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Wood v Revenue and Customs: FTTTx 1 Dec 2014

FTTTx Excise duties – tobacco imports – whether for private use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Sched 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out granted [2014] UKFTT 1066 (TC) Bailii Customs and Excise Management … Continue reading Wood v Revenue and Customs: FTTTx 1 Dec 2014

Eclipse Film Partners No 35 Llp v Revenue and Customs: SC 11 May 2016

The issue raised on this appeal concerns the extent to which the jurisdiction of the First-tier Tribunal to make an order for costs is fettered by the provisions of the Rules regulating the procedure of the Tribunal. Held: With one exception, under rule 10(1), the FTT can only make two types of costs order. The … Continue reading Eclipse Film Partners No 35 Llp v Revenue and Customs: SC 11 May 2016

PGPH Ltd v Revenue and Customs (Procedure : Other): FTTTx 27 Jan 2016

FTTTx PROCEDURE – application to bar HMRC from further part in proceedings – alternative application for a limited bar – application for ‘unless’ order – Rules 7(2)(c) – (d) and 8 The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 [2016] UKFTT 46 (TC) Bailii England and Wales Taxes Management Updated: 10 January 2022; Ref: … Continue reading PGPH Ltd v Revenue and Customs (Procedure : Other): FTTTx 27 Jan 2016

JSM Construction Ltd v Revenue and Customs: FTTTx 24 Sep 2015

PROCEDURE – categorisation of appeals – application by Appellant for case to be re-allocated as a Complex case -rule 23(3) and (4) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 considered – application refused [2015] UKFTT 474 (TC) Bailii Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 England and Wales Litigation Practice Updated: 04 January … Continue reading JSM Construction Ltd v Revenue and Customs: FTTTx 24 Sep 2015

Young v The Home Office: FTTTx 23 Mar 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

Allan v Revenue and Customs: UTTC 23 Jan 2015

Unapproved pension scheme – assessment raised on employee pursuant to s. 386 Income Tax (Earnings and Pensions) Act 2003 in respect of a contribution of assets by his employer – whether s.386 arguably to be construed as inapplicable by reason of rule of construction in s.3 Human Rights Act 1998, on basis that assessment would … Continue reading Allan v Revenue and Customs: UTTC 23 Jan 2015

Weddle v Revenue and Customs: FTTTx 1 Dec 2014

FTTTx Excise duties – tobacco imports – whether for private use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Sched 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out granted [2014] UKFTT 1065 (TC) Bailii England and Wales Customs … Continue reading Weddle v Revenue and Customs: FTTTx 1 Dec 2014

Fedoruk v Revenue and Customs: FTTTx 1 Dec 2014

FTTTx Excise duties – import of cigarettes – whether for personal use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Schedule 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – strike-out granted [2014] UKFTT 1067 (TC) Bailii England and Wales … Continue reading Fedoruk v Revenue and Customs: FTTTx 1 Dec 2014

General Healthcare Group Ltd v Revenue and Customs: FTTTx 9 Dec 2014

FTTTx PROCEDURE – lead case direction – rule 18, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 -direction for disposal of related case under rule 18(5) – whether facts of related case materially different from those in lead case – scope of jurisdiction of tribunal under rule 18(5) [2014] UKFTT 1087 (TC) Bailii England and … Continue reading General Healthcare Group Ltd v Revenue and Customs: FTTTx 9 Dec 2014

Daniel v Revenue and Customs: FTTTx 25 Sep 2014

PROCEDURE – application to set aside decision (or part) – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 38 – whether failure to determine an application made following the hearing to admit new evidence and/or the determination by the FTT of an issue that was alleged not to be part of HMRC’s case were … Continue reading Daniel v Revenue and Customs: FTTTx 25 Sep 2014

Chen v Revenue and Customs: FTTTx 27 Aug 2014

FTTTx INCOME TAX – Notice of Appeal – late appeal; application to make appeal out of time; reasons for lateness; reliance on third-party accountant; discretion of the tribunal; the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, as amended, Rules 5(3)(a), and 20(4); application refused. [2014] UKFTT 848 (TC) Bailii England and Wales Taxes Management, … Continue reading Chen v Revenue and Customs: FTTTx 27 Aug 2014

Tarafdar v Revenue and Customs: UTTC 8 Aug 2014

UTTC Costs – withdrawal by HMRC of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – appellant argued that VAT assessment was fatally flawed – whether assessment made to best judgment – whether FTT erred in law … Continue reading Tarafdar v Revenue and Customs: UTTC 8 Aug 2014

Invicta Foods Ltd v Revenue and Customs: FTTTx 13 May 2014

FTTTx PROCEDURE – costs – rule 10, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – whether Respondents had acted unreasonably in defending or conducting the proceedings – no – relevance of (and basis for) the grant of permission to appeal in considering an application for costs [2014] UKFTT 456 (TC) Bailii England and Wales … Continue reading Invicta Foods Ltd v Revenue and Customs: FTTTx 13 May 2014

Berrier v Revenue and Customs: FTTTx 13 May 2014

FTTTx INCOME TAX – forgivable loan – when was loan waived – timing of tax charge – carelessness – penalties – special circumstances – section 62 ITEPA 2003 and Schedule 24 Finance Act 2007 COSTS – wasted costs – party acting unreasonably – power of Tribunal to award costs – section 29, Tribunals, Courts and … Continue reading Berrier v Revenue and Customs: FTTTx 13 May 2014

General Healthcare Group Ltd v Revenue and Customs: FTTTx 16 Apr 2014

FTTTx PROCEDURE – rule 18 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – binding effect of lead case in respect of common or related issues – lead case appeal dismissed but no appeal to Upper Tribunal – related case appellant arguing (a) lead case decision wrong in law, and (b) related case … Continue reading General Healthcare Group Ltd v Revenue and Customs: FTTTx 16 Apr 2014

Messrs JH and IM Ward (Partnership) v Revenue and Customs: FTTTx 20 Jan 2014

FTTTx COSTS – On 12 November 2013 HMRC conceded all disputed matters in a standard category appeal listed for hearing on 22 November 2013 – Appeal settled by agreement on 19 November 2013 – Failure of HMRC to comply with Directions – Whether HMRC acted unreasonably in defending or conducting proceedings – Rule 10(1)(b) Tribunal … Continue reading Messrs JH and IM Ward (Partnership) v Revenue and Customs: FTTTx 20 Jan 2014

Megantic Services Ltd v Revenue and Customs: FTTTx 13 Sep 2013

FTTTx PROCEDURE – application to exclude witness evidence – admission of non-expert opinion evidence – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 15(2)(a) – relevance of evidence – evidence including conclusions on matters for decision of the tribunal – whether certain evidence was the evidence of an expert – alleged non compliance with … Continue reading Megantic Services Ltd v Revenue and Customs: FTTTx 13 Sep 2013

Taylor (Deceased) v Revenue and Customs: FTTTx 10 Sep 2013

FTTTx TRIBUNAL JURISDICTION – form R27 available to personal representatives and others to complete tax refund/liability for a deceased – whether resultant ‘calculation’ an ‘assessment’ – no – tribunal does not have jurisdiction – Rule 8(2)(a) of the Tribunal Procedure Rules (First-tier Tribunal) (Tax Chamber) Rules 2009 – appeal struck out [2013] UKFTT 483 (TC) … Continue reading Taylor (Deceased) v Revenue and Customs: FTTTx 10 Sep 2013

Pattullo v Revenue and Customs: FTTTx 26 Aug 2014

FTTTx CAPITAL GAINS TAX – Discovery assessment; tax avoidance scheme involving capital redemption policies; whether HMRC officer discovered that chargeable gains ought to have been assessed or relief refused, whether an assessment was insufficient, or whether any relief given was excessive; whether officer of HMRC could not have been reasonably expected to be aware of … Continue reading Pattullo v Revenue and Customs: FTTTx 26 Aug 2014

Fisher and Others v Revenue and Customs: FTTTx 14 Aug 2014

FTTTx Income Tax – Anti-avoidance – transfer of assets abroad code – s739 ICTA 1988 – appellants were shareholders in UK bookmaker which transferred its telebetting business to Gibraltar – purpose of avoiding betting duty found but not corporation tax or other income tax Relevance and compatibility of EU freedom of establishment and free movement … Continue reading Fisher and Others v Revenue and Customs: FTTTx 14 Aug 2014

Massey v Revenue and Customs: FTTTx 14 Nov 2014

Excise Duty – tobacco imports – whether for private use – condemnation not contested – whether appeal competent – No – Customs and Excise Management Act 1979, Schedule 3 para 5 – Rule 8(2)(a) and (3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out application granted [2014] UKFTT 1043 (TC) Bailii … Continue reading Massey v Revenue and Customs: FTTTx 14 Nov 2014

HM Revenue and Customs v Eclipse Film Partners No35 Llp; UTTC 22 Mar 2013

References: [2013] UKUT 1041 (TCC) Links: Bailii UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal … Continue reading HM Revenue and Customs v Eclipse Film Partners No35 Llp; UTTC 22 Mar 2013

Tarafdar v Revenue and Customs; UTTC 8 Aug 2014

References: [2014] UKUT 362 (TCC) Links: Bailii Costs – withdrawal by HMRC of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – appellant argued that VAT assessment was fatally flawed – whether assessment made to best judgment … Continue reading Tarafdar v Revenue and Customs; UTTC 8 Aug 2014