Category: Taxes – Other

Commissioners of Customs and Excise v East Midlands Aggregates: ChD 23 Apr 2004

The company wanted to build an additional warehouse and lorry park. To do so it had to dig out part of a hillside. The material dug out could be used as aggregate, and the commissioners sought to assert it was subject to payment of an aggregates levy.
Held: The exemption from the levy was not restricted to the area of the base of the warehouse but extended to the entire buidling site for the proposed works.

Judges:

Rimer J

Citations:

Times 24-May-2004

Statutes:

Finance Act 2001 24(2)(1)

Jurisdiction:

England and Wales

Taxes – Other

Updated: 21 June 2022; Ref: scu.197754

Duke of Northumberland v Commissioners of Inland Revenue: HL 30 Apr 1920

For the purpose of ascertaining the amount upon which excess mineral rights duty is to be charged under section 43 of the Finance (No. 2) Act 1915, the rate of income tax to be deducted from both sums brought into comparison is that current for the accounting year and no other.
Decision of the Court of Appeal ( 1919, 2 K.B. 200) affirmed.

Judges:

Lords Cave, Atkinson, Shaw, Wrenbury, and Phillimore

Citations:

[1920] UKHL 630, 58 SLR 630

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 June 2022; Ref: scu.631517

Allpay Ltd v Revenue and Customs (Procedure : Other): FTTTx 21 May 2018

Whether HMRC required to plead an issue the burden of proof resting on appellant – yes – whether HMRC had pleaded the issue – no – whether HMRC should be permitted to amend statement of case – no, as amendment unparticularised

Citations:

[2018] UKFTT 273 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 13 June 2022; Ref: scu.619280

Mclaggan v Revenue and Customs: FTTTx 5 Jul 2010

NATIONAL INSURANCE – Married Woman’s Election to pay contributions at reduced rates – accuracy of computer records after 1975 – form of authority given to employers to allow reduced rate contribution to be deducted -whether further election made after divorce and remarriage — on balance of probabilities , election made – appeal dismissed

Citations:

[2010] UKFTT 300 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 11 June 2022; Ref: scu.422321

RCI (Europe) Ltd v Inspector of Taxes: SCIT 20 Dec 2002

SCIT NATIONAL INSURANCE CONTRIBUTIONS – whether payable on restrictive covenant entered into after employment ceased – yes – whether Contributions limited to the case where there is a current employment – no – whether for TA 1988 s.313 a restrictive covenant is given in connection with the holding of the office of director when the office has ceased – yes

Citations:

[2002] UKSC SPC00355

Links:

Bailii

Taxes – Other

Updated: 10 June 2022; Ref: scu.195414

Williams v Horsham District Council: CA 21 Jan 2004

The taxpayer owned a cottage where he now lived in retirement. He had been a headmaster at a public school, and had been required to live in the house provided. He sought to assert that the school house had been his main residence and that he was liable to pay council tax only at the reduced rate for the cottage.
Held: There was no one definition which would satisfactorily categorise all cases. Usually a main residence would be the dwelling that a reasonable onlooker with knowledge of the material facts would regard as that person’s home. At the relevant time, the Williams’ never stayed in the cottage. They lived nearby in the school house. The discount should have been allowed at 50%, and the council must repay any excess paid on their demand.

Judges:

Lord Phillips of Worth Matravers MR, Buxton, Keene LJJ

Citations:

[2004] EWCA Civ 39, Times 29-Jan-2004, [2004] 1 WLR 1137, Gazette 26-Feb-2004, [2004] RA 49, [2004] 3 All ER 30, [2004] 5 EGCS 147

Links:

Bailii

Statutes:

Local Government Finance Act 1992 6(5)

Jurisdiction:

England and Wales

Citing:

Appeal from – Williams v Horsham District Council Admn 26-Jun-2003
The resident owned a house but lived elsewhere, visiting the cottage only occasionally, and not staying overnight. He paid full council tax at first but then sought a rebate under the Act.
Held: The tribunal had exaggerated the importance of . .
Cited – Frost (Inspector of Taxes) v Feltham 1981
A ‘residence’ is a place where somebody lives. ‘Residence’ was used as part of the definition of the word ‘resident’. . .

Cited by:

Cited – Bennett, Regina (on the Application of) v Copeland Borough Council CA 14-May-2004
The taxpayer complained at being charged council tax as a resident of a house which he owned but had never occupied.
Held: Actual residence was critical to the possibility of the charge. The Act recognised a difference btween a resident and an . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Rating

Updated: 09 June 2022; Ref: scu.193490

Fisher, Fisher and Fisher v Revenue and Customs: FTTTx 11 May 2012

PROCEDURE – (1) Disclosure – whether documents relevant – finding documents only relevant to extent contents of documents known to appellants at relevant time – application allowed in part – (2) Privilege – waiver – undisclosed privileged document post dating ‘issue’ in respect of which disclosed privileged document relied upon – application refused.

Citations:

[2012] UKFTT 335

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Litigation Practice

Updated: 07 June 2022; Ref: scu.462735

Oil 4 Wales Ltd v Revenue and Customs: FTTTx 30 Sep 2013

FTTTx EXCISE DUTY – Whether appellant a ‘qualified claimant’ under Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1997 – No – Whether compliance with conditions in Notice 263 ‘Marine Voyages-excise duty relief for mineral (hydrocarbon) oil’ – No – Appeal dismissed

Citations:

[2013] UKFTT 520 (TC)

Links:

Bailii

Statutes:

Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1997

Jurisdiction:

England and Wales

Taxes – Other

Updated: 07 June 2022; Ref: scu.516879

Chepstow Plant International Ltd and Another v Revenue and Customs: FTTTx 10 Mar 2011

FTTTx Class 1A NIC – Employment-related benefit – Racehorses owned by company but held in name of director – whether interest in horses and horseracing – No – Appeals allowed – s 10 Social Security Contributions and Benefits Act 1992 – s 203 Income Tax (Earnings and Pensions) Act

Citations:

[2011] UKFTT 166 (TC)

Links:

Bailii

Statutes:

Social Security Contributions and Benefits Act 1992 10

Jurisdiction:

England and Wales

Taxes – Other

Updated: 07 June 2022; Ref: scu.442913

Develop Baudurchfuhrungs- und Stadtentwicklungs GmbH v Finanzlandesdirektion fur Wien, Niederosterreich und Burgenland: ECJ 17 Oct 2002

ECJ Reference for a preliminary ruling: Verwaltungsgerichtshof – Austria. Directive 69/335/EEC – Indirect taxes on the raising of capital – Capital duty – Contribution of assets of any kind – Meaning – Payments made by the parent company of a company which has acquired dividend certificates issued by a capital company

Citations:

C-71/00, [2002] EUECJ C-71/00

Links:

Bailii

Statutes:

Directive 69/335/EEC

European, Company, Taxes – Other

Updated: 06 June 2022; Ref: scu.177468

Solida Raiffeisen Immobilien Leasing GmbH and Tech Gate Vienna Wissenschafts- und Technologiepark GmbH v Finanzlandesdirektion fur Wien, Niederosterreich und Burgenland: ECJ 17 Oct 2002

ECJ Reference for a preliminary ruling: Verwaltungsgerichtshof – Austria. Directive 69/335/EEC – Indirect taxes on the raising of capital – Capital duty – Contribution of assets of any kind – Meaning – Acquisition by a non-member of dividend certificates issued by a capital company.

Citations:

C-138/00, [2002] EUECJ C-138/00

Links:

Bailii

Statutes:

Directive 69/335/EEC

European, Taxes – Other

Updated: 06 June 2022; Ref: scu.177469

Energie Steiermark Holding AG v Finanzlandesdirektion fur Steiermark: ECJ 17 Oct 2002

ECJ Reference for a preliminary ruling: Verwaltungsgerichtshof – Austria. Directive 69/335/EEC – Indirect taxes on the raising of capital – Capital duty – Increase in a company’s capital by the issue of new shares – Payments made upon the entry of a new member as a shareholder in the company – Payments made by the parent company of the new member – Payments made to the subsidiaries of the company increasing its capital – Payments not yet made.

Citations:

C-339/99, [2002] EUECJ C-339/99

Links:

Bailii

Statutes:

Directive 69/335/EEC

European, Company, Taxes – Other

Updated: 06 June 2022; Ref: scu.177467

Taylor v Revenue and Customs: FTTTx 14 Sep 2012

EXCISE DUTY – use of red diesel – assessment in relation to a number of vehicles – HMRC v Jones and Jones considered – whether one vehicle was an excepted vehicle within Schedule 1 HODA 1979 – agricultural tractor – appeal allowed in part.

Citations:

[2012] UKFTT 588 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise, Agriculture

Updated: 05 June 2022; Ref: scu.466182

Bell v Revenue and Customs: UTTC 2 Aug 2018

PROCEDURE – late application for permission to appeal – Tribunal Procedure (Upper Tribunal) Rules 2008, rules 2, 5(3)(a) and 21(6) – whether an extension of time should be granted and application admitted

Citations:

[2018] UKUT 254 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 June 2022; Ref: scu.628089

ITV Services Ltd v HMRC: UTTC 7 Feb 2012

UTTC National Insurance Contributions – when are self-employed entertainers deemed to be in employment for National Insurance purposes? – liability of entertainers and film and television producers to make Class 1 National Insurance Contribution

Citations:

[2012] UKUT 47 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Media

Updated: 03 June 2022; Ref: scu.452891

Foulser and Another v HM Revenue and Customs: UTTC 25 Jan 2013

UTTC PROCEDURE – JURISDICTION- alleged abuse of process -First-tier Tribunal has jurisdiction to deal with alleged abuse of process which affects fair hearing of tax appeal but does not have jurisdiction to consider an allegation of unlawful behaviour in public law – possible misunderstanding of Appellants’ case – appeal allowed – case remitted to First-tier Tribunal

Citations:

[2013] UKUT 38 (TCC), [2013] WLR(D) 51

Links:

Bailii, WLRD

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 June 2022; Ref: scu.509164

Helena Partnerships Limited v HM Revenue and Customs: UTTC 6 Apr 2011

UTTC Registered Social Landlord – objects for ‘benefit of the community’ – whether charity – no – availability of relief under s 505 Taxes Act – no

Judges:

Warren J

Citations:

[2011] UKUT B12 (TCC), [2011] UKUT 271 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal From – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Charity

Updated: 03 June 2022; Ref: scu.440819

HMRC v Total People Ltd: UTTC 16 Aug 2011

NATIONAL INSURANCE CONTRIBUTIONS – lump sum payments made to employees using own cars for business travel – whether ‘relevant motoring expenditure’ – Social Security (Contributions) Regulations 2001 reg 22A – ITEPA s 229(2) – payments not linked to use and therefore not ‘relevant motoring expenditure’ – appeal allowed

Citations:

[2011] UKUT 329 (TCC), [2012] STC 69, [2011] BTC 1832, [2011] STI 2604

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 June 2022; Ref: scu.448058

Huhtala v HMRC: UTTC 26 Sep 2011

INCOME TAX – relief for expenditure – ITTOIA s 34 – whether expenditure wholly and exclusively incurred for purposes of trade – inadequate findings of fact by First-tier Tribunal – appeal allowed and case remitted to First-tier Tribunal for re-hearing

Citations:

[2011] UKUT 419 (TCC), [2011] STI 2998, [2011] BTC 1882, [2011] STC 2226

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 June 2022; Ref: scu.448061

C and J Clark International Ltd v Revenue and Customs: FTTTx 27 Nov 2020

Customs Duty – anti-dumping duty – preliminary issues – whether or not HMRC are required to repay the duty paid by Clarks – held no – whether or not HMRC are required to re-communicate the amount of the debt to Clarks – held no – whether or not the limitation period in Article 221(3) of the CCC was suspended by the lodging of an appeal – held yes – whether or not the limitation period has expired – held no – whether or not HMRC must repay any of the duty paid by Clarks – held no

Citations:

[2020] UKFTT 480 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 May 2022; Ref: scu.656840

Prime Aesthetics Ltd v The Welsh Revenue Authority: FTTTx 24 Nov 2020

Land Transaction Tax – Penalty for failure to pay LTT on purchase of hotel – insufficiency of funds – Corporate tenant suspended payment of rents nationwide – prearranged bank loan to assist in paying bridging loan and LTT suspended – both issues Covid related – whether either reasonable excuse – on the facts no – appeal dismissed

Citations:

[2020] UKFTT 474 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 May 2022; Ref: scu.656861

Inland Revenue v Newcastle Breweries Ltd: HL 10 May 1927

Excess Profits Duty – Trade or business – Profits – Date of arising – Goods requisitioned by Government in 1918 under Defence of the Realm Regulations-Payment received in 1922 of compensation awarded by War Compensation Court less sum already received on account in 1918-Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), Section 38.

Citations:

[1927] UKHL TC – 12 – 927

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 May 2022; Ref: scu.634146

Howell v Revenue and Customs: FTTTx 24 Jan 2012

FTTTx NATIONAL INSURANCE CONTRIBUTIONS – whether contributions were paid in error so that an obligation to refund them arose under regulation 52(4)of the Social Security (Contributions) Regulations 2001 – consideration of the meaning of ‘error’ in regulation 52(9) – Appellant had paid contributions 31 days before an announcement of a proposal for a change in the law which, if implemented (as it was), would not have enhanced Appellant’s entitlement to a Basic pension – held that the contributions were not paid in error – Osborne v HMRC and Clifford Bonner v HMRC followed – appeal dismissed

Judges:

Walters QC TJ

Citations:

[2012] UKFTT 75 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 26 May 2022; Ref: scu.450804

Midland Mortgages Ltd and Others v Revenue and Customs: FTTTx 27 Sep 2011

VAT – Input Tax – Whether tax losses – If so whether tax they arose from fraudulent evasion – Whether Appellants transactions connected with this evasion – Whether Appellants knew or should have known – Mobilx and Others v HMRC [2010] STC 1436, CA applied – Appeals dismissed

Citations:

[2011] UKFTT 631 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 May 2022; Ref: scu.449574

Karnani v Revenue and Customs: FTTTx 23 Sep 2011

Appeal against a penalty determination for years 2001/02, 2003/04 and 2004/05 – Appellant claimed that penalty excessive – incorrect gift aid claim in 2001/02 return and late election in relation to 2003/04 return – alterations to returns made but not effective – Appellant elderly but had professional advice from persons entirely familiar with his affairs – Appeal Dismissed

Citations:

[2011] UKFTT 627 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 May 2022; Ref: scu.449567

P Donovan and Another v Revenue and Customs: FTTTx 6 Jan 2014

SETTLEMENT – Income arising under a settlement where settlor retains interest – Appellants owning bulk shares in company – Appellants waiving right to receive dividends – Appellants’ wives receiving significant dividend payments – Appeals dismissed.

Citations:

[2014] UKFTT 48 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 May 2022; Ref: scu.521719

Key Interiors Creative Associates Ltd v Revenue and Customs: FTTTx 12 Sep 2011

Late filing penalty – HMRC review conclusion addressed to individual unconnected with Appellant – Tribunal jurisdiction over HMRC procedures – Call centre advised return had been received but was ‘blocked’ – appeal allowed and penalty discharged.

Citations:

[2011] UKFTT 591 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 26 May 2022; Ref: scu.449569

Huan v Revenue and Customs: FTTTx 18 Jan 2012

INCOME TAX – closure notice – section 28A Taxes Management Act 1970 – joint working with VAT and PAYE – investigation relating to several taxes but closure notice relating to only one aspect – whether income tax enquiry should be closed – application dismissed

Citations:

[2012] UKFTT 62 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 May 2022; Ref: scu.450805

Land Securities Plc v Revenue and Customs: FTTTx 14 Sep 2011

Corporation Tax – Scheme to generate an allowable capital loss of pounds 200 million in reliance on the identification rule of section 106 TCGAct 1994 for matching a disposal with a later acquisition – Whether Ramsay principle undermined the disposal – whether section 30 TCGAct 1994 diminished the loss on a contention that, even disregarding the identification rule, the disposal was nevertheless a disposal of shares acquired after the disposal, rather than a disposal of the shares in fact owned at the time of the disposal, in order to bring section 30 into operation by virtue of section 30(9) – whether in the alternative section 30(9) was brought into operation in reliance on the identification rule, or whether this analysis was precluded by the decision of the Special Commissioners and Park J. in Davies v. Hicks – whether, if section 30 applied, the allowable loss should be diminished or diminished to nil, notwithstanding that the result of disallowing the loss in full would be to leave the Appellant with a latent chargeable gain of pounds 200 million – Appeal dismissed

Citations:

[2011] UKFTT 599 (TC), [2012] SFTD 215

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 26 May 2022; Ref: scu.449571

Fountain v Revenue and Customs: FTTTx 24 Aug 2011

Income tax – s18 (Earnings and Pension) Act 2003- was an employed earner entitled to payment when the work was done or only in accordance with the terms of his contract – ie on the 6th of the month following – found the latter date applied – appeal dismissed.

Citations:

[2011] UKFTT 570 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 May 2022; Ref: scu.449489

Dong and Another v National Crime Agency: FTTTx 27 Jan 2014

POSTPONEMENT OF TAX APPLICATIONS – whether third appellant’s application should be adjourned until further evidence obtained – no- whether tribunal had jurisdiction to entertain either application as lodged more than 30 days after letter treated as SOCA’s determination – yes – because that letter was not a determination under s 55(3)(a) but a later letter from SOCA was such a determination and applications were made within 30 days of this later letter -postponement application of second appellant refused as no reasonable grounds for belief in overcharge to tax – postponement application of third appellant allowed as reasonable grounds for belief in overcharge to tax

Citations:

[2014] UKFTT 128 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 22 May 2022; Ref: scu.521680

Community v Revenue and Customs: FTTTx 2 Jan 2014

INCOME TAX – PAYE audit – check of employer records – failure to comply with information notice – penalty – appeal against notice and penalty – was information required by notice reasonably required – yes – appeal dismissed – Schedule 36, Finance Act 2008

Citations:

[2014] UKFTT 41 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 22 May 2022; Ref: scu.521674

Boak v Revenue and Customs: FTTTx 10 Feb 2012

Income Tax, Enquiry into Self Assessment Return; whether Return inaccurate; onus of proof; deductions from turnover; adequacy of Appellant’s books and records; whether records destroyed by flood; whether deductions claimed actually incurred; appeal dismissed.

Citations:

[2012] UKFTT 123 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 22 May 2022; Ref: scu.451952

Mahmood v Director of Border Revenue: FTTTx 7 Feb 2012

EXCISE DUTY – RESTORATION OF EXCISE GOODS – the Appellant failed to declare 32,000 cigarettes imported from Pakistan – the duty free allowance was 200 – was the decision not to restore the cigarettes reasonable? – Yes – Appeal dismissed.

Citations:

[2012] UKFTT 105 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 22 May 2022; Ref: scu.451976

Mad Dog Casting Ltd v Revenue and Customs: FTTTx 16 Feb 2012

Default Surcharge – late payment of tax – suggestion caused by illness – no real evidence- no reasonable excuse – question whether penalty for following period disproportionate – jurisdiction – not disproportionate in sense of ‘not merely harsh but plainly unfair’ – appeal dismissed

Citations:

[2012] UKFTT 136 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 22 May 2022; Ref: scu.451975

Lifesmart Ltd v Revenue and Customs: FTTTx 16 Feb 2012

Penalty for late submission of P35 – return sent in ‘test’ mode – whether the return ‘delivered’ within the meaning of the PAYE Regulations – no – taxpayer’s genuine belief that return was delivered – whether reasonable excuse – yes – appeal allowed and penalty discharged

Citations:

[2012] UKFTT 137 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 22 May 2022; Ref: scu.451970

Arkeley Ltd (In Liquidation) v Revenue and Customs: FTTTx 13 Feb 2012

ZERO-RATING – Exports – Pharmaceutical goods exported to Nigeria and Ghana – Evidence of export – VAT Directive 2006/112/EC Art 131, 146 – VAT Act 1994 s.30 – VAT Regs 1995 reg 129 – Notice 703 – Appeal allowed in part
INPUT TAX – Payment of invoices – Whether paid within 6 months – VAT Act 1994 s.26A – VAT Regs 1995 reg 170, 173J – Appeal allowed in part

Citations:

[2012] UKFTT 126 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 22 May 2022; Ref: scu.451949

Commission v Portugal C-200/15: ECJ 16 Jun 2016

ECJ (Judgment) Failure to fulfill obligations – Article 110 TFEU – Internal taxation – Discriminatory taxation – used motor vehicles imported from other Member States – Determination of taxable value – Depreciation Rates

Citations:

ECLI: EU: C: 2016 453, C-200/15, [2016] EUECJ C-200/15

Links:

Bailii

Jurisdiction:

European

Taxes – Other

Updated: 20 May 2022; Ref: scu.565601

Moran v Revenue and Customs: FTTTx 30 Aug 2011

INCOME TAX – Appeal against Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 determinations and Section 8 Social Contributions (Transfer of Functions) Act 1999 decisions and penalties – employer not accounting under PAYE for income tax and national insurance in respect of employees – had appellant failed to pay tax and national insurance due in respect of employees – yes – appeal dismissed

Citations:

[2011] UKFTT 577 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 May 2022; Ref: scu.449508

Pen Associates Europe Ltd v Revenue and Customs: FTTTx 17 Aug 2011

Direction – application to extend time for service of notice of appeal – made against background of appellant having failed to make returns on time, to have notified Commissioners of change of address, to have failed to pursue input tax repayment claims, and to have failed to serve notice of appeal within time assuming its own claim as to what constituted decision under appeal was correct – application dismissed

Citations:

[2011] UKFTT 554 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.449512

Paul Hoskins Ltd v Revenue and Customs: FTTTx 8 Aug 2011

Appeal against VAT default surcharges – Appellant had only one main customer that was persistently slow in paying for work done by the Appellant – its factoring limit was much reduced without notice and its company secretary was seriously ill – appeal allowed in part as a result of reasonable excuse

Citations:

[2011] UKFTT 538 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 May 2022; Ref: scu.449511