Category: Taxes – Other

Dangov v Revenue and Customs (Procedure : Other): FTTTx 4 Oct 2017

PROCEDURE – HMRC application for extension of time to service Statement of Case – Appellant application that HMRC be debarred from proceedings – Extension of time GRANTED – HMRC not barred from proceeding

Citations:

[2017] UKFTT 734 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 21 January 2023; Ref: scu.598771

Dumitrascu v Revenue and Customs (Income Tax/Corporation Tax : Profits): FTTTx 25 Sep 2018

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – return amended by closure notice to remove most of deduction for payments to sub-contractors and all amounts said to have been suffered by appellant under the CIS scheme agreed not to have been suffered – whether deductions for payments made allowable – whether turnover should be reduced on account of fictitious CIS amounts deducted which were nevertheless added to turnover by the appellant – appeal allowed.

Citations:

[2018] UKFTT 553 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 31 December 2022; Ref: scu.632299

Tartaruga Insurance Ltd v Revenue and Customs (Insurance Premium Tax – Exemption for Premiums Related To Risks Situated Outside The UK): FTTTx 14 Jan 2021

Insurance Premium tax – exemption for premiums related to risks situated outside the UK – application of FSMA 2000 Regs 2001/2635 for periods before 2009; application of 2009/3075 for later periods- reading in provisions of Second Directive. – Insurance relating to operations in the North Sea: whether risk insured was only financial or related to buildings; whether related to any extent to an establishment outside the UK – whether a ship could be an establishment

Citations:

[2021] UKFTT 7 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 20 December 2022; Ref: scu.661749

Tuner v Revenue and Customs (Married Womens Non-Payment Election and Married Womens Reduced Rate Election In Respect of National Insurance): FTTTx 8 Mar 2021

Married Women’s Non-Payment Election and Married Women’s Reduced Rate Election in respect of National Insurance, Presumption of Regularity, whether rebutted, appeal allowed in part

Citations:

[2021] UKFTT 60 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 09 December 2022; Ref: scu.661793

Harrison and Anir (T/A Harrison Solway Logistics Ltd) v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 31 Jan 2019

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – Benefits from availability of cars and use of fuel cards – whether Apollo Fuels applies because fair bargain – payments for private use – whether discovery assessments on directors met conditions in s 29 TMA – effect of discovery assessment where enquiry still in train – application of s 32 TMA – whether NICs decision on Class 1A correct – whether penalties under Schedule 24 FA 2007 apply – careless or deliberate or neither? – whether penalties under regulation 81 SSCR 2001 apply – income tax appeals allowed – NICs appeals allowed in part.

Citations:

[2019] UKFTT 72 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 09 December 2022; Ref: scu.635667

William Hill Organisation Ltd and Another, Regina (on The Application of) v The Horserace Betting Levy Board and Others: CA 3 May 2013

The court was asked whether business customers of betting exchanges may be required to pay a horse race betting levy. If they are bookmakers within the meaning of the Betting, Gaming and Lotteries Act 1963, then the Horserace Betting Levy Board, the respondent, is entitled to impose a levy on them. Customers of a betting exchange will fall within the statutory definition of a bookmaker if they carry on the business of ‘receiving or negotiating bets’.

Judges:

Maurice Kay, Moses, Davis LJJ

Citations:

[2013] EWCA Civ 487, [2013] 3 All ER 297, [2013] 1 WLR 3656, [2013] WLR(D) 174

Links:

Bailii, WLRD

Statutes:

Betting, Gaming and Lotteries Act 1963

Jurisdiction:

England and Wales

Licensing, Taxes – Other

Updated: 09 December 2022; Ref: scu.495182

Torbensrichard Ltd v Revenue and Customs: FTTTx 31 Jan 2012

Schedule 18 Finance Act 1998 – successive failures to file company tax return – whether shortage of funds to pay agent reasonable excuse – no – whether proportionality to be taken into account by Tribunal – no – appeal dismissed

Citations:

[2012] UKFTT 99 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 09 December 2022; Ref: scu.451943

Vasco Properties Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 6 Nov 2018

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – PAYE and Class 1 NICs – Penalties for late returns by employer of payments of earnings to employees in ‘real time’ – whether returns for dates in two tax months delivered late: held no, HMRC failed to prove returns were late – appeals allowed.

Citations:

[2018] UKFTT 653 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 07 December 2022; Ref: scu.632419

McHugh and Another v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and Reliefs): FTTTx 18 Jul 2018

Capital Gains Tax – Extra Statutory Concession D49 – time limits. Whether reliance upon the Concession is precluded altogether if the 12 (or 24 month) periods are exceeded – No.

Citations:

[2018] UKFTT 403 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 07 December 2022; Ref: scu.621417

Armstrong v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 18 Jul 2018

INCOME TAX – penalties for failure to file tax return – taxpayer signed up for paperless contact and for notices to a secure mailbox on HMRC website – Effect of Income and Corporation Taxes (Electronic Communications) Regulations 2003 and directions of HMRC made under them – appeal allowed.

Citations:

[2018] UKFTT 404 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 December 2022; Ref: scu.621408

Schonfield v Revenue and Customs: FTTTx 18 Apr 2013

FTTTx NATIONAL INSURANCE class 2 contributions – failure to pay – whether failure to pay attributable to ignorance or error; whether ignorance or error due to failure to exercise due care and diligence – appellant took care to appoint a recommended accountant to deal with the NIC matters – accountant failed to correctly advise appellant – appeal allowed.

Citations:

[2013] UKFTT 244 (TC)

Links:

Bailii

Taxes – Other

Updated: 05 December 2022; Ref: scu.491870

GB Taxi Services Ltd v Revenue and Customs (Insurance Premium Tax – Liability To Be Registered): FTTTx 18 Dec 2020

INSURANCE PREMIUM TAX – liability to be registered – assessment – supply of a hired car and insurance by the appellant to drivers who reimbursed the appellant for the cost of taking out insurance to cover risks associated with the vehicle – whether provision of insurance to the drivers – yes – whether contract of insurance – no – appeal allowed

Citations:

[2020] UKFTT 507 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 05 December 2022; Ref: scu.661808

Bluechipworld Sales and Marketing Ltd v Revenue and Customs (VAT, PAYE and NIC – Requirement To Give Security): FTTTx 22 Nov 2019

VAT, PAYE and NIC – Requirement to give security – Whether decisions ones that could not reasonably have been arrived at – No – Appeals dismissed

Citations:

[2019] UKFTT 705 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Income Tax, Taxes – Other

Updated: 04 December 2022; Ref: scu.646879

Khan (T/A Cafe Aroma) v Revenue and Customs (Vat – Assessments : Best Judgment): FTTTx 14 Sep 2016

VAT – Assessments following invigilation by HM Revenue and Customs officers – Ratio between Zero and Standard rated supplies – Suppression of sales – whether assessments to ‘best judgment’ – Yes – Appeal dismissed

Citations:

[2016] UKFTT 639 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 November 2022; Ref: scu.570071

Credit Suisse Securities (Europe) Ltd Credit Suisse (UK) Ltd Credit Suisse Ag – London Branch Credit Suisse International v Revenue and Customs (Income Tax/Corporation Tax : Assessment: FTTTx 11 Feb 2020

BANKERS PAYROLL TAX – whether HMRC gave notice of their intention to enquire into appellants’ return under paragraph 23 Schedule 1 Finance Act 2010 – no – whether remuneration provided pursuant to ‘arrangements’ under paragraph 12 Schedule 1 Finance Act 2010 – yes – appeal allowed’

Citations:

[2020] UKFTT 86 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 26 November 2022; Ref: scu.649155

Westow Cricket Club v Revenue and Customs (VAT Penalty – Providing An Incorrect Certificate): FTTTx 2 Dec 2019

VAT penalty under section 62 of the VATA for providing an incorrect certificate as to zero-rating. Whether ‘reasonable excuse’. Perrin v HMRC applied. Whether HMRC’s letter expressing a ‘non definitive’ view (which was wrong) sufficient to provide reasonable excuse. Held because view ‘non definitive’ and subsequent declaration in certificate expressly set out the correct position, no reasonable excuse. HMRC criticised for potentially leaving taxpayers in ‘no man’s land’ by expressing a view whilst at the same time saying that this was not a definitive response.

Citations:

[2019] UKFTT 712 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 26 November 2022; Ref: scu.646941

Roberts and Another v Revenue and Customs: FTTTx 26 Apr 2011

National Insurance Contributions; failure by limited company to pay contributions; Personal Liability Notice served on director; whether failure to pay attributable to neglect on the part of directors; Social Security Administration Act 1992 s 121CandD; Appeal dismissed.

Citations:

[2011] UKFTT 268 (TC)

Links:

Bailii

Statutes:

Social Security Administration Act 1992 121C

Jurisdiction:

England and Wales

Taxes – Other, Company

Updated: 26 November 2022; Ref: scu.443006

Cleghorn v Revenue and Customs: FTTTx 19 Jul 2011

Appeals against two assessments and an amendment made by HMRC in respect of withdrawals made by the Appellant from an offshore insurance policy in excess of the permitted five per cent per annum of the premium – appeal dismissed

Citations:

[2011] UKFTT 488 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 26 November 2022; Ref: scu.449436

Berlington Hungary And Others v Magyar Allam: ECJ 11 Jun 2015

ECJ Judgment – Reference for a preliminary ruling – Freedom to provide services – Games of chance – National taxes on the operation of slot machines in amusement arcades – National legislation national prohibiting the operation of slot machines outside casinos – Principles of legal certainty and of the protection of legitimate expectations – Directive 98/34/EC – Obligation to notify draft technical regulations to the Commission – Member State liability for damage caused by legislation contrary to EU law

Citations:

C-98/14, [2015] EUECJ C-98/14, ECLI:EU:C:2015:386

Links:

Bailii

Statutes:

Directive 98/34/EC

Jurisdiction:

European

Cited by:

Cited – Scotch Whisky Association and Others v The Lord Advocate and Another SC 15-Nov-2017
The Association challenged the imposition of minimum pricing systems for alcohol, saying that it was in breach of European law. After a reference to the ECJ, the Court now considered its legality.
Held: The Association’s appeal failed. Minimum . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 25 November 2022; Ref: scu.548114

Church of the New Faith v Commissioner of Pay-Roll Tax (Victoria): 27 Oct 1983

(High Court of Australia) Meaning of religion – scientology church application for tax exemption. The trend is towards a ‘newer, more expansive, reading’ of religion. However ‘Religious conviction is not a solvent of legal obligation.’
High Court of Australia – (Victoria) The Court referred to which ‘ . . seek to explain, in terms of a broader reality, the existence of the universe, the meaning of human life and human destiny.’
Pay-roll Tax (Vict.) – Exemption – Religious or public benevolent institution – Scientology – Religion – Pay-roll Tax Act 1971 (Vict.),s. 10(b).

Judges:

Mason ACJ, Murphy, Wilson, Brennan and Deane JJ

Citations:

(1983) 154 CLR 120, [1983] HCA 40

Links:

Austlii, Jade

Jurisdiction:

Australia

Cited by:

Cited – Regina v Secretary of State for Education and Employment and others ex parte Williamson and others HL 24-Feb-2005
The appellants were teachers in Christian schools who said that the blanket ban on corporal punishment interfered with their religious freedom. They saw moderate physical discipline as an essential part of educating children in a Christian manner. . .
Cited – Ivey v Genting Casinos (UK) Ltd (T/A Crockfords) SC 25-Oct-2017
The claimant gambler sought payment of his winnings. The casino said that he had operated a system called edge-sorting to achieve the winnings, and that this was a form of cheating so as to excuse their payment. The system exploited tiny variances . .
Lists of cited by and citing cases may be incomplete.

Ecclesiastical, Taxes – Other

Updated: 24 November 2022; Ref: scu.223025

Tyrone Sand and Gravel Ltd v Revenue and Customs: FTTTx 4 May 2012

FA 2001 – Aggregate Levy (NI) Tax Credit (Regulations) 2004 – FA 2004 – Aggregates Levy – failure to charge levy at the appropriate rate – ignorance of requirements not accepted as a defence – appeal dismissed

Citations:

[2012] UKFTT 303 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 22 November 2022; Ref: scu.462769

Commissioners of Customs and Excise v Parkwood Landfill Limited: CA 28 Nov 2002

The appellant challenged a finding that the recycled material it produced was subject to Landfill Tax. The company took waste material. Unrecycleable material was used as landfill, and the tax paid. Other material was recycled, and sold on. The landfill company also bought some of this material for use in road making and landscaping. The commissioners sought to charge Landfill Tax.
Held: The material sold was not waste within the Act when sold. The Commissioners contended that it was waste when taken in. However at that time other conditions precedent to the material being taxable did not apply. The Act was intended to promote exactly what the company was doing, and to tax it would go directly against the purpose of the Act. The conditions of the subsection had to be satisfied at the same time, and in this case were not. Appeal allowed.

Judges:

Aldous, Jonathan Parker, Aikens LJJ

Citations:

Times 04-Dec-2002, [2002] EWCA Civ 1707, [2002] STC 1536, [2003] 1 WLR 697, [2003] 1 All ER 579

Links:

Bailii

Statutes:

Finance Act 1996 40

Jurisdiction:

England and Wales

Citing:

Appeal allowed – The Commissioners of Customs and Excise v Parkwood Landfill Limited ChD 29-Jan-2002
The fact that waste deposited, was yet capable of being recycled, did not of itself prevent its deposit being subject to landfill tax. The local authority took waste highways material to the respondent’s landfill site. Some was capable of being . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 20 November 2022; Ref: scu.178322

Franks v Revenue and Customs: FTTTx 15 Jun 2012

National insurance contributions- married woman’s reduced rate elections – evidence as to whether elections made – balance of probabilities -first election out of context with lifestyle and anomalous- second election correctly recorded and valid.

Citations:

[2012] UKFTT 438 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 20 November 2022; Ref: scu.466019

Ecko Ltd (T/A Subway) v Revenue and Customs (Procedure – Application for Further and Better Particulars): FTTTx 2 Dec 2019

PROCEDURE – application for further and better particulars – principles – application allowed in part – directions mad

Citations:

[2019] UKFTT 715 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Litigation Practice

Updated: 19 November 2022; Ref: scu.646923

Smith v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 18 Jan 2019

INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS (NICs) – security for payment – jurisdiction – reasonableness of the decision to require security – held decision reasonable – variation of notice

Citations:

[2019] UKFTT 40 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 19 November 2022; Ref: scu.635677

Cairnsmill Caravan Park v Revenue and Customs: FTTTx 5 Mar 2013

FTTTx Income Tax – trading expenditure – repairs and renewals – grass surface on part of caravan park replaced by hard-core surface – whether deductible as revenue expenditure and repair – Yes – IT (TOI) A 2005, Section 33; ICTA 1988, Section 74

Judges:

Mure QC

Citations:

[2013] UKFTT 164 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.472395

Shand Security Ltd v Revenue and Customs: FTTTx 1 Feb 2013

FTTTx VAT – decision to require security – paragraph 4(2)(a) Schedule 11 Value Added Tax Act 1994 – whether decision to require security reasonable – held yes – whether amount of security fair and reasonable – held yes – comments in Goldhaven v HMCE and John Dee Ltd v HMCE applied – appeal dismissed

Citations:

[2013] UKFTT 91 (TC)

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

VAT

Updated: 14 November 2022; Ref: scu.472378

Weerasinghe v Revenue and Customs: FTTTx 13 Feb 2013

FTTTx INCOME TAX – Taxes Management Act 1970 ss. 8, 9A, 9ZA, 19A, 28A, 42, 43 and 50(6) – Appeal against amendment made by a closure notice – burden of proof – Whether amendment to an ‘unsolicited’ tax return subject to the time limit in s.9ZA – Appeal allowed

Citations:

[2013] UKFTT 144 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 8 9A 9ZA 19A 28A 42 43 50(6)

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.472385

Allan v Revenue and Customs: FTTTx 12 Feb 2013

FTTTx APPLICATION TO STRIKE OUT – Tribunal Procedure – First-tier Tribunal (Tax Chamber) Rules 2009 rule 8(3)(c) – whether decision of Court of Appeal was per incuriam – no – whether taxpayer had an arguable case under the European Convention – no – application granted

Judges:

Aleksander TJ

Citations:

[2013] UKFTT 142 (TC)

Links:

Bailii

Statutes:

First-tier Tribunal (Tax Chamber) Rules 2009 8(3)(c)

Jurisdiction:

England and Wales

Taxes – Other

Updated: 14 November 2022; Ref: scu.472325

Childs v Revenue and Customs: FTTTx 12 Feb 2013

FTTTx NATIONAL INSURANCE CONTRIBUTIONS – entitlement to make late payment of excused contributions – power of HMRC to accept late payment of excused contributions – whether contributor in ignorance or error and failing to exercise due care and diligence

Citations:

[2013] UKFTT 179 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 14 November 2022; Ref: scu.472341

ITV Services Ltd v HM Revenue and Customs: CA 13 Dec 2012

The issue in dispute is as to the liability of ITV to pay secondary class 1 national insurance contributions, assessable in reference to earnings of entertainers, in particular actors, engaged by ITV.

Judges:

Rimer, Munby LJJ, Sir Stanley Burnton

Citations:

[2013] EWCA Civ 1926

Links:

Bailii

Statutes:

Social Security (Categorisation of Earners) Regulations 1978

Jurisdiction:

England and Wales

Taxes – Other, Media

Updated: 14 November 2022; Ref: scu.471676

O’Malley v Revenue and Customs: FTTTx 9 Aug 2012

INCOME TAX – GENERAL BETTING DUTY – turf accountant – alleged understatement of income – assessments to income tax, national insurance and betting duty – penalties on basis of fraudulent, deliberate and dishonest conduct – appeals dismissed

Citations:

[2012] UKFTT 499 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 14 November 2022; Ref: scu.466117

Williams v Revenue and Customs: FTTTx 9 May 2012

Income tax and NIC – whether appellant as a shareholder but not a director of company knew that it wilfully failed to deduct sufficient tax from monies paid to him and also knew that company had failed to pay sufficient NIC in respect of his earnings – Yes – discovery assessment to income tax confirmed – appeal dismissed.

Citations:

[2012] UKFTT 302 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 13 November 2022; Ref: scu.462770

HM Revenue and Customs v Atlantic Electronics Limited: UTTC 26 Nov 2012

UTTC APPEAL AGAINST DIRECTION – First-tier Tribunal refusing to admit certain evidence – whether refusal a reasonable exercise of discretion – no -appeals allowed and decisions re-made – principles to be taken into account by Tribunal.

Citations:

[2012] UKUT 423 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

At FTTTx – Atlantic Electronics Ltd v Revenue and Customs FTTTx 12-May-2011
CASE MANAGEMENT – Exclusion of evidence and admission of late evidence – Principles applicable – O’Brien v Chief Constable of South Wales Police [2005] 2 WLR 1038, HL applied – Need for balancing exercise . .
Lists of cited by and citing cases may be incomplete.

Evidence

Updated: 12 November 2022; Ref: scu.468857

Aspinalls Club Ltd v HM Revenue and Customs: UTTC 16 Jul 2012

UTTC Gaming duty – section 11 Finance Act 1997 – ‘banker’s profits’ – whether commissions and rebates to be taken into account in calculating banker’s profits

Citations:

[2012] UKUT 242 (TCC)

Links:

Bailii

Statutes:

Finance Act 1997 11

Jurisdiction:

England and Wales

Citing:

Appeal from – Aspinalls Club Ltd v Revenue and Customs FTTTx 17-May-2011
FTTTx Gaming duty — section 11 Finance Act 1997 — ‘banker’s profits’ — whether commissions and rebates to be taken into account in calculating ‘banker’s profits’ . .

Cited by:

Appeal from – Aspinalls Club Ltd v Revenue and Customs CA 15-Nov-2013
The court considered whether so called bankers profits were taxable under gaming duty under the 1997 Act. . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 12 November 2022; Ref: scu.466676

Hayes v Revenue and Customs (Income Tax/Corporation Tax : Pension Scheme): FTTTx 17 Feb 2020

Income Tax

INCOME TAX – Pensions – late notification of claim for enhanced and Primary protection – appellant asserts that notification was prepared by his employer RBS and posted to HMRC by RBS staff – HMRC say the notification was never received – Appellant had no proof of postage or certificate of acknowledgement of receipt from HMRC – whether subsequent ‘late’ notification given without unreasonable delay – yes – whether a reasonable excuse – on the facts – yes – Appeal allowed

Citations:

[2020] UKFTT 92 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 10 November 2022; Ref: scu.649184

Western Ferries (Clyde) Ltd v Revenue and Customs: FTTTx 12 Apr 2011

Tonnage Tax; whether Appellants operated qualifying ships; whether ships certified for navigation at sea; No; whether vessels used for estuary or harbour crossings- no; whether crossing within a harbour-no; Schedule 22 to the Finance Act 2000; State Aid; Treaty on the Functioning of the European Union Article 107, 108; Community Guidelines on State Aid to Maritime Transport (97/C/205/05); Appeal dismissed.

Citations:

[2011] SFTD 619, [2011] STI 1843, [2011] UKFTT 243 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 10 November 2022; Ref: scu.443013

Aggregate Industries UK Ltd v Revenue and Customs (Aggregates Levy – Exemptions and Credits): FTTTx 2 Mar 2020

AGGREGATES LEVY – exemptions and credits – whether activity an exempt process within s18(2) FA 2001 – whether an industrial process within Reg 13 and Code 018 of the schedule to the Aggregates Levy (General) Regulations 2002 – held not – appeal dismissed’

Citations:

[2020] UKFTT 124 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 09 November 2022; Ref: scu.649200

Onanuga v Revenue and Customs: FTTTx 20 Nov 2012

FTTTx NATIONAL INSURANCE CONTRIBUTIONS – whether appellant had paid Class 3 contributions later than the last time when they could be accepted by HMRC – held, yes – whether the ignorance or error that caused the deal was caused by the appellant’s failure to exercise due care and diligence – held, yes – appeal dismissed

Citations:

[2012] UKFTT 711 (TC)

Links:

Bailii

Taxes – Other

Updated: 09 November 2022; Ref: scu.466644

Thacker v Revenue and Customs: FTTTx 12 Nov 2012

FTTTx National Insurance; class 2 contributions; failure to pay; whether failure to pay attributable to ignorance or error; whether ignorance or error due to failure to exercise due care and diligence; Social Security (Crediting and Treatment of Contributions and National Insurance Numbers) Regulations 2001, regulation 6; Appeal dismissed.

Citations:

[2012] UKFTT 698 (TC)

Links:

Bailii

Statutes:

Social Security (Crediting and Treatment of Contributions and National Insurance Numbers) Regulations 2001 6

Taxes – Other

Updated: 09 November 2022; Ref: scu.466260

Pugsley v Revenue and Customs: FTTTx 9 Nov 2012

FTTTx National Insurance Contributions – Small earnings exception – Appellant below threshold – not informed of exception by Respondents’ Helpline – Class 2 national Insurance contributions paid by the Appellant – No entitlement to reclaim under Social Security (Contributions) Regulations 2001 – Whether legitimate expectation of a refund – No – Appeal dismissed

Citations:

[2012] UKFTT 697 (TC)

Links:

Bailii

Statutes:

Social Security (Contributions) Regulations 2001

Taxes – Other

Updated: 09 November 2022; Ref: scu.466256

Bio Power (UK) Ltd v Revenue and Customs: FTTTx 30 Apr 2012

Excise duty – fuel duty – Hydrocarbon Oils Duties Act 1979 s 6A – fuel substitutes – pounds 11,044 assessment and pounds 250 penalty imposed in respect of unpaid duty and failure to produce records – Appellant alleging it sold cleaned, filtered, polished waste vegetable oil and not fuel – whether there had been a ‘setting aside for chargeable use’ of the product – consideration of meaning of ‘setting aside’ – held in this case that addition of Dipentene to the product with the stated aim of enhancing its Cetane value amounted to such setting aside – appeal dismissed

Citations:

[2012] UKFTT 316 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 09 November 2022; Ref: scu.462651

Repsol Petroleo (Taxation of Energy Products and Electricity – Absence of Chargeable Event Giving Rise To Taxation – Judgment): ECJ 3 Dec 2020

Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced

Citations:

ECLI:EU:C:2020:982, C-44/19, [2020] EUECJ C-44/19, [2021] EUECJ C-44/19_CO

Links:

Bailii, Bailii

Jurisdiction:

European

Taxes – Other

Updated: 09 November 2022; Ref: scu.660748

Tysim Holdings Ltd v Revenue and Customs (Annual Tax On Enveloped Dwellings – Penalties for Late Filing): FTTTx 27 Sep 2019

ANNUAL TAX ON ENVELOPED DWELLINGS – penalties for late filing of returns and payment of ATED – schedules 55 and 56 Finance Act 2009 – whether non-resident taxpayer’s ignorance of law was a reasonable excuse – no – whether HMRC’s decision on special circumstances could be revisited – no.

Citations:

[2019] UKFTT 606 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 05 November 2022; Ref: scu.644016

A-Dec Dental UK Ltd v Revenue and Customs: FTTTx 15 Apr 2014

Customs duty – TARIC classification code for specialist lamp used for dentistry – whether proper to code 9018 49 90 00 (‘Other instruments and appliances, used in dental sciences/other/other’ under the heading ‘Instruments and appliances used in medical, surgical, dental or veterinary sciences . . ‘) or to code 9405 40 99 90 (‘Other electric lamps and lighting fittings/other/of other materials/other/other’ under the heading ‘Lamps and lighting fittings . . not elsewhere specified or included . . ‘) – held the former – appeal allowed

Citations:

[2014] UKFTT 351 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 04 November 2022; Ref: scu.525315

Evans v Revenue and Customs: FTTTx 30 Apr 2012

FTTTx NATIONAL INSURANCE – married woman paying contributions at reduced rates – whether she had elected to do so – challenge to HMRC’s decision that she had done so – election, if made, destroyed due to passage of time – other evidence considered – on the balance of probabilities, election made – appeal dismissed

Citations:

[2012] UKFTT 285 (TC)

Links:

Bailii

Taxes – Other

Updated: 03 November 2022; Ref: scu.462665

Elnagy International Ltd and Others v Revenue and Customs: FTTTx 2 Apr 2012

Procedure – application for permission to appeal out of time – alleged negligence of former adviser – jurisdiction – approach to exercise of Tribunal’s discretion – all circumstances taken into account, including whether appellants have an arguable case and the merits of that case, and the reasons for the failure to appeal in time – application allowed in part, on terms

Citations:

[2012] UKFTT 269 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Litigation Practice

Updated: 03 November 2022; Ref: scu.462664

GR Solutions Ltd v Revenue and Customs: FTTTx 2 Apr 2012

NATIONAL INSURANCE – Appeal against HMRC decision that Appellant company liable to class 1A National Insurance contributions in respect of car benefit and car fuel benefit – Car initially purchased by employee and 90% interest subsequently transferred from employee to company – Whether car ‘made available (without any transfer of the property in it) to an employee’ (ITEPA s.114(1)) – Yes – Whether fuel ‘provided for a car by reason of an employee’s employment’ (ITEPA s.149(1)) – Yes – Appeal dismissed

Citations:

[2012] UKFTT 234 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 November 2022; Ref: scu.462678

MBP Solutions Ltd v Revenue and Customs (Excise Duty – Hydrocarbon Oil Duties): FTTTx 1 Aug 2019

Excise duty – Hydrocarbon Oil Duties Act 1979, sections 2AA, 6AA and 6A – fish oil ethyl ester – biodiesel or alternatively fuel substitute – set aside for chargeable use in combined heat and power plants – no unequal treatment – appeal dismissed

Citations:

[2019] UKFTT 501 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 November 2022; Ref: scu.641338

Hartigan (T/A Striking Iron) v Revenue and Customs (VAT – Assessments : Best Judgment – Breach of Threshold for Mandatory Registration): FTTTx 24 Apr 2019

VAT – breach of threshold for mandatory registration – failure to notify liability to register – assessment of arrears by using sector rate under the Flat Rate Scheme (‘FRS’) – appellant applied to join the FRS – Tribunal lacks jurisdiction in relation to the FRS arrangement – penalty for failure to notify liability under Sch 41 FA 2008 – whether reasonable excuse or special reduction – appeal dismissed

Citations:

[2019] UKFTT 270 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 November 2022; Ref: scu.637848

HM Revenue and Customs v Forde and McHugh Ltd: CA 30 May 2012

Sums paid by an employer, other than out of an employee’s salary, which were to provide contingent benefits to an employee, did not fall within the charge to NICs on earnings before the occurrence of the contingency and the payment of the benefits.

Judges:

Arden, Rimer LJJ, Ryder J

Citations:

[2012] EWCA Civ 692, [2013] ICR 467, [2012] STI 1919, [2012] STC 1872, [2012] 3 All ER 1256, [2012] Pens LR 381, [2012] BTC 194

Links:

Bailii

Statutes:

Social Security Contributions and Benefits Act 1992

Jurisdiction:

England and Wales

Citing:

Appeal from – Forde and McHugh v HM Reveue and Customs UTTC 21-Feb-2011
NATIONAL INSURANCE CONTRIBUTIONS – contribution to FURBS – whether liable for Class I contributions – no – appeal allowed. . .

Cited by:

Appeal from – Revenue and Customs v Forde and McHugh Ltd SC 26-Feb-2014
The Court heard a number of appeals concerned with the interpretation of the phrase in section 6(1) of the Social Security Contributions and Benefits Act 1992, ‘[w]here in any tax week earnings are paid to or for the benefit of an earner’ It was . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 31 October 2022; Ref: scu.459839

Homecare Insurance Ltd v Revenue and Customs (Procedure : Insurance Premium Tax – Compensation Paid To Customers Because of Mis-Selling): FTTTx 25 Jul 2019

INSURANCE PREMIUM TAX – compensation paid to customers because of mis-selling – whether or not compensation was repayment of deemed insurance premiums leading to IPT credit – held not – appeal dismissed

Citations:

[2019] UKFTT 481 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 26 October 2022; Ref: scu.641277

K v Finland: ECJ 7 Nov 2013

ECJ Reference for a preliminary ruling – Articles 63 TFEU and 65 TFEU – Free movement of capital – Tax legislation of a Member State which does not allow deduction of the loss on the sale of immovable property situated in another Member State from the gain on the sale of securities in the Member State of taxation

Judges:

A. Tizzano, P

Citations:

C-322/11, [2013] EUECJ C-322/11

Links:

Bailii

Jurisdiction:

European

Taxes – Other

Updated: 25 October 2022; Ref: scu.517562

Willmott v Revenue and Customs: FTTTx 31 Oct 2018

National Insurance Contributions – missing years in contribution record – whether Class 3 voluntary contributions may be made after the time limit – whether due care and diligence exercised by appellant – whether earnings from two employments may be aggregated – appeal allowed.

Citations:

[2018] UKFTT 641 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 24 October 2022; Ref: scu.632377

UBI Ltd v Revenue and Customs: FTTTx 17 Oct 2018

Income Tax/Corporation Tax : Assessment/Self-Assessment – NATIONAL INSURANCE CONTRIBUTIONS – notice of requirement to provide security – whether decision was flawed – no – whether the notice should be varied – no – appeal dismissed

Citations:

[2018] UKFTT 620 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 24 October 2022; Ref: scu.632373