Category: Taxes – Other

Chi International Ltd v Revenue and Customs: FTTTx 11 Nov 2011

Penalty for late filing of P35 – obligation to file online – agent’s software license allowing limited number of returns – quota exceeded – licensor blocked submission of return – agent sent paper return to HMRC – penalty received – further paper copy submitted – whether reasonable excuse – no -appeal dismissed and penalty confirmed

[2011] UKFTT 730 (TC)
Bailii
England and Wales

Income Tax

Updated: 17 January 2022; Ref: scu.449646

Bliss Trading Ltd v Revenue and Customs: FTTTx 15 Nov 2011

Value Added Tax – MTIC appeal involving three purchases leading to two sales of speed-camera detectors known as Indic8tors by the Appellant in July 2006 – whether the supplies had been traced to fraudulent VAT losses – whether the Appellant knew or ought to have known of the connection – whether the evidence of the Appellant’s director was trustworthy – Appeal dismissed

[2011] UKFTT 740 (TC)
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.449642

TWL(GB) Ltd v Revenue and Customs: FTTTx 27 Oct 2011

Closure notice – application made before substantive reply to initial request from HMRC for business records – applicant did not attend hearing of application, despite having confirmed its wish to continue with application – application dismissed – Tribunal considering order for costs of its own volition – order for Applicant to make representations on costs issue within 28 days

[2011] UKFTT 682 (TC)
Bailii
England and Wales

Taxes Management

Updated: 17 January 2022; Ref: scu.449635

First State Investment Management (UK) Ltd v Revenue and Customs (Vat – Other): FTTTx 19 May 2016

FTTTX VAT – Application for a direction that an appeal should be sisted (stayed) pending the outcome of a final decision of the High Court or the final decision of another Tribunal case -Tribunal Rules 2 and 5 – The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Application refused.

[2016] UKFTT 349 TC
Bailii
England and Wales

Taxes – Other

Updated: 17 January 2022; Ref: scu.564828

Stanleyparma and Stanleybet Malta v Agenzia delle Dogane e dei Monopoli UM Emilia Romagna – SOT Parma: ECJ 26 Feb 2020

(Judgment) Reference for a preliminary ruling – Freedom to provide services – Article 56 TFEU – Games of chance – Taxation – Principle of non-discrimination – Single tax on betting

C-788/18, [2020] EUECJ C-788/18
Bailii
European

European, Licensing, Taxes – Other

Updated: 17 January 2022; Ref: scu.654830

Regione Veneto v HD: ECJ 13 Feb 2020

(Citizenship of The Union – Order) Reference for a preliminary ruling – Article 53 (2) of the Rules of Procedure of the Court – Historic vehicles – Non-homogeneous tax treatment within the same Member State – Purely internal situation – Manifest inadmissibility

C-468/19, [2020] EUECJ C-468/19_CO, ECLI: EU: C: 2020: 97
Bailii
European

Taxes – Other

Updated: 17 January 2022; Ref: scu.654815

AJM Mansell Ltd v Revenue and Customs: FTTTx 25 Sep 2012

Income tax – penalty for late payments of monthly PAYE and NICs – whether payments allocated to the correct tax month – whether PAYE is a debt due from the employer – common law authorities on the allocation of payments – whether HMRC should have allocated the payments in a manner more favourable to the company – whether the company had a reasonable excuse for late payment – appeal dismissed and penalty confirmed

[2012] UKFTT 602 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 17 January 2022; Ref: scu.466147

G Wilson (Glaziers) Ltd v Revenue and Customs: FTTTx 11 Nov 2011

VAT default surcharge – five defaults recorded and three surcharges levied – whether a Time to Pay arrangement existed – on the evidence, no – whether genuine belief that had a Time to Pay arrangement – yes – whether this amounted to a reasonable excuse – yes for three of the five periods – whether it was fair and just not to adjourn the appeal to hear further evidence – yes – appeal allowed in part

[2011] UKFTT 731 (TC)
Bailii
England and Wales

VAT

Updated: 14 January 2022; Ref: scu.449654

Bromley Emergency Training and Development Ltd v Revenue and Customs: FTTTx 6 Jan 2012

VAT – Registration – Supply of services – Training courses – Advance payments – Threshold for registration – Whether time of supply rules apply when deciding when threshold exceeded – Yes – VATA 1994 s.6.4, Sch 1 para 1 – Appeal dismissed

[2012] UKFTT 30 (TC)
Bailii
England and Wales

VAT

Updated: 14 January 2022; Ref: scu.450784

Firstpoint (Europe) Ltd v Revenue and Customs: FTTTx 4 Nov 2011

VAT: Place of Supply; Council Directive 2008/8/EC, Article 46 supplies to non-taxable persons, Value Added Tax Act (VATA) 1994, Schedule 4 Part 3 paragraph 10(1) and (2) exceptions relating to supplies not made to relevant business person, Intermediaries: intention to facilitate the making of supplies of sports scholarships by US academic institutions; whether place of supply is US or UK. Appeal Allowed.

[2011] UKFTT 708 (TC)
Bailii
England and Wales

VAT

Updated: 14 January 2022; Ref: scu.449653

Rev Dr Johnstone, Minister, North Leith, and Gladstone, Treasurer, and Strong, Their Lessee v Chalmers, and Watson, Cooper: HL 6 Apr 1781

Teind Fish – Duty – Parole – Usage.- The minister of the parish of North Leith, by virtue of grants, has a right to exact a duty on all fish brought into the ports of Leith and Newhaven. Action being raised to enforce this right, held by the Court of Session, (1.) That the minister had no right to the tithe of fish brought into Leith and Newhaven, which were meant to be again exported, and, (2.) Nor to the tithe of fish which had paid teind where they were caught. In the House of Lords, affirmed as to the first point, but reversed as to the second; upon the ground, that a practice of so exacting teind on all fish brought into Leith and Newhaven, without distinction, was established by the proof led in explanation of the extent of the right.

[1781] UKHL 2 – Paton – 559, (1781) 2 Paton 559
Bailii
Scotland

Ecclesiastical, Taxes – Other

Updated: 13 January 2022; Ref: scu.562111

Revenue and Customs (HMRC) v London Clubs Management Ltd: CA 9 Oct 2018

Important point of principle concerning gaming duty, namely the interpretation of section 11(10)(a) of the Finance Act 1997 (‘FA 1997’). The issue in the appeal is the pure point of law as to whether a player who places a bet in one of LCM’s casinos using either a free bet voucher, or a non-negotiable chip (referred to collectively, both in this judgment and by the UT, as ‘Non-Negs’), has staked ‘value, in money or money’s worth’ with the casino, within the meaning of section 11(10)(a) of the FA 1997.

Lady Justice Gloster
[2018] EWCA Civ 2210, [2019] LLR 1, [2019] STC 274, [2019] 1 WLR 1, [2018] EWCA Civ 2210
Bailii, Bailii
England and Wales

Taxes – Other

Updated: 13 January 2022; Ref: scu.646281

Edwards v Revenue and Customs (National Insurance Contributions : Liability): FTTTx 2 Mar 2016

EW National Insurance Contributions – police officer seconded to Foreign and Commonwealth Office in Kosovo – application of Family Allowance, National Insurance and Industrial Injuries (Yugoslavia) Order 1958 (the ‘Order’) to Kosovo – whether Order took effect under s 179 SSAA 1992 – whether Appellant in government service for purposes of the Convention- held not in such service as a police officer, but in such service by virtue of terms of secondment.

[2016] UKFTT 189 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 13 January 2022; Ref: scu.561890