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Soprema v OHMI – Sopro Bauchemie (Soprapur): ECFI 25 Nov 2015

ECJ Judgment – Community trade mark – Opposition proceedings – International registration designating the European Community – Word mark SOPRAPUR – Earlier Community word mark Sopro – Relative ground for refusal – Similarity of goods and signs – Article 8, paragraph 1 b) of Regulation (EC) No 207/2009
References: T-763/14, [2015] EUECJ T-763/14
Links: Bailii
Statutes: Regulation (EC) No 207/2009 8
Jurisdiction: European

Last Update: 15 October 2020; Ref: scu.556052

Spain v Commission: ECFI 26 Nov 2015

ECJ Judgment – State aid – Digital television – Aid for the deployment of digital terrestrial television in remote and less urbanized areas in Spain – Decision declaring the aid partly compatible and partly incompatible with the internal market – Concept of undertaking – Economic activity – Advantage – Service of general economic interest – Distortion of competition – Article 107, paragraph 3, c) TFEU – Duty of care – Reasonable time – Legal certainty – Equal treatment – Proportionality – Subsidiarity – The right to information
References: T-461/13, [2015] EUECJ T-461/13
Links: Bailii

Last Update: 15 October 2020; Ref: scu.556053

Sephora v OHMI – Mayfield Trading (Representation De Deux Lignes Verticales Ondulees): ECFI 25 Nov 2015

ECJ Judgment – Community trade mark – Opposition proceedings – Community figurative mark representing two wavy vertical lines – national and international figurative marks representing a wavy vertical line – Relative ground for refusal – No likelihood of confusion – Article 8, paragraph 1 b ) of Regulation (EC) No 207/2009
References: T-320/14, [2015] EUECJ T-320/14, ECLI: EU: T: 2015 882
Links: Bailii
Statutes: Regulation (EC) No 207/2009 8
Jurisdiction: European

Last Update: 15 October 2020; Ref: scu.556051

Travel Document Service and Another v Revenue and Customs: FTTTx 19 Nov 2015

Income Tax/Corporation Tax : Anti-Avoidance – Corporation tax – tax avoidance scheme – use of total return swap over shares in subsidiary company to create a deemed creditor loan relationship – value of shares depressed by novating liability for large loans to subsidiary – creating large fair value loan relationship debit in parent company – whether loan relationship had unallowable purpose – subsidiary incurred interest charges on novated loans – whether interest charges also disallowed as loan relationship debits having unallowable purposes – appeal dismissed
References: [2015] UKFTT 582 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556204

Rehman v T Class Security Ltd: CA 9 Jul 2014

Renewed oral application for permission to appeal against the order made by the Employment Appeal Tribunal now more than a year old, whereby it refused the Appellant an extension of time to a file an appellant’s notice in respect of the Employment Tribunal’s decision which was made more than 20 months ago.
References: [2015] EWCA Civ 981
Links: Bailii
Judges: Vos LJ
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556208

Mansouri v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 25 Nov 2015

FTTTx Excise and Customs Duty – importation of tobacco products – appeal against penalties – cross application to strike out – whether dishonesty – yes – whether any reasonable prospect of the Appellant’s case succeeding – no – appeal struck out.
References: [2015] UKFTT 585 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556194

Tor View Self Storage Ltd v Revenue and Customs (Procedure : Other): FTTTx 18 Nov 2015

PROCEDURE – costs – whether appellant acted unreasonably in bringing defending or conducting proceedings – yes -whether costs should be awarded against the appellant – yes – summary assessment performed
References: [2015] UKFTT 564 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556203

Henderson v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 25 Nov 2015

FTTTx Income tax – ITTOIA 2005 ss12(4) and 335 – ITA 2007 ss67(2) and (3) – claim by farmer for trade loss relief against income received from excavation licence – whether wayleave income – no – trade losses made consecutively in previous five years – whether reasonable expectation of profit – no – whether sideways relief allowable – no – appeal disallowed
References: [2015] UKFTT 584 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556188

S L Wines Ltd v Revenue and Customs (Money Laundering Regulations 2007): FTTTx 24 Nov 2015

FTTTx MONEY LAUNDERING REGULATIONS 2007 – wholesaler of spirits in bond for cash – high value dealer – whether in breach of the Regulations – held yes – whether maximum penalty of andpound;5,000 imposed appropriate – held no, because maximum penalty imposed on the basis that the breach was deliberate and it was not proved that it was – held that the imposition of a penalty was appropriate and the amount was fixed at andpound;2,500 – appeal allowed in part
References: [2015] UKFTT 575 (TC)
Links: Bailii
Statutes: Money Laundering Regulations 2007
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556201

Koronkiewicz v Revenue and Customs (Excise Duty Appeals : Jurisdiction): FTTTx 20 Nov 2015

FTTTx EXCISE DUTY – assessment to excise duty and wrongdoing penalty following the seizure of goods – whether the appeal should be reinstated under rule 17 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 following withdrawal by the appellant – jurisdiction of the tribunal following Nicholas Race v HMRC – application refused
References: [2015] UKFTT 579 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556191

Mian Global Ltd v Revenue and Customs (Vat – Input Tax : Evidence for Claim): FTTTx 19 Nov 2015

FTTTx VAT – input tax – claimed in respect of purchase of iPhones without proper invoices – whether alternative evidence of supply should have been accepted – whether taxable supplies made to the appellant – appeal dismissed
References: [2015] UKFTT 578 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556196

LVTC Ltd v Border Revenue: FTTTx 12 Nov 2015

FTTTx EXCISE DUTY – restoration – goods deemed condemned – requirement to show proof of ownership – invoices provided, but no evidence of payment – no further information supplied – decision not to restore, confirmed on review – whether review should have been confined to question of ownership – held, no – whether decision unreasonable – held, no – appeal dismissed
References: [2015] UKFTT 544 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556192

Wipox Sp Zoo v Revenue and Customs: FTTTx 19 Oct 2015

Excise Duty Appeals : Time To Appeal – Refusal of late request to carry out review of decision not to restore seized goods – Whether decision should be upheld – No – Application allowed and review directed – Section 14A Finance Act 1994
References: [2015] UKFTT 501 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556179

Pryor (T/A Purfleet Post Office) v Revenue and Customs (Vat – Special Schemes : Other): FTTTx 23 Oct 2015

VAT – Flat Rate Scheme – Assessment for under declaration as a result of application of incorrect percentage – Refusal to allow retrospective withdrawal from Flat Rate Scheme – Whether reasonable – Yes – Appeal dismissed
References: [2015] UKFTT 545 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556172

Organ and Another (T/A Additional Aids (Mobility) Lionel Abrahams and Others): FTTTx 22 Oct 2015

PENALTIES FOR FAILURE TO FILE ONLINE – strike out application – appellants instructed elderly agent to prepare and submit returns – agent submitted paper returns – whether appellants have reasonable prospect of success in a claim that either they have a reasonable excuse or that they have the right to submit by paper – no – appeals struck out save that part of one appeal concerning another issue and one appeal in respect of which HMRC withdrew the application
References: [2015] UKFTT 547 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556168

Montshiwa v Revenue and Customs: FTTTx 26 Oct 2015

FTTTx Income Tax/Corporation Tax : Other – INCOME TAX – HMRC determination for 2006-2007 – appellant out of time to displace determination – claim for special relief under TMA Sch 1AB para 3A – appeal against surcharges and penalties – whether enforcement of the determination is ‘unconscionable’- reasonableness of HMRC’s decision that enforcement was not unconscionable – held decision was unreasonable – appeal against refusal to grant special relief upheld – appeal against penalties dismissed – surcharges reduced
References: [2015] UKFTT 544 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556166

Narroya v Revenue and Customs: FTTTx 27 Oct 2015

FTTTx Vat – Input Tax : Business Purposes – VAT – input tax wrongly claimed on vehicles used for private purposes – penalty for prompted disclosure arising from deliberate behaviour without concealment – whether any evidence of claimed intention to use the vehicles for business purposes – no – appeal not allowed
References: [2015] UKFTT 543 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556167

Vogrie Farms v Revenue and Customs: FTTTx 30 Oct 2015

FTTTx Vat – Repayments : Vat – Repayments – VAT – Repayment Supplement; calculation of 30 day period; whether repayment supplement due; whether written instruction directing the making of the repayment issued within the relevant period; yes; whether repayment supplement payable; no; VATA 1994 s79(2)and(3); VAT Regulations 1995 Reg 198,199. Appeal dismissed
References: [2015] UKFTT 531 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556178

Patrick v Her Majesty’s Revenue and Customs: FTTTx 15 Oct 2015

FTTTx INCOME TAX – Permission to give late notice of appeal – s 49(2) TMA 1970 – penalty under para 3 Sch 55 FA 2009 – whether assessment of penalty notified – no – permission granted – effect of non-notification on validity of penalty assessment – none – whether reasonable excuse – no – whether special reduction justified – no – assessment confirmed.
PROCEDURE – Withdrawal of case under Rule 17 First-tier Tribunal Rules in default paper case – whether possible after consideration on paper and before final decision issued – yes – meaning of withdrawal of ‘case’ in Rule 17 – whether Tribunal may make a decision after Rule 17 withdrawal – yes – effect of s 54 TMA agreement.
References: [2015] UKFTT 508 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556169

Martin v Revenue and Customs: FTTTx 27 Oct 2015

FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil Duty) : Assessment – Excise Duty – importation of tobacco products – appeal against civil evasion penalty – cross application to strike out – no reasonable prospect of the Appellant’s case succeeding – appeal struck out.
References: [2015] UKFTT 541 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556163

Measor v Revenue and Customs: FTTTx 27 Oct 2015

FTTTx Excise Duty Tobacco : Hand Rolling – Excise Duty – importation of tobacco products – goods confiscated – no challenge – deemed forfeiture – appeal against assessment – late application for hardship – financial information not provided – cross application to strike out – no reasonable prospect of the Appellant’s case succeeding – appeal struck out.
References: [2015] UKFTT 542 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556164

Southern Aerial (Communications) Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 28 Oct 2015

FTTTx INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – Pt 3 ITEPA 2003 benefits code for cars and fuel – Class 1A NICs – whether cars made available by employer or, if not, by reason of employment – yes – whether provision of fuel a benefit – no: Apollo Fuels followed – NICs determination on wrong person -appeals dismissed in relation to cars and allowed in relation to fuel.
References: [2015] UKFTT 538 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556177

PPIG Ltd v Revenue and Customs (VAT – Assessments : Other): FTTTx 15 Oct 2015

FTTTx VAT – input tax wrongly claimed for accommodation and travel expenses legitimately incurred in the course of business outwith the United Kingdom but elsewhere within Member States of the European Union; availability of other remedy for recovery of VAT on such expenses.
References: [2015] UKFTT 507 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556171

Pertemps Ltd v Revenue and Customs (Procedure : Other): FTTTx 7 Oct 2015

FTTTx PROCEDURE – application for strike out of part of grounds of appeal – Rule 8(2) – whether lack of jurisdiction – Rule 8(3)(c) – whether no reasonable prospect of success – whether grounds asserted a public law matter outside Tribunal’s jurisdiction – Noor considered
References: [2015] UKFTT 512 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556170

SAS SVS La Martiniquaise v Revenue and Customs (VAT – Repayments : VAT – Repayments): FTTTx 5 Oct 2015

FTTTx VALUE ADDED TAX – repayment of VAT – Directive 2008/9/ EC – Community Traders – EU Refund Scheme – indication in correspondence on previous claims that EU trader liable to register as taxable person in UK – further claim for same period not made until after expiry of time limit – claim refused – whether discretion available to accept application after due date – no – appeal dismissed but suggestion made concerning wording to be used by HMRC in correspondence and Notices
References: [2015] UKFTT 515 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556173

Martin v Revenue and Customs (National Insurance Contributions : Liability): FTTTx 28 Oct 2015

FTTTx NATIONAL INSURANCE CONTRIBUTIONS – police officer seconded to Kosovo – contract with FCO – whether liable for employee Class 1 NIC – whether bilateral agreement between UK and former Yugoslavia binding – SI 1958/1263 – whether bilateral letters between UK and Kosovo binding – whether a government employee
References: [2015] UKFTT 533 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556162

Silvester v Revenue and Customs (Income Tax/Corporation Tax : Losses): FTTTx 30 Oct 2015

FTTTx INCOME TAX – loss relief for farming losses – whether restriction on loss relief in section 67 Income Tax Act 2007 only applies to ‘hobby’ farming – no – whether Appellant’s farming activities met the ‘reasonable expectation of profit’ test in section 68 Income Tax Act 2007 – no – discovery assessment under section 29 Taxes Management Act 1970 – whether officer of HMRC could reasonably have been expected to be aware of information in previous years’ tax returns – no – appeal dismissed
References: [2015] UKFTT 532 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556174

Activities Display Co Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 17 Nov 2015

FTTTx Income Tax/Corporation Tax : Penalty – Income tax – late filing of Company Tax return received Notice stating successful submission – whether reasonable excuse – yes – appeal allowed
References: [2015] UKFTT 570 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556180

Brennan v Revenue and Customs: FTTTx 6 Nov 2015

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 extensions to property exceeded those permitted by planning consent – the property being almost totally rebuilt – whether regularising retrospective building regulation approval for ‘replacement building’ allowed the works to be regarded as a ‘new build’ for VAT purposes – no – the refund application did not comply with Regulation 201 VAT Regulations 1995 – appeal dismissed
References: [2015] UKFTT 557 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556181

Finney v Revenue and Customs (: FTTTx 14 Oct 2015

FTTTx Vat – Input Tax : Business Entertainment – The VAT Margin Scheme on second-hand cars and other vehicles; MOT test certificates; consideration for supply; whether cost of test should be excluded from consideration for supply of certain second-hand motor cars and treated as a disbursement; whether a separate supply; No; quantification of assessment; whether assessment excessive; Yes; appeal allowed in part.
References: [2015] UKFTT 509 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556152

Harrison v Revenue and Customs: FTTTx 28 Oct 2015

FTTTX CGT – Principal Private Residence Relief – meaning of residence – multiple properties – not main residences – relief denied – penalties – deliberate or careless – appeal refused for PPR relief -allowed in part for penalties
References: [2015] UKFTT 539 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556155

Gala Leisure Ltd v Revenue and Customs: FTTTx 14 Oct 2015

FTTTx Vat – Repayments : Vat – Repayments – VAT – claims under s.80 VATA 1994 – Art 4(4)b Sixth Directive (Art 11 Principal VAT Directive) – s.43 VATA – entitlement to claim repayment of overpaid VAT – effect of companies leaving VAT groups on entitlement to claim – whether representative member or generating member entitled to claim – held representative member so entitled – appeal dismissed
References: [2015] UKFTT 516 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556154

Entezam v Revenue and Customs: FTTTx 7 Oct 2015

FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil – Duty) : Evasion – EXCISE DUTY – penalties – Finance Act 1994, section 8 and Finance Act 2003, section 25 – importing cigarettes without payment of duty – dishonestly seeking to evade duty – appeal dismissed
References: [2015] UKFTT 513 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556150

David Love Marketing Ltd v Revenue and Customs (VAT – Registration : Cancellation of): FTTTx 15 Oct 2015

FTTTx VALUE ADDED TAX – decision of HMRC to cancel the Appellant’s VAT registration – extent of Tribunal’s jurisdiction – whether Appellant had ceased to be a registrable person on the date in question – held no – whether HMRC entitled to cancel a person’s VAT registration compulsorily with effect from a date other than the date on which that person ceased to be registrable – held no – paragraphs 9 and 13 of Schedule 1 of VATA 1994 – whether HMRC entitled to assess VAT claimed as recoverable input tax as a result of the incorrect cancellation of the Appellant’s VAT registration – held no – appeal allowed
References: [2015] UKFTT 506 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556147

Ambrosia Bakes Ltd v Revenue and Customs (Vat – Input Tax : Evidence for Claim): FTTTx 27 Oct 2015

FTTTx VAT – Input tax disallowed – Invalid invoices – Whether exercise decision of HMRC to disallow input tax claim reasonable – Yes – Appeal dismissed -Regulation 29 Value Added Tax Regulations 1995
References: [2015] UKFTT 540 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556137

Boston Ltd v Director of Border Revenue (Excise Duty Restoration of Goods (See Also Excise Appeal) : Dismissed On Facts): FTTTx 28 Oct 2015

FTTTx RESTORATION – Seizure of goods in absence of export licence – Refusal to restore goods upheld on review – Whether decision reasonable and proportionate – Yes – Appeal dismissed
References: [2015] UKFTT 534 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556141

Butt v Revenue and Customs (Vat – Penalties : Evasion): FTTTx 13 Oct 2015

PENALTY PURSUANT TO SECTION 61 VATA 1994 – recusal – test to apply in relation to penalty – right to silence – Article 6 and 7 rights under ECHR – Articles 49 and 50 of the EU Charter – dishonesty – relevance of Kittel – proportionality
References: [2015] UKFTT 510 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556143

Qualapharm Ltd v Revenue and Customs: FTTTx 18 Sep 2015

Income Tax/Corporation Tax : Appeal – APPLICATION TO CLOSE ENQUIRY – interim application for disclosure of risks identified by HMRC which led them to open enquiry -application for stay pending intended judicial review proceedings over opening of enquiry – both applications refused – closure application withdrawn – proceedings dismissed
References: [2015] UKFTT 479 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556135