Category: Taxes – Other

Capmark Ltd v Revenue and Customs: FTTTx 7 Oct 2013

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.

Citations:

[2013] UKFTT 558 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 26 March 2022; Ref: scu.516890

David Lierens (T/A MBX Game Exchange) v Revenue and Customs: FTTTx 14 Apr 2011

FTTTx Appeal against a penalty imposed for the non compliance with Regulation 26 of the Money Laundering Regulations 2007 – appeal allowed in part – penalty reduced on the grounds that the penalty was not appropriate under Regulation 42(1)

Citations:

[2011] UKFTT 247 (TC)

Links:

Bailii

Statutes:

Money Laundering Regulations 2007

Jurisdiction:

England and Wales

Taxes – Other

Updated: 26 March 2022; Ref: scu.442971

Heacham Holidays Ltd v Revenue and Customs (Penalties – Late Filing of ATED Returns): FTTTx 14 Oct 2020

PENALTIES – Schedule 55 to FA 2009 – late filing of ATED (Annual Tax on Enveloped Dwellings) returns – Advantage Business Finance Limited reviewed – Donaldson followed – whether burden under para 4(1)(c) met where notice given retrospectively – construction of para 4(3)(a) in relation to the requirement under para 4(1)(c) – whether reasonable excuse or special circumstances – proportionality – appeal allowed in part

Citations:

[2020] UKFTT 406 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 23 March 2022; Ref: scu.655330

Revenue and Customs v Opus Bestpay Ltd (DOTAS – Application for Order That Certain Arrangements Are Notifiable): FTTTx 18 Aug 2020

DOTAS – Application for order that certain arrangements are notifiable (or alternatively that they are to be treated as notifiable) – sections 306A and 314A Finance Act 2004 – whether arrangements ‘notifiable arrangements’ – yes – application approved

Citations:

[2020] UKFTT 408 (TC)

Links:

Bailii

Statutes:

Finance Act 2004

Jurisdiction:

England and Wales

Taxes – Other

Updated: 23 March 2022; Ref: scu.655305

Wilson v Revenue and Customs: UTTC 29 Sep 2021

NATIONAL INSURANCE CONTRIBUTIONS – member of an LLP – whether contributions payable as an employee or a partner – nature of the relationship between the appellant and the LLP

Citations:

[2021] UKUT 239 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 09 February 2022; Ref: scu.671205

The Commissioners for HM Revenue and Customs v Total E and P North Sea UK Ltd and Total Oil UK Ltd: UTTC 1 May 2019

CORPORATION TAX – oil companies – supplementary charge on ring fence profits – rate change – apportionment of profits before and after rate change – section 7 Finance Act 2011

Citations:

[2019] UKUT 133 (TCC), [2019] STC 1110

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – Total E and P North Sea UK Ltd and Another v Revenue and Customs CA 29-Oct-2020
. .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 06 February 2022; Ref: scu.639518

Winlow v Revenue and Customs: FTTTx 27 Feb 2017

FTTTx (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil (Duty)) : Other) Excise duty – application for strike-out – jurisdiction of Tribunal – tobacco brought in from another Member State – minimum penalty – no special circumstances – no possibility of success – strike-out application granted qua excise duty – penalty stayed pending the outcome of HMRC v Jacobson in the Upper Tribunal

Citations:

[2017] UKFTT 195 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 06 February 2022; Ref: scu.578546

Ingle v Revenue and Customs: FTTTx 31 Jan 2011

Excise Duty – Hydrocarbon Oil Duties Act 1979 – non-restoration of vehicle found to contain red diesel – three previous offences though one of those found not to be Appellant’s fault – no exceptional hardship – no reasonable excuse – decision found to be reasonable. Appeal Dismissed.

Citations:

[2011] UKFTT 97 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 06 February 2022; Ref: scu.442810

Charles Tyrwhitt Llp v Revenue and Customs: UTTC 12 Jul 2021

NATIONAL INSURANCE CONTRIBUTIONS – limited liability partnership-employees’ bonus scheme – bonuses paid after employees had become members of partnership – whether employed or self-employed earnings- Social Security Contributions and Benefits Act 1992 ss 3 and 6 – Social Security (Contributions) Regulations 2001 Reg 3 (5) and (6)

Citations:

[2021] UKUT 165 (TCC)

Links:

Bailii

Statutes:

Social Security Contributions and Benefits Act 1992 3 6, Social Security (Contributions) Regulations 2001 3(5) 3(6)

Jurisdiction:

England and Wales

Taxes – Other

Updated: 06 February 2022; Ref: scu.671194

Allan v Revenue and Customs: FTTTx 11 Feb 2011

National Insurance Contributions – voluntary contributions out of time – whether failure to pay in time was due to failure to exercise due care and diligence – no – appeal allowed

Citations:

[2011] UKFTT 115 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 05 February 2022; Ref: scu.442846

Revenue and Customs v Walker: UTTC 1 Feb 2017

INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – payment by HMRC of amount shown as repayable in self-assessment return – amendment to return by HMRC following closure notice – appeal by taxpayer to FTT establishing that amount shown as repayable in amended return too small but amount claimed in original return too high – whether FTT correct to conclude no jurisdiction to further amend return to reflect amount found by it to be repayable – No – appeal determined accordingly.

Citations:

[2016] UKUT 32 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Taxes – Other

Updated: 04 February 2022; Ref: scu.577817

Carlsberg UK Ltd, Inbev UK Ltd v HM Revenue and Customs: UTTC 29 Mar 2011

Beer duty – preliminary issues – whether the extent of the charge to duty is calculated by reference to the volume of beer in each container as it passes the duty point – identification of the point in the calculation of beer duty at which one ignores fractions of a penny – whether such truncation is per container or monthly when returns are made.

Citations:

[2011] UKUT 195 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 February 2022; Ref: scu.441762

Mandarin Consulting Ltd v Revenue and Customs (VAT – Supply : Place of): FTTTx 19 May 2020

VALUE ADDED TAX – career coaching services – Chinese students studying in the UK – whether consultancy services or educational supplies Articles 54 and 59 PVD – whether services supplied in the UK – usual place of residence

Citations:

[2020] UKFTT 228 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 February 2022; Ref: scu.652268

Bridge Utilities Ltd v Revenue and Customs: FTTTx 27 Oct 2011

Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Jusilla v Finland. ‘Reasonable excuse’ does not necessarily involve any exceptional circumstance. Honest and genuine belief amounts to ‘reasonable excuse’ – R v Unah The Times 2/8/11 Elias LJ, Wyn Williams J and Sir David Clarke.
Burden of proof.

Citations:

[2011] UKFTT 6831 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 30 January 2022; Ref: scu.449597

TLC Incentives Ltd v Revenue and Customs: FTTTx 7 Sep 2011

Appeal against VAT default surcharge – Appellant had installed new accounting system and first attempt to file the VAT return – correcting the error took longer than anticipated but Appellant did not contact HMRC – appeal dismissed – Appellant had no reasonable excuse

Citations:

[2011] UKFTT 617 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.449586

Canotec Ltd v Revenue and Customs: FTTTx 12 Oct 2011

INPUT TAX – Supply for a consideration – Payment made by equipment dealer to finance leasing company – Payment was consideration for termination of existing finance leasing agreement relating to old equipment – Payment made as part of deal by which customer under existing finance leasing agreement agrees to enter into new leasing agreement of upgraded agreement – Whether VAT charged on payment is input tax of equipment dealer – Yes – VATA 1994 s.24(1)

Citations:

[2011] UKFTT 661 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 January 2022; Ref: scu.449599

The Trustees of The BT Pension Scheme v Revenue and Customs (Rev 1): FTTTx 21 Sep 2011

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-319/02) – ICTA 1988 s.231
LIMITATION – Tax credit claims – Whether out of time – TMA ss.28A(3) and 42 – Limitation Act 1970 s.32(1)(c)

Citations:

[2011] UKFTT 392 (TC), [2012] SFTD 107, [2011] STI 2406

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 30 January 2022; Ref: scu.449587