Procedure – costs – First-tier Tribunal Procedure Rule 10 – whether Respondents acted unreasonably in bringing, defending or conducting the proceedings – whether Appellant’s schedule of costs claimed complied with Rule 10(3)(b) – whether any breach of that rule should have been waived – guidance on content of schedule of costs
[2018] UKUT 155 (TCC)
England and Wales
Updated: 22 April 2022; Ref: scu.616368
The taxpayer was a name at Lloyds. The inspector appealed a finding that the taxpayer’s trading losses could be attributed to one particular year, and set off through his PAYE coding. The difference would be that according to the inspector’s proposal, the tax would be paid in one year, and reclaimed in the following year.
Held: The inspector could take into account in fixing the PAYE code anticipated liabilities in future years. The system normally worked in favour of the government, and the inspector must accept that there would be times also when it did not work to his advantage. The taxpayer was allowed to organise his tax returns as he had done..
The Honourable Mr Justice Peter Smith
[2003] EWHC 754 (Ch), Times 17-Apr-2003, Gazette 19-Jun-2003
England and Wales
Appeal from – Blackburn (HM Inspector of Taxes) v Keeling CA 21-Aug-2003
The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003.
Held: The underwriting year 2003 ends in the year of assessment 2003/4, and . .
Lists of cited by and citing cases may be incomplete.
Updated: 15 April 2022; Ref: scu.180583
Procedure : Other – – application for permission to notify a late appeal — application refused
[2018] UKFTT 178 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609287
Procedure : Scope of Tribunal’s Jurisdiction – – Scope of Tribunal’s jurisdiction to consider public law issues – whether Hok, Birkett and other cases decided per incuriam – application to strike out
[2018] UKFTT 184 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609290
Procedure : Other
[2018] UKFTT 187 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609286
Application for amendment in challenge as to treatment of whistleblowers by HMRC
Whopple J
[2018] EWHC 626 (Admin)
England and Wales
Updated: 13 April 2022; Ref: scu.608926
Claim for repayment of income tax. The respondent (the taxpayer) submitted her self-assessment return for the 2006-07 tax year on 14 January 2008, which showed a liability to tax of about pounds 18,000, which she duly paid. Believing that her income had been overstated and her deductible expenses understated, she submitted a claim for repayment on 13 October 2011. The appellant (HMRC) rejected the claim as out of time.
Arden, David Richards LJJ
[2018] EWCA Civ 818
England and Wales
Updated: 13 April 2022; Ref: scu.608740
Costs decision
[2016] UKUT 236 (TCC)
England and Wales
See Also – Pine v Revenue and Customs 236 – 2 (TCC) UTTC 29-Mar-2016
Costs decision . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 April 2022; Ref: scu.567340
Section 98A(2) and (3) Taxes Management Act 1970 – failure to file Employer’s End of Year P35 return on time – whether reasonable excuse – yes – appeal allowed
[2014] UKFTT 470 (TC)
England and Wales
Updated: 12 April 2022; Ref: scu.526874
The taxpayer appealed a penalty imposed on him. In the appeal he had made the Commissioner the defendant.
Held: The proceedings were misconceived and an abuse of the process of the court.
[2005] EWHC 1208 (Admin)
England and Wales
Updated: 12 April 2022; Ref: scu.226742
The House considered an application by a foreign state seeking assistance in obtaining evidence here to be used in enforcing its own revenue laws at home.
Held: Rule 3 of the Convention encapsulated a ‘fundamental rule of English Law’, but did not preclude the application: ‘I must confess to having given the most anxious consideration to this question. First, the rule is deeply embedded not only in the common law but also in the law of civil law countries. An eloquent account of it in French law is to be found in the exposition by Professor Mazeaud of Bemburg v Fisc de la province de Buenos Aires , 24 February 1949; Tribunal de la Seine; Semaine Juridique, 1949, II, 4816. Second, there appears to exist no case of fiscal proceedings, in relation to which letters of request have been executed in any jurisdiction; and it can be argued (as indeed it is argued by Mazeaud) that, if a change has to be made, it should be made by legislation and not by judicial decision.’ ‘the rule does not affect the jurisdiction of the court, but is concerned rather with circumstances in which the court declines to exercise its jurisdiction.’ ”One explanation of the rule … may be thought to be that enforcement of a claim for taxes is but an extension of the sovereign power which imposed the taxes, and that an assertion of sovereign authority by one State within the territory of another, as distinct from a patrimonial claim for a foreign sovereign, is (treaty or convention apart) contrary to all concepts of independent sovereignties.’
Lord Goff of Chievely
[1990] 1 AC 723
England and Wales
Approved – Peter Buchanan Limited and Macharg v McVey 1954
(Supreme Court of Ireland) The plaintiff was a company registered in Scotland put into compulsory liquidation by the revenue under a substantial claim for excess profits tax and income tax. The liquidator was really a nominee of the revenue. The . .
Approved – Government of India v Taylor HL 1955
The Government of India sought to prove in the voluntary liquidation of a company registered in the United Kingdom but trading in India for a sum due in respect of Indian income tax, including capital gains tax, which arose on the sale of the . .
Appeal from – In re State of Norway’s Application (No 1) CA 1987
There were taxation proceedings in Norway. One question was whether the Norwegian taxpayer controlled a trust which owned some shares. Letters rogatory issued by the Norwegian Court requested the oral examination of two witnesses in the United . .
Cited – QRS 1 APS and others v Frandsen CA 21-May-1999
The appellants were all Danish companies put into liquidation for asset stripping in contravention of Danish law. The respondent was resident in the UK and had owned them. The Danish tax authorities issued tax demands and the liquidators now sought . .
Cited – Charman v Charman CA 20-Dec-2005
The court considered orders to third parties abroad to produce docments for use in ancillary relief proceedings. The husband had built up considerable assets within an offshore discretionary trust. The court was asked whether these were family . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 April 2022; Ref: scu.225457
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 section, and so were deductible from profits. The provision sought to restrain charging against current income payments made for the benefit of employees but which benefit was then delayed in payment. The words ‘with a view to’ were to be construed to mean to the principal and dominant intention. The dominant purpose test was not satisfied because some or all of the benefits might be paid otherwise than as emoluments.
Neuberger J
Times 25-Apr-2003, [2003] EWHC 872 (Ch), [2003] STC 749
England and Wales
Cited – 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 . .
Cited – In re Cutts (a bankrupt); Ex parte Bognor Mutual Building Society CA 1956
Decisions are often made not for a single reason but for a number.
The phrase ‘with a view of’ a fraudulent preference was given to one creditor over others, it required it to be established what the person’s dominant intention was.
Lord . .
Appeal from – Dextra Accessories Ltd and others v Inspector of Taxes SCIT 25-Jul-2002
SXIT EMPLOYEE BENEFIT TRUST – whether deduction of contributions postponed until taxable as emoluments under FA 1989 s.43(11) – no – whether sub-funds in favour of directors who controlled the company taxable as . .
Appeal from – MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd and others CA 28-Jan-2004
The company had set up a trust for the benefit of its employees. The Inspector sought to tax the payments made into the trust as ’emoluments’
Held: The appeal was allowed. The payments were ‘potential emoluments’ which were held by the . .
At First instance – HM Inspector of Taxes v Dextra Accessories Ltd HL 7-Jul-2005
The taxpayer companies had paid funds into a trust for employees. They sought to set off the payments against their liability to corporation tax. The revenue argued that they were deductible only in the year in which they were paid to the employees. . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 April 2022; Ref: scu.181844
Workers on North Sea drilling rigs which were capable of being moved, claimed relief as seafarers, since they were employed on a ship. The first instance court said the rigs were not ships. They appealed.
Held: The word ‘ship’ is an ordinary English word, and its meaning is one of fact not law. Accordingly the judge had not been free to substitute his own interpretation unless their decision had been unreasonable.
Mr Justice Carnwath, Lord Justice Robert Walker, Lord Justice Longmore
Gazette 31-Aug-2001, Times 02-Oct-2001
Income and Corporation Taxes Act 1988 Sch 12 para 3(2A)
England and Wales
Appeal from – Clarke (Inspector of Taxes) v Perks; MacLeod (Inspector of Taxes) v Same; Guild (Inspector of Taxes) v Newrick and Another ChD 3-May-2000
The relief of foreign earnings given to those working as seafarers, did not apply to those working on a jack-up drilling rig with floating hull, and retractable legs., since this was not a ship. Being a seafarer involved the performance of duties on . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 April 2022; Ref: scu.159902
Where an inspector issued an assessment to tax, but mistakenly completed it to say that no tax was payable, and the taxpayer did nothing to indicate reliance upon it, there was no agreement between the taxpayer and the inspector such as would prevent the collector of taxes withdrawing and amending the assessment.
Times 12-Aug-1999, Gazette 02-Sep-1999, [1999] EWCA Civ 1869
England and Wales
Appeal from – Schuldenfrei v Hilton (Inspector of Taxes) ChD 25-Feb-1998
A taxpayer’s inactive acquiescence in an inspector’s mistaken acceptance did not create an agreement which could restrain correction of the error. . .
Appealed to – Schuldenfrei v Hilton (Inspector of Taxes) ChD 25-Feb-1998
A taxpayer’s inactive acquiescence in an inspector’s mistaken acceptance did not create an agreement which could restrain correction of the error. . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 April 2022; Ref: scu.146784
A single transaction carried out as an agent for a non-resident company can be the ‘carrying on’ of a regular agency, though acting independently, and instructing lawyers and agents to sell land.
Times 21-Nov-1995, Ind Summary 04-Dec-1995
Taxes Management Act 1970 78(1), 82(1)
England and Wales
Updated: 10 April 2022; Ref: scu.90544
The Inland Revenue Commissioners are not able to command the production of documents which it only conjectured to exist.
Times 03-Oct-1996
Taxes Management Act 1970 20(3)
Updated: 09 April 2022; Ref: scu.87491
Officers executing a search warrant under the Taxes Management section could properly have accompany them, a legally qualified person who could make immediate assessments of any claim for protection for materials at the property searched by way of legal professional privilege. Such a procedure was sensible. An assertion of a claim of legal privilege was not to be accepted simply as asserted.
Times 10-Nov-1999, Gazette 25-Nov-1999, [2000] 1 WLR 453
Cited – Prudential 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. . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 April 2022; Ref: scu.85197
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. Payments made in pursuance of the scheme fell outside the ambit of the section.
There was a conversation between the plaintiff, who had been gazumped, and the defendant, who was playing the plaintiff off against another interested party in a private treaty sale. The defendant agreed orally not to market the property for a short period, and he confirmed this by letter. The defendant appealed against a finding that he had broken his promise, saying that the 1989 Act had not been complied with.
Held: A negative undertaking in the form of a lock out agreement, with a short stipulated period was enforceable, even though it was oral only. It was not itself a contract for the sale of any interest in land, and was not governed by the 1989 Act, and had not been required to be in writing.
Gazette 16-Jun-1993, Ind Summary 15-Mar-1993, Gazette 07-Apr-1993
Income and Corporation Taxes Act 1988 348, Income and Corporation Taxes Act 1970 52(1)
Applied – 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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 April 2022; Ref: scu.83813
A Close company has a duty to notify the Inland Revenue of its liability with regard to loans made to participants.
Ind Summary 07-Feb-1994, Times 21-Jan-1994
Updated: 09 April 2022; Ref: scu.82572
An Inheritance Tax avoidance scheme was valid. When testing whether a series of pre-ordained steps could be viewed as one artificial whole, it was not open to the Commissioners to pick and to choose which steps were to be counted. The exercise became artificial when some were excluded at the option of the commissioners. Pre-planning of steps alone not sufficient to attract Ramsay interpretation
Times 09-Jul-1993, Gazette 08-Dec-1993, Ind Summary 19-Jul-1993
Updated: 08 April 2022; Ref: scu.80587
The taxpayer had re-claimed input VAT on mobile phones, but no output tax was due because they were to be sold outside the UK. The commissioners alleged fraud and refused the refund. On appeal the commissioners at first withdrew the allegation of fraud, and sought to add other grounds. They were allowed a time within which to file new pleadings. In the absence of such filing, the appeal was allowed, despite a request to re-instate the allegations of fraud. The Commissioners in turn appealed. They filed. Arguments they sought to enter had not been raised earlier. The Commissioners had still disclosed no arguable or sustainable case, and it would be wrong for an appeal court to substitute its own discretion for that of the tribunal, merely in order to preserve a substantial sum for the public revenue..
Gazette 17-May-2001
England and Wales
Updated: 08 April 2022; Ref: scu.79746
The court considered claims beneficial ownership of an interest in funds otherwise made subject to an order under the 2002 Act.
Mann J
[2018] EWHC 565 (Ch)
England and Wales
Updated: 06 April 2022; Ref: scu.606481
Opinion – Reference for a preliminary ruling – Council Directive 2003/49 / EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (known as the Interest and Royalties Directive) – Concept of beneficial owner – Proprietary trading – Impact of comments of the OECD model convention on the interpretation of a European Union directive – Misuse of tax adjustment possibilities – Criteria relating to the existence of an abuse to avoid tax at source – Abuse to exploit the absence of information exchange systems between States – Direct application of a non-transposed directive provision – Interpretation in accordance with EU law of principlesnational prevention of abuse
Kokott AG
[2018] EUECJ C-299/16 – O, ECLI: EU: C: 2018: 148
European
Updated: 06 April 2022; Ref: scu.606036
Opinion – Freedom to provide services – Obligation on the resident recipient of a service to withhold tax at source from remuneration if the service provider is resident in another Member State – Discrimination – Restriction – Grounds of justification – Effective collection and recovery of tax – Directive 76/308
Kokott AG
[2011] EUECJ C-498/10
European
Opinion – X v Staatssecretaris Van Financien ECJ 18-Oct-2012
Freedom to provide services – Restrictions – Fiscal legislation – Obligation on the recipient of a service, established in the national territory, to withhold at source the wages tax on the remuneration due to a service provider established in . .
Lists of cited by and citing cases may be incomplete.
Updated: 05 April 2022; Ref: scu.605771
The court was asked whether the Commissioners had acted with such conspicuous unfairness as to amount to an abuse of power when they curtailed the benefits available under the so-called Liechtenstein Disclosure Facility to the nine claimants in these judicial review proceedings, in relation to certain employee benefit trust arrangements which they had operated and which were under investigation by HMRC.
Longmore, Henderson, Holroyde LJJ
[2018] EWCA Civ 315
England and Wales
Updated: 05 April 2022; Ref: scu.605694
Gillen LJ, Weatherup LJ and Weir LJ
[2016] NICA 56
Northern Ireland
Updated: 05 April 2022; Ref: scu.605159
Green J
[2016] EWHC 658 (Admin)
England and Wales
Updated: 05 April 2022; Ref: scu.561491
PAYE – employer’s annual return – penalty for late submission – whether reasonable excuse
[2014] UKFTT 592 (TC)
England and Wales
Updated: 05 April 2022; Ref: scu.526901
Penalty imposed for late submission of Employers Annual Return – Appellant experienced difficulty filing on-line – whether reasonable excuse – no
[2010] UKFTT 479 (TC)
England and Wales
Updated: 05 April 2022; Ref: scu.426621
Two sets of proceedings, each concerning several claimants, in which the Defendants now sought to strike out the claimants’ claims for declarations requiring HMRC to give immediate effect to various tax claims which the claimants have made and for declarations, that where repayments and discharges of tax have already been made, they cannot be recovered or otherwise reversed by HMRC.
Warren J
[2018] EWHC 136 (Ch)
England and Wales
Updated: 04 April 2022; Ref: scu.604196
FTTTX PROCEDURE – application for witness summons and orders and for disclosure – refused – Tribunal of its own motion minded to strike out appeal on grounds of no reasonable prospect of success, subject to representations – representations made and appeal struck out.
[2018] UKFTT 6 (TC)
England and Wales
Updated: 03 April 2022; Ref: scu.602939
Procedure – costs application based on unreasonable conduct / defence of FTT proceedings – Rule 10(1)b) FTT Rules – jurisdiction to make order in relation to FTT proceedings under s12(4) TCEA when FTT Decision remade by [2019] UKFTT 354 (TC) – application allowed.
[2020] UKUT 275 (TCC)
England and Wales
Updated: 03 April 2022; Ref: scu.655548
The court was asked whether the relevant statutory regime permitted the claimant to pursue a claim at common law for restitution of overpaid income tax or, whether the court has jurisdiction to entertain the claim.
Held: They are two sides of the same coin. The court has no jurisdiction to entertain this claim and, therefore, the claimant has no reasonable grounds for bringing it.
Marsh CM
[2017] EWHC 3115 (Ch)
England and Wales
Appeal from – Wallace v Revenue and Customs FTTTx 12-Apr-2013
Procedure – dismissed out of time . .
Lists of cited by and citing cases may be incomplete.
Updated: 02 April 2022; Ref: scu.601840
Challenge by the Claimants to the lawfulness of the decision by a Justice of the Peace sitting Birmingham Magistrates’ Court to grant 3 search warrants under s. 8 of the Police and Criminal Evidence Act 1984 in relation to premises owned or occupied by them.
Gross LJ, Carr J
[2017] EWHC 3172 (Admin)
Police and Criminal Evidence Act 1984
England and Wales
Updated: 02 April 2022; Ref: scu.601506
Challenge to use of Follower Notices, and Accelerated Payment Notices
Nugee J
[2017] EWHC 2926 (Admin)
England and Wales
Updated: 02 April 2022; Ref: scu.601411
Appeals against accelerated payment notices.
Arden, McCombe, Thirlwall LJJ
[2017] EWCA Civ 2105
England and Wales
Updated: 02 April 2022; Ref: scu.601143
PROCEDURE – application for expedited hearing of de-registration decision -not made out on facts – application for consolidation of MTIC appeals with de-registration appeal – nature of Tribunal’s jurisdiction – full appellate – appeals consolidated -directions issued
[2017] UKFTT 862 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600996
PROCEDURE – COSTS – standard category case – withdrawal of appeal before hearing – application for costs by HMRC – whether appellant had acted unreasonably in defending or conducting proceedings by withdrawing the appeal – application for costs by appellant – whether HMRC had acted unreasonably in defending or conducting proceedings by making application for costs – rule 10(1)(b) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – applications refused
[2017] UKFTT 837 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600957
PROCEDURE – application for permission to notify late appeal – application refused
[2017] UKFTT 818 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600945
FTTTx PROCEDURE – failure to comply with direction which stated that non-compliance may result in the appeals being struck out – whether appeals should be struck out – no
[2017] UKFTT 792 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600947
Judgment – Reference for a preliminary ruling – General principles of EU law – Right to good administration and rights of the defence – National tax rules providing for the right to be heard and the right to be informed during an administrative tax procedure – Decision to levy value added tax issued by the national tax authorities without giving the taxpayer access to the information and the documents upon which that decision was based
C-298/16, [2017] EUECJ C-298/16, ECLI:EU:C:2017:843
European
Updated: 01 April 2022; Ref: scu.599682
CONSTRUCTION INDUSTRY SCHEME – late filing penalties – whether reasonable excuse – no
[2018] UKFTT 650 (TC)
England and Wales
Updated: 01 April 2022; Ref: scu.632407
FTTTx PROCEDURE – Application to exclude certain documents on grounds of without prejudice privilege – Whether documents subject to without prejudice privilege – If so whether privilege been waived – Application allowed
[2017] UKFTT 769 (TC)
England and Wales
Updated: 01 April 2022; Ref: scu.598796
Charles J
[2017] EWHC 2585 (Admin)
England and Wales
Updated: 01 April 2022; Ref: scu.598390
PROCEDURE – [2019] UKFTT 317 (TC) FTT refusal to direct HMRC to disclose documents relating to the mutual agreement procedure with the Belgian competent authority under the UK/Belgium double tax treaty – consideration of ‘relevance’ of documents – appeal dismissed
[2020] UKUT 266 (TCC)
England and Wales
Updated: 31 March 2022; Ref: scu.655549
Procedure – application for permission to appeal – appeal to HMRC out of time – whether reasonable excuse – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns for 5 years – appeal to HMRC out of time – Martland considered – Application refused
[2020] UKFTT 426 (TC)
England and Wales
Updated: 31 March 2022; Ref: scu.655335
The claimants challenged the legality of decisions taken by HMRC to apply for search and seizure warrants under the 1984 Act in connection with a criminal investigation of suspected evasion of VAT, income tax and National Insurance Contributions by NUFC in relation to payments made to and via football agents, and the decision to issue the warrants.
Held: The challenges failed.
Beatson LJ, Whipple J
[2017] EWHC 2402 (Admin)
Police and Criminal Evidence Act 1984
England and Wales
Updated: 31 March 2022; Ref: scu.597452
An arrangement which had the effect of mitigating tax by a pre-ordained series of steps was nevertheless upheld as valid. Transactions were not caught by anti-avoidance provisions, where they were not in fact one composite whole.
Gazette 01-Mar-1995, Times 07-Feb-1995
Income and Corporation Taxes Act 1988 239
England and Wales
Updated: 31 March 2022; Ref: scu.84733
JUDICIAL REVIEW – permission to seek judicial review refused.
[2017] UKUT 379 (TCC)
England and Wales
Updated: 30 March 2022; Ref: scu.595944
Longmore, Henderson, Thirlwall LJJ
[2017] EWCA Civ 1427
England and Wales
Updated: 30 March 2022; Ref: scu.595815
PROCEDURE – application to strike out appellants’ appeal for lack of jurisdiction – whether HMRC had made an appealable decision – FTT refusal to strike out – whether FTT erred in law – whether decision of FTT should be set aside
[2017] UKUT 327 (TCC)
England and Wales
Updated: 30 March 2022; Ref: scu.595600
Procedure : Other – Application to set aside decision – late application – extension of time allowed – set aside refused
[2017] UKFTT 659 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594540
Income Tax/Corporation Tax : Proceeds of Crime Act – INCOME TAX – Exercise of revenue functions by NCA – whether qualifying condition met – validity of assessments on pre-bankruptcy income addressed to trustee – whether deliberate conduct properly pleaded – validity of assessments assessing one figure on two bases – whether returns required and made – whether discovery of loss of tax – whether bankrupt was carrying on trade of money laundering from which profits arose – appeals allowed.
[2017] UKFTT 656 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594543
Procedure – Application for further and better particulars – Whether justified and proportionate – No – Application dismissed
[2017] UKFTT 650 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594545
Surcharge for late payment in accordance with s.59C(2) and (3) TMA 1970
[2010] UKFTT 511 (TC)
England and Wales
Updated: 29 March 2022; Ref: scu.426612
PROCEDURE- permission to make late appeals against personal liability notices – permission granted
[2020] UKFTT 378 (TC)
England and Wales
Updated: 29 March 2022; Ref: scu.655316
Procedure : Other
[2017] UKFTT 623 (TC)
England and Wales
Updated: 28 March 2022; Ref: scu.592647
Procedure : Other
[2017] UKFTT 600 (TC)
England and Wales
Updated: 28 March 2022; Ref: scu.592652
(Procedure : Other) PROCEDURE – HMRC’s applications to admit expert evidence, to exclude documentary evidence and disclosure – Whether relevant – Whether of assistance to Tribunal – Applications dismissed
[2017] UKFTT 597 (TC)
England and Wales
Updated: 28 March 2022; Ref: scu.592639
CIS penalties for late return – whether reasonable excuse
[2010] UKFTT 492 (TC)
England and Wales
Updated: 27 March 2022; Ref: scu.426616
Green J
[2017] EWHC 1476 (Admin)
England and Wales
See Also – Glencore Energy UK Ltd v Revenue and Customs (Leave to appeal) Admn 29-Jun-2017
The parties disputed the power of the court to grant leave to appeal against its own decision. . .
Lists of cited by and citing cases may be incomplete.
Updated: 27 March 2022; Ref: scu.588878
Challenge to accelerated payment notices
[2017] EWHC 1004 (Admin)
England and Wales
Updated: 27 March 2022; Ref: scu.588821
PROCEDURE – appeal withdrawn in error by appellant’s solicitors – reinstatement application made on following day – Tax Chamber Rules r 17 – whether appropriate to deal with application without a hearing – tribunal’s assessment that appeal without merit and reinstatement refused – factors tribunal should take into account – appeal allowed, decision set aside and matter remitted to First-tier Tribunal for reconsideration
[2017 UKUT 246 ( (TCC) )
England and Wales
Updated: 27 March 2022; Ref: scu.588002
By a Part 7 claim, the Respondent to a bankruptcy petition presented by Her Majesty’s Revenue and Customs (‘HMRC’), Emma Hope, seeks to set aside a previous judgment of the High Court, on the ground that the it was obtained as a result of fraudulent misrepresentations. The claim also seeks damages for HMRC’s ‘acts of fraud and/or negligence/and or breach of statutory duty’. The Revenue now applied to strike out the claim.
Held: It was struck out.
Briggs Reg
[2017] EWHC 812 (Ch)
England and Wales
Updated: 26 March 2022; Ref: scu.583988
Penalties for late filing of self assessment tax return
[2020] UKFTT 391 (TC)
England and Wales
Updated: 25 March 2022; Ref: scu.655322
Ouseley J
[2017] EWHC 1055 (Admin)
England and Wales
Updated: 24 March 2022; Ref: scu.582165
Application for permission to apply for judicial review. The Revenue had undertaken an investigation in respect of her involvement in a tax mitigation scheme, and imposed sanctions. The claimant said that these tax adjustments were not justified.
Dove J
[2016] EWHC B35 (Admin)
England and Wales
Updated: 24 March 2022; Ref: scu.581947
FTTTx (Procedure : Other) PROCEDURE – non-appearance of Appellant – application to set aside decision – Rule 38 – whether in the interests of justice to set aside – application refused
[2017] UKFTT 232 (TC)
England and Wales
Updated: 24 March 2022; Ref: scu.581683
Appeal from penalty imposed for faulty disclosure to Inland Revenue.
[2017] EWHC 733 (Admin)
England and Wales
Updated: 24 March 2022; Ref: scu.581628
Judicial review claims challenging accelerated payment notices and partner payment notices issued by HMRC to tax payers under Part 4, Chapter 3 and Schedule 32 of the Finance Act 2014
Supperstone J
[2017] EWHC 506 (Admin)
England and Wales
Updated: 24 March 2022; Ref: scu.581101
PROCEDURE – permission to appeal given by First-tier Tribunal – FA 2008 Sch 36 taxpayer notice – statutory restriction on right of appeal – extent and effect of restriction – application by respondents to strike out appeal – UT Rule 8 – whether appeal should be struck out – whether decision of Administrative Appeals Chamber in LS v London Borough of Lambeth relevant – only indirectly – appeal
[2015] UKUT 218 (TCC), [2015] BTC 518, [2015] STC 2314
England and Wales
Updated: 23 March 2022; Ref: scu.549093
Employer’s Annual Return – penalties for late filing of completed return – whether to give permission for late appeal to be made to HMRC – permission refused
[2020] UKFTT 409 (TC)
England and Wales
Updated: 23 March 2022; Ref: scu.655354
INCOME TAX AND CAPITAL GAINS TAX – information notice made up of text of two earlier notices – penalty for failure to comply – statutory deadline for issuance of penalties – whether HMRC can refresh that deadline by reissuing the notice -held, no – penalty invalid to the extent that related to requirements on first notice – in relation to the other requirements, HMRC failed to meet their burden of proof – appeal allowed
[2020] UKFTT 337 (TC)
England and Wales
Updated: 23 March 2022; Ref: scu.654080
INCOME TAX – Permission to make a late appeal – section 49 Taxes Management Act 1970 – penalties for late filing of tax returns – Schedule 55 Finance Act 2009 – reasonable excuse – special circumstances
[2020] UKFTT 332 (TC)
England and Wales
Updated: 23 March 2022; Ref: scu.654091
INCOME TAX – permission to make late appeal – finding of fact that appellant had not filed the return on paper within the time limit – relevant case law on late appeals considered and applied – permission refused
[2020] UKFTT 401 (TC)
England and Wales
Cited – Martland v The Commissioners for HM Revenue and Customs (Tax) UTTC 1-Jun-2018
Exercise of Discretion to hear Late Appeals
Excise Duty – assessment to duty and wrongdoing penalty – application for permission to make late appeal – test to be applied – appeal dismissed
The tribunal discussed the jurisdiction of the First Tier Tribunal to allow an appeal to be made . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 March 2022; Ref: scu.655342
PROCEDURE – Application under Rule 9(3) of the Upper Tribunal Rules to be joined as an interested party to a hearing of preliminary issues which has been transferred to the Upper Tribunal under Rule 28 of the FTT Rules
[2021] UKUT 58 (TCC)
England and Wales
Appeal from – HSBC Electronic Data Processing (Guangdong) Ltd and Others v Revenue and Customs (Procedure – Application for Agreed Issues) FTTTx 12-Oct-2020
PROCEDURE – application for agreed issues to be determined at preliminary hearing – Wrottesley v HMRC considered – application granted and preliminary issues set transferred to be determined by the Upper Tribunal . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 March 2022; Ref: scu.662804
PROCEDURE – application for agreed issues to be determined at preliminary hearing – Wrottesley v HMRC considered – application granted and preliminary issues set transferred to be determined by the Upper Tribunal
[2020] UKFTT 402 (TC)
England and Wales
Appeal from – HSBC Electronic Data Processing (Guangdong) Limited and Others v Revenue and Customs UTTC 26-Feb-2021
PROCEDURE – Application under Rule 9(3) of the Upper Tribunal Rules to be joined as an interested party to a hearing of preliminary issues which has been transferred to the Upper Tribunal under Rule 28 of the FTT Rules . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 March 2022; Ref: scu.655331
PROCEDURE – application for reinstatement – late application – permission to admit the late application refused
[2020] UKFTT 248 (TC)
England and Wales
Updated: 09 February 2022; Ref: scu.652281
Legislation which created a clear anomaly can be interpreted so as to avoid the anomaly if the words used are sufficiently ambiguous as to allow an alternative construction.
Neuberger J discussed the case of Marshall v Kerr, saying: ‘It appears to me that the observations of Peter Gibson J, approved by Lord Browne-Wilkinson, in Marshall indicate that, when considering the extent to which one can ‘do some violence to the words’ and whether one can ‘discard the ordinary meaning’, one can, indeed one should, take into account the fact that one is construing a deeming provision. This is not to say that normal principles of construction somehow cease to apply when one is concerned with interpreting a deeming provision; there is no basis in principle or authority for such a proposition. It is more that, by its very nature, a deeming provision involves artificial assumptions. It will frequently be difficult or unrealistic to expect the legislature to be able satisfactorily to [prescribe] the precise limit to the circumstances in which, or the extent to which, the artificial assumptions are to be made.’
Neuberger J
Times 16-Jun-1997, [1997] STC 853
England and Wales
Cited – Marshall (Inspector of Taxes) v Kerr CA 7-Apr-1993
A variation of trusts in Jersey will be deemed to have been made by the deceased – no Capital Gains Tax arising. Interpretation of deeming Provisions. The taxpayer was not a settlor in an overseas trust. Deeming provisions should not generally be . .
Cited – Marshall (Inspector of Taxes) v Kerr HL 30-Jun-1994
A settlor by will was deemed to have had an interest as funds were passed to a Jersey Trust. The section merely made or allowed that a variation of a will would not be a taxable event in UK law. It had no other effects. A deed of family arrangement . .
Cited – Harding 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 . .
Cited – Revenue and Customs v DCC Holdings (UK) Ltd SC 15-Dec-2010
The taxpayer had entered into a ‘repo’ loan to its bank, agreeing to purchase a block of gilt edged securities, and to resell them at a later date at a fixed figure. The profit and figures included an allowance for the interest payments to be made. . .
Cited – Hancock and Another v Revenue and Customs SC 22-May-2019
The taxpayers sold their shares in return for loan notes in the form of mixed qualifying (QCB) and non qualifying corporate bonds (Non-QCB) within section 115 of the 1992 Act. Gains on the disposal of QCB would be exempt from CGT. These were then . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 February 2022; Ref: scu.82512
One partner may not appeal against an assessment to tax against the wishes of his or her partners.
Ind Summary 31-May-1993, Times 17-May-1993
England and Wales
Appeal from – Sutherland and Others v Gustar (Inspector of Taxes) CA 28-Feb-1994
One of several partners may appeal against the firm’s tax assessment without his partners’ approval. . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 February 2022; Ref: scu.89626
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
England and Wales
Applied – Chinn 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 . .
Applied – Inland 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 . .
Cited – 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 . .
Cited – DTE 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 . .
Applied – Moodie 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. . .
Cited – Griffin 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 . .
Cited – McNiven (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 . .
Cited – Barclays 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 . .
Cited – MacDonald (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 . .
Explained – MacNiven (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 . .
Cited – Ensign 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.
Cited – BMBF (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 . .
Cited – Commissioner 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 . .
Cited – Craven 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 . .
Cited – Inland 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 . .
Cited – Commissioners 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 . .
Cited – Barclays 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 . .
Explained – Inland 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 . .
Restated – Collector 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 . .
Extended – Furniss (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 . .
Cited – Ingram 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: . .
Cited – Ingram 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 . .
Cited – Greenalls 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 . .
Cited – Belvedere 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 . .
Cited – Total 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 . .
Cited – Harding 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 . .
Cited – Scottish 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 . .
Cited – Campbell 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 . .
Cited – Craven (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 . .
Cited – John 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 . .
Cited – Shop 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 . .
Cited – UBS 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 . .
Cited – RFC 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 . .
Cited – S 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 . .
Cited – Hancock and Another v Revenue and Customs SC 22-May-2019
The taxpayers sold their shares in return for loan notes in the form of mixed qualifying (QCB) and non qualifying corporate bonds (Non-QCB) within section 115 of the 1992 Act. Gains on the disposal of QCB would be exempt from CGT. These were then . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 February 2022; Ref: scu.181330
INCOME TAX – CAPITAL GAINS TAX – HMRC application for tax-related penalty under paragraph 50 of Schedule 36 to the Finance Act 2008 – Respondent’s continuing failure to comply with an information notice – statutory conditions satisfied – application granted – penalty imposed
[2021] UKUT 245 (TCC)
England and Wales
Updated: 09 February 2022; Ref: scu.671208
Application by appellant to commence a late appeal – Martland considered – Katib considered – length of delay is serious and significant and ongoing – in all the circumstances fairness and justice do not support an extension of time – application refused
[2022] UKFTT 21 (TC)
England and Wales
Updated: 09 February 2022; Ref: scu.671510
Penalty – late payment of PAYE – FA 2009, Sch 56 – reasonable excuse – no – appeal dismissed
[2012] UKFTT 628 (TC)
England and Wales
Updated: 09 February 2022; Ref: scu.466240
Inaccuracy penalty – whether HMRC proved that any inaccuracy due to Appellant’s deliberate or careless behaviour – no – appeal allowed
[2021] UKFTT 447 (TC)
England and Wales
Updated: 09 February 2022; Ref: scu.671517
ECHR United Kingdom – applicants’ legal claims to restitution of monies paid under invalidated tax provisions extinguished under the effects of retrospective legislation (section 53 of Finance Act 1991 and section 64 of Finance (No. 2) Act 1992)
21449/93, 21319/93, [1997] ECHR 87, 21675/93, [1997] STC 1466, 69 TC 540, [1997] BTC 624, (1998) 25 EHRR 127, [1998] HRCD 34
Finance Act 1991 53, Finance (No 2) Act 1992 64
Human Rights
Cited – JP Whitter (Water Well Engineers) Ltd v Revenue and Customs SC 13-Jun-2018
The taxpayers registration under the Construction Industry Scheme had been withdrawn. The Court was now asked whether HMRC are obliged, or at least entitled, to take into account the impact on the taxpayer’s business of the cancellation of its . .
Cited – DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions SC 15-May-2019
Several lone parents challenged the benefits cap, saying that it was discriminatory.
Held: (Hale, Kerr LL dissenting) The parents’ appeals failed. The legislation had a clear impact on lone parents and their children. The intention was to . .
Lists of cited by and citing cases may be incomplete.
Updated: 07 February 2022; Ref: scu.227257
The parties disputed the domicile of the tax-payer. He had a domicile of origin in the UK, but asserted that he had acquired a domicile of choice in the Seychelles. The Special Commissioners had allowed, in assessing the domicile at any time, of evidence of later events.
Held: The taxpayer’s appeal failed. The Commissioners could properly allow for later events. Given the facts, it was not possible to say that the Commissioners’ conclusions as to the failure to acqure a domicile of choice were wrong.
Lewison J
[2007] EWHC 2617 (Ch)
England and Wales
Cited – Bremer v Freeman PC 1857
The Board was asked whether Fanny Allegri had died domiciled in France, where she had lived from 1842 until her death in 1853.
Held: Lord Wensleydale said: ‘Whatever question may have arisen, if the deceased had died in 1842, her subsequent . .
Cited – Agulian and Another v Cyganik CA 24-Feb-2006
The question was whether the deceased had lost his domicile of birth and acquired one of choice when living and working in the UK for 43 years. He had retained land in Cyprus, but lived here.
Held: He had retained his domicile of birth: . .
Cited – Udny v Udny HL 1869
Revival of domicile of origin after loss of choice
The House considered the domicile of the respondent’s father at the time of the respondent’s birth. The father had been born in Scotland but had left Scotland and taken a lease of a house in London. He had a castle in Scotland but that was not . .
Cited – Barclays Mercantile Business Finance Ltd v Mawson, HM Inspector of Taxes CA 13-Dec-2002
The taxpayer entered into a sale and leaseback arrangement in respect of a gas pipeline, and sought to set off the costs as a capital allowance.
Held: The company’s appeal succeeded: ‘There is nothing in the statute to suggest that ‘up-front . .
Cited – In Re Grove 1888
Lopes LJ discussed how a court should determine a party’s intention: ‘in order to determine a person’s intention at a given time, you may regard not only conduct and acts before and at the time, but also conduct and acts after the time, assigning to . .
Cited – Biogen Plc v Medeva Plc HL 31-Oct-1996
The claim patented sought to protect a genetic molecule rather than a whole mouse namely that the molecule would, if inserted into a suitable host cell, cause the cell to make antigens of the Hepatitis B virus. A recombinant method of making the . .
Cited – Edwards (Inspector of Taxes) v Bairstow HL 25-Jul-1955
The House was asked whether a particular transaction was ‘an adventure in the nature of trade’.
Held: Although the House accepted that this was ‘an inference of fact’, on the primary facts as found by the Commissioners ‘the true and only . .
Cited – Inland Revenue Commissioners v Bullock CA 1976
The court was asked to decide whether the taxpayer’s house was his principal home. Buckley LJ discussed the nature of ‘residence’: ‘A man may have homes in more than one country at one time. In such a case, for the purpose of determining his . .
Cited – Georgiou and Another v Commissioners of Customs and Excise QBD 19-Oct-1995
The VAT tribunal may assess whether the Commissioner had acted on the basis of his best judgment. Evans LJ discussed appeals on fact disguised as appeals on law: ‘There is a well-recognised need for caution in permitting challenges to findings of . .
Cited – Plummer v Inland Revenue Commissioners ChD 1987
The taxpayer had a domicile of origin in England but her family had moved to Guernsey. She remained in England principally for the purpose of completing her education. She intended when she had finished her training and had some experience working . .
Cited – Inland Revenue Commissioners v Duchess of Portland 1982
The taxpayer had homes in Quebec and in England. The court was asked to decide which was her principle residence, and in particular whether she had acquired a domicile of choice on an annual visit in 1974.
Held: Residence for the in the law of . .
Cited – Regina v Turnbull and Another etc CCA 9-Jun-1976
The defendants appealed against their convictions which had been based upon evidence of visual identification.
Held: Identification evidence can be unreliable, and courts must take steps to reduce injustice. The judge should warn the jury of . .
Appeal from – Gaines-Cooper v Revenue and Customs SCIT 31-Oct-2006
SCIT INCOME TAX – preliminary issues – domicile, residence and ordinary residence in tax years 1992/93 to 2003/2004 – Appellant purchased house in the Seychelles in 1975 and obtained a residency permit in 1976 – . .
Appeal from – Gaines-Cooper v Revenue and Customs CA 23-Oct-2008
Renewed application for permission to pursue a second appeal in order to challenge an order of Lewison J, dated 13 November 2007, upholding a decision of the Special Commissioners that the appellant was domiciled in England and Wales in the relevant . .
At High Court – Davies and Another, Regina (on The Application of) v Revenue and Customs SC 19-Oct-2011
The Revenue had published a booklet, IR20, setting out their approach to the interpretation of the phrases ‘residence’ and ‘ordinary residence’. The taxpayer said that this was a more generous definition than the statutory one, and that having acted . .
Lists of cited by and citing cases may be incomplete.
Updated: 07 February 2022; Ref: scu.260351
The taxpayer had a domicile of origin in England but her family had moved to Guernsey. She remained in England principally for the purpose of completing her education. She intended when she had finished her training and had some experience working in this country to return to Guernsey, where she spent part of her time. The court considered the effect on domicile of a person owning properties in two jurisdictions.
Held: The Special Commissioners were entitled to say that her chief residence was in England and that, as the appellant had her chief residence in England, which was her domicile of origin, she had not acquired a domicile of choice in Guernsey. It was premature to say that she was domiciled in Guernsey. A person who retains a residence in his domicile of origin can acquire a domicile of choice in a new country only if the residence established in that country is his chief residence.
Hoffmann J spoke of the Plummer case: ‘Speaking for myself, while I find the contrast between an inhabitant and a person casually present useful to describe the minimum quality of residence which must be taken up in a new country before a domicile there can be acquired, the concept of being an inhabitant seems to me less illuminating in cases of dual or multiple residence such as the present.
Clearer guidance is to be found in a well-known passage in the speech of Lord Westbury in Udny v Udny:
‘Domicile of choice is a conclusion or inference which the law derives from the fact of a man fixing voluntarily his sole or chief residence in a particular place, with an intention of continuing to reside there for an unlimited time.’
I infer from this sentence, which was quoted by the commissioners, that a person who retains a residence in his domicile of origin can acquire a domicile of choice in a new country only if the residence established in that country is his chief residence. The commissioners therefore asked themselves whether the taxpayer had made her grandmother’s house in Guernsey ‘her chief place of residence’. They regarded this question, in my judgment rightly, as being the same as whether ‘in the sense in which the term is used in this context’ the taxpayer had become an inhabitant of Guernsey.’
Hoffmann J
[1987] STC 698, [1988] 1 WLR 292
England and Wales
Criticised – Inland 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 . .
Cited – Gaines-Cooper v HM Revenue and Customs ChD 13-Nov-2007
The parties disputed the domicile of the tax-payer. He had a domicile of origin in the UK, but asserted that he had acquired a domicile of choice in the Seychelles. The Special Commissioners had allowed, in assessing the domicile at any time, of . .
Cited – Barlow Clowes International Ltd and Others v Henwood CA 23-May-2008
The receiver appealed against an order finding that the debtor petitioner was not domiciled here when the order was made. The debtor had a domicile of origin in England, but later acquired on in the Isle of Man. He then acquired a home in Mauritius . .
Lists of cited by and citing cases may be incomplete.
Updated: 07 February 2022; Ref: scu.261303
Application for permission for late appeal against the HMRC decision to refuse to consider an appeal against a discovery assessment made under section 29 Taxes Management Act 1970 for chargeability to the High Income Child Benefit Charge – Martland followed and applied – permission granted
[2022] UKFTT 12 (TC)
England and Wales
Updated: 07 February 2022; Ref: scu.671504
PROCEDURE – application to reinstate appeal struck out for failure to cooperate with the Upper Tribunal – Rule 8(3)(a) Tribunal Procedure (Upper Tribunal) Rules 2008 – whether special circumstances justify reinstatement – no – application refused
[2014] UKUT B5 (TCC)
England and Wales
Updated: 06 February 2022; Ref: scu.525879
ECJ (Opinion) Agreement between the European Community and the Kingdom of Denmark on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Article 6 of the Agreement – Capacity of Danish courts to make references to the Court – Regulation (EC) No 44/2001 – Article 1(1) – Concept of civil and commercial matters – Action by an authority – Damages for involvement in tax evasion by a third party which is not itself a taxable person
Kokott AG
C-49/12, [2013] EUECJ C-49/12, [2013] EUECJ C-49/12
Regulation (EC) No 44/2001 1(1)
European
Updated: 06 February 2022; Ref: scu.472566
UTTC TAX CREDIT – Foreign income dividends – Claim by Trustees of exempt approved pension scheme – FIDS received from UK resident companies – ICTA 1988 s.231 TAX CREDIT – Cross-border dividends – Claims for tax credits based on ECJ decision in Manninen (Case C-319/0)2 – ICTA 1988 s.231 LIMITATIONS – Tax credit claims – Whether out of time – TMA s.43(1)
[2013] UKUT 105 (TCC)
England and Wales
Updated: 06 February 2022; Ref: scu.509172
Schedule 36 FA 2008 information notice- whether appellant required to produce the documents listed – yes if within his possession or power – appeal dismissed
[2020] UKFTT 413 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.655327