Category: Taxes – Other

ITV Services Ltd v Revenue and Customs: FTTTx 23 Nov 2010

FTTTx National Insurance Contributions – categorisation of earners – entertainers – whether actors outside provision treating self-employed entertainers as employed earners within Class 1 – whether actors in receipt of ‘salary’ as defined – whether different from ‘walk-ons’ – decision in principle on position under various forms of contract

[2010] UKFTT 586 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 20 January 2022; Ref: scu.567551

Long v Revenue and Customs (National Insurance Contributions – Lower Earnings Limit – Should Earnings From Two Employments Be Aggregated): FTTTx 15 Sep 2021

Lower earnings limit – should earnings from two employments be aggregated – were the employers carrying on business in association with each other – no – appeal dismissed

[2021] UKFTT 338 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 20 January 2022; Ref: scu.669748

D-Media Communications Ltd v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 17 Jun 2016

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, Part 3B – criminal sanction – ITEPA, s 684(4A) – whether supervisory or appellate jurisdiction – reasonableness of decision that requirement of security is necessary for the protection of the revenue/Class 1 contributions – relevance of hardship on giving notice – variation of notice

[2016] UKFTT 430 (TC)
Bailii
England and Wales

Taxes – Other, Income Tax

Updated: 19 January 2022; Ref: scu.566688

Zanaco Investments Ltd v Revenue and Customs: FTTTx 14 Aug 2012

Costs – taxpayer disputed assessments on ground of misdirection – strike out proceedings commenced – Commissioners conducted review of merits of assessments and withdrew assessments – taxpayer applying for costs order on grounds Commissioners had acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, r 10(1)(b) – Commissioners had not acted unreasonably – application dismissed

[2012] UKFTT 499 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 18 January 2022; Ref: scu.466143

Biffa Waste Services Ltd, Regina (on The Application of) v Revenue and Customs: Admn 23 Jun 2016

Biffa challenges a decision of HMRC by which HMRC informed Biffa that it was re-instating a decision directing Biffa to treat as subject to Landfill Tax the use of material in the construction of a ‘regulation layer’ (also referred to as a ‘regulating layer’). This layer is stated to be the layer above the final layer of soft waste placed below the ‘cap’ used to seal the containment system which houses the waste material disposed of within the cell.

Sir Kenneth Parker
[2016] EWHC 1444 (Admin)
Bailii

Taxes – Other

Updated: 18 January 2022; Ref: scu.566264

Little Piece of Paradise Ltd v Revenue and Customs (Income Tax and National Insurance – Television Presenter): FTTTx 18 Oct 2021

INCOME TAX and NATIONAL INSURANCE – sections 48-61 ITEPA 2003 – intermediaries legislation – IR35 – television presenter – personal service company – hypothetical contract – whether presenter would have been regarded as an employee if engaged under a contract directly with the television company – mutuality of obligation – control to a sufficient degree – whether unfettered right of substitution – appeal dismissed in principle

[2021] UKFTT 369 (TC)
Bailii
England and Wales

Taxes – Other, Income Tax

Updated: 18 January 2022; Ref: scu.669770