Category: Taxes – Other

TSL Contractors Ltd v Revenue and Customs: FTTTx 12 Dec 2016

FTTTx AGGREGATES LEVY – Section 17 Finance Act 2001 – personal bar- not competent against the Crown – legitimate expectation – no jurisdiction – whether extraction from ‘site’ of building -in large part not – line of highway – no – best judgement assessment – yes – no credible evidence to displace – appeal dismissed

Citations:

[2016] UKFTT 820 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 29 January 2022; Ref: scu.574009

Fiesta Showland Transport v Revenue and Customs: FTTTx 7 Dec 2016

FTTTx (Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Restoration of Vehicle) EXCISE DUTY – road vehicles seized from the appellant – decision to restore the vehicles upon payment of a fee – whether the decision was reasonable – appeal dismissed

Citations:

[2016] UKFTT 813 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 29 January 2022; Ref: scu.573982

Highlake Ltd v Revenue and Customs: FTTTx 6 Dec 2016

FTTTx (Income Tax and National Insurance Contributions) Income Tax and National Insurance Contributions (NICs) – security for payment of PAYE and NICs – Income Tax Pay as You Earn Regulations 2003, Part 4a – Social Security (Contributions) Regulations 2001, Sch 4 – Value Added Tax – security for payment of VAT -para 4 Sch 11 Value added Tax act 1994 – no arrears at date of decision – whether requirement justified – whether supervisory or appellate jurisdiction – supervisory – reasonableness of decision – information available at date of decision only – appeal dismissed

Citations:

[2016] UKFTT 808 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, VAT, Taxes – Other

Updated: 29 January 2022; Ref: scu.573987

Porter v Revenue and Customs: FTTTx 2 Dec 2016

FTTTx (National Insurance Contributions : Other) NATIONAL INSURANCE CONTRIBUTIONS-entitlement to state pension – married woman’s election – reduced rate contributions -whether election made – whether contributions made by or on behalf of taxpayer – accuracy of records – if contributions not paid, whether voluntary Class 3 contributions can be made – whether non-payment due to ignorance or error – whether ignorance or error due to failure to exercise due care and diligence

Citations:

[2016] UKFTT 792 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 29 January 2022; Ref: scu.573972

Sibleys Fuel and Marine Services v Revenue and Customs: FTTTx 23 Nov 2016

FTTTx (Hydrocarbon Oil Duty – Fuel Duty Relief Scheme for Remote Areas (Isles of Scilly)) HYDROCARBON OIL DUTY – fuel duty relief scheme for remote areas (Isles of Scilly) – operators reducing prices as condition of scheme and later reclaiming cost from HMRC – failure to make two monthly claims for repayment within 30 days – whether ‘reasonable cause’ for failure – whether ‘reasonable cause’ is same as ‘reasonable excuse’: held no – who has to show ‘reasonable cause’: held claimant – whether claimant has reasonable cause: yes – whether HMRC would have had reasonable cause if burden on them: no – whether claimant would have had reasonable excuse if that was the test: yes – whether Tribunal jurisdiction full review or supervisory: full review – decision quashed, appeal allowed.

Citations:

[2016] UKFTT 777 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 29 January 2022; Ref: scu.573958

Couldwell Concrete Flooring Ltd v Revenue and Customs: FTTTx 22 Nov 2016

FTTTx NATIONAL INSURANCE CONTRIBUTIONS – Class 1A – decisions in respect of car benefits – whether cars pooled cars – whether deduction for payments for private use allowable – chargeable person – more than one user: relationship between s 148 ITEPA and regulation 36 SS(C) Regulations – excluded employment.

Citations:

[2016] UKFTT 776 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 29 January 2022; Ref: scu.573948

Marco Trading Ltd v Revenue and Customs: FTTTx 5 Oct 2011

IMPORT DUTY- two post-clearance demands in the sums of pounds 149,994.58 and pounds 199,701.49 respectively- GPS certificates of origins form As and Bangladeshi certificates of origin forgeries – no – Singapore bills of lading not substantiated documentation for purposes of the direct transport rule – no – appeal allowed apart from three invoices -observations on whether ‘waiver relief’ under Article 220 (2) allowable – not allowed – no evidence of good faith – observations on whether ‘ remission of duty’ requested under Article 239 allowable – special situation – yes- no obvious negligence- yes.

Citations:

[2011] UKFTT 646 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.449619

AJDS Pulmonary Function Services Ltd v Revenue and Customs: FTTTx 8 Nov 2011

Penalty for late submission of P35 – previous accountants ceased business -penalty notices not sent to new accountants – Appellant’s failure to notify change of address on a timely basis – whether reasonable excuse – no -appeal dismissed and penalty confirmed

Citations:

[2011] UKFTT 714 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 29 January 2022; Ref: scu.449639

Zackrisson v Revenue and Customs: FTTTx 27 Oct 2011

‘Anti Dumping Duty’ charged on importation of a bicycle – alleged misleading/incomplete advice received from HMRC – whether an error was made by customs authorities – whether the Appellant could have reasonably detected any such error – whether HMRC ‘unjustly enriched’ by receipt of the duty – appeal dismissed

Citations:

[2011] UKFTT 684 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 January 2022; Ref: scu.449638

IRCCS – Fondazione Santa Lucia: ECJ 18 Jan 2017

ECJ (Judgment) Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Tax reductions – Substantive scope – Incentives in respect of the amounts covering general electricity charges – Article 17 – Energy-intensive businesses – Incentives granted to such businesses in the manufacturing sector alone – Lawfulness

Citations:

ECLI:EU:C:2017:17, [2017] EUECJ C-189/15

Links:

Bailii

Jurisdiction:

European

Taxes – Other

Updated: 28 January 2022; Ref: scu.573249

Foulser and Another v Revenue and Customs: FTTTx 4 Oct 2011

Procedure – jurisdiction – abuse of process – appellants’ application that the tribunal should hear no submissions or evidence from HMRC – whether tribunal has inherent power to prevent its processes being abused – whether the power asserted by the appellants was to be implied – no – application dismissed

Citations:

[2011] UKFTT 642 (TC), [2011] STI 3050, [2012] SFTD 94

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 28 January 2022; Ref: scu.449609

Duckmanton v Revenue and Customs: FTTTx 13 Oct 2011

Income Tax – whether legal costs incurred by Appellant in defending criminal charges and preserving trade interests were incurred wholly and exclusively for the purposes of his trade – ‘purpose’ and ‘effect’ of incurring expenditure distinguished – s 74 ICTA 1988 and s 34 ITTOIA 2005 – appeal not allowed

Citations:

[2011] UKFTT 664 (TC), [2011] STI 3273, [2012] SFTD 293

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 January 2022; Ref: scu.449606

Archer v Revenue and Customs: FTTTx 9 Nov 2011

Self-assessment filing penalty – taxpayer thought HMRC had issued self-assessment Notice in error – return not submitted – late filing penalty – no reasonable excuse – HMRC issued paper return and advised there would be no penalty if received by them within fourteen days – condition met – HMRC authority to discharge penalty – appeal allowed

Citations:

[2011] UKFTT 717 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 28 January 2022; Ref: scu.449641

Tarr v Revenue and Customs: FTTTx 4 Oct 2011

National Insurance (‘NI’) contributions – married woman’s election – effective date of revocation or lapse – relevant to assessing home responsibilities protection (‘HRP’) – on the facts, held that Appellant had not revoked her election as she claimed in 1978-79 – nor was primary class 1 NI contribution of 50p shown on her contribution record for that year incorrect – accordingly her married woman’s election under the ‘two year rule’ lapsed at the end of the 1980-81 tax year and she was liable to pay reduced rate NI from 1975-76 up to 1980-81 – HRP to be assessed on this basis – appeal dismissed

Citations:

[2011] UKFTT 643 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 28 January 2022; Ref: scu.449631

Martem Ltd v Revenue and Customs: FTTTx 4 Oct 2011

VAT – alleged MTIC fraud – whether the Appellant knew or ought to have known that its transactions were connected with the fraudulent evasion of VAT- appeal dismissed on basis that the Appellant ought to have known and on the balance of probabilities knew that its transactions were connected with fraud

Citations:

[2011] UKFTT 641 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 January 2022; Ref: scu.449621

Thomas Holdings Ltd v Revenue and Customs: FTTTx 10 Oct 2011

VAT – Appeals – Costs – whether Respondents had acted unreasonably in defending or conducting the proceedings – Rule 10(1)(b) – late withdrawal of decision to refuse VAT repayment – Respondents’ approach to matters raised by appeal and conduct in relation to its preparation – absence of agreed basis for withdrawing appeal before hearing – taking into account Respondents’ conduct overall, held they had acted unreasonably and that costs should be awarded against them.

Citations:

[2011] UKFTT 656 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 January 2022; Ref: scu.449632

Wright and Another v Revenue and Customs: FTTTx 27 Oct 2011

VAT – Registration – Whether intending to make taxable supplies – Whether work undertaken to turn a detached property into two dwellings was a conversion, alteration, extension or enlargement of an existing building – If so whether extension or enlargement created an additional dwelling – VATA 1994 schedule 8 Group Note 16 – Whether apportionment possible – Appeal allowed

Citations:

[2011] UKFTT 681 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 January 2022; Ref: scu.449637

Evans v Revenue and Customs: FTTTx 14 Oct 2016

FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion – EXCISE DUTY and CUSTOMS DUTY and IMPORT VAT- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – the test of dishonesty – the burden of proof – the standard of proof – the status of Tenerife for customs clearance purposes – whether appellant ‘dishonest’; no – appeal allowed – penalty discharged

[2016] UKFTT 683 (TC)
Bailii
England and Wales

Taxes – Other, Customs and Excise, VAT

Updated: 24 January 2022; Ref: scu.570561