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
A cargo of whisky was lost in carriage by sea between Leith and Newcastle. A second shipment was made and the loss was claimed. The House was asked whether ‘in a question between a carrier and the person to whom the carrier is responsible in the event of the property being lost, whether it be … Continue reading Dunlop v Lambert: HL 16 Jun 1839
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
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
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
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
UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and … Continue reading Grand Entertainments Company v Revenue and Customs: UTTC 3 May 2016
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
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
The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The Commissioners argued that time could not begin to run until the … Continue reading DFS Furniture Company Plc v Commissioners of Customs and Excise: CA 16 Mar 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
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
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
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
Income Tax and Vat – COP9 Investigation – Suppression of Business Income – assessments for under-declared VAT – discovery amendments and closure notice in respect of under-declaration of income tax – penalties for dishonest, and for deliberate and concealed behaviours – ss 60(1) and 73 VAT Act 1994, ss 28B and 30B Taxes Management Act … Continue reading Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022
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
No Waiver for disclosure of Advice EAT PRACTICE AND PROCEDURE: Admissibility of evidence The claimant sought disclosure of certain legal advice on the basis that its effect, and a summary of its contents, had been put before the court and therefore privilege was waived. The Tribunal rejected the application and the EAT held that they … Continue reading Brennan and others v Sunderland City Council Unison GMB: EAT 16 Dec 2008
Legislation which created a clear anomaly can be interpreted so as to avoid the anomaly if the words used are sufficiently ambiguous as to allow an alternative construction.Neuberger J discussed the case of Marshall v Kerr, saying: ‘It appears to me that the observations of Peter Gibson J, approved by Lord Browne-Wilkinson, in Marshall indicate … Continue reading Jenks v Dickinson (Inspector of Taxes): ChD 16 Jun 1997
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 … Continue reading Iqbal v Revenue and Customs: FTTTx 12 Oct 2016
FTTTx 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 [2016] UKFTT 662 (TC) Bailii England and … Continue reading Mahmud v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 28 Sep 2016
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
FTTTx 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 [2016] UKFTT 347 TC Bailii Finance Act 2003 25(1) … Continue reading Samia Zaheer v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 18 May 2016
FTTTx 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 [2016] UKFTT 334 TC Bailii England and … Continue reading Rashid v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 17 May 2016
FTTTx VAT – HMRC’s refusal to register appellant for VAT – Definition of ‘taxable person’ – Finance Act 1972 and VAT Act 1994 – Compulsory Registration Threshold – Principal VAT Directive Article 286 – Whether United Kingdom enjoys a valid exemption or derogation in relation to the definition of taxable person? – Yes – Whether … Continue reading Geotrading Europe Ltd v Revenue and Customs (VAT – Registration : Compulsory): FTTTx 10 May 2016
FTTTx VAT – Default Surcharge; proportionality; Value Added Tax 1994 s59, penalties for inaccuracies in VAT returns; Finance Act 2007, Schedule 24; appeal allowed in part [2016] UKFTT 310 TC Bailii England and Wales VAT Updated: 16 January 2022; Ref: scu.564365
FTTTx EXCISE DUTY – penalties – Finance Act 1994, section 8 and Finance Act 2003, section 25 – importing cigarettes without payment of duty – dishonestly seeking to evade duty – appeal dismissed [2016] UKFTT 307 TC Bailii inance Act 1994 8, inance Act 2003 25 England and Wales Customs and Excise Updated: 16 January … Continue reading Bazrriz v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 5 May 2016
The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by Airtours. Held: The appeal was dismissed (Clarke and Carnwath LL dissenting) For the VAT to … Continue reading Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016
FTTTx EXCISE – refusal to restore knives – appeal against the refusal of a request to carry out a late statutory review – Section 14A of the Finance Act 1994 – 55 days late – alleged non-receipt of the decision – finding of fact that the decision had been received – appeal dismissed [2016] UKFTT … Continue reading Littler v The Director of Border Revenue (Excise Duty Restoration of Goods (See Also Excise Appeal) : Other): FTTTx 15 Feb 2016
‘Where excise duty should have been paid on imported goods, but has not been, those goods are liable to forfeiture under the Customs and Excise Management Act 1979 (‘the 1979 Act’). Where goods are liable to forfeiture HMRC has power to seize or detain them. Once goods have been seized or detained, the owner of … Continue reading European Brand Trading Ltd v HM Revenue and Customs: CA 16 Feb 2016
FTTTx VAT – DIY Builders Scheme – Section 35 Value Added Tax Act 1994 – Inaccurate claim – Administrative error by Appellant’s representatives – Incorrectly completed form sent by his accountants to the Appellant for signature – Adjustments made by HMRC – Penalty applied – Schedule 24 Finance Act 2007 – Whether the appellant took … Continue reading Coates v Revenue and Customs: FTTTx 16 Sep 2015
A new library had been built for the college. A company owned by the college took a lease of it from the college, and reclaimed the input tax paid on construction. The company managed the library. Held: The Revenue’s appeal failed. The question was whether the college was in occupation of the library, either alone … Continue reading Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs: HL 16 Apr 2008
A charging order was made in 1982 to secure pounds 20,000 under a judgment given in 1979. The judgment creditor did not seek to enforce the charging order until almost 12 years had elapsed since the making of the charging order. An order for possession was made so as to enforce the order. The debtor … Continue reading Ezekiel v Orakpo: CA 16 Sep 1996
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 . .
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: [2016] UKUT 209 (TCC) Links: Bailii Ratio: UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – … Continue reading Grand Entertainments Company v Revenue and Customs; UTTC 3 May 2016
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
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
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
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
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
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
FTTTx FORFEITURE – Border Force offering to restore car for 30% of value – vehicle used to smuggle Class A drugs – whether decision unreasonable – unreasonably favourable to appellant – appeal dismissed – Border Force directed to review its policies [2014] UKFTT 880 (TC) Bailii Finance Act 1994 16(4) England and Wales Customs and … Continue reading Ahmed v The Director of Border Revenue: FTTTx 10 Sep 2014
FTTTx TYPE OF TAX – s. 16 Finance Act 1994 – was Reviewer’s decision not to restore vehicle reasonable – yes. Alison McKenna [2012] UKFTT 426 (TC) Bailii Finance Act 1994 16 England and Wales Customs and Excise Updated: 01 November 2021; Ref: scu.462808
FTTTX PROCEDURE – application to make appeal out of time – decision of Home Office not to restore seized lorry tractor unit upheld on review – appellant had 30 days in which to appeal under s 16(1) Finance Act . .
References: [2002] UKVAT-Excise E00212 Links: Bailii 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 … Continue reading Hendy v Customs and Excise; Excs 11 Jan 2002
Losses arose from the misvaluation of a company before its purchase. The respondent had funded the purchase, relying upon a valuation by the predecessor of the appellant firm of accountants. Further advances had been made when the true situation was revealed. Held: The accountants’ appeal succeeded. As a general rule ‘collateral benefits are those whose … Continue reading Lowick Rose Llp v Swynson Ltd and Another: SC 11 Apr 2017
VAT – Default Surcharges – Section 59(7) and 71 VAT Act 1994 – INCOME TAX — late filing and late payment penalties – paragraphs 23 and 16 of Schedules 55 and 56 to the Finance Act 2009 – forty-one penalties between 2007 and 2017 – issue: reasonable excuse – CEC v Steptoe, Perrin v HMRC … Continue reading Robin St John Sellers v Revenue and Customs (VAT – Default Surcharges): FTTTx 26 Jan 2021
The Alexander T, owned by the appellant and insured by the respondents was a total loss. The insurers resisted payment, the appellant came to allege improperly, and the parties had settled the claim on full payment under a Tomlin Order. The owners later began proceedings in Greece claiming what the defendants said were the same … Continue reading Starlight Shipping Co v Allianz Marine and Aviation Versicherungs Ag and Others: CA 20 Dec 2012
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 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
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
EAT Deposit ordered. Order lost in post due to the Claimant putting wrong post-code on ET1. Review. Distinguishing Judgments from Orders. Strike-out. Extending time. Judges: His Honour Peter Clark Citations: [2005] UKEAT 0318 – 05 – 2907, UKEAT/0319/05/TM, UKEAT/0318/05/TM, [2005] ICR 1647, UKEAT/0320/05/TM, [2005] IRLR 836 Links: Bailii, EATn Statutes: Employment Tribunal Rules 2004 20(1) … Continue reading Sodexho Ltd v Gibbons: EAT 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 claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess numbers of officers, and the taking of images of hard disks, thus acquiring … Continue reading Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise: QBD 25 Jan 2002
The claimant alleged that she had been discrimated against in her work for the appellant, a member of the diplomatic staff at the Saudi Embassy in London. She now appealed against a decision that the respondent had diplomatic immunity. Held: The appeal was allowed: ‘the question whether the exception in article 31(1)(c) would have applied … Continue reading Reyes v Al-Malki and Another: SC 18 Oct 2017
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
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 defendant sought disclosure of full statements used by the claimant . Extracts only had been supplied, and he said they contained private and confidential material. Held: The application failed. The claimant had stated that the balance of the material did not relate to the case, and in the absence of evidence to the contrary … Continue reading Paddick v Associated Newspapers Ltd: QBD 10 Dec 2003
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
Europa The benefits paid by an employer to a worker on the latter’s redundancy constitute a form of pay to which the worker is entitled in respect of his employment, which is paid to him upon termination of the employment relationship, which facilitates his adjustment to the new circumstances resulting from the loss of his … Continue reading Barber v Guardian Royal Exchange Assurance Group: ECJ 17 May 1990
A main contractor who was building not on his own land, would only be free to claim damages from a sub-contractor for defects in the building where the actual owner of the land would not also have had a remedy. Here, the land owner was able to sue under a deed of covenant entered into … Continue reading Alfred Mcalpine Construction Limited v Panatown Limited: HL 17 Feb 2000
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
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
Excs EXCISE DUTY — s16 FA1994 — Restoration of vehicle subject to fee — Whether review decision reasonable? Yes in particular circumstances — Appeal dismissed Citations: [2006] UKVAT-Excise E00976 Links: Bailii Statutes: Finance Act 1991 16 Customs and Excise Updated: 18 July 2022; Ref: scu.272063
The mediator who had acted in attempting to resolve the dispute between the parties sought to have set aside a witness summons issued by the claimant who sought to have the mediated agreement set aside for economic duress. Held: In this case the balance was in favour of the mediator giving the evidence requested. In … Continue reading Farm Assist Ltd v Secretary of State for the Environment, Food and Rural Affairs (No 2): TCC 19 May 2009
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
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
The defendant appealed against a finding of copyright infringement in a computer game. Held: The appeal failed. The court must identify the artistic work relied upon and then decide whether it has been reproduced by copying of the work as a whole or of any substantial part of it. ”Graphic work’ is defined as including … Continue reading Nova Productions Ltd v Mazooma Games Ltd and others: CA 14 Mar 2007
The occupier had been granted a temporary licence by the authority under the homelessness provisions whilst it made its assessment. The assessment concluded that she had become homeless intentionally, and therefore terminated the licence and set out to evict her. She claimed that the authority had to get a court authority before so evicting her. … Continue reading Desnousse v London Borough of Newham and others: CA 17 May 2006
The defendant had been accused of conspiracy to produce pirate copies of films obtained by purchasing copies from cinema owners without the knowledge or consent of the copyright owners. Held: To establish a conspiracy to defraud, it was not necessary to prove a deceit by the defendant of the person who would end up being … Continue reading Scott v Metropolitan Police Commissioner; Regina v Scott: HL 20 Nov 1974
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
The claimant music producer and songwriter had entered into a publishers agreement with the defendant, agreeing to work for it. He now sought to be free to work for another company. The factual background was unclear, and the contract documentation self contradictory as to its term. Held: The court had first to try to read … Continue reading Taylor v Rive Droite Music Ltd: ChD 6 Jul 2004
The petitioner complained of unfair prejudice in the way the company had been operated, and sought an order that his shares be bought out. However the judge found that the net value of the company was negative and the shares worthless. The judge had held that an offer to buy the shares for andpound;5,000 had … Continue reading Bonham v Crow and others: CA 13 Dec 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
The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012
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
A section 51 non-party costs application should not be used as a substitute for the pursuit of a related cause of action against the non-party in ordinary proceedings. Nine rules were set out for allowing a costs order against someone who is not a party to the action. Such orders should be exceptional. The normal … Continue reading Symphony Group Plc v Hodgson: CA 4 May 1993
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
The insurance company had paid claims on policies used to underwrite the production of TV films. The re-insurers resisted the claims against them by the insurers on the grounds of non-disclosure by the insured, or in the alternative damages for misrepresentation. The policies were novel and sophisticated contracts and included clauses modifying the duties of … Continue reading HIH Casualty and General Insurance Limited and others v Chase Manhattan Bank and others: HL 20 Feb 2003
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
The claimant alleged copying of designs. The defendant appealed a finding that copying had taken place. Held: The rejection of the dissection test in Ladbroke was as to the subsistence of copyright and not as to infringement. Evidence of those in the industry as to practice may not allow for elements of law known to … Continue reading Designers Guild Ltd v Russell Williams (Textiles) Ltd: CA 26 Mar 1999
The court reconsidered the law relating to penalty clauses in contracts. The first appeal, Cavendish Square Holding BV v Talal El Makdessi, raised the issue in relation to two clauses in a substantial commercial contract. The second appeal, ParkingEye Ltd v Beavis, raised the issue at a consumer level, with a separate issue under the … Continue reading Cavendish Square Holding Bv v Talal El Makdessi; ParkingEye Ltd v Beavis: SC 4 Nov 2015
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 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
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
The appeal concerned a final third party debt order (formerly a garnishee order). A judgment in France was registered here for enforcement. That jurisdiction was now challenged. Held: A third party debt order is a proprietary remedy operating by attachment against the property of the judgment debtor. The property so attached is the chose in … Continue reading Societe Eram Shipping Company Limited and others v Hong Kong and Shanghai Banking Corp Ltd, Compagnie Internationale de Navigation: HL 12 Jun 2003
Banker’s Liability for Negligent Reference The appellants were advertising agents. They were liable themselves for advertising space taken for a client, and had sought a financial reference from the defendant bankers to the client. The reference was negligent, but the bankers denied any assumption of a duty of care to a third party when purely … Continue reading Hedley Byrne and Co Ltd v Heller and Partners Ltd: HL 28 May 1963
Rehearing/Review – Little Difference on Appeal The appellant asked the Court to reverse a decision on the facts reached in the lower court. Held: The appeal failed (Majority decision). The court’s approach should be the same whether the case was dealt with as a rehearing or as a review. Tanfern was limited to appeals from … Continue reading Assicurazioni Generali Spa v Arab Insurance Group (BSC): CA 13 Nov 2002
