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
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
FTTTx VAT- failure to pay VAT on time – time to pay agreement did not effect liability for later delays – further time to pay agreement not within section 108 Finance Act 2009 as not entered into before default arose – appellant still owing in excess of pounds 21,000 – no reasonable excuse for failure … Continue reading Fisher Homes and Vision Ltd v Revenue and Customs: FTTTx 4 Aug 2010
FTTTx VAT- failure to pay VAT on time – time to pay agreement expired before payment of VAT – further time to pay agreement not within section 108 Finance Act 2009 as not entered into before default arose – no reasonable excuse for failure – appeal dismissed Citations: [2012] UKFTT 416 (TC) Links: Bailii VAT … Continue reading Claremont Executive Services Ltd v Revenue and Customs: FTTTx 18 Jun 2012
The liquidators of Bilta had brought proceedings against former directors and the appellant alleging that they were party to an unlawful means conspiracy which had damaged the company by engaging in a carousel fraud with carbon credits. On the pleaded facts, Mr Chopra and Mr Nazir were the directing organ of Bilta under its constitution. … Continue reading Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015
Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011
VAT – Default surcharges – Whether penalties suspended during currency of agreement for deferred payment – Section 108 Finance Act 2009 – Appeal dismissed Citations: [2011] UKFTT 665 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 28 January 2022; Ref: scu.449616
INCOME TAX -late payment surcharges – time to pay arrangement for underpayment of PAYE – whether superseded on transfer of taxpayer to self-assessment – no – appeal allowed – section 108 Finance Act 2009 [2012] UKFTT 653 (TC) Bailii England and Wales Income Tax Updated: 24 January 2022; Ref: scu.466242
VAT default surcharge – request for a Time To Pay arrangement under S.108 Finance Act 2009 – arrangement agreed after protracted delay – dispute as to period(s) for which arrangement was to relate – whether arrangement included disputed period or operated retrospectively from date of request [2011] UKFTT 727 (TC) Bailii England and Wales VAT … Continue reading Levi Solicitors Llp v Revenue and Customs: FTTTx 10 Nov 2011
INCOME TAX – Schedule 56 Finance Act 2009 – Penalty for late payment of tax – whether a reasonable excuse or special circumstances – no – appeal dismissed [2015] UKFTT 108 (TC) Bailii England and Wales Income Tax Updated: 28 December 2021; Ref: scu.544569
Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – postal issues and moving house – whether taxpayer had a reasonable excuse for his default – appeal dismissed. [2020] UKFTT 364 (TC) Bailii England and Wales Income Tax Updated: 21 December 2021; Ref: scu.654108
Notice Absence did not Remove Right to Cancel The defendant had contracted to arrange the removal of the claimant’s household goods on moving house. The claimant cancelled the contract, made at his housel, but refused to pay the cancellation fee, saying that the contract not having been made at the defendant’s premises. The Court of … Continue reading Robertson v Swift: SC 9 Sep 2014
S 59 C Taxes Management Act 1970 – surcharge – reasonable excuse – no; S 108 Finance Act 2009 – deferred payment plan. [2012] UKFTT 266 (TC) Bailii England and Wales Taxes Management Updated: 11 November 2021; Ref: scu.462669
Interpretation of Exclusion Clauses The plaintiffs had contracted with the defendants for the provision of a night patrol service for their factory. The perils the parties had in mind were fire and theft. A patrol man deliberately lit a fire which burned down the factory. It was an unresolved issue whether the employee intended to … Continue reading Photo Production Ltd v Securicor Transport Ltd: HL 14 Feb 1980
References: [1984] AC 676, [1984] 3 WLR 1 Coram: Lord Diplock A bill of lading incorporated a charterparty. The question was whether clauses in the charterparty or bill of lading prevailed. The charter clause incorporated a demurrage clause making the charterer’s laible for demurrage, and the owners asserted that the included demurrage clause made the … Continue reading Miramar Maritime Corporation v Holborn Oil Trading Limited (‘The Miramar’): HL 1984