This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as demonstrators, paying VAT on the full amount of the sale price. This will in … Continue reading Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015
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 lender took a charge over a property held by a company which subsequently became void because it was not registered within the required period at Companies House. Held: A voidable charge is a valid charge unless and until set aside: ‘[W]here A’s money is used to pay off the claim of B, who is … Continue reading Burston Finance Ltd v Spierway Ltd: ChD 1974
Judges: Mr Justice David Richards Citations: [2015] EWHC 1307 (Ch) Links: Bailii Jurisdiction: England and Wales Financial Services, Contract Updated: 19 November 2022; Ref: scu.546495
(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
The defendants appealed against their convictions for conspiracy to facilitate breaches of immigration law, saying that they had been based on evidence obtained by the police from credit reference agencies in breach of their rights under the 1984 Act. Held: The appeals failed. The defendants had expressly agreed in their credit applications and finance agreements … Continue reading Bhatti and Others v Regina: CACD 30 Jul 2015
The claimant had sold a painting through the defendant auctioneers. He sought damages after it was certified to be an original rather than copy Caravaggio painting, and worth very substantially more. Judges: Rose J Citations: [2015] EWHC 36 (Ch), [2015] WLR(D) 12, [2016] 1 WLR, [2016] 1 All ER 423, [2015] PNLR 12 Links: Bailii, … Continue reading Thwaytes v Sotheby’s: ChD 16 Jan 2015
A Church of England Assistant Curate is not an employee, but rather a holder of an ecclesiastical office. There is a presumption that ministers of religion were office-holders who did not serve under a contract of employment. Accordingly he is not entitled to claim to have been unfairly dismissed under the legislation. Mummery LJ said: … Continue reading Reverend Doctor A B Coker v Diocese of Southwark; Bishop of Southwark and Diocesan Board of Finance: CA 11 Jul 1997
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
Claims for judicial review seek to challenge the legality of partner payment notices (‘PPNs’) given by the Commissioners for Her Majesty’s Revenue and Customs to the claimants in exercise of new powers under the Finance Act 2014% Judges: Simler DBE J Citations: [2015] EWHC 2293 (Admin), [2015] WLR(D) 369, [2015] BTC 27 Links: Bailii, WLRD … Continue reading Rowe and Others v Revenue and Customs: Admn 31 Jul 2015
Judges: Hodge QC HHJ Citations: [2015] EWHC 1163 (Ch) Links: Bailii Jurisdiction: England and Wales Contract Updated: 16 August 2022; Ref: scu.547062
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
The parties disputed the recoverability of VAT on the general expenses of the appellant which operated a car financing company. In particular: ‘whether any of the residual input tax paid by VWFS in respect of the general overheads of the business is deductible against the output tax paid on the taxable supply of vehicles to … Continue reading Volkswagen Financial Services (UK) Ltd v HM Revenue and Customs: CA 28 Jul 2015
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 company set out to sell land whilst it was still only in the process of incorporation. Its solicitors had signed as agents, and now sought an order for the purchaser to complete the contract. The respondent had not known of the non-incorporation of the company. The claimant later rescinded the contract, and forfeited … Continue reading Braymist Limited and Others v Wise Finance Company Limited: CA 20 Feb 2002
Full Decision – No Action Citations: [2015] DRS 15342 Links: Bailii Jurisdiction: England and Wales Intellectual Property Updated: 29 May 2022; Ref: scu.548167
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
Appeal by the second defendant from a decision acceding to the plaintiff respondent’s application for removal of a stay of proceedings granted to the appellant for referral of a dispute between the parties to arbitration. Citations: [2015] NICA 68 Links: Bailii Jurisdiction: Northern Ireland Litigation Practice Updated: 20 May 2022; Ref: scu.560585
High Court of Australia – Contract – Damages – Penalty – Agreement for hire of chattel – Failure to pay instalments of hire – Termination by owner pursuant to contractual power – Damages – Instalments due but unpaid – Damages for loss of contract.The court discussed the doctrine against penalties in contracts: ‘But equity and … Continue reading AMEV-UDC Finance Ltd v Austin: 1986
The bank customers, now appellants, redeemed a mortgage over their property, and the property was transferred to family members, who in turn borrowed from the same lender. A bank employee simply changed the name on the mortgage. This was ineffective to give the bank a charge, and the bank obtained a remedy through the law … Continue reading Bank of Cyprus UK Ltd v Menelaou: SC 4 Nov 2015
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
The company directors operated an elaborate scheme to extract value from Belmont by causing it to buy the shares of a company called Maximum at a considerable overvalue. This was a breach of the fiduciary duties of the directors. They sought to recycle the profit on the sale of Maximum so that it could be … Continue reading Belmont Finance Corporation Ltd v Williams Furniture Ltd: CA 1979
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
The claimant alleged defamation by his former wife in a post on facebook. The posting and associatedeEmails were said falsely to have accused him of serious abuse, and that the accusations had undermined his relationship with his new partner. Held: However unappealing it may be to contemplate these issues being resolved via a defamation trial, … Continue reading Stocker v Stocker: QBD 10 Jun 2015
VAT – Input tax – Claim for recovery of input tax under-claimed between 1974 and 1997 – Quantification and substantiation of claim – Whether the First-tier Tribunal erred in refusing appeal because evidence insufficient to establish a ‘tolerably acceptable calculation’ – VATA 1994, section 83(1)(c) – Finance Act 2008, section 121 – appeal refused. [2015] … Continue reading Lothian NHS Health Board v Revenue and Customs: UTTC 28 May 2015
ECJ Reference for a preliminary ruling – Taxation – Turnover tax – Scope – Exemption – Notion of ‘insurance transactions’ – Notion of ‘supply of services’ – Lump sum for a warranty covering breakdowns of a second-hand vehicle [2015] EUECJ C-584/13, [2015] RTR 32, [2015] STC 2293, ECLI:EU:C:2015:488, [2015] BVC 42 Bailii Citing: Opinion – … Continue reading Directeur General Des Finances Publiques v Mapfre Asistencia Compania Internacional De Seguros Y Reaseguros Sa (Fifth Chamber): ECJ 16 Jul 2015
Opinion – Taxation – VAT – Scope – Exemptions – Concept of ‘insurance transactions’ – Concept of ‘supply of services’ – Lump sum paid for a warranty covering breakdowns of a second-hand motor vehicle Szpunar AG ECLI:EU:C:2015:55, [2015] EUECJ C-584/13 – O Bailii Cited by: Opinion – Directeur General Des Finances Publiques v Mapfre Asistencia … Continue reading Directeur General Des Finances Publiques v Mapfre Asistencia Compania Internacional De Seguros Y Reaseguros Sa (Fifth Chamber): ECJ 4 Feb 2015
CONTRACT OF EMPLOYMENT JURISDICTIONAL POINTS – Working outside the jurisdiction The Claimant is a British citizen and his home is in the United Kingdom. He was recruited in the United Kingdom pursuant to an offer letter dated 26 July 2011. It offered the position of Finance Director subject to receipt of satisfactory references and an … Continue reading ESS Support Services Llp v Pabani and Another (Contract of Employment): EAT 16 Dec 2015
(Opinion) Reference for a preliminary ruling – Consumer protection – Consumer credit contracts relating to immovable property for residential use – Payment or savings account – Obligation for the borrower to domiciliate his income in a payment account for a period fixed by the contract loan – Individualized advantage – Directive 2007/64 / EC – … Continue reading Association Francaise Des Usagers De Banques v Minister of Economy and Finance: ECJ 27 Feb 2020
Application for an order sanctioning a scheme of arrangement under Part 26 of the Companies Act 2006. Newey J [2015] EWHC 3778 (Ch) Bailii England and Wales Company Updated: 10 January 2022; Ref: scu.560290
Renewed application for leave to appeal of summary judgment for the respondent. Held: Rejected. The objections raise no important point of principle or practice. Underhill LJ [2015] EWCA Civ 809 Bailii England and Wales Litigation Practice Updated: 09 January 2022; Ref: scu.558710
The court was asked whether the mortgagee of the seven aircraft owed a duty to the ultimate recipient of the balance of the proceeds of the three aircraft to take reasonable steps to obtain best value when selling the seven and, if so, whether it was in breach of that duty. Underhill, Christopher Clarke LJJ, … Continue reading PK Airfinance Sarl and Another v Alpstream Ag and Others: CA 21 Dec 2015
[2015] EWCA Civ 1295 Bailii England and Wales Contract Updated: 09 January 2022; Ref: scu.558061
Strike out of appeal for failures to comply with court orders [2013] EWCA Civ 1045 Bailii England and Wales Litigation Practice Updated: 09 January 2022; Ref: scu.558026
FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 669 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557192
FTTTx INCOME TAX – pension scheme – paragraph 10 Schedule 29A Finance Act 2004- whether a residential property was ‘taxable property’ – alternative tests- whether property occupied by employees who were required to occupy it as a condition of employment – whether property was used in connection with business premises held as an investment – … Continue reading J and A Young (Leicester) Ltd and Others v Revenue and Customs: FTTTX 7 Dec 2015
FTTTx Excise Duty – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 13 – Finance Act 2008, Sch 41 – assessment and penalty in respect of seized goods – whether the appellant driver of the vehicle was ‘making the delivery of’ or ‘holding’ the goods and therefore liable for the assessment – No … Continue reading Perfect v Revenue and Customs: FTTTX 7 Dec 2015
FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 648 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557188
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
FTTTx Income Tax/Corporation Tax : Penalty – Income Tax – Penalties under Schedule 56 Finance Act (FA) 2009 for late payment of Income Tax – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 591 (TC) Bailii England and Wales Income Tax Updated: 07 January 2022; Ref: scu.556409
ICO The complainant has requested copies of Cambridgeshire County Council’s Network Board Meeting minutes for 2014. The minutes relate to a Private Finance Initiative contract for street lighting in the county. The Commissioner has determined that the minutes are confidential in nature and that they contain commercially sensitive information. He has therefore decided that that … Continue reading Cambridgeshire County Council (Local Government (County Council)): ICO 9 Feb 2015
The court was asked as to circumstances in which a secured loan is prima facie unenforceable because the lender was not authorised to carry on the business of lending money on the security of a particular type of property under the 2000 Act, it is an abuse of process, on the facts found below, for … Continue reading Dickinson and Another v UK Acorn Finance Ltd: CA 25 Nov 2015
Appeal concerning the meaning of ‘dependants’ in an agricultural occupancy condition attached to a planning permission: ‘The occupation of the dwelling shall be limited to persons employed or last employed solely or mainly and locally in agriculture as defined by Section 290(1) of the Town and Country Planning Act, 1971, or in forestry and the … Continue reading Shortt and Another v Secretary of State for Communities and Local Government and Another: CA 18 Nov 2015
Blake J [2015] EWHC 3193 (Admin) Bailii Local Government Finance Act 1992 13A, Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 Local Government, Rating Updated: 05 January 2022; Ref: scu.554428
Return date of a worldwide post judgment freezing order. Hamblen J [2015] EWHC 1124 (Comm) Bailii Litigation Practice Updated: 05 January 2022; Ref: scu.554215
ECJ Judgment – Reference for a preliminary ruling – Money order service – Directive 97/67/EC – Scope – National legislation granting an exclusive right to provide a money order service – State aid – Economic activity – Services of general economic interest C-185/14, [2015] EUECJ C-185/14, ECLI:EU:C:2015:716 Bailii Directive 97/67/EC European Updated: 05 January 2022; … Continue reading Easypay And Finance Engineering v Ministerski savet na Republika Bulgaria: ECJ 22 Oct 2015
UTLC RATING – exemption – agricultural building – redundant retail warehouse used for the storage of agricultural machinery, fertiliser and silage produced on adjoining land – whether a ‘contrivance’ – whether used together with agricultural land and solely in connection with agricultural operations – Local Government Finance Act 1988, sch.5, para 3 – appeal allowed … Continue reading Wootton (T/A EF Wootton and Son) v Gill (Valuation Officer): UTLC 15 Oct 2015
UTLC RATING – Valuation – statutory assumption that hereditament in reasonable state of repair – premises in disrepair, vacant and part of proposed redevelopment site – a reasonable landlord would not consider it economic to repair – Schedule 6 paragraph 2(1)(b) to Local Government Finance Act 1988 [2015] UKUT 521 (LC) Bailii Local Government Finance … Continue reading Barber v Cerep III TW Sarl: UTLC 21 Sep 2015
FTTTx INCOME TAX – penalties for careless inaccuracies – failure by taxpayer to include various items of income in tax return – whether careless – yes- whether decision of HMRC flawed – yes – whether appropriate to suspend penalties – yes – allow appeal in part – Schedule 24, Finance Act 2007 [2015] UKFTT 445 … Continue reading Patel v Revenue and Customs: FTTTx 7 Sep 2015
FTTTx PENALTIES – taxpayer information notice issued to alleged MSC Provider – compliance with information notice – reasonable excuse – whether notice related to tax position of MSC Provider or of its clients – whether third party notice should have been issued – validity of notice – rights of clients under Article 8 ECHR – … Continue reading PML Accounting Ltd v Revenue and Customs: FTTTx 10 Sep 2015
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
FTTTx INCOME TAX – penalties for non payment of tax – schedule 56 Finance Act 2009 – due date for payment – reasonable excuse – appeal allowed in part [2015] UKFTT 447 (TC) Bailii England and Wales Income Tax Updated: 04 January 2022; Ref: scu.552715
FTTTx Value Added Tax : Diy Builders Scheme – VALUE ADDED TAX D DIY Builders scheme D s 35 VATA 1994 D claim withdrawn because HMRC evidence requirements could not be met D Penalty under Schedule 24 Finance Act 2007 D whether inaccuracy in document caused by failure to take reasonable care D No, because … Continue reading Howells and Another v Revenue and Customs: FTTTx 10 Aug 2015
FTTTx Income Tax/Corporation Tax : Profits – Corporation tax – loan relationships- transfer of contingent debt asset – no profit recognised in accounts – s 84 Finance Act 1996 – ‘fairly represents’ profits – whether accepted accounting method – impact of override in s 84 – held – taxpayer’s accounts GAAP compliant – no alternative … Continue reading GDF Suez Teeside Ltd (Formerly Teeside Power Ltd) v Revenue and Customs: FTTTx 11 Aug 2015
FTTTx Customs duty and Excise duty – civil evasion penalty – importation of cigarettes without declaration or payment of duty – Finance Act 2003 s 25 and Finance Act 1994 s 8 – whether appellant guilty of dishonest evasion – held burden of proof not discharged – appeal allowed [2015] UKFTT 372 (TC) Bailii England … Continue reading Ahmed v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 23 Jul 2015
FTTTx INCOME TAX – penalties – Schedule 24 Finance Act 2007 – inaccuracy in self-assessment return – carelessness – amount of penalty – special circumstances – suspension of penalty – appeal dismissed [2015] UKFTT 389 (TC) Bailii Finance Act 2007 England and Wales Income Tax Updated: 03 January 2022; Ref: scu.551520
Norris J [2015] EWHC 2404 (Ch) Bailii Local Government Finance Act 1988 45 England and Wales Insolvency, Rating Updated: 03 January 2022; Ref: scu.551292
Appeal from the decision of Bradford and Leeds County Courts concerning the application of the Consumer Credit Act 1974 (‘the Act’, as amended by the Consumer Credit Act 2006) to an agreement dated 8th July 2010 (‘the Credit Agreement’), under which the Respondent to this appeal, being the Claimant below, provided bridging finance to the … Continue reading McMullon v Secure The Bridge Ltd: CA 5 Aug 2015
SIC Procedures Manual – On 28 February 2015, Mr Codona asked Glasgow City Council (the Council) for information from its procedures manual or similar documents relating to the Council’s implementation of its obligations under specified parts and sections of the Local Government Finance Act 1992. The Council informed Mr Codona that it was not obliged … Continue reading Codona and Glasgow City Council: SIC 1 Jul 2015
FTTTx Penalty – late payment of PAYE and NICs – FA 2009 Schedule 56 – whether a reasonable excuse for late payment – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – application to bring a late appeal – appeal dismissed [2015] UKFTT 361 (TC) Bailii … Continue reading Luddington Golf Club Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 22 Jul 2015
FTTTx Excise Duty – Beer : Assessment – Excise Duty – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 13 – Finance Act 2008, Sch 41 – assessment and penalty in respect of seized goods – whether the Appellant driver of the vehicle was ‘holding’ the goods and therefore liable for the assessment … Continue reading Mcpeake v Revenue and Customs: FTTTx 15 Jul 2015
A contract had been made but one of the parties was not yet incorporated. The court was asked whether it was deemed to have been made with the signatory. Held: For section 36C(1), a ‘contrary agreement’ would be established if the parties, looking at the matter objectively, had intended that the contract would not have … Continue reading Royal Mail Estates Limited v Maple Teesdale Borzou Chaharsough Shirazi: ChD 2 Jul 2015
Challenge that new Tax Regime intended to regulate gambling was incompatible with European Law. Charles J [2015] EWHC 1863 (Admin), [2015] LLR 829, [2016] STC 151 Bailii Finance Act 2014 England and Wales Taxes – Other, European Updated: 02 January 2022; Ref: scu.550329
FTTTx Excise Duty Appeals : Human Rights – EXCISE DUTY – penalty – Sch 41 FA 2008 – handling of goods subject to unpaid duty – human rights – Article 6 ECHR – whether criminal charge – maximum penalty rate 30 per cent – held, no – equality of arms – burden of proof – … Continue reading Euro Wines (C and C) Ltd v Revenue and Customs: FTTTx 9 Jul 2015
FTTTx Vat – Penalties : Penalty for non-compliance with information notice – Schedule 36 Finance Act 2008 – notice requiring production of documents by post or email – whether notice valid – whether appellant complied or had reasonable excuse for failure to comply – appeal dismissed [2015] UKFTT 327 (TC) Bailii England and Wales VAT … Continue reading TELNG Ltd v Revenue and Customs: FTTTx 30 Jun 2015
Whether or not hereditament wais exempt from non-domestic rates under section 51 of the Local Government Finance Act 1988 as agricultural land or as comprising agricultural buildings within schedule 5 of that Act. [2015] EWCA Civ 718, [2015] WLR(D) 301, [2015] PTSR 1490 Bailii, WLRD Local Government Finance Act 1988 51 England and Wales Rating, … Continue reading Tunnel Tech Ltd v Reeves (Valuation Officer): CA 9 Jul 2015
FTTTx INCOME TAX – penalty for late filing of self assessment tax return – paragraph 3 of Schedule 55 to Finance Act 2009 – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed [2015] UKFTT 238 (TC) Bailii England and Wales Income Tax Updated: 01 January 2022; Ref: scu.549506
UTTC CORPORATION TAX – company lends money to another group company on terms that shares are paid to a different group company – is the value of the shares income of the lender under the loan relationship rules? – no, but only because of the effect of s. 80(5) of the Finance Act 1996 – … Continue reading Spritebeam Ltd and Others v Revenue and Customs and Others: UTTC 25 Feb 2015
FTTTx Aggregates Levy – aggregate extracted from pit and used in construction of dams and causeway around reservoir – commercial exploitation – whether aggregate ‘again becomes part of the land at the site from which it was won’ (Finance Act 2001, s 19(3)(e)) – proper approach to interpretation of ‘site’ in this context [2015] UKUT … Continue reading Revenue and Customs v Northumbrian Water Ltd: UTTC 13 Mar 2015
UTLC RATING – procedure – service of completion notice – whether completion notice addressed only to ‘the owner’ valid – whether delivery of completion notice to premises followed by onward transmission of electronic copy by receptionist without authority to accept service was good service by the billing authority – s.42 and Sched. 4A, Local Government … Continue reading Westminster City Council v UKI (Kingsway) Ltd and Another: UTLC 28 Jul 2015
FTTTx INCOME TAX – Schedule 36 Finance Act 2008 notice – whether HMRC’s requirement to produce reasonable – yes – whether bank and credit card statements personal records – no – notice varied. [2015] UKFTT 200 (TC) Bailii Finance Act 2008 36 England and Wales Income Tax Updated: 30 December 2021; Ref: scu.547418
The court was asked whether the tort of malicious prosecution of civil proceedings is known to English law. Held: The Crawfod Adjusters case should not be followed: ‘If I am not bound by Gregory, then I see no reason for departing from the approach of the Court of Appeal in Quartz Hill v Eyre. That … Continue reading Willers v Gubay: ChD 15 May 2015
ECHR Article 6 Administrative proceedings Article 6-1 Fair hearing Restriction of procedural rights in proceedings challenging emergency economic measures adopted in the banking sector: inadmissible Facts – The applicants, all foreign nationals or legal persons, owned shares and subordinated bonds in one of the major Dutch banking and insurance conglomerate, the SNS Reaal’s. Following the … Continue reading Adorisio And Others v The Netherlands (Dec): ECHR 17 Mar 2015
‘application by DTEK Finance B.V (‘DTEK’) for an order under s 899 of the CA 2006 sanctioning a proposed scheme of arrangement between DTEK and holders of the 2015 Notes (as defined below) (the ‘Scheme Creditors’), (the ‘Scheme’). It is to implement a financial restructuring of DTEK which has run into financial difficulties and is … Continue reading Re DTEK Finance Bv: ChD 28 Apr 2015
FTTTx Restoration appeal – Claim by appellant for restoration of suitcase and contents – Whether Tribunal has jurisdiction to hear appeal – No evidence of seizure that could engage Customs and Excise Management Act 1979 and/or Finance Act 1994 – Not within jurisdiction of Tribunal – Appeal struck out under rule 8 of the Tribunal … Continue reading Young v The Home Office: FTTTx 23 Mar 2015
Appeal against award of sums remaining due under a mortgage after redemption. Tolson QC HHJ [2015] EW Misc B4 (CC) Bailii Consumer Credit Act 1974 140A England and Wales Contract, Consumer Updated: 29 December 2021; Ref: scu.545101
FTTTx Information Notices – Schedule 36 Finance Act 2008 – documents and information required – whether statutory records – no right of appeal – one appeal struck out, one appeal partly struck out – whether other information reasonably required – information required in vague and ambiguous terms – one appeal partly allowed [2015] UKFTT 135 … Continue reading Couldwell Concrete Flooring Ltd v Revenue and Customs: FTTTx 23 Mar 2015
ECJ Judgment – State aid – Public Health – Aid granted to finance the TSE testing (EST) in cattle – Decision declaring the aid partly compatible and partly incompatible with the internal market – Action for annulment – Act adversely affecting – Admissibility- Concept of advantage – selectivity Notion T-538/11, [2015] EUECJ T-538/11, ECLI: EU: … Continue reading Belgium v Commission: ECFI 25 Mar 2015
FTTTx Excise Duty – warehouse – application for registration as an owner of goods under the Warehouse Keepers and Owners of Goods Regulation 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 refused [2015] UKFTT 118 … Continue reading RCM Worldwide Trading Ltd v Revenue and Customs: FTTTx 13 Mar 2015
FTTTx Income Tax – Penalties – delay in filing SA Return – whether reasonable excuse – No – whether special circumstances – No – Finance Act 2009, Schedule 55 – Appeal dismissed [2015] UKFTT 122 (TC) Bailii England and Wales Income Tax Updated: 28 December 2021; Ref: scu.544596
FTTTx VAT – Penalties – Schedule 24 Finance Act 2007 – suspension of penalty – whether conditions could be applied – decision of HMRC flawed – whether as a matter of discretion the penalty should be suspended – appeal dismissed [2015] UKFTT 126 (TC) Bailii England and Wales VAT Updated: 28 December 2021; Ref: scu.544573
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
Article 10-1 Freedom of expression Article 11 Article 11-1 Freedom of peaceful assembly Refusal to grant citizenship to leader of protest movement against Government’s language policy: Articles 10 and 11 not applicable Facts – The applicant was a ‘permanently resident non-citizen’ of the Republic of Latvia, a legal status granted to citizens of the former … Continue reading Petropavlovskis v Latvia: ECHR 13 Jan 2015
UTLC RATING – PLANT AND MACHINERY – air handling unit – whether rateable – whether used mainly or exclusively as part of manufacturing operations or trade processes – meaning of ‘trade processes’ – reg.2, Valuation for Rating (Plant and Machinery) (England) Regulations 2000 – rateable value including air handling unit – appeal allowed – Rateable … Continue reading Berry (VO) v Iceland Foods Ltd: UTLC 14 Jan 2015
After a share puchase, the sellers sought to enforce a clause in the agreement allowing access to the books of account. Purle QC HHJ [2015] EWHC 243 (Ch) Bailii England and Wales Contract, Company Updated: 27 December 2021; Ref: scu.542312
FTTTx VAT – Penalty Schedule 24 Finance Act 2007 para 15(1); error in claiming a refund of VAT under the DIY Housebuilder’s scheme (Schedule 35 VAT Act 1994); whether the use of the wrong form fell within the scope of the penalty provisions of para 1 Schedule 24 FA 2007 (Error in Taxpayer’s document) – … Continue reading Palau and Another v Revenue and Customs: FTTTx 27 Jan 2015
FTTTX CONSTRUCTION INDUSTRY SCHEME – late filing of returns – Section 98A Taxes Management Act – Schedule 55 to the Finance Act 2009 – whether penalties unfair or disproportionate – principles set down in Bosher applied – appeal not allowed [2015] UKFTT 28 (TC) Bailii England and Wales Construction, Income Tax Updated: 27 December 2021; … Continue reading Farrow v Revenue and Customs: FTTTx 20 Jan 2015
The complainant has requested a copy of a letter of resignation from Lymington and Pennington Town Council’s former finance officer and a copy of the current Town Clerk’s Terms of Employment and Job Description. The Commissioner’s decision is that the Council has properly applied section 40(2) of the FOIA to the letter of resignation it … Continue reading Lymington and Pennington Town Council (Local Government (Town Council)): ICO 24 Feb 2015
EAT JURISDICTIONAL POINTS – Worker, employee or neither This appeal raises the question whether the Claimant, an ordained Minister in the Church of England, was working under a contract of employment, or was a lternatively a ‘worker’ within the meaning of s.43K ERA after he was appointed as Rector in the Teme Valley South Benefice, … Continue reading Sharpe v The Worcester Diocesan Board of Finance Ltd and Another: EAT 28 Nov 2013
FTTTx INCOME TAX – self-assessment – penalty for late filing of return – self-assessment declaration that taxpayer ‘may have to pay financial penalties and face prosecution’ if he gives false information – whether statutory obligation to make declaration – whether FA 2009, Sch 55 penalties are criminal under the European Convention on human rights – … Continue reading Pendle v Revenue and Customs: FTTTx 20 Jan 2015
The claimant’s husband had been lost from the defendant’s ship at sea. The defendant had contracted to pay compensation unless the loss was by suicide. They so determined. The court was now asked whether that was a permissible conclusion in the circumstances: ‘This case raises two inter-linked questions of principle, one general and one particular. … Continue reading Braganza v BP Shipping Ltd: SC 18 Mar 2015
The court looked at a facility agreement opened by a bank in favour of the defendant which provided that in the event of default the defendant should pay interest during the period of default at an aggregate rate equal to the cost to the bank of obtaining the deposits required to fund its participation, an … Continue reading Lordsvale Finance Plc v Bank of Zambia: QBD 20 Mar 1996
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
A mortgagee selling as mortagee in possession must ‘take reasonable care to obtain the true value of the property at the moment he chooses to sell it’ and obtain the best price for the property reasonably obtainable on the open market. However, Salmon LJ said: ‘No doubt in deciding whether he has fallen short of … Continue reading Cuckmere Brick Co Ltd v Mutual Finance Ltd: CA 1971
The appellant had overstayed the permitted period of free parking in a retail park by nearly an hour. The parking was managed by the respondent who had imposed a charge of 85.00 pounds. The judge had found that the appellant was in breach of a contract entered into when parking. The charge had been a … Continue reading Parkingeye Ltd v Beavis: CA 23 Apr 2015
FTTTx Stamp Duty : Exemptions and Reliefs – STAMP DUTY RESERVE TAX – interpretation of para 7 of Part II of Schedule 19 of the Finance Act 1999 – that there is no charge on the surrender of a unit if the unit holder receives only such part of each description of asset in the … Continue reading Henderson Investment Funds Ltd v Revenue and Customs: FTTTx 16 Oct 2015
A party had applied to a judge for what in effect amounted to leave to appeal and had been refused. Held: Wherever power is given to a legal authority to grant or refuse leave to appeal, the decision of that authority is, from the very nature of the thing, final and conclusive and without appeal, … Continue reading In re Housing of the Working Classes Act 1890, Ex parte Stevenson: CA 1892
Appeal about the distribution of European Structural Funds among the regions of the United Kingdom. It arises out of the complaint of a number of local authorities in Merseyside and South Yorkshire about the way in which it is proposed to distribute funds allocated to the United Kingdom for the years 2014 to 2020. The … Continue reading Rotherham Metropolitan Borough Council and Others, Regina (on The Application of) v Secretary of State for Business, Innovation and Skills: SC 25 Feb 2015
The claimant appealed against the refusal of the defendant to remove his name from the list of those barred from working with children. He had been a GP. Though not priosecuted for any criminal offence the Professional Conduct Committee had found his misconduct proved and he had been suspended from the Medical register for twelve … Continue reading Sarfraz v Disclosure and Barring Service: CA 22 May 2015
PAYE. Penalty under Schedule 56 Finance Act 2009 for late payment. The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682). Whether appellant can choose to allocate to previous tax year the liability arising under regulations 68 and 69. . .
