The Secretary of State was not entitled to a Mareva injunction preventing the disposal of assets against a parent pending the issue of a child support assessment. The court refused a freezing order:- (Morritt LJ) ‘The Child Support Act introduced a wholly new framework for the assessment and collection of the sums required for the … Continue reading Department of Social Security v Butler: CA 11 Aug 1995
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
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
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
Liability in Damages on Statute Breach to be Clear Damages were to be awarded against a Local Authority for breach of statutory duty in a care case only if the statute was clear that damages were capable of being awarded. in the ordinary case a breach of statutory duty does not, by itself, give rise … Continue reading X (Minors) v Bedfordshire County Council; M (A Minor) and Another v Newham London Borough Council; Etc: HL 29 Jun 1995
Value Added Tax – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme in respect of a property in Scotland – Building (Scotland) Act 2003 considered – claim refused by HMRC – whether VATA s 35 and VAT Regulations 1995 reg 201 . .
UTTC Adjustment for errors in VAT returns under regulation 35 of the VAT Regulations 1995 – exercise of discretion by HMRC – time limits for correcting errors in VAT returns – time limits for reclaiming overpaid VAT Judges: Sales J Citations: [2012] UKUT 276 (TCC) Links: Bailii Statutes: VAT Regulations 1995 35 Jurisdiction: England and … Continue reading Regina on Application of Capital Accommodation (In Liquidation) v HM Revenue and Customs: UTTC 30 Jul 2012
References: [2012] UKUT 276 (TCC) Links: Bailii Coram: Sales J UTTC Adjustment for errors in VAT returns under regulation 35 of the VAT Regulations 1995 – exercise of discretion by HMRC – time limits for correcting errors in VAT returns – time limits for reclaiming overpaid VAT Statutes: VAT Regulations 1995 35
Application had been made to register as a town or village green an area of land which was largely a boggy marsh. The local authority resisted the application wanting to use the land instead for housing. It then rejected advice it received from a non-statutory enquiry, and sought a declaration from the court as to … Continue reading Oxfordshire County Council v Oxford City Council and others: HL 24 May 2006
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
Value Added Tax – DIY House Builders Scheme – construction of a dwelling – claim for input VAT refund under s 35 VATA – occupation before Certificate of Completion issued – whether the claim time-barred – determination of ‘completion’ for the purposes of reg 201 of the 1995 Regulations – appeal allowed Citations: [2020] UKFTT … Continue reading Mcgarry v Revenue and Customs (Value Added Tax – DIY House Builders Scheme): FTTTx 30 Mar 2020
The applicants sought to challenge the grant of a permit by the defendant to a company to operate a cement works, saying that the environmental impact assessment was inadequate. Held: The Agency had been justified in allowing the application in the form presented. Nor had there been inadeqate disclosure. Everything which was required to be … Continue reading Edwards, Regina (on the application of) v Environment Agency: HL 16 Apr 2008
VALUE ADDED TAX – DIY House Builders Scheme – s 35 Value Added Tax Act 1994 – Regulation 201 Value Added Tax Regulations 1995 – date of the completion of the building – whether claim made within the relevant time limit – appeal allowed Citations: [2019] UKFTT 747 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Dunbar v Revenue and Customs (Value Added Tax – DIY House Builders Scheme): FTTTx 13 Dec 2019
The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT. Held: ‘The effect of the annulment of a Community act under Articles 230 and 231 EC Treaty is to render that … Continue reading Sony Computer Entertainment Europe Ltd v Customs and Excise: ChD 27 Jul 2005
VALUE ADDED TAX – claim for bad debt relief – s36 VATA 1994 and Regs 165A and 166 VAT Regulations 1995 – whether claim made within time specified – no – appeal dismissed Citations: [2014] UKFTT 417 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 27 September 2022; Ref: scu.526828
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
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
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
An industrial tribunal hearing conducted behind the locked doors of the chairman’s office was not held in public, even if, in fact, no member of the public was prevented from attending. The obligation to sit in public was fundamental, and the tribunal had no jurisdiction to conduct itself in this way. The industrial tribunal system … Continue reading Storer v British Gas plc: CA 25 Feb 2000
VAT – Penalties – penalty for inaccuracies in returns – timing errors ‘deliberate but not concealed’ – determination of potential lost revenue – paragraphs 5 and 8 of Schedule 24 to FA 2007 – whether ‘normal rule’ or ‘delayed tax’ approach – regulations 34 and 35 of VAT Regulations 1995 considered – interaction with default … Continue reading MJ Hickey Plant Hire and Contracts Ltd v Revenue and Customs: FTTTx 4 Feb 2016
VDT Input Tax – attribution – company making exempt taxable and foreign supplies – partial exemption special method – voluntary disclosure – method in form of a written direction – interpretation – whether interpretation subject to an overriding consideration of a ‘fair and reasonable recovery’ – No – whether the agreed method stands until altered … Continue reading Standard Life Assurance Company v Revenue and Customs: VDT 28 Sep 2007
EAT PART TIME WORKERSA police officer was found by the Tribunal to be significantly disadvantaged compared with his peers when carrying out examinations for promotion. Nonetheless, the Tribunal held that he was not disabled within the meaning of the Disability Discrimination Act 1995 because that was not a normal day-to-day activity. In so far as … Continue reading Paterson v Commissioner of Police of the Metropolis: EAT 23 Jul 2007
EAT Equal pay Act – Out of time The claimants before the Employment Tribunal alleged that when they were employed by NUPE, that union had breached their rights under the Equal Pay Act in connection with their pension rights. Subsequently, NUPE transferred to Unison by way of a trade union amalgamation. The claimants brought their … Continue reading Unison v Allen and others: EAT 26 Jul 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
Time limits for reclaim of VAT. The Court considered an argument that it should treat the Court of Appeal decision in Fleming (t/a Bodycraft) v Customs and Excise Commissioners [2006] STC 864 as inconsistent with EU law. Held: Chadwick LJ said: ‘I am content to assume that there may be circumstances in which the obligation … Continue reading Conde Nast Publications Ltd v Revenue and Customs: CA 11 Jul 2006
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
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
VALUE ADDED TAX – claim for repayment of overpaid output tax – VATA 1994 s 80, VAT Regulations 1995 reg 35 – industrial and provident societies – output tax paid by one society later transferring its engagements to another – whether right to claim refund transferred – Industrial and Provident Societies Act 1965, ss 16, … Continue reading Midlands Co-Operative Society Ltd v Revenue and Customs: VDT 20 Jul 2005
The claimant had sought damages against his employer, saying that they had failed in their duty to him under the 1997 Act in failing to prevent harassment by a manager. He appealed a strike out of his claim. Held: The appeal succeeded. The issue is whether an employer may be vicariously liable under section 3 … Continue reading Majrowski v Guy’s and St Thomas’ NHS Trust: CA 16 Mar 2005
VAT – VAT incorrectly charged – adjustment to amount of consideration – whether Regulation 38 applies to allow refund of incorrect VAT – no – whether letter from HMRC to adviser is a valid notice of assessment – no – discretion of Tribunal to award costs where notice of appeal was to VAT and Duties … Continue reading Leigh Day (Formerly Leigh Day and Co) v Revenue and Customs: FTTTx 9 May 2014
The claimant appealed after her claim for sex discrimination had failed. She had been dismissed from her position an associate minister of the church. The court had found that it had no jurisdiction, saying that her appointment was not an employment. However the jurisdiction in sex discrimination cases was wider, extending to those who ‘contract … Continue reading Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005
Presumption of Damage in Defamation is rebuttable The defendant complained that the presumption in English law that the victim of a libel had suffered damage was incompatible with his right to a fair trial. They said the statements complained of were repetitions of statements made by US authorities. The claimant had asserted that no more … Continue reading Dow Jones and Co Inc v Jameel: CA 3 Feb 2005
Reference to Parliamentary Papers behind Statute The inspector sought to tax the benefits in kind received by teachers at a private school in having their children educated at the school for free. Having agreed this was a taxable emolument, it was argued as to whether the taxable benefit was the cost to the employer, or … Continue reading Pepper (Inspector of Taxes) v Hart: HL 26 Nov 1992
Banker’s Liability for Negligent Reference The appellants were advertising agents. They were liable themselves for advertising space taken for a client, and had sought a financial reference from the defendant bankers to the client. The reference was negligent, but the bankers denied any assumption of a duty of care to a third party when purely … Continue reading Hedley Byrne and Co Ltd v Heller and Partners Ltd: HL 28 May 1963
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981
Several lone parents challenged the benefits cap, saying that it was discriminatory. Held: (Hale, Kerr LL dissenting) The parents’ appeals failed. The legislation had a clear impact on lone parents and their children. The intention was to encourage claimants back into work. It was said that thus contradicted the other policy of providing no free … Continue reading DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions: SC 15 May 2019
ECJ Reference for a preliminary ruling: Arbeitsgericht Lorrach – Germany. Social policy – Protection of the health and safety of workers – Directive 93/104/EC – Scope – Emergency workers in attendance in ambulances in the framework of an emergency service run by the German Red Cross – Definition of ‘road transport’ – Maximum weekly working … Continue reading Pfeiffer v Deutsches Rotes Kreuz, Kreisverband Waldshut eV (1): ECJ 5 Oct 2004
The employee was injured at work, but in a way excluded from the employers insurance cover. He now sought to make the sole company director liable, hoping in term to take action against the director’s insurance brokers for negligence, the director himself now also bankrupt. The pursuer now appealed. Held: The appeal failed, and the … Continue reading Campbell v Gordon: SC 6 Jul 2016
VALUE ADDED TAX – DIY House Builders Scheme – construction of a dwelling and a garage – claim of input VAT refund under s 35 VATA – occupation for over 8 years before sale – Certificate of Completion applied for in order to sell the home property – whether the claim time-barred – determination of … Continue reading Farquharson v Revenue and Customs (Value Added Tax – DIY House Builders Scheme): FTTTx 28 Jun 2019
UTLC COMPENSATION – preliminary issues – Town and Country Planning Act 1990 ss. 97 and 107 – basis for calculation of compensation – 1951 planning permission for mining on Portland – permission becoming subject to procedure for the review of old mineral planning permissions (ROMP) under Environment Act 1995 Sched. 13 – designation of part … Continue reading Portland Stone Firms Ltd and Another v Dorset County Council: UTLC 4 Dec 2014
Ban on Prisoners talking to Journalists unlawful The two prisoners, serving life sentences for murder, had had their appeals rejected. They continued to protest innocence, and sought to bring their campaigns to public attention through the press, having oral interviews with journalists without undertakings from the journalists not to publish any element of the interview. … Continue reading Regina v Secretary of State for The Home Department Ex Parte Simms: HL 8 Jul 1999
The Home Secretary may not later extend the tariff for a lifer, after it had been set by an earlier Home Secretary, merely to satisfy needs of retribution and deterrence: ‘A power conferred by Parliament in general terms is not to be taken to authorise the doing of acts by the donee of the power … Continue reading Regina v Secretary of State for the Home Department, Ex Parte Pierson: HL 24 Jul 1997
FTTTx VALUE ADDED TAX – hire-purchase agreements – whether input tax on repossession costs fully allowable – subsequent adjustment to appellant’s VAT account – whether a decrease in consideration leading to an adjustment for the purposes of regulation 38 VAT Regulations 1995 – whether an entitlement to bad debt relief under section 36 VATA 1994 … Continue reading British Credit Trust Ltd v Revenue and Customs: FTTTx 1 Aug 2014
FTTTx VAT on importation – goods sent to US for repair – repair not effected – goods replaced free of charge – whether relief for VAT – VATA 1994 s1 and s21 – VAT Regulations 1995 reg. 126 not applicable – appeal dismissed [2014] UKFTT 414 (TC) Bailii England and Wales VAT Updated: 04 December … Continue reading Shaw v The Director of Border Revenue: FTTTx 2 May 2014
FTTTx VALUE ADDED TAX – whether the mobile phones allegedly acquired by and then sold and despatched abroad by appellant had existed and whether they had corresponded to the goods described in the respective invoices – Regulation 14(1) Value Added Tax Regulations 1995 – whether reasonable for HMRC not to exercise discretion under Regulation 29 … Continue reading GSM Intertrade Ltd v Revenue and Customs: FTTTx 29 Apr 2014
ECHR Article 3 Positive obligations Failure by State to put appropriate mechanisms in place to protect National School pupil from sexual abuse by teacher: violation Facts – The applicant alleged that she was subjected to sexual abuse by a teacher (LH) in 1973 when she was a pupil in a state-funded National School owned and … Continue reading O’Keeffe v Ireland: ECHR 28 Jan 2014
FTTTx VAT – input tax-self-billing – whether self-billing agreement used compliant with conditions – no – whether right to deduct input tax in any event – no – whether discretion not to accept alternative evidence exercised unreasonably by HMRC – no – Regulations 13,14 and 29 VAT Regulations 1995 – appeal dismissed [2013] UKFTT 336 … Continue reading Taygroup Ltd v Revenue and Customs: FTTTx 6 Jun 2013
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005
Account taken of circumstances wihout ambiguity The respondent gave advice on home income plans. The individual claimants had assigned their initial claims to the scheme, but later sought also to have their mortgages in favour of the respondent set aside. Held: Investors having once assigned their causes of action to the ICS, could not later … Continue reading Investors Compensation Scheme Ltd v West Bromwich Building Society: HL 19 Jun 1997
The claimant teacher said that she suffered personal injury from stress after the board of governors improperly failed to protect her from from false complaints. The Council now appealed against an award of substantial damages. Held: The Council’s appeal failed. It should have exercised the statutory discretion available to it, to replace the school’s governing … Continue reading Connor v Surrey County Council: CA 18 Mar 2010
Sympathetic construction of national legislation LMA OVIEDO sought a declaration that the contracts setting up Commercial International were void (a nullity) since they had been drawn up in order to defraud creditors. Commercial International relied on an EC Directive designed to protect companies and third parties from the adverse effects of the doctrine of nullity. … Continue reading Marleasing SA v La Comercial Internacional de Alimentacion SA: ECJ 13 Nov 1990
Right of Recovery of Money Paid under Mistake Kleinwort Benson had made payments to a local authority under swap agreements which were thought to be legally enforceable when made. Subsequently, a decision of the House of Lords, (Hazell v. Hammersmith and Fulham) established that such swap agreements were unlawful. Kleinwort Benson then sought restitution of … Continue reading Kleinwort Benson Ltd v Lincoln City Council etc: HL 29 Jul 1998
The claimant was a teaching assistant. A complaint had been made that he had kissed a boy having work experience at the school, but it had been decided that no criminal prosecution would follow. He sought judicial review of the school’s decision to take disciplinary proceedings without allowing him legal representation. The school now appealed … Continue reading G, Regina (on The Application of) v X School and Others: CA 20 Jan 2010
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
VDT DIY housebuilders – reclaim of VAT on materials supplied – SP 01/07 – VATA 1994 s35 – VAT Regulations 1995 regulation 201 – adequacy of invoice – appeal allowed . .
The claimants asserted negligence in the defendant in failing to provide an adequate response to an emergency call, leading, they said to the death of their daughter at the hands of her violent partner. They claimed also under the 1998 Act. The . .
VDT VAT – input tax – attribution – share issue – accountancy fees covering share issue and audit – basis for attribution where some shares issued outside EU – whether complete code in VAT Regulations 1995 SI No . .
UTTC VALUE ADDED TAX – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme – claim refused by HMRC – appeal allowed by First-tier Tribunal – whether VATA s 35 and VAT Regulations 1995 reg 201 . .
The two prisoners, serving life sentences for murder, had had their appeals rejected. They continued to protest innocence, and sought to bring their campaigns to public attention through the press, having oral interviews with journalists without . .
FTTTX Value Added Tax – DIY Builders Scheme – claim for refund of VAT under DIY scheme – VATA 1994 s35 – Schedule 8 Group 5 notes 16 and 18 – Regulation 201 of VAT Regulations 1995 – incremental alterations and . .
The defendant knew that he had gonorrhea. He had intercourse with his wife, and infected her. She would not have consented had she known. He appealed convictions for assault and causing grievous bodily harm.
Held: ‘The question in this case is . .
References: [2016] UKUT 263 (TCC) Links: Bailii Ratio: 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 … Continue reading Revenue and Customs v Iveco Ltd; UTTC 13 Jun 2016
References: [2014] UKUT 361 (TCC) Links: Bailii UTTC VALUE ADDED TAX – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme – claim refused by HMRC – appeal allowed by First-tier Tribunal – whether VATA s 35 and VAT Regulations 1995 reg 201 satisfied – whether permission pursuant to s 73A Town and Country … Continue reading Revenue and Customs v Patel; UTTC 7 Aug 2014
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