: VDT 14 Jul 2005
Customs Duty : Origin, Certificates of – – rules of origin under Pan Euro Mediterranean Convention – evidence of origin of soap bars exported to Albania – was decision of HMRC reasonably arrived at – s16 Finance Act 1994 Citations: [2019] UKFTT 266 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 21 … Continue reading Sian Wholesale v Revenue and Customs: FTTTx 23 Apr 2019
The court considered the operation of Insurance Premium Tax. Citations: [2009] EWHC 1311 (Ch) Links: Bailii Statutes: Finance Act 1994 Jurisdiction: England and Wales Taxes – Other Updated: 01 October 2022; Ref: scu.347102
CUSTOMS AND EXCISE – seizure of vehicle – appeal against decision not to restore the vehicle – s 152(b) Customs and Excise Management Act 1979 – s 16 Finance Act 1994 – whether the refusal decision could not reasonably have been arrived at – appeal allowed – further review directed Citations: [2022] UKFTT 272 (TC) … Continue reading Corach International Transport Ltd v Revenue and Customs: FTTTx 12 Aug 2022
FTTTx Seizure by border agency- application to appeal for review out of time- Finance Act 1994 s14A- ground to make application by third party – unreasonable delay- appeal dismissed. Citations: [2013] UKFTT 684 (TC) Links: Bailii Statutes: Finance Act 1994 14A Jurisdiction: England and Wales Customs and Excise Updated: 03 September 2022; Ref: scu.518614
Application to make appeal out of time – HMRC deciding not to undertake review on grounds of no reasonable excuse for out of time application for review – whether in those circumstances Appellant has 30 days in which to appeal – yes – ss 15E and 16(1D) Finance Act 1994 – whether, if appeal is … Continue reading Scanwell Freight Services Ltd v Revenue and Customs: FTTTx 21 Jan 2014
The parties anticipated a change in the system for taxing gains on options to buy or sell bonds and government securities. An option would be purchased before the change and exercised after the change to create losses which could be set off against other taxable gains. The risk to the market maker (Citibank) was set … Continue reading Inland Revenue Commissioners v Scottish Provident Institution: HL 25 Nov 2004
REPAYMENT SUPPLEMENT – Time limit for repayment – Delay due to Commissioners’ inquiry – Calculation of period of inquiry – Finance Act 1994 s.79(4) – Value Added Tax General Regulations 1995 regs 198 and 199 Citations: [2003] UKVAT V18243 Links: Bailii Jurisdiction: England and Wales VAT Updated: 09 August 2022; Ref: scu.221209
The Court considered the applicability of the European Convention of Human Rights to VAT and Excise procedures, namely whether or not the imposition by the Commissioners of Customs and Excise of (ostensibly civil) penalties for alleged dishonest evasion of tax pursuant to S.60(1) of the Value Added Tax Act 1994 and s.8(1) of the Finance … Continue reading Yau and others v Customs and Excise: CA 3 Jul 2001
EXCISE DUTY – penalties – section 8 Finance Act 1994 and section 25 Finance Act 2003 – importing tobacco and cigarettes without payment of duty – dishonestly seeking to evade duty – appeal dismissed Citations: [2019] UKFTT 567 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 08 August 2022; Ref: scu.641361
Excise Duty and Customs Duty – Civil Evasion Penalties – section 8 Finance Act 1994 and section 25 Finance Act 2003 – whether conduct involved dishonesty – quantification of penalty – mitigation allowed – appeal allowed in part Citations: [2019] UKFTT 563 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 03 August … Continue reading Moustapha v Revenue and Customs: FTTTx 4 Sep 2019
FTTTx EXCISE DUTY – 8.5 kgs of hand-rolling tobacco seized by Commissioners on grounds imported for commercial use – condemnation proceedings commenced in magistrates’ court – Commissioners decision not to restore goods – appellant failed to attend magistrates’ court hearing and goods condemned – restoration proceedings commenced – whether appellant entitled to challenge legality of … Continue reading Morgan v Revenue and Customs: FTTTx 19 Jun 2009
FTTTx EXCISE GOODS RESTORATION – VEHICLE RESTORATION – own use? – yes – appeal allowed. Citations: [2009] UKFTT 133 (TC) Links: Bailii Statutes: Finance Act 1994 16(4) Jurisdiction: England and Wales Cited by: At FTTTx – Revenue and Customs v Jones and Another CA 18-Jul-2011 HMRC appealed against an order for the return to the … Continue reading Jones v Revenue and Customs: FTTTx 18 Jun 2009
Excise duty and customs duty – civil evasion penalties – section 8 of the Finance Act 1994 and section 25 of the Finance Act 2003 – whether conduct involving dishonesty – appeal dismissed – penalties upheld Citations: [2016] UKFTT 524 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 26 July 2022; Ref: … Continue reading Osman v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Assessment): FTTTx 29 Jul 2016
SCIT DEBT CONTRACTS – whether self-cancelling contracts can be looked at together – yes but s 165 FA 1994 still not applicable – in the light of Tower MCashback can the Revenue raise s 167 FA 1994 having made their amendment to the self-assessment under s 165 – yes – whether s 167 applies – … Continue reading Bayfine UK Products Bayfine UK v Revenue and Customs: SCIT 19 Nov 2008
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION – Whether criminal charge – Whether Magna … Continue reading Davidson v Revenue and Customs: Excs 25 Jul 2008
EXCISE DUTY – HYDROCARBON OIL – CIVIL PENALTY – use of red diesel in road vehicle – Appellant failed to check the contents of the container before fuelling his vehicle – knew that the containers may contain red diesel – Appellant made stupid mistake – no reasonable excuse – appeal dismissed – sections 9 and … Continue reading Roberts v Revenue and Customs: Excs 1 Dec 2005
EXCISE – Restoration – Application by Customs to dismiss appeal as abuse of process – Deemed forfeiture of 5000 cigarettes – Appellant claiming cigarettes for own use – Notice 12A (October 2002) – Appellant sent Letters A and B both appealing against seizure and requesting restoration – Customs’ letter stating restoration could not be considered … Continue reading Smith v Revenue and Customs: Excs 12 Jul 2005
Excs EXCISE DUTY – refusal to restore excise goods including 18 kilograms of hand rolling tobacco and 24,860 cigarettes imported by the three Appellants – the Appellants claimed that the goods were not liable to forfeiture and proceedings were commenced in the magistrates court – those proceedings had not been heard at the date of … Continue reading McCullim and others v Customs and Excise: Excs 7 Feb 2005
RESTORATION OF GOODS – reasonableness of decision not to restore – Finance Act 1994 s.16(4) – goods held for personal use – appeal allowed Citations: [2003] UKVAT-Excise E00477 Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 18 July 2022; Ref: scu.271564
RESTORATION REFUSAL – Vehicle – Appellant disabled – Importing cigarettes and tobacco 5 times guideline – Heavy smoker – Part to be reimbursed by family – Larger quantity allowed through 7 weeks earlier – Little detail recorded but Notice 1 served – Disability not regarded as relevant by Review Officer – Wrong test applied by … Continue reading Hendy v Customs and Excise: Excs 11 Jan 2002
EXCISE DUTY – Approval to carry on a controlled activity (Alcoholic Liquor Duties Act 1979, s 88C) – Appeal against refusal of approval – ‘Fit and proper person’ – Alcohol Wholesaler Registration Scheme (AWRS) – Whether decision maker reasonably arrived at decision (Finance Act 1994, s 16(4)) Citations: [2022] UKFTT 176 (TC) Links: Bailii Jurisdiction: … Continue reading Hare Wines Limited v Revenue and Customs (Procedure : Other): FTTTx 7 Jun 2022
SCIT QUALIFYING CONTRACTS – Profits and losses – Front end payments under currency contracts – Whether qualifying payments – No – Whether to be allocated such that payments are included as ‘amounts B’ – No – Whether currency contracts were entered into for unallowable purposes – Yes – Appeal dismissed – FA 1994 ss 151, … Continue reading Prudential Plc v Revenue and Customs: SCIT 11 Sep 2007
EXCISE DUTY – civil evasion penalty under section 8 (1) Finance Act 1994 and section 25 (1) Finance Act 2003 – whether appellant dishonest – appeal allowed Citations: [2019] UKFTT 398 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 10 July 2022; Ref: scu.639120
TAX AVOIDANCE; cross options and collateral loan; whether cross options to be regarded as single composite transaction with no commercial purpose other than tax saving scheme; loan relationships; gilts; debt contract; Finance Act 1994 as amended sections 147-177; Finance Act 1996 sections 80 and 81 Citations: [2001] UKSC SPC00315 Links: Bailii Jurisdiction: England and Wales … Continue reading Scottish Provident Institution v Customs and Excise: SCIT 17 Dec 2001
The applicant claimed that proceedings under which he had been accused of fraud in dishonestly evading VAT liability were in reality criminal proceedings and that the minimum standards of a fair trial applied. Held: The characterisation under the rules of such proceedings as civil was a starting point only. The fact that no sanction of … Continue reading Han and Yau t/a Murdishaw Supper Bar, and Others v Commissioners of Customs and Excise: CA 3 Jul 2001
The owner of a motor vehicle which had been seized by Customs applied to have it restored. Held: the 1994 Act placed the burden on the applicant to establish that she was entitled to the return of her car, but the standard of proof was the civil standard only. The applicant had not met that … Continue reading Golobiewska v Commissioners of Customs and excise: CA 6 May 2005
Excise Duty – restoration – Customs Excise and Management Act 1979 sections 88 and 139 – adaptation of vehicle for purpose of concealment of goods – seizure and confiscation of vehicle – refusal of restoration – Romanian owner denied knowledge of adaptation – s 16 Finance Act 1994 – whether the review officer had taken … Continue reading SC Nicktrans Srl v Director of Border Revenue: FTTTx 25 Apr 2015
FTTTx Excise Duty – warehouse – application for registration as an owner of goods under Warehousekeepers and Owners of Goods Regulations 1999 (‘WOWGR’) – whether decision of HMRC could reasonably have been arrived at – jurisdiction of Tribunal – appropriate remedy under section 16 (4) Finance Act 1994 – appeal allowed – directions to Commissioners … Continue reading Eastenders Cash and Carry Plc v Revenue and Customs: FTTTx 29 Dec 2010
When an appeal is lodged in a VAT dispute, the discretion as to whether to require the appellant to lodge security for costs in the appeal, was a decision exclusively to be decided by the tribunal itself. A decision as to such security could not be challenged within enforcement proceedings. Citations: Times 17-Aug-2000 Statutes: Finance … Continue reading Commissioners of Customs and Excise v Broomco (1984) Ltd (Formerly Anchor Foods Ltd): CA 17 Aug 2000
Excise Duties – Alcohol Wholesaler Registration Scheme – Appeal against refusal of approval – Part 6A Alcoholic Liquor Duties Act 1979 – extent of tribunal’s jurisdiction on appeal under Section 16(4) Finance Act 1994 – whether tribunal can take into account events occurring after the date of the decision appealed against – effect of failure … Continue reading Continental Cash and Carry Limited v Revenue and Customs: FTTTx 10 Feb 2022
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 penalties correctly imposed – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed Citations: [2018] UKFTT 222 (TC) Links: … Continue reading Ahmadi v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 17 Apr 2018
This appeal arises in the context of the regime which permits wholesale trading in alcoholic drinks and other dutiable goods which are held in, or moved between, excise warehouses without giving rise to an ‘excise duty point’ and thus attracting liability for excise duty. Held: (i) The High Court has jurisdiction to grant an injunction … Continue reading CC and C Ltd v Revenue and Customs: CA 19 Dec 2014
UTTC EXCISE DUTIES – whether assessment made within time limit – FA 1994 s 12 – when necessary facts came to the respondents’ knowledge – whether FTT’s findings of fact open to it – yes – appeal dismissed Citations: [2017] UKUT 245 (TCC) Links: Bailii Statutes: Finance Act 1994 12 Jurisdiction: England and Wales Customs … Continue reading Lithuanian Beer Ltd v Revenue and Customs (Excise Duties): UTTC 14 Jun 2017
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: [2017] UKFTT 814 (TC) Links: Bailii Jurisdiction: … Continue reading Yosefi v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 8 Nov 2017
FTTTx (Excise Duty Tobacco : Hand Rolling) 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: … Continue reading Chaudhary v Revenue and Customs: FTTTx 6 Nov 2017
Excise Duty Tobacco : Hand Rolling – Excise and Customs Duty – importation of tobacco products – late appeal against Civil Evasion Penalties – s 25(1) Finance Act 2003 and s 8(1) Finance Act 1994 – cross application by HMRC to strike out – merits of appeal considered – whether any reasonable prospect of the … Continue reading Khan v Revenue and Customs: FTTTx 8 Sep 2017
EXCISE DUTY – hydrocarbon oil – civil penalties – taking in and use of red diesel on public roads – whether Appellant had reasonable excuse for conduct – yes – appeal allowed – Sections 9 and 10 Finance Act 1994 Citations: [2009] UKFTT 294 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: … Continue reading AC Rosbottom v Revenue and Customs: FTTTx 4 Nov 2009
EXCISE DUTY – appeal against HMRC’s decision to refuse approval for registration as a wholesaler of alcohol on the basis that they were not satisfied that the appellants are fit and proper persons – s 88C (2) of the Alcoholic Liquor Duties Act 1979 – appeal allowed and a review ordered under s 16(4) of … Continue reading Corbelli and Another (T/A Corbelli Wines) v Revenue and Customs: FTTTx 7 Aug 2017
EXCISE DUTY – Assessment to excise duty in respect of irregularity in the movement of duty suspended goods – whether irregularity occurred – if so whether irregularity occurred in the UK – Article 6 and Article 20 Council Directive 92/12/EEC – Regulation 3 Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001- Article … Continue reading Cantina Levorato Srl v Revenue and Customs (Excise Duty – Assessment To Excise Duty In Respect of Irregularity In The Movement of Duty Suspended Goods): FTTTx 9 Dec 2021
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: [2017] UKFTT 218 (TC) Links: Bailii Jurisdiction: … Continue reading Ali v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 8 Mar 2017
