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McBraida Plc v Revenue and Customs (VAT – Zero-Rating : Transport): FTTTx 22 Jan 2019

VALUE ADDED TAX – zero-rating under paragraph 2A of Group 8 to Schedule 8 of the Value Added Tax Act 1994 for supplies of aircraft engine parts – whether the Appellant has sufficient evidence to establish that the conditions for zero-rating under that provision have been met – yes, in relation to some of the … Continue reading McBraida Plc v Revenue and Customs (VAT – Zero-Rating : Transport): FTTTx 22 Jan 2019

Knightsbridge Accountants Ltd v Revenue and Customs (VAT – Assessment To Recover Disallowed Input Tax): FTTTx 9 Feb 2021

VAT – assessment to recover disallowed input tax – section 24 of the Value Added Tax Act 1994 and regulations 13 and 14 of the Value Added Tax Regulations 1995 – whether input tax correctly disallowed – yes – appeal dismissed Citations: [2021] UKFTT 39 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 … Continue reading Knightsbridge Accountants Ltd v Revenue and Customs (VAT – Assessment To Recover Disallowed Input Tax): FTTTx 9 Feb 2021

McGeown v Northern Ireland Housing Executive: HL 24 Jun 1994

The plaintiff lived with her husband in a house in a housing estate of which he was a tenant. Part of the land of the estate, in the ownership of the defendant housing authority, was crossed by footpaths, over which the public had acquired the right of way. The plaintiff was walking on one of … Continue reading McGeown v Northern Ireland Housing Executive: HL 24 Jun 1994

St James Marketing Ltd v Revenue and Customs (VAT – Default Surcharge Assessment): FTTTx 15 Dec 2020

VAT – default surcharge assessment pursuant to s 59 Value Added Tax Act 1994 – electronic submission of VAT return pursuant to Regulation 25A Value Added Tax Regulations 1995 and online payment of VAT – whether reasonable excuse established for late payment of VAT – no – appeal dismissed Citations: [2020] UKFTT 505 (TC) Links: … Continue reading St James Marketing Ltd v Revenue and Customs (VAT – Default Surcharge Assessment): FTTTx 15 Dec 2020

Premier Family Martial Arts Llp v Revenue and Customs (Value Added Tax – Private Tuition Exemption): FTTTx 3 Jan 2020

VALUE ADDED TAX – private tuition exemption – whether teaching kickboxing is ‘tuition . . covering school . . education’ – no, because kickboxing is not an activity which is commonly taught at schools or universities in the European Union – however, if it had been, kickboxing would not have been prevented from qualifying for … Continue reading Premier Family Martial Arts Llp v Revenue and Customs (Value Added Tax – Private Tuition Exemption): FTTTx 3 Jan 2020

Winter and Another v Traditional and Contemporary Contracts Ltd: CA 7 Nov 2007

The land-owners applied for a variation of a restrictive covenant to allow them to put a second house on their plot. They had bought out the right of the original builder, but a neighbour also had the benefit of the covenant. They now appealed the nil compensation awarded. Held: ‘it is perhaps difficult, as a … Continue reading Winter and Another v Traditional and Contemporary Contracts Ltd: CA 7 Nov 2007

Snow Factor Ltd v Revenue and Customs: UTTC 21 Jan 2020

VALUE ADDED TAX – sale of lift pass at indoor ski and snowboard centre – whether supply of transport chargeable at reduced rate (yes) or supply of right to use ski slope chargeable at standard rate (no) – VATA 1994, Schedule 7A, Group 13, Item 1 – appeal allowed. Citations: [2020] UKUT 25 (TCC) Links: … Continue reading Snow Factor Ltd v Revenue and Customs: UTTC 21 Jan 2020

Thomas Witter v TBP Industries Ltd: ChD 15 Jul 1994

An award of damages for misrepresentation required that there had at some time been a right of rescission, not necessarily a continuing right to rescind. An acknowledgement of non-reliance clause has become a common part of modern commercial contracts. An entire agreement clause limits the terms of the parties’ agreement to their written agreement and … Continue reading Thomas Witter v TBP Industries Ltd: ChD 15 Jul 1994

Robin St John Sellers v Revenue and Customs (VAT – Default Surcharges): FTTTx 26 Jan 2021

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

Lucky Technology Limited v Revenue and Customs (VAT : Face-Value Vouchers): FTTTx 22 Sep 2022

Value Added Tax Act 1994. Value Added Tax Regulations 1995. Face-value vouchers, redeemable on the online games platform ‘Steam’, owned by Valve Corporation. Vouchers sold to appellant by a concession run by DSG Retail Limited within Harrods Limited. Whether single purpose vouchers within the meaning of paragraph 7A of Schedule 10 to the Value Added … Continue reading Lucky Technology Limited v Revenue and Customs (VAT : Face-Value Vouchers): FTTTx 22 Sep 2022

Page v Smith: CA 4 May 1994

The plaintiff was driving his car at 30 miles an hour when the defendant turned right immediately into his path. In the accident both cars suffered damage but the occupants all escaped physical injury. The Plaintiff, however, had suffered for 20 years from chronic fatigue syndrome, which manifested itself from time to time. The judge … Continue reading Page v Smith: CA 4 May 1994

Wedgbury and Stephen Wedgbury v Revenue and Customs (VAT – Refunds for DIY Housebuilders): FTTTx 2 Mar 2020

VAT – refunds for DIY housebuilders – Value Added Tax Act 1994, section 35 – Value Added Tax Regulations 1995, regulations 200 and 201 – whether or not the claims were made no later than three months after the completion of the buildings – yes – appeals allowed’ Citations: [2020] UKFTT 125 (TC) Links: Bailii … Continue reading Wedgbury and Stephen Wedgbury v Revenue and Customs (VAT – Refunds for DIY Housebuilders): FTTTx 2 Mar 2020

Proffitt v Revenue and Customs (VAT – Builders : Do -It-Yourself): FTTTx 28 Feb 2020

VALUE ADDED TAX – DIY House Builders scheme – Section 35 Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – date of completion of the building – divergent lines of authority – Fraser preferred – whether claim made in time in circumstances of case – yes – appeal allowed Citations: … Continue reading Proffitt v Revenue and Customs (VAT – Builders : Do -It-Yourself): FTTTx 28 Feb 2020

Claims Advisory Group Ltd v Revenue and Customs (Insurance and Reinsurance Transactions): FTTTx 6 Aug 2019

Article 135(1)(a) of the Principal VAT Directive (2006/112/EC). Insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents exempt. Whether supply of Appellant’s services amounted to insurance transactions and/ or were related to an insurance transaction. Claims for recovery of compensation for mis-sold Payment Protection Insurance. Card Protection Plan Ltd v … Continue reading Claims Advisory Group Ltd v Revenue and Customs (Insurance and Reinsurance Transactions): FTTTx 6 Aug 2019

Wheeler and Another v JJ Saunders Ltd and Others: CA 19 Dec 1994

The existence of a planning permission did not excuse the causing of a nuisance by the erection of a pighouse. The permission was not a statutory authority, and particularly so where it was possible it had been procured by the supply of inaccurate and incomplete information. The court considered the function of a gate: ‘The … Continue reading Wheeler and Another v JJ Saunders Ltd and Others: CA 19 Dec 1994

Shimizu (UK) Ltd v Westminster City Council: CA 20 Dec 1994

The phrases ‘demolition’ and ‘alteration’ are mutually exclusive concepts when used for the purposes of the Planning Acts. Held: When section 27(1)(a) referred to ‘an application for . . consent for the alteration . . of a listed building’, the words in their context did not include an application for consent for works which consisted … Continue reading Shimizu (UK) Ltd v Westminster City Council: CA 20 Dec 1994

Customs and Excise Commissioners v Le Rififi Ltd: CA 14 Dec 1994

One paper assessment covering several tax periods need always not be treated as just one assessment. This was a question of fact to be decided on the particular circumstances. Citations: Times 14-Dec-1994, Gazette 15-Feb-1995 Statutes: Finance Act 1985 22(1) Jurisdiction: England and Wales Citing: Appealed from – Commissioners of Customs and Excise v Le Rififi … Continue reading Customs and Excise Commissioners v Le Rififi Ltd: CA 14 Dec 1994

Eat Ltd v Revenue and Customs (VAT – Zero-Rating : Food, Etc): FTTTx 28 Jan 2019

VAT – zero-rating – hot take-away food – grilled ciabatta rolls and breakfast muffins – rolls supplied to Appellant partly baked – baking finished at retail outlet – was food ‘hot’ – yes – appeal dismissed – Group 1, Schedule 8 VAT Act 1994 Citations: [2019] UKFTT 67 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Eat Ltd v Revenue and Customs (VAT – Zero-Rating : Food, Etc): FTTTx 28 Jan 2019

Time Warner Entertainments LP v Channel Four Television Corporation plc: CA 1994

In testing whether a defence to copyright infringement of fair dealing succeeds, the court can take note of the actual purpose of the work, and will look carefully to verify the claimed purpose: ‘it is necessary to have regard to the true purpose of the work. Is it a genuine piece of criticism or review, … Continue reading Time Warner Entertainments LP v Channel Four Television Corporation plc: CA 1994

Regina v Home Secretary and Criminal Injuries Compensation Board Ex Parte P and Another: CA 12 May 1994

The exclusion from claiming under the scheme, of victims within the same household, including sex abuse victims was not clearly unreasonable. The fact that the scheme was provided under the Crown prerogative did not exclude it from judicial review. Citations: Independent 12-May-1994, [1995] 1 WLR 845 Jurisdiction: England and Wales Citing: Appeal from – Regina … Continue reading Regina v Home Secretary and Criminal Injuries Compensation Board Ex Parte P and Another: CA 12 May 1994

Regina v Ahmed and Others: CACD 29 Mar 1994

The tapping of telephone calls within a police station switchboard was outside the scope of the Act, since the calls were not intercepted whilst the communications were being carried on a public telecommunications system. Citations: Ind Summary 18-Apr-1994, Unreported, 29 March 1994 Statutes: Interception of Communications Act 1985 1-1 Jurisdiction: England and Wales Cited by: … Continue reading Regina v Ahmed and Others: CACD 29 Mar 1994

Mercury Communications Ltd v Director General of Telecommunications and Another: CA 3 Aug 1994

Parties having contracted to resolve differences by an agreed procedure, could not go back on that agreement. The court will not replace an agreement for a resolution method chosen by parties with own advice and freely. Citations: Independent 19-Aug-1994, Times 03-Aug-1994, Gazette 07-Oct-1994 Jurisdiction: England and Wales Citing: Appealed to – Mercury Communications Ltd v … Continue reading Mercury Communications Ltd v Director General of Telecommunications and Another: CA 3 Aug 1994

Gus Merchandise Corporation Ltd v Commissioners of Customs and Excise: CA 24 Oct 1994

The Commissioners’ general tax management powers include a power to enter into a binding contract with taxpayers as to the method of calculation of Excess VAT paid on sales to agents was not recoverable since there was a binding agreement. Citations: Ind Summary 24-Oct-1994, [1995] STC 279 Jurisdiction: England and Wales Citing: Appeal from – … Continue reading Gus Merchandise Corporation Ltd v Commissioners of Customs and Excise: CA 24 Oct 1994

GE Capital Corporate Finance Group v Bankers Trust Co and Others: CA 3 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

Regina v Zoppola-Barraza: CACD 6 May 1994

The appellant had been convicted of importing cocaine. He had no previous convictions. However, he gave evidence that he had been smuggling gold and jewels into the UK so as to avoid duty and VAT. The Recorder directed the jury to have regard to the good character of the appellant to the extent that it … Continue reading Regina v Zoppola-Barraza: CACD 6 May 1994

Regina v Maxwell: CACD 11 May 1994

When directing the jury, the judge should mention all alternative and appropriate lesser offences with explanations. The possibility of a conviction under section 47 for assault occasioning actual bodily harm should be offered to a conviction under section 20 for wounding. Hobhouse LJ said: ‘We consider that, in a case such as this, where there … Continue reading Regina v Maxwell: CACD 11 May 1994

Regina v Kemp: CACD 25 Apr 1994

A judge should do no more than intimate that the jury has right to stop a trial. Citations: Times 25-Apr-1994, [1995] 1 Cr App R 151 Jurisdiction: England and Wales Cited by: Cited – Regina v SH CACD 3-Aug-2010 The prosecutor had appealed immediately against the judge’s withdrawal of a charge of racially aggravated use … Continue reading Regina v Kemp: CACD 25 Apr 1994

Regina v Khan (Sultan): CACD 1 Jun 1994

An unlawful bug of a private conversation on private property, was nevertheless correctly admitted into evidence if it was not unfair to do so within the context of the trial. Citations: Independent 14-Jun-1994, Times 01-Jun-1994, Gazette 13-Jul-1994 Statutes: Police and Criminal Evidence Act 1984 78 Jurisdiction: England and Wales Citing: Appealed to – Regina v … Continue reading Regina v Khan (Sultan): CACD 1 Jun 1994

Regina v Dealy: CACD 13 Dec 1994

Evasion of VAT does not require proof of intent to permanently deprive, ‘evasion’ can consist in a deferment, rather than permanent evasion, of a liability. Citations: Times 13-Dec-1994, [1995] STC 217 Statutes: Value Added Tax Act 1983 39(1) Jurisdiction: England and Wales Cited by: Cited – Zen Internet Ltd v Customs and Excise VDT 5-Apr-2004 … Continue reading Regina v Dealy: CACD 13 Dec 1994

Baig (T/A Zara Trading Company) v Revenue and Customs (VAT – Appeals : Entertainment of Appeal): FTTTx 19 Feb 2019

Procedure – application to reinstate appeal out of time – Rule 17 FTT Rules- whether application precluded by section 85(4)Value Added Tax Act 1994 – yes – whether if not so precluded appeal should be reinstated – no Citations: [2019] UKFTT 127 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 25 October 2022; Ref: … Continue reading Baig (T/A Zara Trading Company) v Revenue and Customs (VAT – Appeals : Entertainment of Appeal): FTTTx 19 Feb 2019

Cheshire Centre for Independent Living v Revenue and Customs (Company Tax – Schedule 18 of Finance Act 1998 (‘Fa’) – Flat-Rate and Tax-Relate Penalties): FTTTx 3 Jun 2019

VAT – Exemption – welfare services – item 9 group 7 sch 9 VATA 1994 – payroll service – whether ‘closely linked to welfare’ Citations: [2019] UKFTT 354 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 21 October 2022; Ref: scu.638527

Computational Structural Mechanics Ltd v Revenue and Customs (VAT – Input Tax : Other): FTTTx 8 Mar 2019

VALUE ADDED TAX – Input Tax – invoice from an associated business to another business – same owner and sole director – whether a supply and a continuous supply – yes- amounts incurred in connection with a residential property – whether de minimus reclaim allowable – yes. Value Added Tax Act 1994, sections 24, 25, … Continue reading Computational Structural Mechanics Ltd v Revenue and Customs (VAT – Input Tax : Other): FTTTx 8 Mar 2019

Regina v Johnson (Tony): CACD 24 Feb 1994

An altered vehicle excise licence displayed on a car parked on private land was not a fraudulent use of the licence, and no offence was committed until the vehicle went onto a public road. Citations: Ind Summary 14-Mar-1994, Gazette 30-Mar-1994, Times 24-Feb-1994 Statutes: Vehicles (Excise) Act 1971 26(1)(c) Jurisdiction: England and Wales Road Traffic Updated: … Continue reading Regina v Johnson (Tony): CACD 24 Feb 1994

HL Boulton Co v Banque Royale du Canada: 1994

(Superior Court of Quebec) The defendant asked the court to decline jurisdiction under article 3135 of the Civil Code, which provides that even though a Quebec authority has jurisdiction to hear a dispute, it may exceptionally decline jurisdiction if it considers that the authorities of another country are in a better position to decide. It … Continue reading HL Boulton Co v Banque Royale du Canada: 1994

Conservatory Roofing UK Ltd v Revenue and Customs: UTTc 11 Jul 2022

Whether FTT decision (concerning whether supplies of works in relation to conservatory roofs fell within Note 1(a) to Schedule 7A of the Value Added Tax Act 1994 (‘insulation for…roofs’)) was inadequately reasoned – yes – appeal allowed – case remitted to FTT Citations: [2022] UKUT 182 (TCC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading Conservatory Roofing UK Ltd v Revenue and Customs: UTTc 11 Jul 2022

Walk In Walk In Action Ltd v Revenue and Customs: FTTTx 29 Jul 2009

FTTTx VALUE ADDED TAX – interest – assessment by HMRC to recover prior overpayments of input tax – input tax claim made in VAT return subject to an adjustment – assessment and adjustment subsequently reduced after long period – whether reduction demonstrates that HMRC had made an error when making original assessment and adjustment – … Continue reading Walk In Walk In Action Ltd v Revenue and Customs: FTTTx 29 Jul 2009

Vroege v Nciv Instituut Voor Volkshuisvesting Bv and Stichting Pensioenfonds Nciv: ECJ 28 Sep 1994

1. Social policy – Male and female workers – Equal pay – Pay – Concept – Right to join a private occupational pension scheme – Included – Exclusion of married women from membership – Not permissible – Exclusion of part-time workers – Part-time staff composed principally of women – Not permissible where there is no … Continue reading Vroege v Nciv Instituut Voor Volkshuisvesting Bv and Stichting Pensioenfonds Nciv: ECJ 28 Sep 1994

Hokkanen v Finland: ECHR 23 Sep 1994

Hudoc Judgment (Merits and just satisfaction) Violation of Art. 8; No violation of Art. 6-1; Not necessary to examine Art. 13; Not necessary to examine P7-5; Non-pecuniary damage – financial award; Costs and expenses partial award – domestic proceedingsIn private law cases, just as much as in public law cases, Article 8 includes ‘a right … Continue reading Hokkanen v Finland: ECHR 23 Sep 1994

Griffin (Inspector of Taxes) v Craig-Harvey: ChD 26 Jan 1994

The choice of house for principal private residence relief is to be made and notified within two years, but is variable at any time. Citations: Ind Summary 03-Jan-1994, Gazette 26-Jan-1994, Times 29-Nov-1993 Statutes: Capital Gains Tax Act 1979 101(5) Jurisdiction: England and Wales Capital Gains Tax Updated: 06 August 2022; Ref: scu.81033

Shelley Films Ltd v Rex Features Ltd: ChD 1994

Still photographs had been taken of a forthcoming film, which the producers had taken steps to keep confidential. Held: A chancery judge may grant an injunction to restrain the publication of photographs taken surreptitiously in circumstances such that the photographer is to be taken to have known that the occasion was a private one and … Continue reading Shelley Films Ltd v Rex Features Ltd: ChD 1994

Heating and Ventilating Contractors Association v Revenue and Customs: VDT 3 Dec 2008

VDT Trade Association – whether entitled to exemption from VAT on members subscriptions and other supplies under Art.132(1)(l) of the Consolidated Directive as a trade union or civic organisation or under Item 1 of Group 9 of Schedule 9 to VATA 1994. Held registrable. Appeal dismissed. Citations: [2008] UKVAT V20887 Links: Bailii VAT Updated: 23 … Continue reading Heating and Ventilating Contractors Association v Revenue and Customs: VDT 3 Dec 2008

The British Association for Shooting and Conservation Ltd v Revenue and Customs: VDT 10 Jul 2008

VDT VALUE ADDED TAX – exemptions – VATA 1994, s 31, Sch 9 Group 9 Item 1(e), Group 10 Item 3, VAT Directive art 132(1)(l), (m) – Appellant promoting shooting and conservation, and undertaking various other activities of public benefit – whether activities political, philanthropic or civic – yes, but only subsidiary aims of that … Continue reading The British Association for Shooting and Conservation Ltd v Revenue and Customs: VDT 10 Jul 2008

In Re Manlon Trading Ltd: ChD 15 Aug 1994

A different approach is required on striking out in Company Director Disqualification proceedings. Citations: Times 15-Aug-1994, Ind Summary 15-Aug-1994 Statutes: Company Directors Disqualification Act 1986 Jurisdiction: England and Wales Cited by: Appeal from – In Re Manlon Trading Ltd CA 22-Jun-1995 Company Director Disqualification proceedings were struck out for delay. There has to be a … Continue reading In Re Manlon Trading Ltd: ChD 15 Aug 1994

Leisure Contracts Ltd v Revenue and Customs: VDT 16 Dec 2005

VALUE ADDED TAX – zero-rating – domestic indoor swimming pools with electrically powered covers – swimming pools agreed to be zero-rated – whether cover installed at same time as pool also zero-rated – VATA 1994 Schedule 8 Group 5, Items 2 and 4, Note (22) – findings of fact made but final decision deferred pending … Continue reading Leisure Contracts Ltd v Revenue and Customs: VDT 16 Dec 2005

Compass Contract UK Ltd v Revenue and Customs: VDT 6 May 2005

VALUE ADDED TAX – zero-rating – supplies of cold food from outlets within larger building – VATA 1994, Sch 8 Group 1 Item 1 – whether supplies made ‘in the course of catering’ – meaning of ‘catering’ – supplies not made in the course of catering – whether food to be consumed ‘on the premises’ … Continue reading Compass Contract UK Ltd v Revenue and Customs: VDT 6 May 2005

A Practitioner v Customs and Excise: VDT 12 Dec 2003

PROCEDURE – hearing in public or private – VAT Tribunals Rules 1986 r 24(1) – assessment to recover allegedly over-claimed input tax – VATA 1994 ss 25, 26, VAT Regs 1995, reg 29, Sixth Directive art 18 – Human Rights Convention arts 6 and 8 – appellant a sole practitioner solicitor – application for hearing … Continue reading A Practitioner v Customs and Excise: VDT 12 Dec 2003

Channel Island Ferries Ltd v Cenargo Navigation Ltd (The Rozel): QBD 5 Apr 1994

Arbitrator to award all costs even if award much less than original claim. Phillips J said: ‘It is always necessary to exercise the greatest care before applying the reasoning in one case to a different factual situation, and this is particularly true in the field of damages. The majority of the Court in Ruxley Electronics … Continue reading Channel Island Ferries Ltd v Cenargo Navigation Ltd (The Rozel): QBD 5 Apr 1994

T v T (Interception of Documents): FD 5 Aug 1994

W feared that the H would seek to understate the true extent of his resources to the court and so she engaged in a number of activities, including opening and taking letters addressed to him and breaking into his office, with the intention of gathering documentation to enable her to ascertain H’s true financial position. … Continue reading T v T (Interception of Documents): FD 5 Aug 1994

Languard New Homes Ltd v Revenue and Customs (Vat – Zero-Rating : Building Work): FTTTx 25 Feb 2016

VALUE ADDED TAX – Section 30 Value Added Tax Act 1994 – Group 5 of Schedule 8 to that Act – conversion of property – grant of first major interest – whether grant is zero-rated supply – yes – appeal allowed Citations: [2016] UKFTT 129 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 07 … Continue reading Languard New Homes Ltd v Revenue and Customs (Vat – Zero-Rating : Building Work): FTTTx 25 Feb 2016

Lloyds TSB Private Banking Plc (personal representative of Rosemary Antrobus deceased) v Inland Revenue (Capital Taxes); Re Cookhill Priory (No 2): LT 10 Oct 2005

LT TAX – Inheritance Tax – agricultural property relief – agricultural value – agricultural property – farmhouses – whether house occupied by ‘lifestyle’ farmer could be farmhouse – held bid of such person could not represent agricultural value – Inheritance Tax Act 1984 s 115(2) and (3)George Bartlett QC : ‘a farmhouse for the purposes … Continue reading Lloyds TSB Private Banking Plc (personal representative of Rosemary Antrobus deceased) v Inland Revenue (Capital Taxes); Re Cookhill Priory (No 2): LT 10 Oct 2005

Meikle v Nottingham City Council: EAT 14 Apr 1994

The appellant challenged dismissal of her claim for indirect racial discrimination based on two grounds. First, that the Tribunal’s decision was perverse; in other words that it was a decision which, on the evidence before it, no reasonable tribunal could have reached. Secondly, that the Tribunal failed to interpret the law relating to indirect discrimination … Continue reading Meikle v Nottingham City Council: EAT 14 Apr 1994

Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant): FTTTx 31 Oct 2019

VAT – burden of proof on appellant where assessment on grounds of abuse – transfer of training business to non-profit making company (‘newco’) which claimed VAT exemption – commercial and economic reality – contracts ignored – whether abuse of rights under Halifax plc (C-255/02) – yes – supply not made by newco and therefore not … Continue reading Snow Factor Ltd, Snow Factor Training Ltd v Revenue and Customs (VAT – Burden of Proof On Appellant): FTTTx 31 Oct 2019

Snow Factor Ltd v Revenue and Customs: FTTTx 24 Jan 2018

Vat – Reduced Rates : Other Citations: [2018] UKFTT 28 (TC) Links: Bailii Jurisdiction: England and Wales Cited by: Appeal from – Snow Factor Ltd v Revenue and Customs UTTC 8-Mar-2019 Value Added Tax – Application Under Section 85B of Vata 1994 . .See Also – Snow Factor Ltd, Snow Factor Training Ltd v Revenue … Continue reading Snow Factor Ltd v Revenue and Customs: FTTTx 24 Jan 2018

Snow Factor Ltd v Revenue and Customs: UTTC 8 Mar 2019

Value Added Tax – Application Under Section 85B of Vata 1994 Citations: [2019] UKUT 77 (TCC) Links: Bailii Jurisdiction: England and Wales Citing: Appeal from – Snow Factor Ltd v Revenue and Customs FTTTx 24-Jan-2018 Vat – Reduced Rates : Other . . Lists of cited by and citing cases may be incomplete. VAT Updated: … Continue reading Snow Factor Ltd v Revenue and Customs: UTTC 8 Mar 2019

Regency Factors Plc v Revenue and Customs: UTTC 13 Nov 2020

VALUE ADDED TAX – bad debt relief – s 36 VATA 1994, reg 168 VAT Regulations 1995, Articles 73 and 90 Principal VAT Directive – factoring services – when is the consideration received – requirement in reg 168 for a ‘refunds for bad debts account’ Citations: [2020] UKUT 357 (TCC) Links: Bailii Jurisdiction: England and … Continue reading Regency Factors Plc v Revenue and Customs: UTTC 13 Nov 2020

Niru Battery Manufacturing Company, Bank Sepah Iran v Milestone Trading Limited: CA 23 Oct 2003

The claimant had contracted to purchase lead from some of the defendants. There were delays in payment but when funds were made available they should have been repaid. An incorrect bill of lading was presented. The bill certified that the goods had been loaded, but they had not. Held: An inspector certifying the goods should … Continue reading Niru Battery Manufacturing Company, Bank Sepah Iran v Milestone Trading Limited: CA 23 Oct 2003

Lisrestal and others v Commission: ECFI 6 Dec 1994

1. The delegation of authority to sign within an institution is a measure relating to the internal organization of the Community’ s administrative departments. It is in accordance with Article 27 of the Commission’ s Rules of Procedure and is the normal means by which the Commission exercises its powers. Officials may therefore be empowered … Continue reading Lisrestal and others v Commission: ECFI 6 Dec 1994

Ravnsborg v Sweden: ECHR 23 Mar 1994

Article 6 did not apply to proceedings where the applicant had been fined for making improper statements in written observations before the Swedish courts. The proceedings were regarded as being outside the ambit of article 6 because they were disciplinary in character. The Court recognised the need for summary procedures. Judges: R. Ryssdal, P Citations: … Continue reading Ravnsborg v Sweden: ECHR 23 Mar 1994

Neckermann Versand v Hauptzollamt Frankfurt am Main-Ost: ECJ 9 Aug 1994

Europa Heading 61.08 (‘women’s or girls’ … pyjamas, …, knitted or crocheted’) of the Combined Nomenclature of the Common Customs Tariff, as amended by Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff and Regulation No 3174/88 amending Annex I to the latter regulation, must be interpreted as meaning … Continue reading Neckermann Versand v Hauptzollamt Frankfurt am Main-Ost: ECJ 9 Aug 1994

Federal Republic of Germany v Council of the European Union: ECJ 5 Oct 1994

Europa Bananas – Common organization of the markets – Import regime. In the procedure for the adoption of a regulation by the Council, the fact that the proposal from the Commission, amended in accordance with a political agreement accepted by the competent member on behalf of the Commission at a Council session and approved by … Continue reading Federal Republic of Germany v Council of the European Union: ECJ 5 Oct 1994

AC-ATEL Electronics v Hauptzollamt Munchen-Mitte: ECJ 2 Jun 1994

ECJ 1. Preliminary rulings – Jurisdiction of the Court – Limits – Jurisdiction of the national court – Determination and assessment of the facts of the dispute – Need for a preliminary ruling and relevance of the questions raised -Assessment by the national court(EEC Treaty, Art. 177)2. Common commercial policy – Protection against dumping – … Continue reading AC-ATEL Electronics v Hauptzollamt Munchen-Mitte: ECJ 2 Jun 1994

Empire Stores v Commissioners of Customs and Excise: ECJ 2 Jun 1994

A retail mail-order supplier, had run two promotions, a ‘self-introduction’ scheme and a ‘introduce a friend’ scheme. Under either scheme the introducer (once she or her friend had been approved, placed an order and paid for it) became entitled to receive, without payment, a household item (such as a toaster, a kettle or an iron) … Continue reading Empire Stores v Commissioners of Customs and Excise: ECJ 2 Jun 1994

H J Glawe Spiel- und Unterhaltungsgerate Aufstellungsgesellschaft mbH and Co KG v Finanzamt Hamburg-Barmbek-Uhlenhorst: ECJ 5 May 1994

Europa The taxable amount in respect of a provision of services within the meaning of Article 11 A(1)(a) of the Sixth Directive 77/388 consists of the consideration actually received in return for the service provided. In the case of gaming machines offering a chance of winning (slot machines) which, pursuant to mandatory statutory requirements, are … Continue reading H J Glawe Spiel- und Unterhaltungsgerate Aufstellungsgesellschaft mbH and Co KG v Finanzamt Hamburg-Barmbek-Uhlenhorst: ECJ 5 May 1994

Commission v United Kingdom (Judgment): ECJ 8 Jun 1994

ECJ Despite the limited character of the harmonization of rules in respect of collective redundancies which Directive 75/129 was intended to bring about, national rules which, by not providing for a system for the designation of workers’ representatives in an undertaking where an employer refuses to recognize such representatives, allow an employer to frustrate the … Continue reading Commission v United Kingdom (Judgment): ECJ 8 Jun 1994

Commission v Germany (Rec 1994,p I-2039) (Judgment): ECJ 1 Jun 1994

ECJ 1. In proceedings under Article 169 of the Treaty, it is for the Commission to judge at what time it will bring an action for failure to fulfil obligations; the considerations which determine its choice of time cannot affect the admissibility of the action. That being so, the fact that no action was taken … Continue reading Commission v Germany (Rec 1994,p I-2039) (Judgment): ECJ 1 Jun 1994

Regina v Barnet Justices ex parte R: QBD 10 Nov 1994

The court accepted, on the basis of Bennett, that the magistrates did not have jurisdiction to consider allegations of abuse based on ‘bad faith’. Citations: Unreported, 10 November 1994 Jurisdiction: England and Wales Cited by: Cited – Regina v Belmarsh Magistrates’ Court ex parte Fiona Watts Admn 8-Feb-1999 The defendant sought to have dismissed as … Continue reading Regina v Barnet Justices ex parte R: QBD 10 Nov 1994

Develop Dr Eisbein v Hautpzollamt Stuttgart-West: ECJ 16 Jun 1994

ECJ Whilst the customs tariff does indeed in certain cases contain references to manufacturing processes of goods, the preference is, in the interests of legal certainty and ease of verification, to have recourse to criteria for classification based on the objective characteristics of products, as defined in the wording of the headings and the notes … Continue reading Develop Dr Eisbein v Hautpzollamt Stuttgart-West: ECJ 16 Jun 1994

Tolsma v Inspecteur De Omzebelasting Leeuwarden: ECJ 29 Mar 1994

An Organ Grinder receiving donations was not Vatable on those receipts. There was no legal relationship with donors.A supply of services is effected ‘for consideration’ within the meaning of Article 2(1) of the Sixth Council Directive (77/388) on the harmonization of the laws of the Member States relating to turnover taxes, and hence is taxable, … Continue reading Tolsma v Inspecteur De Omzebelasting Leeuwarden: ECJ 29 Mar 1994

In re St Luke the Evangelist’s Church, Maidstone: CArc 7 Oct 1994

The vicar and churchwardens appealed a refusal of a faculty to allow them to re-orient the services within the church to face to the south from the east. Held: The Chancellor’s powers under the 1961 Measure had not been not reduced by the 1991 Measure. The newer measure controlled those bodied with care and conservation … Continue reading In re St Luke the Evangelist’s Church, Maidstone: CArc 7 Oct 1994

Starke and Another (Executors of Brown Deceased) v Inland Revenue Commissioners: ChD 24 Feb 1994

Mr Brown, the deceased, had owned a site on which was built a substantial farmhouse, with six bedrooms, and various outbuildings. The site formed part of a farm and the issue was whether the site was ‘agricultural land or pasture’ within the meaning of section 115(2). Held: A site with farm buildings only is not … Continue reading Starke and Another (Executors of Brown Deceased) v Inland Revenue Commissioners: ChD 24 Feb 1994

Regina v Montgomery: CACD 19 Jul 1994

A witness had refused to give evidence, and found to have committed contempt. Held: Guidelines were given on sentencing for offences of interfering with the course of justice, criminal contempt, refusal to give evidence and so forth.The court set out the matters likely to influence the level of punishment appropriate in cases of contempt of … Continue reading Regina v Montgomery: CACD 19 Jul 1994

Jersild v Denmark: ECHR 20 Oct 1994

A journalist was wrongly convicted himself of spreading racial hatred by quoting racists in his material. Held: Freedom of expression is one of the essential foundations of a democratic society. The safeguards to be afforded to the press are of particular importance. ‘Whilst the press must not overstep the bounds set, inter alia, in the … Continue reading Jersild v Denmark: ECHR 20 Oct 1994

Arab Monetary Fund v Hashim and Others (Number 9): ChD 29 Jul 1994

There were two foreign defendants who were each liable to the plaintiff. Held: The English court had jurisdiction to allocate the damages between them. Execution should not be stayed because the plaintiff should be allowed to retain the opportunity to commence that part of the proceedings, ie execution, in such jurisdiction as he thought fit. … Continue reading Arab Monetary Fund v Hashim and Others (Number 9): ChD 29 Jul 1994

Society of Lloyds v Clementson, Same v Mason: ComC 11 Jan 1994

An undertaking given on joining Lloyds is a sufficiently binding contract. Citations: Times 11-Jan-1994, [1995] CLC 117 Jurisdiction: England and Wales Citing: Appealed to – Society of Lloyd’s v Clementson and Another CA 11-Nov-1994 It was arguable that a central insolvency fund created to manage the Lloyd’s liabilities distorted competition, and was therefore unenforceable. The … Continue reading Society of Lloyds v Clementson, Same v Mason: ComC 11 Jan 1994

R (Mrs) v Central Independent Television Plc: CA 17 Feb 1994

The court did not have power to stop a TV program identifying a ward of court, but which was not about the care of the ward. The first instance court had granted an injunction in relation to a television programme dealing with the arrest and the conviction of a paedophile who was the father of … Continue reading R (Mrs) v Central Independent Television Plc: CA 17 Feb 1994

Regina v Hunt: 1994

The defendant appealed his conviction for conspiracy to cheat the Inland Revenue was challenged on grounds which included the fact that the prosecution was unable to show that the appellant had benefited from the proceeds of the fraud. Held: Notwithstanding some expressions of opinion in the old cases, there was ample authority to show the … Continue reading Regina v Hunt: 1994

Nottingham City Council v Wooding: 1994

Citations: [1994] RTR 72 Statutes: Metropolitan Police Public Carriage Act 1869 7 Cited by: Cited – Oddy, Regina (on the Application of) v Bugbugs Ltd Admn 12-Nov-2003 A private prosecutor appealed dismissal of his complaint that the respondent had operated an unlicensed man-powered rickshaw service. The district judge had held that it was not a … Continue reading Nottingham City Council v Wooding: 1994

Daks Simpson Group plc v Kuiper: 1994

The creditor sought summary judgment for an account for commissions earned. In a ‘without prejudice’ letter the defendant’s director said that he was prepared to accept that he had received such commissions in stated amounts. Held: Lord Sutherland: ‘I see no objection in principle to a clear admission being used in subsequent proceedings, even though … Continue reading Daks Simpson Group plc v Kuiper: 1994

Northampton Health Authority v The Official Solicitor and the Governors of St Andrews Hospital: 1994

Citations: [1994] 1 FLR 162 Jurisdiction: England and Wales Cited by: Cited – HB v PB FD 9-Jul-2013 Claim for costs against third party local authority, Croydon LBC after four day private law fact finding hearing. F said that M had fabricated illnesses both in herself and the child leading to the LA being asked … Continue reading Northampton Health Authority v The Official Solicitor and the Governors of St Andrews Hospital: 1994