Category: Taxes – Other

McQuaid v Revenue and Customs: FTTTx 30 Aug 2017

Excise Duty : Rebated Fuel In Road Vehicles – Excise Duty – s 13 Hydrocarbon Oil Duties Act 1979 – taking in and use of rebated fuel in road vehicles – whether insufficient evidence to rebut assessed use of rebated fuel for period of assessment – yes – whether quantum reasonable and fairly assessed – yes – appeal dismissed

Citations:

[2017] UKFTT 654 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 30 March 2022; Ref: scu.594551

Hull City AFC (Tigers) Ltd v Revenue and Customs: FTTTx 14 Aug 2017

(Procedure : Other) PROCEDURE – application to vary directions – payments made to third party in respect of footballer’s image rights – HMRC alleging that image rights agreements uncommercial and payments excessive – payments alleged to be footballer’s earnings – whether HMRC effectively alleging sham – burden of proof in relation to an allegation of sham – whether HMRC should be directed to serve their witness evidence and skeleton argument first – whether HMRC should prepare hearing bundles

Citations:

[2017] UKFTT 629 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 28 March 2022; Ref: scu.592644

Brumby v Revenue and Customs: FTTTx 11 Aug 2017

(National Insurance Contributions : Other) NATIONAL INSURANCE – contribution record – whether accurate – whether appellant entitled to make late contributions – whether failure to exercise due care and diligence – appeal dismissed

Citations:

[2017] UKFTT 626 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 28 March 2022; Ref: scu.592633