Wild (T/A Mark Wild Haulage) and Another v Revenue and Customs (Procedure : Other): FTTTx 19 Dec 2018

Procedure – application to strike out on the basis that ‘no reasonable prospect of success’ – extent to which findings of fact in separate appeal arising from same events should be determinative of appeal of different parties altogether – application dismissed

[2018] UKFTT 758 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 28 November 2021; Ref: scu.632488

Cheruvier (T/A Fleur Estelle Belly Dance School) v Revenue and Customs: FTTTx 17 Dec 2013

FTTTX VAT – exempt supplies – supply of private tuition by an individual teacher acting independently – tuition in belly dance – whether tuition in a subject ordinarily taught in a school or university – no – supplies of tuition services chargeable to VAT – taxpayer liable to register for VAT – Item 2, Group 6, Schedule 9 VATA 1994 – appeal dismissed

[2014] UKFTT 7 (TC)
Bailii

Taxes – Other, VAT

Updated: 28 November 2021; Ref: scu.519557

Kronos Titan (Bibliographic Notice): ECJ 12 Dec 2013

ECJ Opinion – Directive 2003/96/EC – Article 2, paragraph 3 – Taxation of energy products other than those for which the level of taxation is specified in the Directive – Concept of fuel or fuel equivalent – Assessment of equivalence – substitutability

Jaaskinen AG
C-43/13, [2013] EUECJ C-43/13, [2014] EUECJ C-43/13
Bailii, Bailii
Directive 2003/96/EC

European, Taxes – Other

Updated: 28 November 2021; Ref: scu.519481

Foneshops Ltd v Revenue and Customs: FTTTx 22 Nov 2013

FTTTx PROCEDURE – application for reinstatement of appeal struck out for failure to comply with a direction to serve evidence accompanied by an ‘unless order’ – approach to be adopted by the tribunal – personal issues of appellant’s director – whether appellant’s failure to comply was caused by the appellant or by the appellant’s representatives – application refused

[2013] UKFTT 675 (TC)
Bailii

Taxes – Other

Updated: 26 November 2021; Ref: scu.518609

Aspinalls Club Ltd v Revenue and Customs: CA 15 Nov 2013

The court considered whether so called bankers profits were taxable under gaming duty under the 1997 Act.

Moses, Black, Gloster LJJ
[2013] EWCA Civ 1464, [2013] WLR(D) 441, [2014] 2 WLR 1574, [2014] STC 602
Bailii, WLRD
Finance Act 1997 11
England and Wales
Citing:
At FTTTxAspinalls Club Ltd v Revenue and Customs FTTTx 17-May-2011
FTTTx Gaming duty — section 11 Finance Act 1997 — ‘banker’s profits’ — whether commissions and rebates to be taken into account in calculating ‘banker’s profits’ . .
Appeal fromAspinalls Club Ltd v HM Revenue and Customs UTTC 16-Jul-2012
UTTC Gaming duty – section 11 Finance Act 1997 – ‘banker’s profits’ – whether commissions and rebates to be taken into account in calculating banker’s profits . .

Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 26 November 2021; Ref: scu.518032

K v Finland: ECJ 7 Nov 2013

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

A. Tizzano, P
C-322/11, [2013] EUECJ C-322/11
Bailii

European, Taxes – Other

Updated: 25 November 2021; Ref: scu.517562

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

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

[2013] UKFTT 520 (TC)
Bailii
Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1997

Taxes – Other

Updated: 22 November 2021; Ref: scu.516879

Market and Opinion Research International Ltd v Revenue and Customs: FTTTx 13 Sep 2013

FTTTx PROCEDURE – COSTS – appeal in standard category – appellant’s application for costs on the basis that HMRC acted unreasonably in defending or conducting proceedings under Rule 10(1)(b) of Tribunal Rules – appeal settled on second day of hearing – whether HMRC acted unreasonably in failing to engage with case which meant case could have been settled earlier in the proceedings – no – whether other acts individually or together amounted to HMRC defending or conducting proceedings unreasonably – no – application for costs dismissed

[2013] UKFTT 475 (TC)
Bailii

Taxes – Other

Updated: 20 November 2021; Ref: scu.515560

New Century Windows Ltd v Revenue and Customs: FTTTx 25 Feb 2014

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 a reasonable excuse existed for late payment – no – appeal dismissed

[2014] UKFTT 235 (TC)
Bailii
England and Wales

Taxes – Other, Income Tax

Updated: 19 November 2021; Ref: scu.525228

Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 24 May 2013

CORPORATION TAX – appeal against amendments made by closure notices – jurisdiction – claim for terminal loss relief – denied in closure notices relating to other years not under appeal – whether jurisdiction to consider in this appeal – no – claim that tax already paid – amended to ‘nil’ by closure notices under appeal – whether jurisdiction – yes subject to undetermined point on abuse of process

[2013] UKFTT 320 (TC)
Bailii
England and Wales

Corporation Tax

Updated: 17 November 2021; Ref: scu.513462

Davidson v Revenue and Customs: FTTTx 1 Jul 2013

FTTTx Application for permission to appeal out of time – appeal against penalties for incorrect or incomplete tax return – whether appeal lodged in time – factors to be taken into account in the exercise of Tribunals discretion to grant an extension of time – application dismissed

[2013] UKFTT 372 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 17 November 2021; Ref: scu.513511

Brown v Revenue and Customs: FTTTx 13 May 2013

FTTTx NATIONAL INSURANCE – Home Responsibilities Protection – Married Women’s Election to pay Reduced Rate Contributions – whether election made when original Certificate of Election may have been destroyed – whether election had lapsed – whether election correctly reinstated – Social Security Contributions (Transfer of Functions) Act 1999 – Appeal allowed.

[2013] UKFTT 300 (TC)
Bailii
Social Security Contributions (Transfer of Functions) Act 1999

Taxes – Other

Updated: 17 November 2021; Ref: scu.513437

Dahal v Revenue and Customs and Another: FTTTx 18 Apr 2012

STATUTORY MATERNITY PAY – definition of ‘normal pay day’ and ‘day of payment’ – whether in a case when earnings were paid and received on different days the date of payment or the date of receipt counts – held the date of payment counts – appeal allowed

[2012] UKFTT 311 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 16 November 2021; Ref: scu.462658

Moss v Revenue and Customs: FTTTx 5 Jul 2011

FTTTx National Insurance Act 1946 and National Insurance and Industrial Injuries (Collection of Contributions) Regulations 1948 – Appellant disputed NI record – Appellant maintained she was employed throughout a nil contribution period by her family’s firm and paid full Class 1 contributions – evidence indicated that she had been self-employed in the firm and a waiver of Class 2 contributions had been granted during the period- appeal dismissed.

[2011] UKFTT 448 (TC)
Bailii
National Insurance Act 1946, National Insurance and Industrial Injuries (Collection of Contributions) Regulations 1948
England and Wales

Taxes – Other

Updated: 16 November 2021; Ref: scu.443178

Pages v Revenue and Customs: FTTTx 30 Apr 2012

Class 3 National Insurance contributions – reclaim for contributions paid when the legislation required 44 qualifying years of contribution for full pension to be payable, later found to have been unnecessary when the law was changed to confer full pension rights after only 30 qualifying years – whether the contributions had been paid in error – Appeal dismissed

[2012] UKFTT 321 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 14 November 2021; Ref: scu.462707

Slater v Revenue and Customs: FTTTx 18 Apr 2012

National Insurance Contributions – married woman’s election – revocation – The National Insurance (Married Women) Regulations 1948 – the Social Security Pensions Act 1975 – The Social Security (Contributions) Regulations 1975 and 1979

[2012] UKFTT 310 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 14 November 2021; Ref: scu.462715

Osborne and Others v Revenue and Customs: FTTTx 17 Sep 2009

National insurance contributions (NICs) – Class 3 contributions – whether ‘paid in error’ – reg 52, Social Security (Contributions) Regulations 2001 – change to maximum number of qualifying years for Basic State Pension – contributions made before Government White Paper announcing proposals – contributions after issue of flyer by HMRC – contributions after changes became law

[2009] UKFTT 241 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 12 November 2021; Ref: scu.409054

Lane v Revenue and Customs: FTTTx 4 Oct 2013

VAT – Compulsory registration – Supplies of cleaning services to owners of holiday cottages – Contract between owners of cottages and appellant – Whether appellant supplying cleaning services itself or engaging cleaners as agent of owners – Appeal dismissed

[2013] UKFTT 521 (TC)
Bailii
England and Wales

VAT

Updated: 12 November 2021; Ref: scu.516903

Cosmo Leisure Ltd v Revenue and Customs: FTTTx 29 Oct 2012

FTTTx BINGO DUTY – Were the admission charges levied by the Appellant for the afternoon early session at Stalybridge and for the afternoon and evening main sessions at Eccles and Stalybridge payments in respect of an entitlement or opportunity to participate in a bingo game? – No – Appeal allowed

[2012] UKFTT 733 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 11 November 2021; Ref: scu.472729

Northumbrian Water Ltd v Revenue and Customs: FTTTx 6 Jun 2013

FTTTx AGGREGATES LEVY – aggregate extracted from pit and used in construction of dams and causeway around reservoir – commercial exploitation – whether aggregate ‘again becomes part of the land at the site from which it was won’ (Finance Act 2001, s19(3)(e)) – yes- appeal allowed

[2013] UKFTT 337 (TC)
Bailii
Finance Act 2001 19(3)(e)
England and Wales

Taxes – Other

Updated: 11 November 2021; Ref: scu.513494

Mason v Revenue and Customs: SCIT 23 Oct 2008

mason_rcSCIT2008

National Insurance Contributions – Contributions reduced by artificial pay practice – Resultant reduction in SERPS payable to the Appellant – Failure of the Secretary of State to counteract the artificial pay practice – whether the Appellant has a genuine grievance – Interim Decision.

[2008] UKSPC SPC00712
Bailii

Taxes – Other

Updated: 11 November 2021; Ref: scu.277629

Thomas Estates Ltd (T/A Beacon Bingo) v Revenue and Customs: FTTTx 14 Nov 2013

FTTTx BINGO DUTY – whether charges levied by operator of bingo clubs were ‘bingo receipts’ – deduction of a sum calculated to be in respect of admission charges – s 19 of the Betting, Gaming and Duties Act 1981

[2013] UKFTT 662 (TC)
Bailii
Betting, Gaming and Duties Act 1981 19
England and Wales

Taxes – Other

Updated: 10 November 2021; Ref: scu.518633

Mian v Revenue and Customs: FTTTx 5 Feb 2014

FTTTx STATUTORY SICK PAY – whether Appellant entitled to statutory sick pay – whether absences of Appellant from work comprised days of incapacity for work – Appellant’s GP certified Appellant as unfit for work – HMRC instructed doctors to give medical opinion as to Appellant’s fitness to work – failed to set out full extent of duties performed by Appellant – appeal allowed

Sadler TJ
[2014] UKFTT 163 (TC)
Bailii
England and Wales

Benefits

Updated: 10 November 2021; Ref: scu.521797

Hervis Sport-Es Divatkereskedelmi Kft v Nemzeti Ado-Es Vamhivatal Kozep-Dunantuli Regionalis Ado Foigazgatosaga: ECJ 5 Sep 2013

hervis_nemzetiECJ092013

ECJ Opinion – Taxation – Freedom of establishment – Article 401 of Directive 2006/112/EC – National tax on store retail trade in certain economic sectors – Progressive rate of tax in the case of a taxable amount based on turnover – Comparison of undertakings related in a group and in a franchise system

Kokott AG
C-385/12, [2013] EUECJ C-385/12, [2014] EUECJ C-385/12
Bailii, Bailii
Directive 2006/112/EC

European, Taxes – Other

Updated: 09 November 2021; Ref: scu.515251

McAllister (T/A Pallet Recycling Services) v Revenue and Customs: FTTTx 25 Jun 2014

FTTTx CUSTOMS and EXCISE DUTIES – Hydrocarbon Oils – Vehicles legally seized for using rebated heavy oil as a road fuel and putting same in a road vehicle – whether contamination of DERV (Diesel Fuel for road use) by faulty supply line – no – whether unmitigated restoration fee disproportionate – no – Appeal dismissed.

Ruthven Gemmells TJ
[2014] UKFTT 629 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 09 November 2021; Ref: scu.533702

HM Revenue and Customs v O’Rorke: UTTC 4 Oct 2013

UTTC National Insurance Contributions – Personal Liability Notice – decision on preliminary issue – personal liability to pay NICs which the company has failed to pay – whether attributable to the ‘neglect’ of the company’s officer – meaning of ‘neglect’ – whether a subjective or objective test – held by FTT that it is a subjective test – in consequence, medical evidence excluded at earlier directions hearing to be readmitted for consideration by the Tribunal – held allowing the appeal that it is an objective test – but matter to be remitted back to the Tribunal for further directions, given relevance of medical evidence to plea of fraud.

[2013] UKUT 499 (TCC), [2013] BTC 2096, [2014] STI 253, [2014] STC 279
Bailii
England and Wales

Taxes – Other

Updated: 09 November 2021; Ref: scu.521019

Stec and Others v United Kingdom: ECHR 12 Apr 2006

(Grand Chamber) The claimants said that differences between the sexes in the payment of reduced earning allowances and retirement allowances were sex discrimination.
Held: The differences were not infringing sex discrimination. The differences arose from the differences in pensionable ages for men and women introduced in 1940 in order to help remedy severe social inequalities between men and womed. The difference in treatment was objectively justified. In 1995 Parliament had decided to remove the inequality slowly as the social inequalities also disappeared. That was a reasonable and objective justification for the continued differences.
‘The prohibition of discrimination in article 14 thus extends beyond the enjoyment of the rights and freedoms which the Convention and Protocols require each state to guarantee. It applies also to those additional rights, falling within the scope of any Convention article, for which the state has voluntarily decided to provide.’
The court summarised the application of article 14: ‘Article 14 complements the other substantive provisions of the Convention and the Protocols. It has no independent existence since it has effect solely in relation to ‘the enjoyment of the rights and freedoms’ safeguarded by those provisions. . The application of Article 14 does not necessarily presuppose the violation of one of the substantive rights guaranteed by the Convention. It is necessary but it is also sufficient for the facts of the case to fall ‘within the ambit’ of one or more of the Convention Articles.

The prohibition of discrimination in Article 14 thus extends beyond the enjoyment of the rights and freedoms which the Convention and Protocols require each State to guarantee. It applies also to those additional rights, falling within the general scope of any Convention article, for which the State has voluntarily decided to provide.’ and
‘A difference of treatment is, however, discriminatory if it has no objective and reasonable justification; in other words, if it does not pursue a legitimate aim or if there is not a reasonable relationship of proportionality between the means employed and the aim sought to be realised. The Contracting State enjoys a margin of appreciation in assessing whether and to what extent differences in otherwise similar situations justify a different treatment.’

Times 26-May-2006, 65900/01, [2006] ECHR 393, 65731/01, (2006) 43 EHRR 47, [2006] ECHR 1162
Worldlii, Bailii, Bailii
European Convention on Human Rights 14
Human Rights
Citing:
See AlsoStec and Others v United Kingdom ECHR 6-Jul-2005
. .

Cited by:
CitedClift, Regina (on the Application of) v Secretary of State for the Home Department HL 13-Dec-2006
The claimants were former serving prisoners who complained that the early release provisions discriminated against them unjustifiably. Each was subject to a deportation requirement, and said that in their cases the control on the time for their . .
CitedAL (Serbia) v Secretary of State for the Home Department; Rudi v Same HL 25-Jun-2008
Each claimant had arrived here with their parents, and stayed for several years. They were excluded from the scheme allowing families who had been here more than three years to stay here, because they had attained 18 and were no longer dependant on . .
CitedG, Regina (on the Application of) v Nottinghamshire Healthcare NHS Trust Admn 20-May-2008
The applicants were detained at Rampton. The form of detention denied the access to space in which they would be able to smoke cigarettes to comply with the law.
Held: The claim failed. The legislative objectives were sufficiently serious to . .
CitedCountryside Alliance and others, Regina (on the Application of) v Attorney General and Another HL 28-Nov-2007
The appellants said that the 2004 Act infringed their rights under articles 8 11 and 14 and Art 1 of protocol 1.
Held: Article 8 protected the right to private and family life. Its purpose was to protect individuals from unjustified intrusion . .
CitedCountryside Alliance and others, Regina (on the Application of) v Attorney General and Another HL 28-Nov-2007
The appellants said that the 2004 Act infringed their rights under articles 8 11 and 14 and Art 1 of protocol 1.
Held: Article 8 protected the right to private and family life. Its purpose was to protect individuals from unjustified intrusion . .
CitedRJM, Regina (on the Application of) v Secretary of State for Work and Pensions HL 22-Oct-2008
The 1987 Regulations provided additional benefits for disabled persons, but excluded from benefit those who had nowhere to sleep. The claimant said this was irrational. He had been receiving the disability premium to his benefits, but this was . .
CitedCarson and Others v The United Kingdom ECHR 4-Nov-2008
(Grand Chamber) Pensioners who had moved abroad complained that they had been excluded from the index-linked uprating of pensions given to pensioners living in England.
Held: This was not an infringement of their human rights. Differences in . .
CitedTomlinson and Others v Birmingham City Council SC 17-Feb-2010
The appellant asked whether the statutory review of a housing authority’s decision on whether he was intentionally homeless was a determination of a civil right, and if so whether the review was of the appropriate standard. The claimant said that . .
CitedHumphreys v Revenue and Customs SC 16-May-2012
Separated parents shared the care of their child. The father complained that all the Child Tax Credit was given to the mother.
Held: The appeal failed. Although the rule does happen to be indirectly discriminatory against fathers, the . .
CitedMathieson v Secretary of State for Work and Pensions SC 8-Jul-2015
The claimant a boy of three in receipt of disability living allowance (‘DLA’) challenged (through his parents) the withdrawal of that benefit whilst he was in hospital for a period of more than 12 weeks. He had since died.
Held: The appeal . .
CitedSG and Others, Regina (on The Application of) v Secretary of State for Work and Pensions SC 18-Mar-2015
The court was asked whether it was lawful for the Secretary of State to make subordinate legislation imposing a cap on the amount of welfare benefits which can be received by claimants in non-working households, equivalent to the net median earnings . .
CitedBrewster, Re Application for Judicial Review (Northern Ireland) SC 8-Feb-2017
Survivor of unmarried partner entitled to pension
The claimant appealed against the rejection of her claim to the survivor’s pension after the death of her longstanding partner, even though they had not been married. The rules said that she had to have been nominated by her partner, but he had not . .
CitedA and B, Regina (on The Application of) v Secretary of State for Health SC 14-Jun-2017
The court was asked: ‘Was it unlawful for the Secretary of State for Health, the respondent, who had power to make provisions for the functioning of the National Health Service in England, to have failed to make a provision which would have enabled . .
CitedHuman Rights Commission for Judicial Review (Northern Ireland : Abortion) SC 7-Jun-2018
The Commission challenged the compatibility of the NI law relating to banning nearly all abortions with Human Rights Law. It now challenged a decision that it did not have standing to bring the case.
Held: (Lady Hale, Lord Kerr and Lord Wilson . .
CitedMcLaughlin, Re Judicial Review SC 30-Aug-2018
The applicant a differently sexed couple sought to marry under the Civil Partnership Act 2004, but complained that they would lose the benefits of widowed parent’s allowance. Parliament had decided to delay such rules to allow assessment of reaction . .

Lists of cited by and citing cases may be incomplete.

Taxes – Other, Discrimination, Human Rights

Updated: 09 November 2021; Ref: scu.242447