FTTTx VAT – preliminary issue – whether assessment out of time – s 80(4) VATA 1994 – regulation 94B VAT Regulations 1995 – meaning of ‘payment’ Citations: [2013] UKFTT 241 (TC) Links: Bailii VAT Updated: 05 December 2022; Ref: scu.491869
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
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
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
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
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
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
VALUE ADDED TAX – Appeal against default surcharges. Value Added Tax Act 1994 Sections 59, 70 and 71 – whether a reasonable excuse – no – Appeal dismissed Citations: [2019] UKFTT 97 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 17 October 2022; Ref: scu.635718
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
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
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
Plant on floor of a pit was not covered by excavation regulations but only at the top. Citations: Times 05-Jul-1994 Statutes: Construction (General Provisions) Regulations 1961 (1961 No 1580) Jurisdiction: England and Wales Health and Safety Updated: 05 May 2022; Ref: scu.78436
Complex contract for shop fitting is for multiple supplies not just shop fitting. Citations: Ind Summary 11-Jul-1994 Jurisdiction: England and Wales VAT Updated: 28 April 2022; Ref: scu.85680
The plaintiffs claimed for professional fees, and the defendants counter-claimed alleging negligence. The plaintiffs obtained summary judgment under Order 14 with an order for costs on the standard basis, to be taxed if not agreed. The plaintiffs had instructed solicitors in the City of London to represent them in the litigation and there was an … Continue reading KPMG Peat Marwick McLintock v The HLT Group: QBD 18 Mar 1994
A Crown Court may give a private prosecutor the right to conduct a trial in person, and without legal representation. Citations: Times 01-Dec-1994 Statutes: Courts and Legal Services Act 1990 27(2)(c) Jurisdiction: England and Wales Criminal Practice Updated: 07 April 2022; Ref: scu.88093
Lloyds Agents Owe Care Duty to Member; no Contract Managing agents conducted the financial affairs of the Lloyds Names belonging to the syndicates under their charge. It was alleged that they managed these affairs with a lack of due careleading to enormous losses. Held: The assumption of responsibility principle enunciated in Hedley is not confined … Continue reading Henderson v Merrett Syndicates Ltd: HL 25 Jul 1994
FTTTx EXEMPTION – Trade Association – Primary purpose – Whether association’s primary purpose was making representations to the government on legislation and other public matters – No – Whether association restricted membership wholly or mainly to members whose business interests were directly connected with the purposes of the association – No – VATA 1994 Schedule … Continue reading The British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs: FTTTx 12 Oct 2011
FTTTx Value Added Tax – Default Surcharges for late submission of Returns and payments – periods extending from 12/07 to 09/12 – whether reasonable excuse or mitigation appropriate- No – Value Added Tax Act 1994 – Surcharges totalling andpound;14,801 confirmed – appeal dismissed. [2016] UKFTT 227 (TC) Bailii England and Wales VAT Updated: 13 January … Continue reading Clarke and Another v Revenue and Customs (Vat – Penalties : Reasonable Excuse): FTTTx 1 Apr 2016
FTTTx VAT – Repayment claim – Whether submitted within four year time limit under s 80 Value Added Tax Act 1994 – No – Appeal dismissed [2015] UKFTT 613 (TC) Bailii England and Wales VAT Updated: 07 January 2022; Ref: scu.556393
VAT – recovery assessment – s 80(4A) VATA 1994 – Fleming claim – transfer of a going concern – whether entitlement to claim passed on transfer – VATA (General) Regulations 1980 regulations (4)-(8) – no – appeal dismissed [2015] UKFTT 209 (TC) Bailii Value Added Tax Act 1994 80(4A) England and Wales VAT Updated: 30 … Continue reading Stringfellow v Revenue and Customs (Vat – Repayments : Vat – Repayments): FTTTx 12 May 2015
Judge’s Reasons Must Show How Reached In each case appeals were made, following Flannery, complaining of a lack of reasons given by the judge for his decision. Held: Human Rights jurisprudence required judges to put parties into a position where they could understand how the decision in their case had been arrived at. Flannery preceded … Continue reading English v Emery Reimbold and Strick Ltd; etc, (Practice Note): CA 30 Apr 2002
To succeed in a claim for constructive dismissal the plaintiff must establish a breach of contract by the defendant, that the breach was sufficiently serious to have justified the claimant resigning, or at least be the last in a series of events which justified his leaving, and that he left his employment with the defendant … Continue reading Western Excavating (ECC) Ltd v Sharp: CA 1978
The victim died on a farm when his dumper truck overturned burying him in its load. Held: The prosecutor needed to establish a prima facie case that the results required by the Act had not been achieved. He need only establish that a risk of injury arose out of the state of affairs at the … Continue reading Chargot Limited (T/A Contract Services) and Others, Regina v: HL 10 Dec 2008
The Court upheld decisions striking out actions for negligence brought by claimants who had been arrested and held in custody during criminal investigations which were later discontinued. The Crown Prosecution Service owes no general duty of care to a defendant in its conduct of a prosecution. The court must not confuse the immunity rule which … Continue reading Elguzouli-Daf v Commissioner of Police of the Metropolis and Another: CA 16 Nov 1994
A road user was injured on a corner which was known to the highway authority to be dangerous. The authority had sought to make arrangements with the owner of land adjoining the highway to remove a bank which obstructed the view.
Held: The . .
VAT – grant of rights over land – whether commercial lease agreement granted facilities for parking vehicles or a licence to occupy – item 1(h) of Group 1, Schedule 9 of the Value Added Tax Act 1994 – Article 13B(b) of the Sixth Directive – whether . .
In 1986, the defendant, wanted a swimming pool adjoining his house. He contracted with the plaintiffs. The contract price for the pool, with certain extras, was 17,797.40 pounds including VAT. The depth of the pool was to be 6 ft 6 in at the deep . .
The prosecutor appealed an acquittal on appeal of the defendant for sexual assault, saying that he had not had the necessary intent because of intoxication through drink and drugs. He said that a co-defendant had secretly administered drugs to him. . .
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
The Inspector had found that the landowner had, by overt acts directed at users of the way in question, including the erection of locked gates and of fencing and of notices, disproved any intention on his part to dedicate. Held: The landowner’s appeal succeeded. Laws J reflected on the conjunction in the statutory scheme of … Continue reading Jacques v Secretary of State for the Environment: CA 1995
The court was asked to pierce the veil of incorporation of a company in the course of ancillary relief proceedings in a divorce. H had failed to co-operate with the court. After a comprehensive review of all the authorities, Munby J said: ‘The common theme running through all the cases in which the court has … Continue reading Ben Hashem v Ali Shayif and Another: FD 22 Sep 2008
FTTTx VAT – claim for repayment of overpaid output tax – what constitutes a claim for the purposes of section 80 VAT Act 1994 – date of claim – whether claim completed or remained outstanding – whether claim withdrawn or abandoned – appeal struck out. Citations: [2013] UKFTT 229 (TC) Links: Bailii VAT Updated: 05 … Continue reading Websons Ltd v Revenue and Customs: FTTTx 16 Apr 2013
‘The issue in the case is whether the words ‘the said sum . . as was due at the time the period of detention was imposed’ in section 79(2) of the Magistrates’ Court Act (MCA) 1980 should be construed in the case of confiscation orders made under the Drug Trafficking Act 1994 (DTA) as meaning … Continue reading Gibson, Regina (on The Application of) v Secretary of State for Justice: CA 11 Nov 2015
The tax-payer had assigned it’s business to the claimant, and with it the right to reclaim overpaid VAT. The commissioners appealed a finding that the right to claim a refund was assignable. Held: The appeal failed. The statute would have to have included a prohibition on assignment for one to be in place: ‘It was … Continue reading Midlands Co-Operative Society Ltd v HM Revenue and Customs: CA 9 Apr 2008
VALUE ADDED TAX – DIY Housebuilders’ Scheme – Retrospective Planning Permission obtained after claim for VAT refund submitted -whether work lawful – whether building designed as a dwelling – whether claim valid – Section 35 Value Added Tax Act 1994 – Note 2 of Group 5 in Schedule 8 to Value Added Tax Act 1994 … Continue reading Long and Another v Revenue and Customs: FTTTx 28 Jan 2021
Mr Gulliksen was walking on a footpath on a housing estate to the house of a friend. He had an accident at a depressed manhole cover on the footpath over which he tripped. The footpath had been constructed by Pembrokeshire County Council, who were both the local housing authority and the highway authority at the … Continue reading Gulliksen v Pembrokeshire County Council: QBD 2002
Losses arose from the misvaluation of a company before its purchase. The respondent had funded the purchase, relying upon a valuation by the predecessor of the appellant firm of accountants. Further advances had been made when the true situation was revealed. Held: The accountants’ appeal succeeded. As a general rule ‘collateral benefits are those whose … Continue reading Lowick Rose Llp v Swynson Ltd and Another: SC 11 Apr 2017
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
DIY BUILDERS – refund of Vat – prohibition on separate disposal in planning permission – construction single farmhouse adjacent to farm buildings -whether ‘separate use or disposal’ prohibited- yes- appeal dismissed VAT Act 1994 s 35 and schedule 8 Citations: [2011] UKFTT 320 (TC) Links: Bailii VAT Updated: 20 November 2022; Ref: scu.443072
Whether an unincorporated association was liable to registration on subscriptions paid by members, was not merely a matter of its constitution, but of what in reality members received for their subscriptions. If those were services of a VATable nature, then the subscriptions were chargeable. Citations: Times 12-May-1998, Gazette 10-Jun-1998, [1998] EWCA Civ 785 Statutes: Value … Continue reading Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise: CA 12 May 1998
FTTTx VAT – overpayment of output tax charged by Appellant to business customer registered for VAT; reimbursement arrangements with HMRC; whether arrangement a binding contract; whether reimbursement arrangements ultra vires; Appellant crediting customer with reimbursement to reduce customer’s indebtedness to Appellant; whether reimbursement made ‘in cash or by cheque’; assessment to recover repaid VAT on … Continue reading Systems Aluminium Ltd v Revenue and Customs: FTTTx 27 Mar 2013
FTTTx VAT – Strike-out Application – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Section 80 VATA 1994 – recourse for a refund of VAT – Council Directive 2006/112/EC Act 132(1) – sport and physical education – non profit making organisations – Refused and claims stood over awaiting ECJ decision. … Continue reading The Earlsferry Thistle Golf Club v Revenue and Customs: FTTTx 14 Mar 2013
In each case the applicant, a company based in Ireland had employed in its restaurants, Chinese nationals who were unlawfully present here. The company sought judicial review of the arrest of its employees. Held: ‘None of the claimants had any entitlement to rely on Article 49 and the posted workers cases because the third party … Continue reading Low and Others, Regina (on the Application of) v Secretary of State for the Home Department: Admn 21 Jan 2009
A logo had been created for the claimants, by an independent sub-contractor. They sought assignment of their legal title, but, knowing of the claimant’s interest the copyright was assigned to a third party out of the jurisdiction. The claimant sought an order for its transfer, and an order was so made. Before it was perfected … Continue reading R Griggs Group Ltd and others v Evans and others (No 2): ChD 12 May 2004
FTTTx VAT – Do it yourself builders scheme – residential conversion – whether the existing building was non-residential – no – garage and extension to existing dwelling – Appeal dismissed – s 35(1) VAT Act 1994 Citations: [2012] UKFTT 713 (TC) Links: Bailii Statutes: VAT Act 1994 35(1) Jurisdiction: England and Wales VAT, Construction Updated: … Continue reading Smith v Revenue and Customs: FTTTx 22 Nov 2012
The bank claimed that it had been defrauded, and that since an employee of the defendant had taken part in the fraud the defendant was had vicarious liability for his participation even though they knew nothing of it. Held: Where A becomes liable to B as a joint tortfeasor with C in the tort of … Continue reading Generale Bank Nederland Nv (Formerly Credit Lyonnais Bank Nederland Nv) v Export Credit Guarantee Department: CA 23 Jul 1997
VALUE ADDED TAX – Value Added Tax Act 1994, section 30(2) and Group 1 of Schedule 8 – zero-rating – whether a lawn repair product is seed for growing grass for animal feed – no – the product is standard-rated – appeal dismissed Citations: [2019] UKFTT 480 (TC) Links: Bailii Jurisdiction: England and Wales VAT … Continue reading Westland Horticulture Ltd v Revenue and Customs (Procedure : Value Added Tax): FTTTx 25 Jul 2019
Appeal from order declining jurisdiction.Lewison LJ pointed out: ‘So far as the question of irreconcilable judgments is concerned, I wish to reserve my opinion for a case in which it matters. I simply make the following observations. Judgment in The Tatry was given on 6 December 1994. Shevill was argued before the Grand Chamber on … Continue reading Euroeco Fuels (Poland) Ltd and Others v Szczecin and Swinoujscie Seaports Authority Sa and Others: CA 11 Nov 2019
VAT – DIY Builders Scheme – Invoices charged at 17.5% – HMRC only able to repay VAT ‘chargeable’ – Three Year Rule – Section 80(4) VAT Act 1994. Appeal dismissed. Citations: [2010] UKFTT 102 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 15 October 2022; Ref: scu.408974
Payment of VAT is not optional, those fraudulently evading payment must expect imprisonment. Citations: Times 15-Jul-1997 Statutes: Value Added Tax Act 1994 72(1) 72(3) Jurisdiction: England and Wales VAT, Criminal Sentencing Updated: 11 October 2022; Ref: scu.86807
FTTTx VALUE ADDED TAX – 3 year cap – Repayment overpayment VAT requested more than three years after the end of the prescribed period in which assessment made – s.80(4) Value Added Tax Act 1994 consideredINFLATED ASSESSMENT REGIME – Implications considered – s.73(8) Value Added Tax Act 1994 Citations: [2010] UKFTT 111 (TC) Links: Bailii … Continue reading Dear v Revenue and Customs: FTTTx 10 Mar 2010
The claimant had properly accounted for VAT on its transactions for many years, but a decision of the European court had latterly ruled that the services were exempt. The claimant sought restitution from HMRC, who responded by arguing that substantial parts of the claim were out of time. Held: 1. That, using the notional figures … Continue reading Investment Trust Companies v HM Revenue and Customs: ChD 2 Mar 2012
The claimants had overpaid large sums of VAT over several years, and been, eventually, refunded, with simple interest. The claimants now said that the interest should have been compounded. The revenue contended that such a claim was excluded under European law. Held: As a matter of statutory construction, the claims were excluded by sections 78 … Continue reading Littlewoods Retail Ltd and Others v HM Revenue and Customs: ChD 19 May 2010
Judges: Mummery, Etherton, Patten LJJ Citations: [2010] EWCA Civ 313, [2010] Eu LR 539, [2010] BVC 573, [2010] STI 1280, [2010] STC 1640 Links: Bailii Jurisdiction: England and Wales Citing: Appeal from – FJ Chalke Ltd and Another v Revenue and Customs ChD 8-May-2009 The court was asked as to the effectiveness under European law … Continue reading FJ Chalke Ltd and Another v Revenue and Customs: CA 25 Mar 2010
The court was asked as to the effectiveness under European law of sections 78 and 80 of the 1994 Act. Held: Henderson J focused on the fact that section 80(7) excludes any common law liability to repay the overpaid VAT, and inferred that it must also exclude any common law liability to pay interest: ‘the … Continue reading FJ Chalke Ltd and Another v Revenue and Customs: ChD 8 May 2009
In considering what evidence can be used in mitigation of damages in defamation, it is necessary to draw a distinction between evidence which is put forward to show that the plaintiff is a man of bad reputation and evidence which is already before the court on some other issue. Neill LJ set out rules for … Continue reading Pamplin v Express Newspapers Ltd (2): CA 1988
Four articles in the People all covered the same story about Esther Rantzen’s organisation, Childline, suggesting that the plaintiff had protected a teacher who had revealed to Childline abuses of children occurring at a school where he taught, by keeping secret that he himself was a pervert, unfit to have any child in his care. … Continue reading Rantzen v Mirror Group Newspapers (1986) Ltd and Others: CA 1 Apr 1993
Section 80 VATA 1994 – Section 121 Finance Act 2004 – whether a claim was made within time – appeal dismissed Citations: [2011] UKFTT 406 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 17 September 2022; Ref: scu.443156
LATE APPEAL – whether appeal made in time – whether failure to pay disputed VAT or make hardship application precludes appeal being made – meaning of `entertained’ in section 84(3) VAT Act 1994 Citations: [2022] UKFTT 231 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 16 September 2022; Ref: scu.680650
The claimant alleged that she had been discrimated against in her work for the appellant, a member of the diplomatic staff at the Saudi Embassy in London. She now appealed against a decision that the respondent had diplomatic immunity. Held: The appeal was allowed: ‘the question whether the exception in article 31(1)(c) would have applied … Continue reading Reyes v Al-Malki and Another: SC 18 Oct 2017
The taxpayer had made a trasnfer of engagements. There was due to it a sum for overpayment of VAT. The revenue said that the claim could not be transferred. Held: the taxpayer’s appeal succeeded. Nothing in the statutory code operated to make such a transfer impossible. Judges: Blackburne J Citations: [2007] EWHC 1432 (Ch), Times … Continue reading Midlands Co-Operative Society Ltd v the Commissioners of HM Revenue and Customs: ChD 19 Jun 2007
Vat – Lease Rental Invoices – whether the requirements of s 24 of the Value Added Tax Act 1994 and reg. 111 of the Value Added Tax Regulations 1995 were met – no – whether the Appellant held a valid VAT invoice which entitled it to claim input tax – no — appeal dismissed Citations: … Continue reading Star Services Oxford Ltd v Revenue and Customs: FTTTx 22 Aug 2022
The five applicants had lived in the UK for at least three years while attending school or college. All five were subject to immigration control, four had entered as students with limited leave to remain for the duration of their studies, and the fifth had entered with his parents for settlement and had indefinite leave … Continue reading Regina v Barnet London Borough Council, Ex parte Shah: HL 16 Dec 1982
The department complained that the defendants had entered into a transaction with their farm at an undervalue so as to defeat its claim for recovery of sums due. The transaction used the grant of a tenancy by the first chargee. Held: The farmers’ appeal as to the farm transaction failed: ‘beyond argument that DEFRA was … Continue reading Feakins and Another v Department for Environment Food and Rural Affairs (Civ 1513): CA 9 Dec 2005
Redefinition of abusive transaction under Halifax principle – Taxpayer assessed to tax in respect of deductions wrongfully made in relation to the redefined transaction – Whether HMRC must subtract from the assessment the amounts of tax already paid – Whether HMRC may require the taxpayer to reclaim tax already paid as overpaid tax under s.80 … Continue reading HMRC v Moorbury Limited: UTTC 23 Sep 2010
The claimants had challenged the allocation of a former railwy line to become a rapid bus service, saying that the Council had failed properly to take account of the Habitats Directive. The Supreme Court was asked as to the extent of doisturbance to an endangered species required to engage the prohibition againsty ‘deliberate disturbance’ under … Continue reading Morge v Hampshire County Council: SC 19 Jan 2011
FTTTx Refusal of claim for repayment of overpaid VAT – Whether repayment precluded by section 80 Value Added Tax Act 1994 – Yes – Appeal dismissed. Citations: [2010] UKFTT 340 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 23 August 2022; Ref: scu.422343
FTTTx VAT – application to strike out – jurisdiction of Tribunal – s 83(1) VATA – whether a decision by HMRC – whether an appealable matter – s 80 VATA Judges: Berner TJ Citations: [2009] UKFTT 262 (TC) Links: Bailii Statutes: Value Added Tax Act 1994 83 VAT Updated: 17 August 2022; Ref: scu.409084
FTTTx VAT – three-year ‘capping’ limitation – Flat Rate Scheme – Appellant given retrospective date to join Flat Rate Scheme – claim to recover overpaid VAT – whether three-year ‘cap’ applied to limit period of claim – whether Appellant prevented from exercising Community law rights on grounds he could not know the correct business category … Continue reading Sims v Revenue and Customs: FTTTx 16 Feb 2010
The dispute followed the grounding of a tanker the Ocean Victory. The ship was working outside of a safe port requirement in the charterparty agreement. The contract required the purchase of insurance against maritime war and protection and indemnity risks. The grounding occurred during a combination of severe weather events. Each of the two elements … Continue reading Gard Marine and Energy Ltd and Another v China National Chartering Company Ltd and Another: SC 10 May 2017
The applicants were detained at Rampton. The form of detention denied the access to space in which they would be able to smoke cigarettes to comply with the law. Held: The claim failed. The legislative objectives were sufficiently serious to support as rational the imposition of the rules. Having a mental illness is not a … Continue reading G, Regina (on the Application of) v Nottinghamshire Healthcare NHS Trust: Admn 20 May 2008
Value Added Tax – Supply of building materials under Item 4 of Group 5 of Schedule 8 to VAT Act 1994, and the definition of ‘building materials’ in paragraph 22 – Supply of retractable insulated covers for indoor swimming pools – Supply of moveable floors for indoor swimming pools – Appeal allowed as regards the … Continue reading Rainbow Pools London Ltd v Revenue and Customs: VDT 11 Sep 2008
The claimant journalist sought disclosure of papers acquired by the respondent in its conduct of enquiries into the charitable Mariam appeal. The Commission referred to an absolute exemption under section 32(2) of the 2000 Act, saying that the exemption continued until the papers were destroyed, or for 20 years under the 1958 Act. Held: The … Continue reading Kennedy v The Charity Commission: SC 26 Mar 2014
Evidence from 3rd Party Torture Inadmissible The applicants had been detained following the issue of certificates issued by the respondent that they posed a terrorist threat. They challenged the decisions of the Special Immigration Appeals Commission saying that evidence underlying the decisions had probably been obtained by torture committed by foreign powers, and should not … Continue reading A and others v Secretary of State for the Home Department (No 2): HL 8 Dec 2005
Twins were conjoined (Siamese). Medically, both could not survive, and one was dependent upon the vital organs of the other. Doctors applied for permission to separate the twins which would be followed by the inevitable death of one of them. The parents, devout Roman Catholics, resisted. Held: The parents’ views were subject to the overriding … Continue reading In Re A (Minors) (Conjoined Twins: Medical Treatment); aka In re A (Children) (Conjoined Twins: Surgical Separation): CA 22 Sep 2000
The trader carried on business as a builder both through a limited company and on his own account. He tried to apportion the businesses so that neither was registerable for VAT. In one period he exceeded the limit. He asked the commissioners to exercise their discretion not to register him retrospectively acknowledging that his turnover … Continue reading Gray (T/A William Gray and Sons) v Commissioners of Customs and Excise: ChD 7 Nov 2000
The parties agreed in sale agreement for a plot of land that the buyer would not erect any additional building. He did so, and when he came to try to sell it the original vendor objected. The purchaser’s solicitors registered the agreement for sale. He said that the defendant had impliedly supported his actions and … Continue reading Harris v Williams-Wynne: ChD 11 Feb 2005
The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of disputes, were sufficiently in the public interest, and so closely connected to the administration … Continue reading Expert Witness Institute v Commissioners of Customs and Excise: ChD 12 Apr 2001
UTTC VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether … Continue reading Revenue and Customs v Iveco Ltd: UTTC 13 Jun 2016
UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and … Continue reading Grand Entertainments Company v Revenue and Customs: UTTC 3 May 2016
The defendants were to be tried for allegedly sending funds abroad to support terrorism. The court now considered the meaning of the phrase ‘reasonable cause to suspect’ in the context of the anticipated use of the funds: ‘Does it mean that the accused must actually suspect, and for reasonable cause, that the money may be … Continue reading Lane and Another, Regina v: SC 11 Jul 2018
FTTTx Value Added Tax – Whether the Appellant’s late claim for input tax, initially deducted in its Return, but later recovered by HMRC under an assessment, is a claim for input tax under Regulation 29 (1) of the 1995 VAT Regulations or a claim under section 80(1B) of the VAT Act 1994 for the recovery … Continue reading Cable and Wireless Plc v Revenue and Customs: FTTTx 27 Mar 2009
The claimant investment Trust companies sought repayment of taxes paid in error by way of restitution. Held: The range of the the law of restitution to recover any tax unlawfully exacted was to be be restricted to those situations where the sums paid to the public authority were so paid in fulfilment of an apparent … Continue reading Investment Trust Companies v Revenue and Customs: ChD 26 Mar 2013
The claimant asserted infringement of copyright by the defendants in photographs of the family of David Beckham. The defendant admitted using the photographs but asserted that no permission was required since the use was a fair dealing. Held: Most of the photographs were used to demonstrate a particular style, and the use was fair criticism … Continue reading Fraser-Woodward Ltd v British Broadcasting Corporation Brighter Pictures Ltd: ChD 23 Mar 2005
The claimants were to be married. They sold the rights to publish photographs of their wedding, but various of the defendants took and published unauthorised pictures. Held: The claimants had gone to lengths to ensure the commercial value of their celebration, and it could attract the protection given in law to confidential matters. What matters … Continue reading Douglas etc v Hello! Ltd etc: ChD 11 Apr 2003
The court considered a dispute about ownership and confidence in and copyright of of video tapes taken by Princess Diana before her death. Held: The courts have an inherent discretion to refuse to enforce of copyright. When assessing whether the copyright should be enforced the relevant issues would be ones arising from the work itself, … Continue reading Hyde Park Residence Ltd v Yelland, News Group Newspapers Ltd, News International Ltd, Murrell: CA 10 Feb 2000
The several applicants had been arrested in different circumstances and each charged with breach of the peace contrary to common law. Under the Magistrates’ Court Act 1980, the court can bind over a Defendant to keep the peace, if the Defendant consents, and impose a sentence of up to 6 months’ imprisonment if the Defendant … Continue reading Steel and Others v The United Kingdom: ECHR 23 Sep 1998
The mediator who had acted in attempting to resolve the dispute between the parties sought to have set aside a witness summons issued by the claimant who sought to have the mediated agreement set aside for economic duress. Held: In this case the balance was in favour of the mediator giving the evidence requested. In … Continue reading Farm Assist Ltd v Secretary of State for the Environment, Food and Rural Affairs (No 2): TCC 19 May 2009
EXCISE – Restoration – Application by Customs to dismiss appeal as abuse of process – Deemed forfeiture of 5000 cigarettes – Appellant claiming cigarettes for own use – Notice 12A (October 2002) – Appellant sent Letters A and B both appealing against seizure and requesting restoration – Customs’ letter stating restoration could not be considered … Continue reading Smith v Revenue and Customs: Excs 12 Jul 2005
EAT DISABILITY DISCRIMINATION Disability / Disability related discrimination / Reasonable adjustments JURISDICTIONAL POINTS >2002 Act and pre-action requirements The date of disability is a fact found by an Employment Tribunal on the basis of medical and other evidence. When a consultant gave a range of dates for the onset of a condition, the Employment Tribunal … Continue reading Cumbria Probation Board v Collingwood: EAT 28 May 2008
ZERO-RATING – mobility scooter – whether ‘designed solely for use by handicapped person’ – meaning of the word ‘designed’ – VAT Act 1994 Schedule 8 Group 12 Item 2(g) – appeal dismissed Citations: [2005] UKVAT V19403 Links: Bailii Jurisdiction: England and Wales VAT Updated: 17 July 2022; Ref: scu.238094
The taxpayer discovered that it had over several years made overpayments of VAT on chocolate covered biscuits because of a mistake as to the tax mutual with the defendants. Held: MandS’s challenge to section 80(4) (as infringing EU law) failed, as regards the teacakes claim, because the Becker conditions were not satisfied (Becker v Finanzamt … Continue reading Marks and Spencer Plc v Customs and Excise: CA 14 Dec 1999
VALUE ADDED TAX – livery and stabling – tax charged and accounted for from 1988 to 1996 – later acceptance that supplies exempt – claim for recovery of overpaid output tax – VATA 1994 s 80(1) – claim made more than three years after end of last relevant accounting period – VATA s 80(4) – … Continue reading Halsall Riding and Livery Centre v Revenue and Customs: VDT 17 Nov 2005
Whether the business of a cinema falls within the cultural service exemption of item 2(b) of Group 13, Schedule 9 to VAT Act 1994 – whether admission to a cinema is admission to a ‘theatrical, musical or choreographic performance’ Citations: [2005] UKVAT V19344 Links: Bailii Jurisdiction: England and Wales VAT Updated: 15 July 2022; Ref: … Continue reading Chichester Cinema at New Park Ltd v Revenue and Customs: VDT 21 Nov 2005
The defendants appealed convictions for contempt of court, on the basis of having wilfully interrupted the court. The respondent said that no appeal lay. Held: The statute was ambiguous, and ‘there can be no good reason why a person convicted under s.12 should not have a right of appeal against conviction as well as against … Continue reading Haw and Another v City of Westminster Magistrates’ Court: Admn 12 Dec 2007
The claimants had been detained under the 1971 Act, after completing sentences of imprisonment pending their return to their home countries under deportations recommended by the judges at trial, or chosen by the respondent. They challenged as unlawful the respondent’s, at first unpublished, policy introduced in 2006, that by default, those awaiting deportation should be … Continue reading Lumba (WL) v Secretary of State for The Home Department: SC 23 Mar 2011
The local authority, operators of the market, increased the rents payable by the tenants. The tenants sought a review of the decision. Held: The act was that of a public authority and was subject to judicial review. The market stall-holders were entitled to be consulted before charges were increased. Judges: Hutchinson J Citations: [1994] 6 … Continue reading Regina v Birmingham City Council, ex parte Dredger: QBD 22 Jan 1993
The defendant appealed a decision allowing a claim to proceed more than ten years after it had been suffered. The claimant’s hearing had been damaged after an officer threw a thunderflash into his trench on an exercise. Held: The defendant’s appeal was allowed. ‘If a claimant can bring himself within section 11(4)(b), then he can … Continue reading McCoubrey v Ministry of Defence: CA 24 Jan 2007
The claimants sought an injunction against unknown persons who were said to have divulged confidential matters to newspapers. The order had been served on newspapers who now complained that the order was too uncertain to allow them to know how to obey it. Associated Newspapers had agreed to an undertaking, but then were served with … Continue reading X and Y v Persons Unknown: QBD 8 Nov 2006
