King v Revenue and Customs: FTTTx 12 Feb 2014

FTTTx Section 59C(3) and (4) Taxes Management Act 1970 and Schedule 56 Finance Act 2009 – penalty for late payment of tax – whether time to pay arrangement was agreed with HMRC – no – whether reasonable excuse that Appellant believed arrangement existed – no – appeal disallowed

[2014] UKFTT 192 (TC)
Bailii
Taxes Management Act 1970 59C, Finance Act 2009

Taxes Management

Updated: 30 November 2021; Ref: scu.521794

Powerplus Engineering Ltd v Revenue and Customs: FTTTx 4 Feb 2014

FTTTx Penalty – late payment of PAYE and NICs (FA 2009 Sch 56) – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – No – Appeal dismissed

[2014] UKFTT 152 (TC)
Bailii
Finance Act 2009 Sch 56
England and Wales

Taxes Management, Income Tax

Updated: 30 November 2021; Ref: scu.521798

Swift Fire and Security (Southern) Ltd v Revenue and Customs: FTTTx 6 Jan 2014

FTTTx Penalties – late submission of PAYE and National Insurance Contributions – were the payments submitted in such time to have reached HMRC by the due date – no – did the Appellant have a reasonable excuse – no – appeal dismissed

[2014] UKFTT 58 (TC)
Bailii

Taxes Management

Updated: 30 November 2021; Ref: scu.521751

W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out.
Held: If the true nature of the transactions could be seen by looking at them all together, then that should be done. If the composite transaction produced neither a gain nor a loss, it was a nullity. The schemes should be ignored as artificial and fiscally ineffective. The language of a taxing statute will often have to be given a wide practical meaning to allow the court to have regard to the whole of a series of transactions which were intended to have a commercial unity. Lord Wilberforce (on the interpretation of taxation statutes) ‘What are ‘clear words’ is to be ascertained upon normal principles: these do not confine the courts to literal interpretation. There may, indeed should, be considered the context and scheme of the relevant Act as a whole, and its purpose may, indeed should, be regarded.’ As to the construction of composite transactions: ‘It is the task of the court to ascertain the legal nature of any transaction to which it is sought to attach a tax or a tax consequence and if that emerges from a series or combination of transactions, intended to operate as such, it is that series or combination which may be regarded.’ and ‘The capital gains tax was created to operate in the real world, not that of make-belief . . . To say that a loss (or gain) which appears to arise at one stage in an indivisible process, and which is intended to be and is cancelled out by a later stage, so that at the end of what was bought as, and planned as, a single continuous operation, there is not such a loss (or gain) as the legislation is dealing with, is in my opinion well and indeed essentially within the judicial function.’

Wilberforce, Fraser of Tullybelton, Russell of Killowen, Roskill, Bridge of Harwich LL
[1981] 1 All ER 865, [1982] AC 300, [1981] UKHL 1, [1981] STC 174
Bailii
England and Wales
Citing:
AppliedChinn v Hochstrasser (Inspector of Taxes) HL 11-Dec-1980
The House considered the meaning of the word ‘bounty’ in an income tax context, where it had been used by the courts: ‘My Lords, I would venture to point out that the word ‘bounty’ appears nowhere in the statute. It is a judicial gloss upon the . .
AppliedInland Revenue Commissioners v Plummer HL 1-Nov-1979
Although transactions were integrated as part of a preconceived scheme which was commercially marketed and that had no other conceivable purpose than that of saving surtax, the construction of the statute compelled the acceptance of a fiscal result . .
CitedInland Revenue Commissioners v Duke of Westminster HL 7-May-1935
The Duke’s gardener was paid weekly, but to reduce tax, his solicitors drew up a deed in which it was said that the earnings were not really wages, but were an annual payment payable by weekly instalments.
Held: To find out what the true . .

Cited by:
AppliedMoodie v Inland Revenue Commissioners and Another and similar HL 7-Apr-1993
A scheme was devised to sell annuities to charities. They then used the capital sum paid to purchase promissory notes from the charity, which were in turn used to secure annuity payments.
Held: The scheme was entirely self cancelling and void. . .
CitedGriffin v Citibank Investments Ltd ChD 14-Nov-2000
Where there existed properly constituted documents recording a contract, the court could not go behind them to discover the real transaction. The rules in Ramsay is not a special set of principles restricted to issues in determining the legal effect . .
CitedDTE Financial Services Ltd v Wilson (Inspector of Taxes) CA 24-May-2001
A scheme by which an employer paid bonuses to senior staff by purchasing contingent reversionary interests in an overseas trust, and then assigning them to the staff without admitting liability for income tax or national insurance contributions when . .
CitedMcNiven (Inspector of Taxes) v Westmoreland Investments Ltd CA 26-Oct-1998
Cross loans were made between an investment company and pension schemes. The overall effect was to create payments which could be set off against Corporation Tax. They were not a pre-ordained series of transactions where the underlying loans were . .
CitedBarclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes) ChD 22-Jul-2002
The taxpayer sought to claim for capital allowances of andpound;91 million for gas pipelines. The claimant had provided the equipment through a leasing scheme.
Held: The leases were unusual, but did not appear to be merely part of a tax . .
CitedMacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others ChD 16-Apr-2003
The inspector sought to disallow charging to current tax period payments made by the employer to an employee benefit trust.
Held: The payments were not made and held by the trustees ‘with a view to becoming relevant emoluments’ within the . .
ExplainedMacNiven (Inspector of Taxes) v Westmoreland Investments Ltd HL 15-Feb-2001
The fact that a payment of interest was made only to create a tax advantage did not prevent its being properly claimed. Interest was paid for the purposes of setting it against tax, when the debt was discharged. A company with substantial losses had . .
CitedEnsign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) HL 6-May-1992
The appellants entered into partnerships with a film production company. By doing so they intended to make available to themselves first year allowances on the capital expenditure incurred. Loan agreements protected them from any eventual loss.
CitedBMBF (No 24) Limited v the Commissioners of Inland Revenue CA 6-Nov-2003
The taxpayer, a non-resident, operated a sale and lease back scheme of machinery to be used in its business within the UK. There had been a chain of leases.
Held: The court had first to identify the ‘relevant lease’. It was the head lease . .
CitedCommissioner of Inland Revenue v Auckland Harbour Board PC 24-Jan-2001
PC (New Zealand) The respondent had created two trusts. The issue was how their income was to be treated for income tax.
Held: They had received no consideration. It was said that the transfers had been . .
CitedCraven v White HL 1988
The inland revenue claimed that several transactions had been arranged for the predominant purpose of obtaining a tax advantage, and that accordingly they should be disregarded. Lord Oliver: ‘[T]he transactions which, in each appeal, the Inland . .
CitedInland Revenue Commissioners v Scottish Provident Institution HL 25-Nov-2004
The parties anticipated a change in the system for taxing gains on options to buy or sell bonds and government securities. An option would be purchased before the change and exercised after the change to create losses which could be set off against . .
CitedCommissioners of Inland Revenue v McGuckian HL 21-May-1997
Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to . .
CitedBarclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes) HL 25-Nov-2004
The company had paid substantial sums out in establishing a gas pipeline, and claimed those sums against its tax as capital allowances. The transaction involved a sale and leaseback arrangement which the special commissioners had found to be a . .
ExplainedInland Revenue v Burmah Oil Co Ltd HL 1982
A series of circular payments which left the taxpayer company in exactly the same financial position as before was not regarded as giving rise to a ‘loss’ within the meaning of the legislation. The ratio of the Ramsay decision was that a loss which . .
RestatedCollector of Stamp Revenue v Arrowtown Assets Ltd 4-Dec-2003
(Hong Kong Final Court of Appeal) The court was asked as to the accounting treatment of interests incurred in the development for the purpose of generating the profits, and therefore whether the relevant Ordinance prohibited the capitalisation of . .
ExtendedFurniss (Inspector of Taxes) v Dawson HL 9-Feb-1983
The transfer of shares to a subsidiary as part of a planned scheme immediately to transfer them to an outside purchaser was regarded as a taxable disposition to the outside purchaser rather than an exempt transfer to a group company. In defined . .
CitedIngram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue CA 28-Jul-1997
The deceased had first conveyed property to her solicitor. Leases back were then created in her favour, and then the freeholds were conveyed at her direction to her children and grandchildren. They were potentially exempt transfers.
Held: . .
CitedIngram and Another v Commissioners of Inland Revenue HL 10-Dec-1998
To protect her estate from Inheritance Tax, the deceased gave land to her solicitor, but then took back a lease. The solicitor then conveyed the land on freehold on to members of her family.
Held: The lease-back by the nominee was not void as . .
CitedGreenalls Management Ltd v Customs and Excise HL 12-May-2005
Volumes of vodka were transferred from a secure warehouse to a carrier for export. They were diverted, and not exported and the Customs sought the unpaid duty from the warehouse. The Directive provided that duty was payable on the ‘release for . .
CitedBelvedere Court Management Ltd v Frogmore Developments Ltd CA 24-Oct-1995
Landlords had sold flats to Frogmore without serving a section 5 notice under the 1987 Act. Prior to receipt of a purchase notice, Frogmore granted certain leases in the block of flats to another party.
Held: The agreements were upheld, and . .
CitedTotal Network Sl v Revenue and Customs HL 12-Mar-2008
The House was asked whether an action for unlawful means conspiracy was available against a participant in a missing trader intra-community, or carousel, fraud. The company appealed a finding of liability saying that the VAT Act and Regulations . .
CitedHarding v Revenue and Customs CA 23-Oct-2008
Lapsed Currency conversion option lost status
The taxpayer appealed his assessment to Capital Gains Tax on his redemption of loan notes arising following the sale of his computer company. He said that they were qualifying corporate bonds. The question was whether a security in which a currency . .
CitedScottish Widows Plc v Revenue and Customs SC 6-Jul-2011
The taxpayer insurance company had transferred sums from accounts designated as Capital Reserves. The Revenue said that these were properly part of the profit and loss accounts for the respective tax years, and chargeable receipts.
Held: The . .
CitedCampbell v Inland Revenue Commissioners SCIT 6-Jul-2004
SCIT INCOME TAX – Anti-Avoidance – Relevant discounted security – Loss on gift to wife – Subscription for security and gift part of scheme to produce loss – Avoidance not the Appellant’s sole purpose in . .
CitedCraven (IOT) v White (Stephen); Inland Revenue Commissioners v Bowater Property Developments HL 1989
In Craven, the taxpayers owned shares in Q Ltd. In early 1976 they began to negotiate with C Ltd for a merger of the two companies and steps were taken to establish an Isle of Man holding company to act as a vehicle for the taxpayers’ shares should . .
CitedJohn Mander Pension Trustees Ltd v Revenue and Customs SC 29-Jul-2015
The pension scheme had been approved, but that approval later withdraw. HMRC issued assessment for the years in which it had been approved. The taxpayer argued that such assessments applied to the date with effect from which the approval is . .
CitedShop Direct Group v Revenue and Customs SC 17-Feb-2016
The Court considered the interpretation of the sections which applied corporation tax to post-cessation receipts. Companies had received from the Inland Revenue substantial repayments of VAT together with interest. There had been reorganisations of . .
CitedUBS Ag and Another v Revenue and Customs SC 9-Mar-2016
UBS AG devised an employee bonus scheme to take advantage of the provisions of Chapter 2 of the 2003 Act, with the sole purpose other than tax avoidance, and such consequential advantages as would flow from tax avoidance. Several pre-ordained steps . .
CitedRFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland SC 5-Jul-2017
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.
Held: The . .
CitedS Franses Limited v The Cavendish Hotel (London) Ltd SC 5-Dec-2018
The question which arises on this appeal is whether it is open to the landlord to oppose the grant of a new business tenancy if the works which he says that he intends to carry out have no purpose other than to get rid of the tenant and would not be . .

Lists of cited by and citing cases may be incomplete.

Capital Gains Tax, Taxes Management

Leading Case

Updated: 29 November 2021; Ref: scu.181330

BT Pension Scheme Trustees v HM Revenue and Customs: CA 17 Jan 2014

The court was asked whether section 43 of the 1970 Act which imposes time limits on claims, applied to a claim for payments made by the Trustees of the BT Pension Scheme under section 231 of ICTA. If so, subject to questions of community law which remain to be decided, many of these claims were time barred.

Longmore, Lewison, Briggs LJJ
[2014] EWCA Civ 23, [2014] STC 1156, [2014] BTC 4, [2014] STI 472
Bailii
Taxes Management Act 1970 43, Income and Corporation Taxes Act 1988 231
England and Wales

Taxes Management

Updated: 28 November 2021; Ref: scu.519972

Clarity Copiers (Western) Ltd v Revenue and Customs: FTTTx 11 Dec 2013

FTTTx Penalties for late payment of PAYE – reasonable excuse -penalties unfair by reference to size of business and amount of tax due-notification of penalties from HMRC inadequate – held – no reasonable excuse – penalties not unfair or disproportionate – HMRC notification procedure matter of administrative law outside Tribunal’s remit – appeal dismissed.

[2013] UKFTT 750 (TC)
Bailii

Taxes Management

Updated: 28 November 2021; Ref: scu.519620

Hirst Kidd and Rennie Ltd v Revenue and Customs: FTTTx 26 Nov 2013

FTTTx Penalty – late payment of PAYE and NICs – FA 2009 Schedule 56 – whether lack of specific warning of penalties a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – whether a reasonable excuse for late payment – no – Appeal dismissed

[2013] UKFTT 703 (TC)
Bailii
England and Wales

Taxes Management

Updated: 28 November 2021; Ref: scu.519605

Houghton v Revenue and Customs: FTTTx 28 Nov 2013

FTTTx MONEY LAUNDERING REGULATIONS – penalty for failure to register – whether HMRC were precluded from issuing a penalty – whether the penalty structure is effective, proportionate and dissuasive – whether the penalty levied on the Appellant was appropriate – appeal dismissed and penalty confirmed.

[2013] UKFTT 716 (TC)
Bailii

Taxes Management

Updated: 28 November 2021; Ref: scu.519606

Lewis v Revenue and Customs: FTTTx 29 Nov 2013

FTTTx LEGAL PROFESSIONAL PRIVILEGE – information notice – communications between parties in attempt to compromise settle claims between employee and employer – whether privileged from production to Respondents in separate proceedings – litigation privilege – common interest privilege – appeal dismissed

[2013] UKFTT 722 (TC)
Bailii

Taxes Management

Updated: 28 November 2021; Ref: scu.519610

Ballards Removals Ltd v Revenue and Customs: FTTTx 19 Dec 2013

FTTTx Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether insufficiency of funds reasonable excuse – no – whether lack of specific warning a reasonable excuse – no – whether the penalty was disproportionate – no – whether a reasonable excuse for late payment – no -Appeal dismissed

[2014] UKFTT 23 (TC)
Bailii

Taxes Management

Updated: 28 November 2021; Ref: scu.519551

Elite Elevators Ltd v Revenue and Customs: FTTTx 19 Dec 2013

FTTTx Penalty – seven late payments of PAYE and NICs – FA 2009 Schedule 56 – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – whether a reasonable excuse for late payment – yes for two defaults – Appeal allowed in part

[2014] UKFTT 25 (TC)
Bailii

Taxes Management

Updated: 28 November 2021; Ref: scu.519558

Lee and Others v Solihull Magistrates Court and Another: Admn 5 Dec 2013

The claimant challenged search warrants issued by the respondents, on the grounds first that the warrants were too wide in the description of the property which might be seized, that the description of property sought in the warrant was so wide that the Magistrates could not have been satisfied that there were reasonable grounds for believing that such material was likely to be relevant evidence, and that the applicants for the warrant, Customs and Excise officers were seriously at fault in the failure to disclose relative materials to the request for the warrant.
Held: ‘the entry, search and seizure at both sets of premises was unlawful. The purpose of the mandatory requirement imposed by Section 15(6)(b) is to enable anyone interested in the execution of a warrant to know what are the limits of the power of search or seizure which is being granted. This is necessary so that such a person can be put in a position to enable him or her to challenge the lawfulness of the seizure of any particular item. Accordingly, it is now well established that the terms of the warrant must be precise and intelligible by reference exclusively to its own terms and not by reference to any other material.’
and ‘The execution of a search warrant at private or business premises is a significant invasion upon individual liberty. Parliament has rightly required that certain safeguards be put in place. Those safeguards are contained in Sections 15 and 16 of PACE 1984, and Section 15(1) specifically provides that a failure to observe the requirements of those sections will render the entry and search unlawful. I have no doubt that that is the case here.
It is to be observed that a failure or failures of compliance with the provisions of Section 15 or Section 16 do not render the warrant itself unlawful, but rather the entry on or search of premises.’
Grond 2 was not made out and ground 3 not purused.

Treacy LJ, King J
[2013] EWHC 3779 (Admin)
Bailii
Police and Criminal Evidence Act 1984 8(1)(c) 15
Citing:
CitedGlenn and Co (Essex) Ltd), Regina (on The Application of) v HM Revenue and Customs Admn 18-Jun-2010
The company objected to the search of its offices and removal by the defendant of its computers, the officers having entered without any warrant purporting to use powers under the 1989 Act.
Held: The request for judicial review failed. The . .
CitedBurgin and Purcell v Commission of Police for The Metropolis and Others Admn 13-Jul-2011
The applicants renewed the applications for leave to bring judicial review of decisions to seek and to issue search warrants, and later decisions to arrest them.
Held: When considering the validity of a search warrant the warrant as a whole . .
CitedAnand, Regina (on The Application of) v Revenue and Customs Admn 9-Oct-2012
The claimant challenged the lawfulness of a search warrant issued for the respondent. The company had claimed Film Tax Relief, but the revenue had been unable to trace a supplier, and believed the invoice to be bogus.
Held: The warrants wer . .
CitedHoque and Another, Regina (on The Application of) v HM Revenue and Customs Admn 13-Mar-2013
The claimant sought judicial review of warrants issued at the request of the respondent, saying that they failed to comply with the requirements of section 15, and that no magistrate could reasonably have been satisfied that section 8 had been . .
CitedVan Der Pijl and Another v The Crown Court At Kingston Admn 21-Dec-2012
The claimants challenged search warrants and the seizure of materials under the warrants.
Held: The Court emphasised the need for precision within the warrant itself. . .

Lists of cited by and citing cases may be incomplete.

Magistrates, Taxes Management

Updated: 26 November 2021; Ref: scu.518792

Simpson v Revenue and Customs: FTTTx 14 Nov 2013

FTTTx Income tax – claim for repayment of supposedly overpaid tax – Schedule 1AB and 1A Taxes Management Act 1970 – HMRC issued closure notice rejecting the claim – appeal against HMRC’s rejection of claim – Tribunal not satisfied on the evidence that HMRC’s rejection of the claim was incorrect – appeal dismissed

[2013] UKFTT 665 (TC)
Bailii
Taxes Management Act 1970

Income Tax, Taxes Management

Updated: 26 November 2021; Ref: scu.518628

The Square Orange Cafe Bar Ltd v Revenue and Customs: FTTTx 12 Sep 2013

FTTTx PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable , and whether penalty should be waived – Decision of Upper Tribunal in Hok Ltd applies. Whether marriage breakdown, financial hardship and possible computer software failure constitute a reasonable excuse for late submission of return – No.

[2013] UKFTT 667 (TC)
Bailii
England and Wales

Taxes Management

Updated: 26 November 2021; Ref: scu.518591

Stratton v Revenue and Customs: FTTTx 15 Oct 2013

FTTTx INCOME TAX – section 424 Income Tax (Earnings and Pensions) Act 2003 – whether gain chargeable to income tax as employment income – whether shares disposed of by Appellant were conditional shares – yes – penalty under section 95(1)(a) Taxes Management Act 1970 – whether Appellant negligently delivered a tax return – yes – whether penalty under section 97AA(1)(b) Taxes Management Act 1970 for failure to produce documents – no reasonable excuse – appeals dismissed

[2012] UKFTT 578 (TC)
Bailii
England and Wales

Income Tax, Taxes Management

Updated: 26 November 2021; Ref: scu.517740

Gittins v Central Criminal Court: Admn 14 Jan 2011

The claimant sought judicial review of decisions to issues search warrants to HMRC in respect of his premises. HMRC wanted to look for evidence of tax avoidance schemes which it thought might be unlawful. Until the morning of the hearing, HMRC maintained that it could not disclose the information on the basis of which the warrants had been issued, for fear of prejudicing the continuing investigation which was not confined to the claimants. However, on the morning of the hearing HMRC provided a document giving the ‘gist’ of its case, and a redacted transcript of the hearing before HHJ Stephens QC.
Held: Gross LJ observed: ‘When an application for judicial review is launched seeking to quash the grant of a search warrant, it is, again, in some respects, akin to the ‘return date’ for Marevas, Anton Pillers and Restraint Orders. Ordinarily, the expectation will be that the party challenging the grant of the warrant must be entitled to know the basis upon which the warrant was obtained.
By their nature, criminal investigations are such that there will be occasions when, for good reason, HMRC (or other authorities as the case may be) will not be able to divulge the full information or the full contents of the discussion before the judge who granted the warrant. There is an important public interest in combating economic crime, and HMRC’s proper efforts to do so should not be undermined.
Where full disclosure cannot be given (and there will be cases where it cannot be), HMRC should, if at all possible, and again unless there is good reason for not doing so, make available, and in a timely fashion, a redacted copy or at least a note or summary of the information and the hearing before the judge, where appropriate, backed by an affidavit.’
Davis J said: ‘It must not be overlooked that an order issuing a warrant of the kind sought and granted in this case is, by its very nature, highly intrusive. Hence indeed the stringent pre-conditions under the 1984 Act Parliament has stipulated should be fulfilled before such an order may be made. Further, such orders are ordinarily, as here, sought on an ex parte basis: a reversal of course (albeit on well established grounds) of the usual rule that a party is entitled to be heard before any order is granted against him. Those two considerations seem to me to indicate that the prima facie starting point should be for HMRC to give, where requested, to the person who may be aggrieved at the issuing of the warrant and who may wish to challenge it, as much relevant information as practicable, provided it is not prejudicial to the investigation, as to the basis on which the warrant was obtained from the Crown Court.
It is of course relatively easy to envisage that there may be many cases where it could indeed be prejudicial to the investigation, prior to any charging decision, to disclose parts of the information and other materials deployed before the Crown Court judge in seeking the warrant. Non-disclosure in such circumstances can be justified. In the present case for example, we are told that a 59-page information and three supporting folders of materials were placed before the judge. Those have not thus far, in their full terms, been disclosed to Mr Gittins, and indeed Mr Jones QC did not seek to say they should have been, at all events at this stage. But, to repeat, it is not legitimate to move, without additional justification, from a position whereby it can properly be said that not all the materials placed before the Crown Court judge should be disclosed, to a position whereby it can be said that the recipient of the warrant is to be told nothing at all as to the basis on which the warrant was sought.
In my view, therefore, in each case where a request for such information is made by the person the subject of a warrant of the kind made here, HMRC should consider such requests on a individuated basis. Specifically, HMRC should assess what materials and information relied on before the Crown Court can properly be disclosed, with or without editing, and whether by way of summary or otherwise, without prejudicing the criminal investigation. It would be wrong simply to hide behind an asserted general policy as a justification in itself for declining to give any information. Indeed, I suspect that, while there perhaps may be cases where declining to give any information at all may be justified in particular circumstances, such a situation is likely to be an exception. Certainly it should not be taken as a norm. Where such a situation is said by HMRC to arise, then HMRC should be prepared to justify it. It is indeed, as I see it, salutary that that should be so.’

Gross LJ, Davis J
[2011] EWHC 131 (Admin), [2011] Lloyd’s Rep FC 219
Bailii
Criminal Justice and Police Act 2001 50
England and Wales
Cited by:
CitedGlobal Cash and Carry Ltd, Regina (on The Application of) v Birmingham Magistrates’ Court and Others Admn 19-Feb-2013
The claimant sought an order quashing a search warrant, and for damages. The officer had said that he had evidence that the claimants were storing an distributing from the premises large quantities of counterfeit goods and drugs.
Held: The . .
CitedHaralambous, Regina (on The Application of) v Crown Court at St Albans and Another SC 24-Jan-2018
The appellant challenged by review the use of closed material first in the issue of a search warrant, and subsequently to justify the retention of materials removed during the search.
Held: The appeal failed. No express statutory justification . .
CitedHaralambous v St Albans Crown Court and Another Admn 22-Apr-2016
This judicial review raised for express decision whether a person whose premises have been searched and whose property seized under a search warrant must have enough information grounding the warrant to judge its lawfulness and the retention of the . .
CitedA and Another, (On the Application of) v The Central Criminal Court and Another Admn 26-Jan-2017
(As redacted) Search warrants were challenged on the grounds that insufficient care had been taken of the possibility of the presence of privileged and or ‘excluded’ material. . .

Lists of cited by and citing cases may be incomplete.

Criminal Practice, Taxes Management

Updated: 23 November 2021; Ref: scu.443271

Fountayne International Supplies Ltd v Revenue and Customs: FTTTx 30 Sep 2013

FTTTx PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced – Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return – No.

[2013] UKFTT 538 (TC)
Bailii

Taxes Management

Updated: 22 November 2021; Ref: scu.516873

Amper Clearflow Ltd v Revenue and Customs: FTTTx 30 Sep 2013

FTTTx PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced – Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return – No.

[2013] UKFTT 541 (TC)
Bailii

Taxes Management

Updated: 22 November 2021; Ref: scu.516870

Gipping Press Ltd v Revenue and Customs: FTTTx 30 Sep 2013

FTTTx PAYE – late submission of annual Return of Class 1A National Insurance contributions due Return of expenses and benefits – Employer declaration (Form P11D(b) – whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced – Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return – No.

[2013] UKFTT 539 (TC)
Bailii

Taxes Management

Updated: 22 November 2021; Ref: scu.516874

Megantic Services Ltd v Revenue and Customs: FTTTx 13 Sep 2013

FTTTx PROCEDURE – application to exclude witness evidence – admission of non-expert opinion evidence – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 15(2)(a) – relevance of evidence – evidence including conclusions on matters for decision of the tribunal – whether certain evidence was the evidence of an expert – alleged non compliance with duties and responsibilities of an expert – alleged lack of independence

[2013] UKFTT 492 (TC)
Bailii

Taxes Management

Updated: 21 November 2021; Ref: scu.516299

Taylor (Deceased) v Revenue and Customs: FTTTx 10 Sep 2013

FTTTx TRIBUNAL JURISDICTION – form R27 available to personal representatives and others to complete tax refund/liability for a deceased – whether resultant ‘calculation’ an ‘assessment’ – no – tribunal does not have jurisdiction – Rule 8(2)(a) of the Tribunal Procedure Rules (First-tier Tribunal) (Tax Chamber) Rules 2009 – appeal struck out

[2013] UKFTT 483 (TC)
Bailii

Taxes Management

Updated: 20 November 2021; Ref: scu.515566

The First De Sales Ltd Partnership and Others v Revenue and Customs: UTTC 27 Nov 2018

PROCEDURE – application to strike out – whether appeals have a reasonable prospect of success – construction of section 225 ITEPA 2003 – whether FTT wrong to conclude that, on evidence available, appellants had no reasonable prospect of success – appeal dismissed

[2018] UKUT 396 (TCC), [2018] WLR(D) 726
Bailii
England and Wales

Taxes Management

Updated: 19 November 2021; Ref: scu.632161

Martin v Revenue and Customs: UTTC 19 Jun 2015

Section 29 TMA – Appeals against Discovery Assessments – argument that liability resolved under Confiscation Orders granted under POCA 2002 – F-tT dismissed appeal – Appeal from F-tT Dismissed

[2015] UKUT 161 (TCC), [2015] STI 2453, [2015] STC 2490, [2015] Lloyd’s Rep FC 690, [2015] BTC 522
Bailii
England and Wales

Taxes Management

Updated: 19 November 2021; Ref: scu.553179

Society of Industrial Management System v Belgian State: ECJ 21 Jan 2010

ECJ Freedom of establishment Free movement of capital Direct taxation Income tax legislation ‘ Determination of the taxable income of companies ‘ Companies having a relationship of interdependence ‘ Unusual or gratuitous advantage granted by a resident company to a company established in another Member State ‘ Addition of the amount of the advantage in question to the profits of the resident company which granted it ‘ Balanced allocation of the power to tax between Member States ‘ Combating tax avoidance ‘ Prevention of abuse ‘ Proportionality

[2010] EUECJ C-311/08, C-311/08
Bailii
Citing:
OpinionSociety of Industrial Management System v Belgian State ECJ 10-Sep-2009
ECJ Opinion – Direct Taxation – Freedom of establishment – Free movement of capital tax treatment of an unusual or gratuitous advantage granted by a resident company to a company having its seat in another Member . .

Lists of cited by and citing cases may be incomplete.

European, Taxes Management

Updated: 19 November 2021; Ref: scu.514421

Tindale v Revenue and Customs: FTTTx 22 May 2013

FTTTx Income Tax – relief for error or mistake – section 33 Taxes Management Act 1970 – self assessment return made on basis of self-employment – Appellant an employee -claim for relief by way of repayment of tax – is repayment just and reasonable – no – appeal dismissed

[2013] UKFTT 346 (TC)
Bailii
Taxes Management Act 1970 33
England and Wales

Taxes Management

Updated: 17 November 2021; Ref: scu.513466

Sunlander Outdoor Products Ltd v Revenue and Customs: FTTTx 18 Apr 2012

Application to strike out notice of appeal – application for permission to appeal out of time -appellant’s explanation for delay considered – relevance of when appellant became aware of assessment against which appeal could be made – company in liquidation – relevance of advisors’ role in lack of clarity over standing and representation of appellant- balance of prejudice to parties – permission to extend time limit granted – jurisdiction of Tribunal to hear issues on whether assessment valid

[2012] UKFTT 325 (TC)
Bailii
England and Wales

Taxes Management

Updated: 17 November 2021; Ref: scu.462718

McGee Group Ltd v Revenue and Customs: FTTTx 20 Jul 2012

Default Surcharge – payment made one day late – standing instruction to bank for payment on 25th day in each month – 25th fell on a Friday in relevant month – no reasonable excuse – penalty not disproportionate in sense of ‘plainly unfair’ – appeal dismissed

[2012] UKFTT 460 (TC)
Bailii
England and Wales

Taxes Management

Updated: 15 November 2021; Ref: scu.466044

Julius Kloiber Schlachthof Gmbh And Others v Austria: ECHR 4 Apr 2013

ECHR Criminal proceedings
Article 6-1
Access to court
Criminal charge
Determination (criminal)
Tribunal established by law
Lack of right of appeal to court with power to conduct a full review in respect of imposition of tax surcharges: violation
Facts – In their application to the European Court the applicant companies complained that proceedings concerning the imposition of surcharges ranging from 10% to 60% on unpaid contributions by the national agricultural marketing association, Agrarmarkt Austria AMA, had not been decided by a tribunal within the meaning of Article 6 ss 1 of the Convention.
In the domestic proceedings, the applicant companies had sought to argue that AMA contributions were levied for financing activities, such as AMA’s quality programme, which were not in compliance with European Union law. After an unsuccessful appeal to the designated appeal authority, the Federal Minister of Agriculture, Forestry, the Environment and Water, they had lodged complaints with the Constitutional Court and the Administrative Court. The Constitutional Court declined to hear their complaints of a violation of their constitutional right to property owing to the lack of prospects of success. Their complaints to the Administrative Court were likewise dismissed.
Law – Article 6 ss 1: In line with its judgment in Steininger v. Austria, the Court found that Article 6 under its criminal head applied to proceedings concerning the imposition of surcharges for taxes such as the contributions levied by the AMA. Where a sanction was criminal in nature there had to be the possibility of review by a court which satisfied the requirements of Article 6 ss 1, even though it was not inconsistent with the Convention for the prosecution and punishment of minor offences to be primarily a matter for the administrative authorities. Decisions taken by administrative authorities which did not themselves satisfy the requirements of Article 6 ss 1 had to be subject to subsequent review by a ‘judicial body that had full jurisdiction’.
In the instant case the AMA had ordered the applicant companies to pay surcharges and the Federal Minister of Agriculture, Forestry, the Environment and Water, acting as an appeal authority, had decided their appeal. The former entity was a public-law body in which some administrative powers were vested, the latter an administrative and governmental authority. Neither qualified as a tribunal. In the Steininger case, which also concerned surcharges, the Court had found that neither the Administrative Court nor the Constitutional Court qualified as a tribunal since neither had sufficient powers to conduct a full review in respect of proceedings that were of a criminal nature for Convention purposes. There was no reason to depart from that finding in the present case. The applicant companies had thus not had access to a tribunal within the meaning of Article 6 ss 1
Conclusion: violation (unanimously).
Article 41: claim in respect of pecuniary damage dismissed; no claim made in respect of non-pecuniary damage.
(See also Steininger v. Austria, no. 21539/07, 17 April 2012)

21580/07 – Legal Summary, [2013] ECHR 481, 21565/07, 21572/07, 21575/07
Bailii
European Convention on Human Rights

Human Rights, Taxes Management, Criminal Practice

Updated: 12 November 2021; Ref: scu.510781

Lam and Others (T/A Ron’s Plaice) v Revenue and Customs: FTTTx 3 Nov 2010

Partnership return, section 12AA Taxes Management Act 1970 (‘TMA’) – late filing penalty, section 93A TMA – filing paper return after both paper and electronic deadline – failure of HMRC to provide free software for electronic filing of partnership return – appeal dismissed

[2010] UKFTT 535 (TC)
Bailii
England and Wales

Taxes Management

Updated: 12 November 2021; Ref: scu.426658

Mcalpin and Others (T/A Newtons Home Improvements) v Revenue and Customs: FTTTx 3 Nov 2010

Partnership return, section 12AA Taxes Management Act 1970 (‘TMA’) – late filing penalty, section 93A TMA – filing paper return after both paper and electronic deadline – failure of HMRC to provide free software for electronic filing of partnership return – appeal dismissed.

[2010] UKFTT 538 (TC)
Bailii
Taxes Management Act 1970 12AA
England and Wales

Taxes Management

Updated: 12 November 2021; Ref: scu.426660

Veolia ES Landfill Ltd and Others, Regina (on The Application of) v HM Commissioners for Revenue and Customs: CA 16 Jul 2015

The court was asked whether there should be a stay of judicial review proceedings designed to establish whether the respondents had a legitimate expectation of being entitled to a repayment of tax, while proceedings to determine whether they were ever liable for the tax in the first place are heard and determined.

Arden, Black, Floyd LJJ
[2015] EWCA Civ 747
Bailii
England and Wales

Taxes Management

Updated: 12 November 2021; Ref: scu.550354

Valentines Homes and Construction Ltd, Regina (on The Application of) v HM Revenue and Customs: CA 31 Mar 2010

The claimant had applied for judicial review of a decision by the defendant to seek to recover a debt from them. The issue had however been settled in the County Court. Costs were ordered against them, and they now appealed. In a small company the chief manager and owner suffered a severe head injury, and his wife had failed to make PAYE payments. They said that HMRC had failed to respond to the details supplied and had pursued a sum which they ought to have known was incorrect.
Held: The appeal succeeded, and the HMRC was ordered to pay the claimants costs, though in a reducded amount.
The court considered that the defendant’s equitable liability policy, if it ever applied, applied in this case: ‘I do not consider that it was an abuse of the process of the court or unreasonable for the appellants to resort to a public law claim in the prevailing circumstances. Despite the good sense and relevance of the equitable liability practice, HMRC had initiated, and despite all reasonable efforts by the appellants to settle for the sum actually due, persisted in their statutory claim for the amount deemed to be due. HMRC failed to respond to the appellants’ proposals for over four months, notwithstanding reminders. They were then supplied with detailed and, it appears, scrupulous, calculations of the sum actually due but persisted in a claim for the sum deemed to be due under Regulation 78.’

Pill, Moore-Bick LJJ, Sir David Keene
[2010] EWCA Civ 345
Bailii
England and Wales
Citing:
CitedRegina v Huntingdon District Council, Ex parte Cowan QBD 1984
The plaintiff sought judicial review of a refusal of a local authority to grant a liquor licence and a music and dancing licence. Review was sought despite a right of appeal to the Magistrates Court.
Held: If other means of redress are . .
CitedWandsworth London Borough Council v Winder HL 1985
Rent demands were made by a local authority landlord on one of its tenants. The local authority, using its powers under the Act, resolved to increase rents generally. The tenant refused to pay the increased element of the rent. He argued that the . .
CitedMercury Communications Ltd v Director General of Telecommunications and Another HL 10-Feb-1995
The Secretary of State’s decision on the grant of a Telecommunications licence was challengeable by Summons and not by Judicial Review. A dispute between Mercury and BT as to charges as set by the Director General is a private not a public dispute. . .
MentionedKay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others HL 8-Mar-2006
In each case the local authority sought to recover possession of its own land. In the Lambeth case, they asserted this right as against an overstaying former tenant, and in the Leeds case as against gypsies. In each case the occupiers said that the . .
CitedBoddington v British Transport Police HL 2-Apr-1998
The defendant had been convicted, under regulations made under the Act, of smoking in a railway carriage. He sought to challenge the validity of the regulations themselves. He wanted to argue that the power to ban smoking on carriages did not . .
CitedPyx Granite Co Ltd v Minister of Housing and Local Government CA 1958
Pyx Granite had the right to quarry in two areas of the Malvern Hills. The company required permission to break fresh surface on one of the sites.
Held: Conditions attached to the planning permission relating to such matters as the times when . .
CitedAl Fayed v Advocate General for Scotland (Representing the Inland Revenue Commissioners) SCS 29-Jun-2004
The petitioners reclaimed against an interlocutor refusing their petition for judicial review of the refusal of the Commissioners to abide by an agreement reached with them.
Held: The Revenue were permitted, in exercise of a managerial . .
CitedPyx Granite Ltd v Ministry of Housing and Local Government HL 1959
There is a strong presumption that Parliament will not legislate to prevent individuals affected by legal measures promulgated by executive public bodies having a fair opportunity to challenge these measures and to vindicate their rights in court . .

Lists of cited by and citing cases may be incomplete.

Costs, Taxes Management

Updated: 11 November 2021; Ref: scu.406624

Marshall and Co v Revenue and Customs: UTTC 7 Mar 2016

UTTC Costs – settlement of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – whether FTT erred in law in refusing appellant’s application for costs.

[2016] UKUT 116 (TCC)
Bailii
England and Wales

Taxes Management, Costs

Updated: 11 November 2021; Ref: scu.562432

Mercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others: Admn 13 Nov 2008

The claimant sought judicial review of the lawfulness of search warrants given to the Commissioners and executed at their various offices. The Revenue had suspect the dishonest implementation of a tax avoidance scheme. The claimants said that there were no sufficient ground for the request for and issue of the warrants. The investigation had been ongoing, and the claimants had co-operated and supplied documents as requested. The claimants followed a practice of clients signing a draft document, which was altered with their consent before being dated. The claimants said this was unobjectionable; the Revenue said this impugned their validity.
Held: The decision to issue the warrants was unlawful. There were no grounds to suspect dishonesty the decision gave too much weight to other elements, and there was material misrepresentation or non-disclosure. The Court needs to exercise a broad discretion which recognises the importance of supervising this highly intrusive jurisdiction but also has regard to substantial justice and the public interest: ‘this seems to . . have been something of a borderline case for the deployment of the nuclear weapon of an application under s. 20C. If HMRC were to persuade the Court that this was a proper case for the issue of search warrants (covering not only business premises but the private homes of over twenty individuals) on an ex parte basis, it was incumbent on them to put their case with scrupulous accuracy and in such a way that the Judge was able to make a fair assessment of the grounds for suspicion being put forward. That did not occur.’
The defendant had no evidence that the alterations to the drafts had been authorised by the clients. There is no authority to justify the transfer of a signature page from one document to another different one, and ‘The parties in the present case must be taken to have regarded signature as an essential element in the effectiveness of the documents: that is to be inferred from their form. In such a case I believe that the common understanding is that the document to be signed exists as a discrete physical entity (whether in a single version or in a series of counterparts) at the moment of signing. The significance of this is not entirely talismanic (though it would not affect my view even if it were): the requirement that a party sign an actual existing authoritative version of the contractual document gives some, albeit not total, protection against fraud or mistake.’ The documents here were deeds and the changes made them ineffective under the 1989 Act. There are ways of using multiple parts of documents executed separately to avoid the diffculties suggested. There were material deficencies in the implementation of the schemes. The judge had erred in accepting the inference of dishonesty, but that was only one limb of the application made.

Underhill J
[2008] EWHC 2721 (Admin), [2009] STC 743, [2009] BTC 3, [2008] STI 2670, [2009] Lloyd’s Rep FC 135
Bailii
Taxes Management Act 1970, Law of Property (Miscellaneous Provisions) Act 1989 1(3)
England and Wales
Citing:
CitedRegina v Southwark Crown Court and Another, Ex Parte Sorsky and Defries QBD 21-Jul-1995
A search warrant should be issued on behalf of a foreign court only after a fullest consideration of the law, but it could be used to allow removal of material as evidence of foreign offences. The court heard an application to a Crown Court judge . .
MentionedEnergy Financing Team Ltd and others v The Director of the Serious Fraud Office, Bow Street Magistrates Court Admn 22-Jul-2005
The claimants sought to set aside warrants and executions under them to provide assistance to a foreign court investigating alleged unlawful assistance to companies in Bosnia Herzegovina.
Held: The issue of such a warrant was a serious step. . .
CitedUnited Dominions Trust Ltd v Western 1976
A party signing a document containing blanks must envisage that they will be completed, and he will be bound so long as the words inserted fell within the scope of what he could reasonably have expected. . .
CitedRaiffeisen Zentralbank Osterreich A G v Crossseas Shipping Ltd and Others CA 2000
The claimant creditor bank made changes to the guarantee executed by the guarantee without its approval and after it had been signed and duly executed, by inserting the details of a service agent.
Held: The insertion did not work to alter the . .
CitedRegina v Inland Revenue Commissioners ex parte Rossminster Ltd HL 13-Dec-1979
The House considered the power of an officer of the Board of Inland Revenue to seize and remove materials found on premises which a warrant obtained on application to the Common Serjeant authorised him to enter and search; but where the source of . .
CitedEnergy Financing Team Ltd and others v The Director of the Serious Fraud Office, Bow Street Magistrates Court Admn 22-Jul-2005
The claimants sought to set aside warrants and executions under them to provide assistance to a foreign court investigating alleged unlawful assistance to companies in Bosnia Herzegovina.
Held: The issue of such a warrant was a serious step. . .
CitedO’Hara v Chief Constable of the Royal Ulster Constabulary HL 21-Nov-1996
The plaintiff had been arrested on the basis of the 1984 Act. The officer had no particular knowledge of the plaintiff’s involvement, relying on a briefing which led to the arrest.
Held: A reasonable suspicion upon which an arrest was founded . .
CitedRegina v Lewes Crown Court ex parte Hill 1991
Bingham LJ said: ‘The Police and Criminal Evidence Act governs a field in which there are two very obvious public interests. There is, first of all, a public interest in the effective investigation and prosecution of crime. Secondly, there is a . .
CitedJ v Crown Prosecution Service CA 24-Jun-2005
The defendant had been made subject to a criminal restraint order so as to preserve his assets pending the outcome of criminal proceedings. He complained that the order affected property which was not his.
Held: Such an order could cover . .
CitedSerious Fraud Office v A CACD 2-Aug-2007
The Director said the Judge had been wrong to discharge on grounds of want of disclosure a restraint order previously made ex parte under the Proceeds of Crime Act at the request of a foreign investigator.
‘The proper approach is to consider . .

Cited by:
See AlsoRevenue and Customs v Mercury Tax Group Ltd SCIT 17-Feb-2009
SCIT NOTIFICATION OF TAX AVOIDANCE SCHEMES – penalty -whether scheme notifiable – no. . .
CitedGarguilo v Gershinson and Brooks Both Acting As Joint Fixed Charge Receivers of Moore In Respect of 140 High Street, Godalming (Deeds) LRA 6-Jan-2012
LRA Whether lease validly executed – section 1(3) of the Law of Property (Miscellaneous Provisions) Act 1989 – R v Her Majesty’s Commissoners of Revenue and Customs [2008] EWHC 2721 – Shah v Shah [2001] EWCA 138 . .
CitedMills and Another, Regina (on The Application of) v Sussex Police and Another Admn 25-Jul-2014
The claimants faced criminal charges involving allegations of fraud and corruption. They now challenged by judicial review a search and seizure warrant saying that it was unlawful. A restraint order had been made against them and they had complied . .

Lists of cited by and citing cases may be incomplete.

Taxes Management

Updated: 11 November 2021; Ref: scu.343955

Sehgal v Revenue and Customs: FTTTx 19 Nov 2013

FTTTX CAPITAL GAINS TAX – Claim for relief for overpaid tax – Schedule 1AB Taxes Management Act 1970 – return showing disposal of shares giving rise to a chargeable gain – capital gains tax paid – taxpayer later claiming that the transaction was fraudulent and the capital gains tax should be repaid to her – whether the shares had been beneficially owned by the taxpayer – found on the balance of probabilities that they had – held no overpayment of capital gains tax – Revenue’s alternative argument based on taxpayer’s failure to amend the return in time (Case C, paragraph 2(4), Schedule 1AB TMA) rejected on the basis that if there had been an overpayment it was for HMRC to prove that the taxpayer knew or ought reasonably to have known of that fact before the time for amendment of the return expired and they had not proved that fact – appeal dismissed

[2013] UKFTT 673 (TC)
Bailii
Taxes Management Act 1970
England and Wales

Capital Gains Tax, Taxes Management

Updated: 10 November 2021; Ref: scu.518627

Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Others: CA 13 Oct 2010

The court was asked whether advice given by an accountant could be protected against disclosure by legal professional privilege. The company had taken advice from its accountants, and objected to disclosure of that advice to the tax authorities under a notice issued under section 20 of the 1970 Act.
Held: Legal professional privilege was not to be extended beyond the legal professions.

Mummery, Lloyd, Stanley Burnton LJJ
[2010] EWCA Civ 1094, [2010] STI 2709, [2011] Lloyds Rep FC 1, [2011] 1 All ER 316, [2011] 1 FCR 195, [2011] 1 Costs LR 92, [2011] 2 WLR 50, [2011] ACD 19, [2011] CP Rep 5, [2010] STC 2802, [2010] NPC 99, [2010] BTC 773
Bailii
Taxes Management Act 1970 20
England and Wales
Citing:
CitedRegina v Derby Magistrates Court Ex Parte B HL 19-Oct-1995
No Breach of Solicitor Client Confidence Allowed
B was charged with the murder of a young girl. He made a confession to the police, but later changed his story, saying his stepfather had killed the girl. He was acquitted. The stepfather was then charged with the murder. At his committal for trial, . .
CitedWilden Pump Engineering Co v Fusfeld CA 1985
The 1977 Act conferred privilege on any communication involving patent attorneys made for the purpose of proceedings before the Comptroller of Patents or the Patents Appeal Tribunal. The defendants claimed privilege for all communications with their . .
Appeal fromPrudential Plc and Another, Regina (on the Application of) v Special Commissioner of Income Tax and Another Admn 14-Oct-2009
The company had obtained legal advice but had taken it from their accountants. The Revenue sought its disclosure, and the company said that as legal advice it was protected by legal professional privilege.
Held: The material was not protected. . .
CitedThree Rivers District Council and others v Governor and Company of the Bank of England (No 6) HL 11-Nov-2004
The Bank anticipated criticism in an ad hoc enquiry which was called to investigate its handling of a matter involving the claimant. The claimant sought disclosure of the documents created when the solicitors advised employees of the Bank in . .
CitedRegina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd HL 16-May-2002
The inspector issued a notice requiring production of certain documents. The respondents refused to produce them, saying that they were protected by legal professional privilege.
Held: Legal professional privilege is a fundamental part of . .
CitedBanning v Wright (Inspector of Taxes) HL 1972
Lord Hailsham of St Marylebone LC pointed out that the word ‘waiver’ is derived from the same root as the word ‘waif’ – a thing, or person, abandoned. Lord Hailsham continued: ‘In my view, the primary meaning of the word ‘waiver’ in legal parlance . .
CitedBalabel v Air India CA 1988
When considering claims for legal professional privilege, the court should acknowledge the ‘continuity of communications’. However, where the traditional role of a solicitor had expanded, the scope of legal professional privilege should not be . .

Cited by:
CitedFord, Regina (on The Application of) v The Financial Services Authority Admn 11-Oct-2011
The claimant sought, through judicial review, control over 8 emails sent by them to their lawyers. They claimed legal advice privilege, but the emails contained advice sent by their chartered accountants. The defendant had sought to use them in the . .
Appeal fromPrudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another SC 23-Jan-2013
The appellants resisted disclosure to the revenue of advice it had received. It claimed legal advice privilege (LAP), though the advice was from its accountants.
Held: (Lords Sumption and Clarke dissenting) LAP applies to all communications . .

Lists of cited by and citing cases may be incomplete.

Legal Professions, Taxes Management

Leading Case

Updated: 10 November 2021; Ref: scu.425192

Inland Revenue Commissioners v Duke of Westminster: HL 7 May 1935

The Duke’s gardener was paid weekly, but to reduce tax, his solicitors drew up a deed in which it was said that the earnings were not really wages, but were an annual payment payable by weekly instalments.
Held: To find out what the true relationship was and what the true nature of these payments were, you had to look at the deed.
Tomlin L said: ‘it is said that in revenue cases there is a doctrine that the Court may ignore the legal position and regard what is called ‘the substance of the matter’, and that here the substance of the matter is that the annuitant was serving the Duke for something equal to his former salary or wages, and that therefore while he is so serving, the annuity must be treated as salary or wages. This supposed doctrine . . seems to rest for its support upon a misunderstanding of language used in some earlier cases. The sooner this misunderstanding is dispelled, and its supposed doctrine given its quietus, the better it will be for all concerned, for the doctrine seems to involve substituting ‘the incertain and crooked cord of discretion’ for ‘the golden and streight metwand of the law’. Every man is entitled if he can to order his affairs so that the tax under a tax statute is less than it would otherwise be. If he succeeds in ordering them so as to secure this result, then, however unappreciative the Commissioners of Inland Revenue or his fellow taxpayers may be of his ingenuity, he cannot be compelled to pay an increased tax. This so called doctrine of ‘the substance’ seems to me to be nothing more than an attempt to make a man pay notwithstanding that he has so ordered his affairs that the amount of tax sought from him is not legally claimable.’ and ‘Whatever the substance of the arrangements may have been, their fiscal effect had to be in accordance with the legal rights and obligations they created.’

Lord Tomlin
[1936] AC 1, [1935] All ER 259, (1935) 19 Tax Cas 490, (1935) 104 LJKB 383, [1935] UKHL TC – 19 – 490, [1935] UKHL 4
Bailii, Bailii
England and Wales
Cited by:
CitedW T Ramsay Ltd v Inland Revenue Commissioners HL 12-Mar-1981
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out.
Held: If the true nature . .
CitedCommissioners of Inland Revenue v McGuckian HL 21-May-1997
Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to . .
CitedTrennery v West (Inspector of Taxes) HL 27-Jan-2005
The House considered the application of the section to ‘flip-flop trusts’. The section allocated liability to charge on gains within a settlement under certain circumstances onto the settlor, and at his rate of tax. Assets were allocated to two . .
CitedNorglen Ltd (In Liquidation) v Reeds Rains Prudential Ltd and Others; Circuit Systems Ltd (In Liquidation) and Another v Zuken-Redac HL 1-Dec-1997
An assignment of a cause of action by a company in liquidation was valid, even though the dominant purpose was to avoid having to give security for costs, and to get legal aid. In dismissing the argument that the transactions were a device to defeat . .
CitedMassey v Crown Life Insurance Company CA 4-Nov-1977
Massey worked as Crown Life’s manager under 2 contracts, one a contract of employment, the other a contract of general agency. Tax and other contributions were deducted from wages paid under the former, while commission was paid under the agency . .

Lists of cited by and citing cases may be incomplete.

Taxes Management

Leading Case

Updated: 10 November 2021; Ref: scu.220503

HM Revenue and Customs v Bristol and West Plc: CA 27 Apr 2016

The Court was asked as to the appropriate Corporation Tax treatment of the novation of a portfolio of ‘in the money’ interest-rate swaps (‘the Novation’) to another company in the same group, Bank of Ireland Business Finance Limited for a premium of andpound;91 million, and the validity of a notice issued by the revenue.
Held: The email from the revenue was enough to invalidate the notice. The revenue had no capacity to both issue and suspend operation of a closure notice.

Black, Briggs, David Richards LJJ
[2016] EWCA Civ 397, [2016] WLR(D) 239
Bailii, WLRD
Finance Act 1998
England and Wales

Corporation Tax, Taxes Management

Updated: 10 November 2021; Ref: scu.563070

Futter and Another v Revenue and Customs; Pitt v Same: SC 9 May 2013

Application of Hastings-Bass Rule

F had created two settlements. Distributions were made, but overlooking the effect of section 2(4) of the 2002 Act, creating a large tax liability. P had taken advice on the investment of the proceeds of a damages claim and created a discretionary trust. Unfortunately it was done in such a way as to create an immediate liability to Inheritance Tax. In each case the trustees applied to have the ineffective deeds declared void to correct the mistakes. They were set aside, but the Court of Appeal allowed the Revenue’s appeals on the basis that the rule in Hastings-Bass (the Rule) applied at first instance.
Held: As to the appeals under the Rule, the taxpayers’ appeals failed. However P’s appeal on the basis of mistake was allowed.
The Rule applied to a failure of trustees to perform a decision making function. In such situations there had to such a serious failure as to amount to a breach of the trustees’ fiduciary duties. In each of these cases, they had acted on professional advice, but the failures of such advisers could not be transferred to the trustees so as to allow the application of the Rule. Nevertheless the Rule had to be applied respecting each different factual situation, and other results might be reache din future in settling the balance between the need to protect beneficiaries, and for legal certainty without imposing too rigid a test on trustees.
As to the rescision for mistake in P’s case, there had to be a mistake which was both of sufficient gravity and causative of the failing. Such a mistake may well be as to the legal character of the transaction, and tax consequences go as to the gravity of the error. Mere ignorance would be insufficient. The court would have to conclude that it would be unconscionable or injust to leave the situation uncorrected.
Lord Walker said: ‘Rectification is a closely guarded remedy, strictly limited to some clearly established disparity between the words of a legal document, and the intentions of the parties to it. It is not concerned with consequences.’

Lord Neuberger, President, Lord Walker, Lady Hale, Lord Mance, Lord Clarke, Lord Sumption, Lord Carnwath
[2013] 3 All ER 429, [2013] UKSC 26, [2013] WLR (D) 172, [2013] STC 1148, 15 ITELR 976, 81 TC 912, [2013] 2 WLR 1200, [2013] STI 1805, [2013] WTLR 977, [2013] Pens LR 195, [2013] BTC 126, [2013] 2 AC 108
Bailii, Bailii Summary, SC Summary, SC, WLRD
Taxation of Chargeable Gains Act 1992 2(4)
England and Wales
Citing:
At First InstanceFutter and Another v Futter and Others ChD 11-Mar-2010
Various family settlements had been created. The trustees wished to use the rule in Hastings-Bass to re-open decisions they had made after receiving incorrect advice.
Held: The deeds were set aside as void. The Rule in Hastings-Bass derives . .
CitedAbacus Trust Company (Isle of Man) Colyb Limited v Barr, Barr, and Barr ChD 6-Feb-2003
The court considered the Rule in Hastings-Bass, and specifically (1) whether the trustee’s decision is open to challenge when the failure to take a consideration into account is not attributable to a breach of fiduciary duty on the part of the . .
CitedGibbon v Mitchell ChD 1990
G executed a deed surrendering his life interest in a trust fund in order to vest the property in his two children: the deed did not have that effect because of two errors (one of which was ignoring the fact that his life interest was subject to . .
CitedRe Hastings-Bass; Hastings v Inland Revenue CA 14-Mar-1974
Trustees of a settlement had exercised their power of advancement under the section, in order to save estate duty by transferring investments to be held on the trusts of a later settlement. However the actual effect of the advancement was that the . .
CitedMettoy Pension Trustees v Evans ChD 1990
Where a trustee acts under a discretion given to him by the terms of the trust the court will interfere with his action if it is clear that he would not have so acted as he did had he not failed to take into account considerations which he ought to . .
CitedStannard v Fisons Ltd; Stannard v Fisons Pensions Trust CA 2-Jan-1990
The purchaser of a business said that the company had made insufficient contributions to its pensions fund before the transfer, and sought payment of the sums underpaid. The defendants argued that, applying Hastings-Bass, unless that principle were . .
Appeal fromPitt and Another v Holt and Another CA 9-Mar-2011
. .
At First InstancePitt and Another v Holt and Another ChD 18-Jan-2010
The claimant sought to unravel a settlement she had made as receiver for her late husband, saying that it had been made without consideration of its Inheritance Tax implications. The Revenue said that there was no operative mistake so as to allow . .
CitedScott v The National Trust CA 1998
Trustees, in the exercise of their fiduciary discretions, are under constraints which do not apply to adult individuals disposing of their own property. Walker LJ said: ‘Certain points are clear beyond argument. Trustees must act in good faith, . .
CitedEdge and others v Pensions Ombudsman and Another CA 29-Jul-1999
The Pensions Ombudsman was wrong to set aside the decision of pensions trustees where that decision was properly made within the scope of a discretion given to the Trustees. He should not carry out an investigation where no particular benefit could . .
CitedOgilvie v Littleboy CA 1897
Lindley LJ discussed the variation of a gift for mistake: ‘Gifts cannot be revoked, nor can deeds be set aside, simply because the donors wish they had not made them and would like to have back the property given. Where there is no fraud, no undue . .
CitedOgilvie v Allen HL 1899
The plaintiff, a widow, had executed deeds founding two charities and devoting to them a considerable part of the large fortune which she had inherited from her husband, but later brought proceedings to set the deeds aside asserting that she had not . .
CitedDirector of Public Prosecutions v Hutchinson; Director of Public Prosecutions v Smith HL 12-Jul-1990
Protesters objected that byelaws which had been made to prevent access to common land, namely Greenham Common were invalid.
Held: The byelaws did prejudice the rights of common. The House was concerned to clarify the test applicable when . .
CitedMarshall v NM Financial Management Ltd ChD 10-Jul-1995
A post-termination restriction on an employment was in restraint of trade and ineffective despite a payment having been made for the restriction. The agent was not entitled to any commission after termination under the relevant clause.
Mr . .
CitedNM Financial Management Limited v Marshall CA 13-Mar-1997
The court considered a provision that a commission agent would be paid commission following the termination of his agency provided that he did not within a year become an independent intermediary or work for a competitor. Here the suspension of . .
CitedEquitable Life Assurance Society v Hyman HL 20-Jul-2000
The directors of the Society had calculated the final bonuses to be allocated to policyholders in a manner which was found to be contrary to the terms of the policy. The language of the article conferring the power to declare such bonuses contained . .
MentionedWollaston v King 1869
Rectification for mistake . .
CitedIn Re Vestey’s Settlement ChD 1950
The income of a fund was to be held on trust for the support or benefit of the members of a class as the trustees might decide in their discretion. The trustees resolved in each of three successive periods to distribute part of the income to certain . .
CitedIn Re Vestey’s Settlement CA 2-Jan-1951
The trustees of a large settlement made by Lord Vestey and his brother Sir Edmund Vestey exercised their discretion over the allocation of income with the apparent intention of income being accumulated during the minorities of a number of . .
CitedIn Re Pilkington’s Will Trusts; Pilkington v Inland Revenue Commissioners HL 8-Oct-1962
The trustees proposed establishing a new trust in respect of the share of an estate to which an infant beneficiary had a contingent entitlement. A portion of the trust fund would be allocated to the new trust.
Held: This was a lawful exercise . .
CitedSieff v Fox ChD 23-Jun-2005
The advisers to trustees wrongly advised the trustees about the tax consequences of exercising a power of appointment in a certain way. As a result a large unforeseen Capital Gains Tax liability arose. The trustees sought to set aside the . .
CitedAbacus Trust Company (Isle of Man) Colyb Limited v Barr, Barr, and Barr ChD 6-Feb-2003
The court considered the Rule in Hastings-Bass, and specifically (1) whether the trustee’s decision is open to challenge when the failure to take a consideration into account is not attributable to a breach of fiduciary duty on the part of the . .
CitedIn re Hubbard’s Will Trusts 1962
The rule that a gift may fail on the failure of a prior interest upon which it is dependent and which is void for remoteness is a ‘rule of invalidity by contagion with another and invalid limitation’. . .
CitedIn re Buckton’s Settlement Trusts 1964
. .
CitedIn re Abrahams’ Will Trusts 1969
The trustees sought to mitigate estate duty by terminating a life interest, and accelerating the interest fo the next generation.
Held: There had been no valid exercise of the power of advancement. Cross J rejected an argument approximating an . .
CitedVestey v Inland Revenue Commissioners (No 2) ChD 1979
The Commissioners of Inland Revenue do not have, any more than does any other emanation of the Crown, any power to suspend or dispense with laws. ‘It is at this point that there arises what Mr Potter, for the taxpayers, has denominated as a serious . .
CitedOgden and Another v Trustees of the RHS Griffiths 2003 Settlement and others; In Re Griffiths deceased ChD 25-Jan-2008
A life-time transfer which had been made under a mistake as to the donor’s chances of surviving long enough for the transfer to be exempt from Inheritance Tax was set aside. Unbeknown to the donor, he had lung cancer at the time.
Held: Lewison . .

Cited by:
CitedBainbridge and Another v Bainbridge ChD 22-Apr-2016
. .
CitedFSHC Group Holdings Ltd v Glas Trust Corporation Ltd CA 31-Jul-2019
Rectification – Chartbrook not followed
Opportunity for an appellate court to clarify the correct test to apply in deciding whether the written terms of a contract may be rectified because of a common mistake.
Held: The appeal failed. The judge was right to conclude that an . .
CitedBank of Cyprus UK Ltd v Menelaou SC 4-Nov-2015
The bank customers, now appellants, redeemed a mortgage over their property, and the property was transferred to family members, who in turn borrowed from the same lender. A bank employee simply changed the name on the mortgage. This was ineffective . .

Lists of cited by and citing cases may be incomplete.

Trusts, Taxes Management, Equity

Leading Case

Updated: 10 November 2021; Ref: scu.503501

Talbot v Revenue and Customs: FTTTx 19 Jun 2012

FTTTx PROCEDURE – Late application for permission to appeal to the Upper Tribunal – Appellant’s explanation for delay of over 3 years in submitting application considered – Whether exceptional reasons for admitting the application – No – Application dismissed

Herrington J
[2012] UKFTT 412 (TC)
Bailii
England and Wales

Taxes Management

Updated: 10 November 2021; Ref: scu.462822

Regina v Inland Revenue Commissioners ex parte Rossminster Ltd: HL 13 Dec 1979

The House considered the power of an officer of the Board of Inland Revenue to seize and remove materials found on premises which a warrant obtained on application to the Common Serjeant authorised him to enter and search; but where the source of the power limited the power of seizure and removal to things ‘which he has reasonable cause to believe may be required as evidence for the purpose of proceedings’ for an offence involving a tax fraud. The warrant contained no particulars of the reason for the search. After the search (in which the Inland Revenue officers took vast quantities of materials but did not tell directors or officers of the company why it was taking them), the applicants challenged the whole procedure. They sought to quash the warrant.
Held: The claim failed. The House invoked the presumption of regularity ‘omnia praesumuntur rite esse acta’. In the absence of evidence to the contrary it was assumed that the judicial officer who issued warrants conscientiously carried out his duty, and so it could be assumed he had before him sufficient information to establish the necessary grounds.
Lord Wilberforce said: ‘The courts have the duty to supervise, I would say critically, even jealously, the legality of any purported exercise of these powers [powers of entry conferred on the Revenue]. They are the guardians of the citizen’s right to privacy. But they must do this in the context of the times, i.e. of increasing Parliamentary intervention, and of the modern power of judicial review . . while the courts may look critically at legislation which impairs the rights of citizens and should resolve any doubt in interpretation in their favour, it is no part of their duty, or power, to restrict or impede the working of legislation, even of unpopular legislation; to do so would be to weaken rather than to advance the democratic process.’ and
‘There is no mystery about the word ‘warrant’: it simply means a document issued by a person in authority under power conferred in that behalf authorising the doing of an act which would otherwise be illegal. The person affected of course, has the right to be satisfied that the power to issue it exists; therefore the warrant should (and did) contain a reference to that power.’
and ‘on the plain words of the enactment, the officers are entitled if they can persuade the board and the judge, to enter and search premises regardless of whom they belong to: a warrant which confers this power is strictly and exactly within the parliamentary authority, and the occupier has no answer to it. I accept that some information as regards the person(s) who are alleged to have committed an offence and possibly as to the approximate dates of the offences must almost certainly have been laid before the board and the judge. But the occupier has no right to be told of this at this stage, nor has he the right to be informed of the ‘reasonable grounds’ of which the judge was satisfied. Both courts agree as to this: all this information is clearly protected by the public interest immunity which covers investigations into possible criminal offences.’
Lord Diplock said: ‘These words appearing in a Statute do not make conclusive the officer’s own honest opinion that he has reasonable cause for the prescribed belief. The grounds on which the officer acted must be sufficient to induce in a reasonable person the required belief before he can validly seize and remove anything under the sub-section.’ and
‘Even though the statute may not strictly so require (a matter on which I express no concluded opinion) the warrant in my view ought to state upon its face the statutory authority under which it has been issued . .’
Viscount Dilhorne said: ‘It cannot in my view be emphasised too strongly that the section requires that the appropriate judicial authority should himself be satisfied of these matters and that it does not suffice for the person laying the information to say that he is.’
Lord Salmon said: ‘if officers of the board require search warrants, they must give evidence on oath laying before a circuit judge the grounds for their suspicion and . . the duty of the judge must then be to consider the evidence and decide whether he (the judge) is satisfied that it establishes reasonable ground for the board’s suspicion.’
Lord Scarman said: ‘The judge must himself be satisfied. It is not enough that the officer should state on oath that he is satisfied . . The issue of the warrant is a judicial act, and must be preceded by a judicial inquiry which satisfies the judge that the requirements for its issue have been met.’

Lord Wilberforce, Lord Diplock
[1980] AC 952, [1979] UKHL 5, [1980] 1 All ER 80
Bailii
Finance Act 1976 57, Taxes Management Act 1970 20
England and Wales
Citing:
CitedEntick v Carrington KBD 1765
The Property of Every Man is Sacred
The King’s Messengers entered the plaintiff’s house and seized his papers under a warrant issued by the Secretary of State, a government minister.
Held: The common law does not recognise interests of state as a justification for allowing what . .
CitedNakkuda Ali v M F De S Jayaratne PC 1951
(Ceylon) The section provided that ‘where the Controller has reasonable grounds to believe that any dealer is unfit to be allowed to continue as a dealer’ the Controller could exercise power to cancel the dealer’s licence given to him by the . .
CitedConway v Rimmer HL 28-Feb-1968
Crown Privilege for Documents held by the Polie
The plaintiff probationary police constable had been investigated, prosecuted and cleared of an allegation of theft. He now claimed damages for malicious prosecution, and in the course of the action, sought disclosure of five documents, but these . .
CitedHuckle v Money 1763
An action for false imprisonment brought by a journeyman printer who apparently had played no part in printing the famous issue No. 45 of ‘The North Briton ‘ but had been arrested under a warrant issued by a Secretary of State authorising a King’s . .
CitedWilkes v Wood CCP 6-Dec-1763
Entry by Force was Unconstitutional
The plaintiff challenged a warrant of commitment to the Tower of London addressed to John Wilkes by name. The plaintiff sought damages after his property was entered by force on behalf of the Secretary of State.
Held: The case was decided on a . .
Dissenting judgment approvedLiversidge v Sir John Anderson HL 3-Nov-1941
The plaintiff sought damages for false imprisonment. The Secretary of State had refused to disclose certain documents. The question was as to the need for the defendant to justify the use of his powers by disclosing the documents.
Held: The . .
CitedChic Fashions (West Wales) Ltd v Jones CA 12-Dec-1967
Lord Denning MR said that a constable equipped with a search warrant: ‘may seize not only the goods which he reasonably to be covered by the warrant, but also any other goods which he believes on reasonable grounds to have been stolen and to be . .
CitedHome v Lord F C Bentinck 17-Jun-1820
The commander-in-chief of the army, having directed an assemblage of commissioned military officers to hold an enquiry into the conduct of H., a commissioned officer in the army ; and H. having sued the president of the enquiry for a libel stated to . .
CitedD v National Society for the Prevention of Cruelty to Children HL 2-Feb-1977
Immunity from disclosure of their identity should be given to those who gave information about neglect or ill treatment of children to a local authority or the NSPCC similar to that which the law allowed to police informers.
Lord Simon of . .
CitedCassell and Co Ltd v Broome and Another HL 23-Feb-1972
Exemplary Damages Award in Defamation
The plaintiff had been awarded damages for defamation. The defendants pleaded justification. Before the trial the plaintiff gave notice that he wanted additional, exemplary, damages. The trial judge said that such a claim had to have been pleaded. . .
CitedInternational General Electric Co of New York Ltd v Commissioners of Customs and Excise 1962
Section 21 permits only a declaration of the rights of the parties in lieu of an injunction against officers of the Crown and this does not empower the court to grant interlocutory declarations which would be a contradiction in terms. . .
CitedRookes v Barnard (No 1) HL 21-Jan-1964
The court set down the conditions for the award of exemplary damages. There are two categories. The first is where there has been oppressive or arbitrary conduct by a defendant. Cases in the second category are those in which the defendant’s conduct . .

Cited by:
CitedCouncil for Licensed Conveyancers v Mooney and Another; Mooney v Council for Licensed Conveyancers and Viney CA 18-Dec-1997
The respondent’s practice had suffered intervention by the Council. He complained that they had not followed the required procedure.
Held: The notices were lawful. The issues were ones of public law, and the respondent was required to frame . .
CitedGibbs and others v Rea PC 29-Jan-1998
(Cayman Islands) The respondent worked for a bank. He disclosed a business interest, but that interest grew in importance to the point where he resigned in circumstances amounting to constructive dismissal. His home and business officers were raided . .
CitedNaidike, Naidike and Naidike v The Attorney General of Trinidad and Tobago PC 12-Oct-2004
(Trinidad and Tobago) The claimant was arrested following expiry of the last of his work permits and after he had failed to provide evidence of his intention to leave. As he was arrested he was also arrested for assaulting a police officer. He was . .
CitedMercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others Admn 13-Nov-2008
The claimant sought judicial review of the lawfulness of search warrants given to the Commissioners and executed at their various offices. The Revenue had suspect the dishonest implementation of a tax avoidance scheme. The claimants said that there . .
CitedAttorney General v Danhai Williams and others PC 12-May-1997
(Jamaica) Customs investigating officers on attended the appellant’s premises in the course of an investigation of fraudulent importation. The officers were met by a hostile crowd, and the claimant did not attend for interview as invited. A search . .
CitedArias and Others v Commissioner for the Metropolitan Police and Another CA 1-Aug-1984
A police officer searched premises under a warrant seizing documents of a trust corporation managed by the occupier. The trustees sought return of the documents or, alternatively, copies of them. The police believed that the documents were evidence . .
CitedAndrew v News Group Newspapers Ltd and Commissioner of the Police for the Metropolis ChD 18-Mar-2011
The claimant sought unredacted disclosure of documents by the second defendant so that he could pursue an action against the first, who, he said, were thought to have intercepted his mobile phone messages, and where the second defendant had . .
CitedHaralambous, Regina (on The Application of) v Crown Court at St Albans and Another SC 24-Jan-2018
The appellant challenged by review the use of closed material first in the issue of a search warrant, and subsequently to justify the retention of materials removed during the search.
Held: The appeal failed. No express statutory justification . .
CitedBelhaj and Another v Director of Public Prosecutions and Another SC 4-Jul-2018
Challenge to decision not to prosecute senior Intelligence Service officials for alleged offences in connection with his unlawful rendition and mistreatment in Libya. The issue here was whether on the hearing of the application for judicial review, . .

Lists of cited by and citing cases may be incomplete.

Administrative, Taxes Management

Leading Case

Updated: 09 November 2021; Ref: scu.180663

Curran v Revenue and Customs: FTTTx 14 Aug 2012

FTTTx Income tax – claim for relief for interest paid under s 353 ICTA – whether payment of net present value of interest to accrue was ‘interest’ eligible for relief – whether interest paid in excess of a reasonable commercial rate – whether interest relief was sole or main benefit expected to accrue to taxpayer from the transaction under which the interest was paid – s 787 ICTA
Settlement agreement – s 54 TMA, s 5 CRCA – whether ultra vires as a forward tax agreement – whether voidable for material non-disclosure – whether applicable for periods after disposal by taxpayer of relevant investments

[2012] UKFTT 499 (TC)
Bailii
England and Wales

Income Tax, Taxes Management

Updated: 09 November 2021; Ref: scu.466086

Weber and Another v Revenue and Customs: FTTTx 30 Jun 2011

Appeals against Information Notices issued by HMRC under paragraph 14 Schedule 10 Finance Act 2003 – whether the notices are invalid because the original notices of enquiry were not received by the Appellants – whether valid intimation given by HMRC – appeals dismissed

[2011] UKFTT 437 (TC)
Bailii
England and Wales

Taxes Management

Updated: 09 November 2021; Ref: scu.443153