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Byrne v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 17 Feb 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – Residence abroad – whether taxpayer had a reasonable excuse for her default – appeal dismissed. Citations: [2020] UKFTT 95 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 November 2022; … Continue reading Byrne v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 17 Feb 2020

Gilmour v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 20 Feb 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2020] UKFTT 105 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 November 2022; Ref: scu.649189

Curran v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 14 Feb 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – Family member’s illness – whether taxpayer had a reasonable excuse for her default – appeal dismissed. Permission to appeal out of time – refused. Citations: [2020] UKFTT 88 (TC) Links: Bailii Jurisdiction: … Continue reading Curran v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 14 Feb 2020

Robinson-Lane v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties): FTTTx 8 Jul 2019

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – failure to properly administer online account -whether taxpayer had a reasonable excuse for her default – appeal dismissed. Citations: [2019] UKFTT 439 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Robinson-Lane v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties): FTTTx 8 Jul 2019

Smith v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties): FTTTx 29 May 2019

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2019] UKFTT 339 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 24 October 2022; Ref: scu.638514

Grewal v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 22 Jun 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for her default – appeal allowed in part. Citations: [2020] UKFTT 265 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 03 February 2022; Ref: scu.652285

Prizedome Ltd and Another v Revenue and Customs: CA 12 Mar 2009

This case is about the taxation of capital gains of groups of companies under the Taxation of Chargeable Gains Act 1992 (the 1992 Act). The appeal turns on the construction of section 177A of and Schedule 7A to the 1992 Act. Those provisions place restrictions on the set-off of ‘pre-entry losses.’ They were inserted in … Continue reading Prizedome Ltd and Another v Revenue and Customs: CA 12 Mar 2009

Wilhelm Finance Inc v Ente Administrador Del Astillero Rio Santiago: ComC 19 May 2009

The defendant sought to have leave for substituted service to be set aside, saying that it was a state owned entity with immunity under the 1978 Act. Judges: Teare J Citations: [2009] EWHC 1074 (Comm), [2009] 1 CLC 867 Links: Bailii Statutes: State Immunity Act 1978 Jurisdiction: England and Wales Litigation Practice Updated: 05 December … Continue reading Wilhelm Finance Inc v Ente Administrador Del Astillero Rio Santiago: ComC 19 May 2009

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

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

Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 30 Jan 2013

(British Virgin Islands) The claimant sought to recover shareholdings given in charge. Held: There was an event of default, which entitled ATT to accelerate the loan and to appropriate – or forfeit – the charged shares, but that relief against forfeiture should be available to CH and CFI on appropriate conditions. Lord Neuberger giving the … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 30 Jan 2013

Cukurova Finance International Ltd and Others v Alfa Telecom Turkey Ltd: PC 23 May 2012

(British Virgin Islands) Interlocutory issue as to who should manage the affairs of the Turkcell mobile telephone business pending the Board’s final adjudication (after a hearing which should take place this autumn) on the rights and wrongs of what happened in April and May 2007 and on the question whether, if Alfa is otherwise entitled … Continue reading Cukurova Finance International Ltd and Others v Alfa Telecom Turkey Ltd: PC 23 May 2012

Derek Norman Green (Patent): IPO 27 Mar 2009

IPO The application was filed on 7 May 2008 in the name of Derrick Norman Green. The application was filed under Section 89A (3) of the Act 1977, requesting entry to the UK National Phase for international application PCT/GB2006/001054. The period prescribed by Rule 66(1) (b) for entry into the National Phase is 31 months … Continue reading Derek Norman Green (Patent): IPO 27 Mar 2009

The Research and Development Partnership Ltd v The Commissioners for Revenue and Customs: FTTTx 30 Nov 2009

Penalty – Failure to provide information and documents – reliance on accountant to provide information and documents – Whether reasonable excuse – Yes – Appeal allowed – Paragraph 29 schedule 18 Finance Act 1998 Citations: [2009] UKFTT 328 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 04 October 2022; Ref: scu.409123

Cormac Construction Ltd v Revenue and Customs: FTTTx 17 Dec 2009

Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse – Yes – Appeal Allowed – section 66 and schedule 11 Finance Act 2004 – Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005 Citations: [2009] UKFTT 380 (TC) Links: Bailii Statutes: Income … Continue reading Cormac Construction Ltd v Revenue and Customs: FTTTx 17 Dec 2009

Prior Roofing Ltd v Revenue and Customs: FTTTx 11 Nov 2009

Sub-contractors in the construction industry; Construction Industry Scheme; removal of Gross Payments Status; appeal under section 67 Finance Act 2004; ‘compliance test’; ‘reasonable excuse’ for failure of the compliance test; ‘exceptional’ business conditions. Citations: [2009] UKFTT 302 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax, Construction Updated: 04 October 2022; Ref: scu.409118

A Longworth and Sons Ltd v Revenue and Customs: FTTTx 24 Jun 2009

FTTTx Cancellation of Gross Payment Status under s66(1) Finance Act 2004; reasonable excuse for failures; trading problems; use of discounted invoice system; proportionality. Citations: [2009] UKFTT 286 (TC) Links: Bailii Statutes: Finance Act 2004 66(1) Jurisdiction: England and Wales Income Tax, Construction Updated: 01 October 2022; Ref: scu.408989

HSBC Bank Plc v Dyche and Another: ChD 18 Nov 2009

The parties disputed the claimed beneficial interest of the second defendant. The second defendant (C) said that it had been purchased for him by the first defendant (D) from C’s trustee in bankruptcy, and was thereafter held in trust for him on the basis that C would repay D. Held: The property was held on … Continue reading HSBC Bank Plc v Dyche and Another: ChD 18 Nov 2009

Woodpecker Ltd v HM Revenue and Customs: ChD 20 Oct 2009

The company taxpayer appealed against a decision that payments it had made to the trustees of an employee share ownership plan were deductible. Judges: Norris J Citations: [2009] EWHC 3442 (Ch), [2010] BTC 225, [2010] BTC 225 Links: Bailii Statutes: Finance Act 1989 43 Jurisdiction: England and Wales Corporation Tax Updated: 27 September 2022; Ref: … Continue reading Woodpecker Ltd v HM Revenue and Customs: ChD 20 Oct 2009

Sigma Finance Corporation, Re; (in administrative receivership): SC 29 Oct 2009

The court considered how the losses of the insolvent company were to be distributed as between secured creditors and preferential creditors, given the terms of the applicable trust deed. Held: The court considered the interpretations of the deed, looking at the ‘landscape of the instrument as a whole’ and interpretations given. The Court emphasised the … Continue reading Sigma Finance Corporation, Re; (in administrative receivership): SC 29 Oct 2009

Rubin and Another v Eurofinance Sa and Others: CA 20 Jul 2010

The Court considered whether the principle of universality in insolvency proceedings enabled the court to enforce a judgment in personam which had been given in New York against the defendants in and for the purposes of bankruptcy proceedings in New York, notwithstanding that the defendants had not submitted to the jurisdiction of the New York … Continue reading Rubin and Another v Eurofinance Sa and Others: CA 20 Jul 2010

Rubin and Another v Eurofinance Sa and Others: ChD 31 Jul 2009

Judges: Nicholas Strauss QC J Citations: [2009] EWHC 2129 (Ch), [2010] 1 All ER (Comm) 81, [2009] BPIR 1478 Links: Bailii Statutes: Trustee Act 1925, Cross-Border Insolvency Regulations 2006 Jurisdiction: England and Wales Cited by: Appeal from – Rubin and Another v Eurofinance Sa and Others CA 20-Jul-2010 The Court considered whether the principle of … Continue reading Rubin and Another v Eurofinance Sa and Others: ChD 31 Jul 2009

Webster (Valuation Officer) v Yorkshire Water Services Ltd: UTLC 5 Oct 2009

UTLC RATING – exemption – sewer – screening and de-gritting plant at installation 2 km from treatment works – sewage pumped through tunnel – whether installation an accessory belonging to a sewer – where treatment commenced – held that treatment screening and de-gritting were part of treatment – held not exempt – appeal dismissed – … Continue reading Webster (Valuation Officer) v Yorkshire Water Services Ltd: UTLC 5 Oct 2009

Huntley Solutions Ltd v The Commissioners for Revenue and Customs: FTTTx 30 Nov 2009

Penalty – Failure to provide information and documents – reliance on accountant – Whether reasonable excuse – No – Appeal dismissed – Paragraph 29 schedule 18 Finance Act 1998 Citations: [2009] UKFTT 329 (TC) Links: Bailii Jurisdiction: England and Wales Corporation Tax Updated: 17 August 2022; Ref: scu.409108

Pendragon Plc and Others v Revenue and Customs: FTTTx 31 Jul 2009

FTTTx VAT- financing involving sale of business – Abuse? No financing transaction as going concern which gave margin treatment – Appeal allowed Judges: Shipwright TJ Citations: [2009] UKFTT 192 (TC) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Mayor of Bradford v Pickles HL 29-Jul-1895 The plaintiffs sought an injunction to prevent the defendant … Continue reading Pendragon Plc and Others v Revenue and Customs: FTTTx 31 Jul 2009

Mutch v Revenue and Customs: FTTTx 7 Jul 2009

FTTTx GROSS PAYMENT STATUS – Compliance test – Cancellation – Carpentry Business hit by drop in orders -Insufficient cash to pay tax liabilities on due dates – Whether reasonable excuse – Yes – Appeal allowed – Finance Act 2004 Schedule 11 para 4 (4). Citations: [2009] UKFTT 288 (TC) Links: Bailii Statutes: Finance Act 2004 … Continue reading Mutch v Revenue and Customs: FTTTx 7 Jul 2009

Grosvenor v Revenue and Customs: FTTTx 11 May 2009

FTTTx Construction Industry Scheme-Cancellation of registration for gross payment (Finance Act 2004 s.66)-Whether ‘reasonable excuse for the failure to comply’ (Finance Act 2004 Sch 11 para 4(4)(a); Taxes Management Act 1970 s.118(2))-Appeal dismissed Citations: [2009] UKFTT 283 (TC) Links: Bailii Statutes: Taxes Management Act 1970 118(2) Taxes Management, Construction Updated: 17 August 2022; Ref: scu.408988

Vitesse Networks Ltd, Regina (on The Application of) v North West Wiltshire Magistrates Court: Admn 10 Dec 2009

Judges: Owen J Citations: [2009] EWHC 3283 (Admin) Links: Bailii Statutes: Non-Domestic Ratings (Collection and Enforcement) Local Lists Regulations 1989, Local Government Finance Act 1988 Citing: Cited – Sunworld Limited v Hammersmith and Fulham London Borough Council QBD 2000 The company faced a prosecution under the 1968 Act, in respect of a brochure. On conviction, … Continue reading Vitesse Networks Ltd, Regina (on The Application of) v North West Wiltshire Magistrates Court: Admn 10 Dec 2009

Cukurova Finance International Ltd and Another, Regina (on The Application of) v HM Treasury and Another: Admn 29 Sep 2008

The claimant contended that section 2(2)(b) of the the 1972 Act did not confer power on Her Majesty’s Treasury to make the 2003 Regulations and, accordingly, they should be quashed or, alternatively, construed so as to be intra vires. Judges: Moses LJ Citations: [2008] EWHC 2567 (Admin), [2009] Eu LR 317 Links: Bailii Statutes: Financial … Continue reading Cukurova Finance International Ltd and Another, Regina (on The Application of) v HM Treasury and Another: Admn 29 Sep 2008

Secretary of State for the Department for Work and Pensions v Alam: EAT 9 Nov 2009

EAT DISABILITY DISCRIMINATIONReasonable adjustmentsSection 4A(1) and (3) of the Disability Discrimination Act 1995.The Tribunal found that employer had failed to make a reasonable adjustment when it gave the Claimant a 12 month written warning for leaving work early without asking for or obtaining permission. On appeal, the Employment Appeal Tribunal held: no basis in fact … Continue reading Secretary of State for the Department for Work and Pensions v Alam: EAT 9 Nov 2009

St Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No.2): CA 1973

When looking at a contract ‘one must construe the document according to the natural meaning of the words contained in the document as a whole, read in the light of surrounding circumstances.’ The contra preferetem rule can only come into play ‘if the court finds itself unable on the material before it to reach a … Continue reading St Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No.2): CA 1973

Watts v Preston City Council: Admn 27 Apr 2009

The appellant said that the Valuation Tribunal had erred in law in determining that he was liable for Council Tax on a property. Judges: Langstaff J Citations: [2009] EWHC 2179 (Admin), [2009] RA 334 Links: Bailii Statutes: Local Government Finance Act 1992 8, Council Tax (Liability for Owners) Regulations 1992 Jurisdiction: England and Wales Rating … Continue reading Watts v Preston City Council: Admn 27 Apr 2009

Kommune and Another v DEPFA Acs Bank: ComC 4 Sep 2009

Local authorities in Denmark sought to recover sums paid to the defendant banks for swap trading, saying that the payments had been outwith their powers. Judges: Tomlinson J Citations: [2009] EWHC 2227 (Comm) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Westdeutsche Landesbank Girozentrale v Islington London Borough Council HL 22-May-1996 Simple interest only … Continue reading Kommune and Another v DEPFA Acs Bank: ComC 4 Sep 2009

Morgan v Revenue and Customs: FTTTx 19 Jun 2009

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

Jones v Revenue and Customs: FTTTx 18 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

Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 5 May 2009

(British Virgin Islands) Shares in two companies incorporated under the BVI Business Companies Act 2004, Cukurova Finance International Ltd and Cukurova Telecoms Holdings Ltd were provided as security under two sets of equitable mortgages, one set was governed by BVI law and the other set by English law. The Board was asked as to how … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 5 May 2009

Re CIP Lounges at Heathrow Airport: LT 16 Mar 2009

RATING – valuation – value of lounges at Heathrow airport following events of 11 September 2001 in New York – claimed effects on passenger numbers and aircraft movements – whether matters physically manifest in locality – VT holding that they were though masked by other factors and reducing RVs – held VT wrong to conclude … Continue reading Re CIP Lounges at Heathrow Airport: LT 16 Mar 2009

Sigma Finance Corporation, Re Insolvency Act 1986: ChD 7 Nov 2008

Judges: Sales J Citations: [2008] EWHC 2997 (Ch) Links: Bailii Statutes: Insolvency Act 1986 Jurisdiction: England and Wales Cited by: Cited – Re Sigma Finance Corp CA 25-Nov-2008 . .At First Instance – Sigma Finance Corporation, Re; (in administrative receivership) SC 29-Oct-2009 The court considered how the losses of the insolvent company were to be … Continue reading Sigma Finance Corporation, Re Insolvency Act 1986: ChD 7 Nov 2008

Welsh Development Agency v Export Finance Co Ltd: CA 1992

The court was asked whether a transaction relating to goods between an exporter and the defendant, as a financier, associated with sales by the exporter to third-party purchasers, amounted to a true sale by the exporter to the defendant or was merely a loan by the defendant to the exporter secured on the goods or … Continue reading Welsh Development Agency v Export Finance Co Ltd: CA 1992

Farm Assist Ltd v Secretary of State for the Environment, Food and Rural Affairs (No 2): TCC 19 May 2009

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

Aryeetey v Tuntum Housing Association: EAT 8 Apr 2009

EAT UNFAIR DISMISSAL: CompensationVICTIMISATION DISCRIMINATION: WhistleblowingThe Claimant was dismissed from his post as the respondent’s Finance Director by its Chief Executive. The Claimant brought a number of claims including one for unfair dismissal which was based on the allegation that the principle reason for his dismissal was the fact that he had made protected disclosures. … Continue reading Aryeetey v Tuntum Housing Association: EAT 8 Apr 2009

Ebury v Church Council Of the Central Methodist Church: UTLC 17 Jul 2009

UTLC RATING – exemption – coffee shop and bookshop within part of church building used as a church hall and run by church volunteers – whether part of church hall and so exempt – held that it was – appeal dismissed – Local Government Finance Act 1988 Sch 5 para 11(1)(b). Citations: [2009] 138 (LC) … Continue reading Ebury v Church Council Of the Central Methodist Church: UTLC 17 Jul 2009

Ferry Hill Town Council (Decision Notice): ICO 8 Jun 2009

The Complainant requested information including the specific salary and overtime pay of the executive officer and the senior finance officer of Ferryhill Town Council. The council provided some information to the complainant but refused to provide the exact details of the salaries and a breakdown of the overtime payments on an individual basis because it … Continue reading Ferry Hill Town Council (Decision Notice): ICO 8 Jun 2009

Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009

Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009

AC Rosbottom v Revenue and Customs: FTTTx 4 Nov 2009

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

Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs: Admn 18 Dec 2009

The claimants challenged the removal of substantial quantities of alcohol and tobacco from their warehouses. Held: One ground of challenge was that HMRC had acted unlawfully in removing and detaining a number of computers found at the Claimants’ premises. However, at the hearing the Claimants had not pursued their argument that ‘document’ in section 118B … Continue reading Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs: Admn 18 Dec 2009

Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015

CONSTRUCTION INDUSTRY SCHEME – late filing of monthly returns – obligation delegated to bookkeeper – Appellant asserted that yearly P35’s contained details of CIS deductions – whether a reasonable excuse – no – Section 98A Taxes Management Act 1970 – Schedule 55 to the Finance Act 2009 – CIS tax deductions not accounted for to … Continue reading Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015

Re Sigma Finance Corp: CA 25 Nov 2008

[2008] EWCA Civ 1303, [2009] BCC 393 Bailii Insolvency Act 1986 England and Wales Citing: Cited – Sigma Finance Corporation, Re Insolvency Act 1986 ChD 7-Nov-2008 . . Cited by: Appeal From – Sigma Finance Corporation, Re; (in administrative receivership) SC 29-Oct-2009 The court considered how the losses of the insolvent company were to be … Continue reading Re Sigma Finance Corp: CA 25 Nov 2008

Yorkshire Bank Finance Ltd v Mulhall and Another: CA 24 Oct 2008

The bank had obtained a judgement against the defendant, and took a charging order. Nothing happened for more than twelve years, and the defendant now argued that the order and debt was discharged. Held: The enforcement of the charging order by normal means is not barred by section 20(1), and unlike the position under a … Continue reading Yorkshire Bank Finance Ltd v Mulhall and Another: CA 24 Oct 2008

Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018

CONSTRUCTION INDUSTRY SCHEME – penalties for late filing of CIS returns – s 98A Taxes Management Act 1970 – schedule 55 to Finance Act 2009 – proportionality – special circumstances – reasonable excuse – effect of paragraph 17(3) of Schedule 55 to Finance Act 2009 – appeal allowed in part [2018] UKFTT 744 (TC) Bailii … Continue reading Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018

Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 29 Jul 2013

(British Virgin Islands) Lord Neuberger, Lord Mance, Lord Clarke, Lord Sumption, Lord Carnwath [2013] UKPC 25 Bailii Citing: See Also – Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd PC 5-May-2009 (British Virgin Islands) Shares in two companies incorporated under the BVI Business Companies Act 2004, Cukurova Finance International Ltd and Cukurova … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 29 Jul 2013

Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 9 Jul 2013

British Virgin Islands Lord Neuberger, Lord Mance, Lord Kerr, Lord Clarke, Lord Sumption [2013] UKPC 20, [2013] 4 All ER 936 Bailii Commonwealth Citing: See Also – Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd PC 5-May-2009 (British Virgin Islands) Shares in two companies incorporated under the BVI Business Companies Act 2004, … Continue reading Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd: PC 9 Jul 2013

Stocznia Gdynia Sa v Gearbulk Holdings Ltd: CA 13 Feb 2009

Orders were placed for the construction of ships. They were not delivered. The buyer, the defendant, cancelled the orders. The defendants sought the loss of profit. The claimants said they were entitled only to the repayment of instalments. The arbitrator found in favour of the purchaser. The yard appealed successfully. The purchaser now appealed in … Continue reading Stocznia Gdynia Sa v Gearbulk Holdings Ltd: CA 13 Feb 2009

Nolan v Wright: ChD 26 Feb 2009

The defendant sought to re-open the question of whether the charge under which he might otherwise be liable was an extortionate credit bargain. The creditor said that that plea was time barred. The defendant argued that a finding that the agreement amounted to an extortionate bargain would not be a substantive relief, and was therefore … Continue reading Nolan v Wright: ChD 26 Feb 2009

Plevin v Paragon Personal Finance Ltd: SC 12 Nov 2014

PPI Sale – No Recovery from Remote Parties The claimant sought repayment of payment protection insurance premiums paid by her under a policy with Norwich Union. The immediate broker arranging the loan was now insolvent, and she sought repayment from the second and other level intermediaties. She said that the commission disclosure by the defendants … Continue reading Plevin v Paragon Personal Finance Ltd: SC 12 Nov 2014

Annabel’s (Berkeley Square) Ltd and Others v Revenue and Customs: CA 7 May 2009

The court considered whether tips paid at a restaurant by means of a credit card or cheque thus becoming the employer’s money could properly count toward the minimum wage when paid on to the employee. The revenue contended that the money received and held by the troncmaster independently and not on behalf of the employer … Continue reading Annabel’s (Berkeley Square) Ltd and Others v Revenue and Customs: CA 7 May 2009

Brighton and Hove City Council v Audus: ChD 26 Feb 2009

The claimant was the proprietor of a fourth legal charge on a title. It sought a declaration that a second charge in favour of the defendant was void as a clog on the proprietor’s equity of redemption. An advance secured by a first charge, also in favour of the defendant had been used to purchase … Continue reading Brighton and Hove City Council v Audus: ChD 26 Feb 2009

Office of Fair Trading (OFT) v Abbey National Plc and Others: SC 25 Nov 2009

The banks appealed against a ruling that the OFT could investigate the fairness or otherwise of their systems for charging bank customers for non-agreed items as excessive relative to the services supplied. The banks said that regulation 6(2) could be used neither by the OFT, nor by individual consumers to object to their charges. Held: … Continue reading Office of Fair Trading (OFT) v Abbey National Plc and Others: SC 25 Nov 2009

Paragon Finance plc v Nash etc: CA 15 Oct 2001

The court was asked to consider whether there was any implied term limiting the power of a mortgagee to set interest rates under a variable rate mortgage. Held: A loan arrangement which allowed a lender to vary the implied rate of interest, included an implied term not to impose an unreasonable or extortionate rate, nor … Continue reading Paragon Finance plc v Nash etc: CA 15 Oct 2001

Thompson v Bee and Another: CA 20 Nov 2009

The parties disputed the extent and nature of the use allowed for an unregistered but express right of way. The track had been obtained by use for agriculture. The dominant owner appealed against a finding that it was limited to agricultural use, and that use as an access for a new residential development was beyond … Continue reading Thompson v Bee and Another: CA 20 Nov 2009

Rubin and Another v Eurofinance Sa and Others: SC 24 Oct 2012

The Court was asked ‘whether, and if so, in what circumstances, an order or judgment of a foreign court . . in proceedings to adjust or set aside prior transactions, eg preferences or transactions at an undervalue, will be recognised and enforced in England. The appeals also raise the question whether enforcement may be effected … Continue reading Rubin and Another v Eurofinance Sa and Others: SC 24 Oct 2012

Simpson and Others (Trustees of the East Berkshire Sports Foundation) v Revenue and Customs: SCIT 19 Jan 2009

SCIT Income Tax – Donations to charity – Assessment made to recover income tax initially refunded, the recovery based on the claim that donations to an alleged charity had not ranked as qualifying donations under section 25 Finance Act 1990 – whether the alleged donations took the form of ‘a payment of a sum of … Continue reading Simpson and Others (Trustees of the East Berkshire Sports Foundation) v Revenue and Customs: SCIT 19 Jan 2009

National Trust for Places of Historic Interest v Birden: ChD 31 Jul 2009

The parties had entered into an old-form share farm agreement in 1994. The tenant later became a farm business tenant on other land. The claimant sought a share of the Single Payment Scheme calculated with reference to the period in which the defendant had been their tenant, seeking to imply a term into the agreement … Continue reading National Trust for Places of Historic Interest v Birden: ChD 31 Jul 2009

Leda Properties Ltd, Re: Computer Centre: LT 27 Mar 2009

LT RATING – hereditament – computer centre – whether entry to be deleted from list on ground that incapable of beneficial use – held that it should not be – whether open to appellant on basis of proposal for deletion to contend that RV and descriprion should be altered – held it was not – … Continue reading Leda Properties Ltd, Re: Computer Centre: LT 27 Mar 2009

Southern Pacific Personal Loans Ltd v Walker and Another: CA 12 Nov 2009

The bank appealed against an order that a consumer credit agreement was unenforceable for failing to meet the requirements. The amount of credit figure had been calculated to include the deferred obligation to pay the broker’s fee. Held: The appeal succeeded. The fee was not part of the amount of credit, but rather of the … Continue reading Southern Pacific Personal Loans Ltd v Walker and Another: CA 12 Nov 2009

Dowson and Others v Northumbria Police: QBD 30 Apr 2009

Nine police officers claimed damages for alleged harassment under the 1997 Act by a senior officer in having bullied them and ordered them to carry out unlawful procedures. Amendments were sought which were alleged to be out of time and to have arisen from different facts. Held: Amendments were allowed where they arose from the … Continue reading Dowson and Others v Northumbria Police: QBD 30 Apr 2009

Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes): HL 25 Nov 2004

The company had paid substantial sums out in establishing a gas pipeline, and claimed those sums against its tax as capital allowances. The transaction involved a sale and leaseback arrangement which the special commissioners had found to be a pre-arranged series created only for a tax advantage, and the judge at first instance agreed saying … Continue reading Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes): HL 25 Nov 2004

Acts

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

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

Maqbool and Another v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 26 Nov 2018

Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for partnership’s failure to file self-assessment return on time – whether reasonable excuse – no – appeal dismissed Citations: [2018] UKFTT 695 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 December 2022; Ref: scu.632402

The Suffolk Gate Company Ltd v Revenue and Customs: FTTTx 17 Apr 2013

FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – whether fact that appellant was given no specific warning was a reasonable excuse- no – whether lack of knowledge was a reasonable excuse – no – whether penalty was unfair – no- appeal dismissed … Continue reading The Suffolk Gate Company Ltd v Revenue and Customs: FTTTx 17 Apr 2013

Henderson v Revenue and Customs (Fixed Penalty for Late Filing): FTTTx 30 Nov 2020

Income tax – Schedule 55 Finance Act 2009 – fixed penalty for late filing of self-assessment return – Appellant not self-employed but issued with notice to file together with an explanation that this was because of an underpayment of PAYE in an earlier year – he nonetheless failed to file his return until after the … Continue reading Henderson v Revenue and Customs (Fixed Penalty for Late Filing): FTTTx 30 Nov 2020