Category: Taxes – Other

Jem Leisure Ltd v Revenue and Customs: FTTTx 1 Dec 2011

VALUE ADDED TAX – Application by the Appellant for an extension of time to appeal against decisions by HMRC – Balancing exercise undertaken setting off the loss to the Appellant if the extension was not granted against (a) the public interest in the need for good administration, legal certainty and respect for the general time limit for bringing an appeal which Parliament has laid down; (b) the discerned prejudice to HMRC in having to reopen their examination of the Appellant’s claim were an extension of time for appealing to be granted; and (c) the Appellant’s discerned culpability for the long delay in initiating its appeal – held on the facts that the balance was against granting an extension of time to appeal – application refused and appeal struck out

Citations:

[2011] UKFTT 778 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.450917

AST Systems Ltd v Revenue and Customs: FTTTx 8 Dec 2011

PAYE and NIC – late employer’s annual return (P35/P14) for 2009-10 – simple oversight – held no reasonable excuse – penalty of pounds 500 found to be disproportionate in the circumstances – appeal allowed

Citations:

[2011] UKFTT 802 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 October 2022; Ref: scu.450885

Salama (T/A Izzy Store) v Revenue and Customs: FTTTx 24 Nov 2011

VALUE ADDED TAX – whether the appellant or his brother was the correct person to assess for allegedly underdeclared VAT on outputs from a cafe business – found the taxpayer had not shown that his brother and not himself was the owner of the business – whether the assessment was to the assessing officer’s best judgment – held not – criticisms of her methodology – the tribunal exercised its own judgment to reduce the amount assessed – appeal allowed in part

Citations:

[2011] UKFTT 762 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.450877

Alberto -Culver (UK) Ltd v Revenue and Customs: FTTTx 15 Dec 2011

Value Added Tax – Fleming claim for unclaimed input deductions in respect of the reimbursement of employee business mileage costs for the period from 1973 to 1997 – sole point in issue being whether the Appellant had provided sufficient evidence of the facts that it had made the relevant reimbursements, and not claimed input tax in respect of the VAT element involved – Appeal allowed

Citations:

[2011] UKFTT 832 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 October 2022; Ref: scu.450882

Sekhri v Revenue and Customs: FTTTx 18 Nov 2011

PENALTY for late filing of personal income tax returns – whether a reasonable excuse had been shown for the late filing – Appellant suffering ill-health – medical evidence relating to periods after the due dates for filing the returns – No reasonable excuse found – appeal dismissed

Citations:

[2011] UKFTT 747 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 October 2022; Ref: scu.450878

Chapman v Revenue and Customs: FTTTx 22 Nov 2011

Income Tax; Closure Notice; Discovery Assessments; whether Appellant overcharged by assessments; whether Appellant negligently delivered incorrect returns; omission of sales; adequacy of business records; method of calculation of turnover and profit; takings build-up; relevance and calculation of funds obtained through gambling; applicability of Retail Price Index to takings build-up for year of enquiry to other years of assessment; presumption of continuity; onus of proof; Taxes Management Act 1970 ss. 8, 12B, 19A, 29, 36(1), 50(6), and 95; whether assessments should stand good – No; whether assessments should be reduced – Yes; appeal allowed in principle.

Citations:

[2011] UKFTT 756 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 October 2022; Ref: scu.450856

Omagh Minerals Ltd v Revenue and Customs (Aggregates Levy): FTTTx 31 Oct 2018

AGGREGATES LEVY – preliminary issue – rock extracted from opencast gold mine – whether rock exempt from aggregates levy as consisting of ‘shale or slate’ – section 17(4) Finance Act 2001- expert evidence – penalty – whether assessment and penalty a ‘criminal charge’ within Article 6 European Convention on Human Rights

Citations:

[2018] UKFTT 697 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Human Rights

Updated: 23 October 2022; Ref: scu.632359

Savage v Revenue and Customs: FTTTx 12 Dec 2011

Individual with three low paid jobs – insufficient or no tax deducted by one or more employers – HMRC estimated underpayment at pounds 2,300 – SA returns issued – penalty charged for late return – whether return was delivered late – no – surcharge levied – whether reasonable excuse – yes – appeal allowed – attention of parties drawn to the underlying issues of liability, ESC A19 and Time to Pay arrangements

Citations:

[2011] UKFTT 816 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 October 2022; Ref: scu.450946

O’ Rorke v Revenue and Customs: FTTTx 19 Dec 2011

National Insurance Contributions – Personal Liability Notice – decision on preliminary issue – personal liability to pay NICs which the company has failed to pay – whether attributable to the ‘neglect’ of the company’s officer – meaning of ‘neglect’ – whether a subjective or objective test – held, that it is a subjective test – in consequence, medical evidence excluded at earlier Directions hearing to be readmitted for consideration by the Tribunal

Citations:

[2011] UKFTT 839 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 21 October 2022; Ref: scu.450929

Seascope Insurance Services Ltd v Revenue and Customs: FTTTx 14 Dec 2011

Corporation Tax – marginal small companies’ relief – whether claims made on correct basis – whether possibility of other companies being associated – extent of information available from overseas shareholders – held, on totality of evidence reasonably available that possibility of existence of other associated companies could be discounted – appeal allowed

Citations:

[2011] UKFTT 828 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 21 October 2022; Ref: scu.450949

Credit Suisse Securities (Europe) Ltd and Others v Revenue and Customs (Procedure : Application for The Hearing of A Preliminary Issue): FTTTx 12 Nov 2018

Bank Payroll Tax – application for the hearing of a preliminary issue in relation to whether notice of enquiry had been given under para 23(1) Sch 23 FA 2010.

Citations:

[2018] UKFTT 686 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 19 October 2022; Ref: scu.632387

R A Drinks Ltd v Revenue and Customs 304: FTTTx 25 Mar 2014

Procedure – costs – application made for payment of costs in connection with appeal where HMRC had withdrawn the disputed decision shortly after notification of the appeal – original application deficient by failing to include schedule of costs under Rule 10(3)(b) Procedure Rules – opportunity given to remedy the default – no response from Appellant and therefore application refused – scope of potential costs order considered as part of decision – dicta of Upper Tribunal in Catana v HMRC considered and explained, First-tier decision in G Wilson (Glaziers) Limited v HMRC approved – costs of preparation of notice of appeal potentially recoverable

Citations:

[2014] UKFTT 304 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – R D Utilities Ltd v Revenue and Customs (303) FTTTx 25-Mar-2014
Paragraph 1 of Schedule 36 to the Finance Act 2008 – Appeal by Taxpayer against Information Notice – should Information Notice be confirmed? – No – appeal allowed. . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 19 October 2022; Ref: scu.525294

Uppal v Revenue and Customs: FTTTx 13 May 2010

Income tax – Appellant sub-postmaster receiving termination payment on closure of sub-post office – sub-post office business carried on as part of overall partnership retail shop business of Appellant and his wife – tax treatment of termination payment received – whether partnership property – yes – whether payment ‘received’ wholly by the Appellant or in partnership (equal) shares with his wife for the purposes of s 401 ITEPA – equal shares – whether payment wholly taxable in the hands of the Appellant under s 403 ITEPA – yes – whether payment could be apportioned – on the facts yes, but irrelevant.

Citations:

[2010] UKFTT 215 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 19 October 2022; Ref: scu.422251

Albatel Ltd v Revenue and Customs (Income Tax/Corporation Tax : Personal Service Companies (IR 35)): FTTTx 16 Mar 2019

INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – sections 48-61 ITEPA 2003 – personal service company – contract for services or contract of service – appeal allowed

Citations:

[2019] UKFTT 195 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 17 October 2022; Ref: scu.635737

Crest Nicholson Operations Ltd v Revenue and Customs (STAMP DUTY : Land tax): FTTTx 1 Feb 2017

Stamp Duty Land Tax – determinations in absence of return – appeal – extent of Tribunal’s jurisdiction – held, limited to matters listed in para 36(5A) Sch 10 FA 2003 – burden of proof on taxpayers – avoidance scheme – effect of s 45 FA 2003 – reduction of capital – s 270 Companies Act 1985 not applicable – held, no liability on original contracting party – whether transferee acting as bare trustee or nominee for third Appellant – no – appeal of second Appellant dismissed and appeals of first and third Appellants allowed

Citations:

[2017] UKFTT 135 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 17 October 2022; Ref: scu.574076

Talisman Energy (UK) Ltd v Revenue and Customs: FTTTx 8 Dec 2009

Petroleum revenue tax (PRT) – participator in more than one field – whether expenditure incurred on assets to tie-back wells in the first field to a platform in the second field to produce production gases for use in winning oil in the second field is deductible in computing the second field’s profits – Oil Taxation Act 1983, s 3(1)(a)

Citations:

[2009] UKFTT 356 (TC), [2010] SFTD 359, [2010] STI 628

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 October 2022; Ref: scu.409178

Customs and Excise v Ebbcliff Ltd: CA 30 Jul 2004

Landfill tax

Judges:

Lord Justice Peter Gibson, Lord Justice Jonathan Parker And Mr. Justice Laddie

Citations:

[2004] EWCA Civ 1071

Links:

Bailii

Statutes:

Finance Act 1996 PIII

Jurisdiction:

England and Wales

Citing:

Appeal from – Commissioners of Customs and Excise v Ebbcliff Ltd ChD 19-Dec-2003
The Commissioner appealed an exemption awarded to the respondent from landfill tax under the Act. The taxpayer owned a former quarry. The land had been used for unlicensed landfill, and some poor restoration had taken place. New deposits were to be . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 17 October 2022; Ref: scu.199604

Cooper and Others (Leaside Timber and Builders Merchants Ltd) v Revenue and Customs: FTTTx 2 Jul 2012

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – cars made available and car fuel provided by partnership – partners were directors of company or family members of such directors – partnership provided administrative services to company as its sole customer – costs of cars and car fuel recovered in service fees charged by partnership to company – whether cars made available and car fuel provided by reason of the employment of the directors by the company – yes – s 114 ITEPA 2003 and s 149 ITEPA 2003 – s 10(1) Social Security Contributions and Benefits Act 1992 – appeal dismissed

Citations:

[2012] UKFTT 439 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 16 October 2022; Ref: scu.466028

JQ v Her Majestys Revenue and Customs: UTAA 18 Jun 2020

Tax Credits – Child Tax Credit – no valid claim for capital allowance by the time Her Majesty’s Revenue and Customs made its decision on his entitlement to tax credits – not operating or carrying on any overseas property business at the time of the decision and expenditure on a property could not constitute a permissible capital allowance – Regulation 3(8) of the Tax Credits (Definition and Calculation of Income) Regulations 2002 – s.120 of the Income Tax Act 2007 (‘ITA 2007’) – s. 263 and 265 Income Tax (Trading and Other Income) Act 2005 – s.3 of the Capital Allowances Act 2001 – appeal dismissed – FTT correct to find that no reduction should have been made from Appellant’s income for property purchased in Ghana when entitlement to tax credits was assessed.

Citations:

[2020] UKUT 340 (AAC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 12 October 2022; Ref: scu.659506

Patersons of Greenoakhill Ltd v Revenue and Customs: FTTTx 2 Apr 2014

LANDFILL TAX – biodegradable material provided to appellant by waste contractors-sent to landfill by appellant-material decomposes and produces landfill gas including methane-methane used to power gas engines generating electricity-whether material sent to landfill said to be attributable to electricity generation discarded as waste by appellant – yes – appeal dismissed

Citations:

[2014] UKFTT 334 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 07 October 2022; Ref: scu.525374

HMRC v Atlantic Electronics Ltd: UTTC 6 Feb 2012

UTTC COSTS – Transitional appeal – Appeal by HMRC against direction under Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Sch 3, para 7 for 1986 applying 2009 Rules to the proceedings – appeal dismissed
The policy that ‘in cases other than Complex cases . . the inability to recover costs is not seen as likely to lead to a denial of access to justice’ but that ‘in Complex cases, the choice of the taxpayer is to prevail’.

Judges:

Warren J

Citations:

[2012] BVC 1577, [2012] UKUT 45 (TCC), [2012] STC 931

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 . .

Cited by:

Cited – Eclipse Film Partners No 35 Llp v Revenue and Customs SC 11-May-2016
The issue raised on this appeal concerns the extent to which the jurisdiction of the First-tier Tribunal to make an order for costs is fettered by the provisions of the Rules regulating the procedure of the Tribunal.
Held: With one exception, . .
Lists of cited by and citing cases may be incomplete.

Taxes Management, Costs

Updated: 07 October 2022; Ref: scu.452889

FMX Food Merchants Import Export Co Ltd v Revenue and Customs: FTTTx 21 Dec 2010

FTTTx ANTI-DUMPING DUTY – post clearance demand note – fraudulent declaration of country of origin – remission of duty – error by customs authorities – no – good faith of importer – no – appeal dismissed

Citations:

[2011] UKFTT 20 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See Also – FMX Food Merchants Ltd v Revenue and Customs FTTTx 29-Nov-2013
FTTTx Customs duty – import of Chinese garlic, falsely declared as Cambodian in origin – late issue of post-clearance demand note for unpaid duty – whether the customs debt was the result of an act which, at the . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 06 October 2022; Ref: scu.428210

The Lord Advocate v Earl of Zetland: HL 12 Feb 1878

An entailed estate, destined to A ‘in liferent, and to the heirs-male procreated or to be procreated of his body in fee, ‘ passed in terms of the destination to B, who was served as nearest heir-male of tailzie and provision to C, his uncle, the immediately preceding substitute. Held (aff. judgment of Court of Session) that in the sense of the Succession-Duty Act, B took not by disposition but by ‘devolution of law;’ that accordingly C, and not A, was his predecessor, and that he was therefore liable to pay a duty of three per cent.

Judges:

Lord Hatherley, Lord Selborne, Lord Blackburn, and Lord Gordon

Citations:

[1878] UKHL 373, 15 SLR 373

Links:

Bailii

Jurisdiction:

Scotland

Taxes – Other

Updated: 06 October 2022; Ref: scu.646298

Mcpherson v Revenue and Customs: FTTTx 3 Apr 2014

National Insurance Contributions – voluntary contributions -Appellant enquired about these in 2008 – did not receive reply and did not enquire further until 2010 when out of time for some years – did his ignorance and error about timing result from his failure to exercise due care and diligence – no – appeal allowed

Citations:

[2014] UKFTT 322 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 06 October 2022; Ref: scu.525365

Aquila Processing Ltd v Revenue and Customs: FTTTx 17 Feb 2012

FTTTx Penalties for late payment of PAYE and NIC – schedule 56 Finance Act 2009 – twelve late payments – penalties levied at 4% for more than ten late payment failures- Appellant unaware of progressive nature of penalty regime – cash flow and administrative problems – reasonable excuse – no – appeal dismissed.

Citations:

[2012] UKFTT 142 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 05 October 2022; Ref: scu.451948

Manchester Candle Company Ltd v Revenue and Customs: FTTTx 31 Jan 2012

Anti-Dumping Duty – candles imported from China by Appellant – goods dispatched prior to imposition of ADD but imported into UK following its imposition – goods liable to ADD – Appeal dismissed.

Citations:

[2012] UKFTT 94 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 05 October 2022; Ref: scu.451938

Pak-Holdco sp zoo v Dyrektor Izby Skarbowej w Poznaniu: ECJ 16 Feb 2012

ECJ Taxation – Indirect taxes on the raising of capital – Capital duty levied on capital companies – Obligation on a Member State to take account of directives which were no longer in force at the time of that State’s accession – Exclusion, from the amount on which capital duty is charged, of the amount of the assets belonging to the capital company which are allocated to the increase in capital and which have already been subjected to capital duty

Judges:

Bonichot P

Citations:

C-372/10, [2012] EUECJ C-372/10

Links:

Bailii

European, Taxes – Other

Updated: 05 October 2022; Ref: scu.451696

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 resold. The tribunal had held that this was not a disposal of the materials as waste, since it might yet be re-used.
Held: Section 64(1) referred to waste by reference to its disposal by one person, and with respect to that person. The materials were waste when disposed as such whatever later use was made of it.

Judges:

The Vice-Chancellor

Citations:

Times 12-Feb-2002, Gazette 14-Mar-2002, [2002] EWHC 47 (Ch)

Links:

Bailii

Statutes:

Finance Act 1996 Part III 40(2), Waste Directive of the Council of the European Communities (75/442/EEC) (OJ 1975 L194/39)

Jurisdiction:

England and Wales

Cited by:

Appeal allowed – 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 . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 04 October 2022; Ref: scu.167539

Hudziec v Revenue and Customs: FTTTx 30 Dec 2011

National Insurance Contributions – Class 1 – employment of Appellant, a Polish resident and citizen, in UK in 1984, 1987 and 1988 under Seasonal Agricultural Workers Scheme (SAWS) – no NICs paid – whether Class 1 NICs should have been payable – on the facts, yes, as Appellant was not in fact eligible for SAWS scheme and amounts paid held to be above the lower earnings limit – whether missing NIC payments should be credited to his contribution record – held no, as the Appellant had connived in his employer’s failure to pay NICs due to his misrepresentation to the employer that he was eligible to participate in SAWS; later illegal employments (in breach of entry visa conditions) in which an assumed name had been used and NICs deducted using a temporary NI number – where NICs were deducted, HMRC unable to trace the relevant contributions – held no basis for refusing to credit those contributions to Appellant’s NIC contribution record – amounts determined in principle – appeal allowed in part

Citations:

[2011] UKFTT 866 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 04 October 2022; Ref: scu.450914

Stone Manor Hotels Ltd v Revenue and Customs: FTTTx 6 Dec 2011

PAYE and NICs – late payment of amounts due during 2010-11 – penalty under Schedule 56 Finance Act 2009 – reasonable excuse – held that for period up to 1 June 2010, Appellant had reasonable excuse – insufficiency of funds attributable to events outside the Appellant’s control – penalty also imposed by reference to late payment of 2010-11 PAYE and NIC due on 19 April 2011 – this late payment not to be taken into account as the default was outside the 2010-11 tax year and was the first default in the following year – applicable penalty rate reduced to 3% and penalty reduced from pounds 7,418.10 to pounds 5,494.60 – appeal allowed in part

Citations:

[2011] UKFTT 774 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 04 October 2022; Ref: scu.450956

Siri Ltd v Revenue and Customs: FTTTx 6 Dec 2011

INCOME TAX – gift aid – whether donations received? – no – assessments to recover gift aid relief upheld – corporation tax relief on income from other charities – whether Appellant’s expenditure for charitable purposes – no – relief refused and assessments upheld

Citations:

[2011] UKFTT 794 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.450951

Ashworth v Revenue and Customs: FTTTx 6 Dec 2011

NATIONAL INSURANCE – Appellant working in Hong Kong from 1973 to 1979 – Entitled to pay voluntary class 3 National Insurance contributions in this period but none paid – Appellant permitted after retirement in 2008 to pay contributions in respect of that period – Appellant contending that his former employer would have paid those contributions but that due to maladministration HMRC did not provide the necessary documents before his former employer went into administration – Whether Tribunal has jurisdiction to determine a claim for compensation for maladministration by HMRC officials – No – Appeal dismissed for lack of jurisdiction

Citations:

[2011] UKFTT 796 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 04 October 2022; Ref: scu.450884

Agar Ltd v Revenue and Customs: FTTTx 6 Dec 2011

PAYE – Penalties under Schedule 56 Finance Act 2009 – whether ‘special circumstances’ reduction under para 9 or potential reasonable excuse under para 16 Schedule 56 must be considered by HMRC before assessing penalty – no – whether the penalty was disproportionate – no – whether penalty should be struck down due to perceived ‘unfairness’ in its administration – held, no unfairness was involved – amount of penalty calculated by wrongly including default from following tax year – penalty confirmed, subject to reduction to take that default out of account

Citations:

[2011] UKFTT 773 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.450881