Category: Taxes – Other

Stolkin v Revenue and Customs: FTTTx 15 Dec 2011

Capital Gains Tax – Relationship between Enterprise Investment Scheme relief and taper relief in relation to properties that had been part used for business purposes and part for non-business purposes and properties used for part of the period of ownership for business purposes and part for non-business purposes – Appeal allowed

[2011] UKFTT 831 (TC), [2012] SFTD 541, [2012] STI 223
Bailii
England and Wales

Capital Gains Tax

Updated: 12 January 2022; Ref: scu.450955

Desai v The Director of Border Revenue: FTTTx 24 Nov 2010

Seizure of and refusal to restore Appellant’s vehicle – commercial importation of tobacco – purchase made by Appellant’s passenger – Appellant’s assertion he was not complicit in the purchase – proportionality – hardship – appeal dismissed

[2010] UKFTT 595 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 12 January 2022; Ref: scu.567536

Key IP Ltd v Revenue and Customs: FTTTx 8 Nov 2011

CORPORATION TAX – EXPENSES – Legal costs of bringing defamation proceedings – Legal costs paid solely by the Appellant company but both the Appellant company and its sole director named as claimants in the defamation proceedings – Defamation proceedings alleging that defendants had published a defamatory statement to the effect that the Appellant company’s sole director had lied to clients – Whether legal costs of defamation proceedings were ‘wholly and exclusively laid out or expended for the purposes of the trade or profession’ (ICTA s.74) – yes in the particular circumstances of the case – Appeal allowed

[2011] UKFTT 715 (TC)
Bailii
Income and Corporation Taxes Act 1988
England and Wales

Corporation Tax

Updated: 12 January 2022; Ref: scu.449663

Levi Solicitors Llp v Revenue and Customs: FTTTx 10 Nov 2011

VAT default surcharge – request for a Time To Pay arrangement under S.108 Finance Act 2009 – arrangement agreed after protracted delay – dispute as to period(s) for which arrangement was to relate – whether arrangement included disputed period or operated retrospectively from date of request

[2011] UKFTT 727 (TC)
Bailii
England and Wales

VAT

Updated: 12 January 2022; Ref: scu.449664

Stirling (T/A Back 2 Roots) v Revenue and Customs: FTTTx 18 Jan 2012

Appeal against late finalising penalty for partnership return – no return submitted – confusion over what was sent- Appellant alleges sent same details as previous years – was he properly notified – no clear evidence of notice being sent out – appeal allowed.

[2012] UKFTT 143 (TC)
Bailii
England and Wales

Taxes Management

Updated: 10 January 2022; Ref: scu.451942

Hanson v Revenue and Customs: FTTTx 31 Jan 2012

INHERITANCE TAX – deemed transfer on death – deceased’s estate included a farmhouse – whether the Appellant, who had been in occupation of the farmhouse at the date of the death and for some years prior thereto and had incurred expenditure on the farmhouse, had acquired an equitable interest in the farmhouse such as to reduce or eliminate the value attributable thereto which ought to be included in the deceased’s estate – held, no – whether the farmhouse was agricultural property within section 115(2) Inheritance Tax Act 1984 – nature of the nexus required between a farmhouse and the agricultural land or pasture etc. in the definition – whether such nexus was occupation and ownership or only occupation – held, the nexus is only occupation – Special Commissioner’s decision in Rosser v IRC [2003] STC (SCD) 311 not followed – appeal allowed

[2012] UKFTT 95 (TC), [2012] SFTD 705, [2012] STI 1388, [2012] WTLR 597
Bailii
England and Wales

Inheritance Tax

Updated: 10 January 2022; Ref: scu.451936

Craig v Revenue and Customs: FTTTx 27 Jan 2012

Income Tax; Enquiry into Self Assessment Return; Amendments to Return; whether deductions should be made for invoices rendered by Appellant’s limited company; whether services actually performed by that company and if so, when performed; principles of generally accepted accounting practice; accruals basis of accounting; computation of profits in accordance with such practice; Finance Act 1998 s42; decision in principle in favour of Respondents in principal outstanding issue in appeal.

[2012] UKFTT 90 (TC)
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.451931

Porter v Revenue and Customs: FTTTx 26 Jan 2012

Amendments to self-assessment returns for 2000-01, 2001-01 and 2002-03 – closure notices – appeal against closure notices – review offered but no response received – appeal deemed determined – Appellant seeking permission of Tribunal to make a late appeal – balancing exercise in the light of the overriding objective – balance clearly in favour of HMRC – permission to appeal refused

[2012] UKFTT 87 (TC)
Bailii
England and Wales

Taxes Management

Updated: 10 January 2022; Ref: scu.451940

BP Oil Development Ltd v Inland Revenue Commissioners: HL 12 Dec 1991

HL Petroleum revenue tax – Tariff receipts from providing the use of a pipeline and other facilities to another oil field – Tariff receipts allowance – Whether allowance to be calculated by reference to the totality of receipts from a user field or each amount separately which is paid for the use of separate qualifying assets – Oil Taxation Act 1983, ss 6-9, Sch 3, paras 1(2), 2(1).

[1991] UKHL TC – 64 – 498, [1992] STC 28, [1991] STI 1149, 64 TC 498
Bailii
Oil Taxation Act 1983
England and Wales

Taxes – Other

Updated: 10 January 2022; Ref: scu.559768

ECR Consulting Ltd v Revenue and Customs: FTTTx 11 May 2011

National Insurance – earnings of worker supplied by service company – provision of services through intermediary – Company contracting to provide computer services – whether, if arrangements had taken the form of a contract between the worker and the client, the worker would have been employed by the client under a contract of service – No – Appeal allowed- Social Security Contribution (Intermediaries) regulations 2000, SI 2000/727, reg 6 (1) (c).

[2011] UKFTT 313 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 10 January 2022; Ref: scu.443036

Gaysha Ltd v Revenue and Customs: FTTTx 23 Dec 2015

FTTTx VALUE ADDED TAX – default surcharge – late payment of VAT – daily restriction on total payments from bank account – whether reasonable excuse – no – proportionality – whether disproportionate in trader’s circumstances – need for evidence – insufficient evidence to show that disproportionate – held, not disproportionate – appeal dismissed

[2015] UKFTT 678 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 09 January 2022; Ref: scu.558260

Mike Haynes Ltd v Revenue and Customs: FTTTx 21 Mar 2014

INCOME TAX – penalties for late filing of employer’s annual return under Regulation 73 PAYE Regulations – section 98A(2) and (3) Taxes Management Act 1970 – whether paper return submitted – appellant did not have access to internet – whether a paper return a valid return for Regulation 73 – Regulation 205 requiring electronic returns- no – relationship with Regulation 210 PAYE Regulations in relation to penalties for failure to file annual return electronically – appeal dismissed

[2014] UKFTT 279 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 08 January 2022; Ref: scu.525282

Moss v Revenue and Customs: FTTTx 1 Jul 2010

NATIONAL INSURANCE – appellant paying married woman’s contributions – whether eligible to make additional Class 3 contributions – precluded by ss 13-14 Social Security Contributions and Benefits Act 1992 – whether domestic legislation compatible with Community and Convention rights – yes – appeal dismissed

[2010] UKFTT 295 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 08 January 2022; Ref: scu.422324

OKG AB v Skatteverket: ECJ 1 Oct 2015

ECJ Judgment – Reference for a preliminary ruling – Directive 2003/96/EC – Articles 4 and 21 – Directive 2008/118/EC – Directive 92/12/EEC – Article 3(1) – Scope – Rules of a Member State – Levying of a tax on the thermal power of nuclear reactors

ECLI:EU:C:2015:636, C-606/13, [2015] EUECJ C-606/13
Bailii
Directive 2008/118/EC, Directive 92/12/EEC, Directive 2003/96/EC

European, Taxes – Other, Utilities

Updated: 04 January 2022; Ref: scu.552877

Singh v Revenue and Customs: FTTTx 4 Nov 2011

COMPENSATION PAYMENT for loss of office – Post Office Network Reinvention – whether capital payment for goodwill – or compensation for loss of office- payment compensation for loss of office – HMRC out of time to raise discovery assessment – section 29 (4) Taxes Management Act 1970 – appeal allowed

[2011] UKFTT 707 (TC)
Bailii
Taxes Management Act 1970 29(4)
England and Wales

Taxes Management, Income Tax

Updated: 04 January 2022; Ref: scu.449675

Herbert’s Trustees v Inland Revenue: HL 2 May 1913

The Finance (1909-10) Act 1910 provides that in certain events duty shall be payable on the increment value of any land, and that such increment value shall be deemed to be the amount (if any) by which the site value of the land, at the time of the collection of the duty, exceeds the assessable site value of the land as ascertained originally in accordance with the general provisions of the Act as to valuation.
Held 9rev. judgment of the Valuation Appeal Court) that the assessable site value of land within the meaning of the Act might be a minus quantity.
Circumstances in which, in an appeal at the instance of the Crown from the Valuation Appeal Court to the House of Lords arising out of the construction of the Finance (1909-10) Act 1910, in which the Crown were successful, their Lordships, in respect that the point was an entirely novel one, made no order as to costs.

Lord Chancellor (Haldane), Lord Atkinson, Lord Shaw, and Lord Moulton
[1913] UKHL 569, 50 SLR 569
Bailii
Scotland

Taxes – Other

Updated: 04 January 2022; Ref: scu.632744

Vaultdawn Ltd and Others (As Listed In The Schedule To This Decision Notice) v Revenue and Customs: FTTTx 6 Aug 2015

FTTTx PROCEDURE – application for reinstatement of withdrawn appeal – Rule 17(3) – applications for reinstatement of struck-out appeals – Rule 8(5) – approach to be adopted to Rule 2 overriding objective in context of reinstatement applications

[2015] UKFTT 383 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 03 January 2022; Ref: scu.551557

Garland v Revenue and Customs: FTTTx 21 Aug 2015

FTTTx National Insurance Contributions – whether appellant entitled to pay contributions voluntarily for a period between 1963 and 1984 when we was resident outside the EU – effect of Articles 9 and 94 of Regulation 1408/71 – whether prior residence in Ireland treated as residence in the UK – status of national insurance credits awarded in Ireland – appeal dismissed

[2015] UKFTT 417 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 03 January 2022; Ref: scu.551537

Mehta v Revenue and Customs: FTTTx 18 Aug 2015

FTTTx National Insurance Contributions : Liability – what payments had been made to earner and when – liability to NICs of payments on account of earnings – effect of failure by employer to deduct employee’s NICs – earner treated as if employee’s NICs had been paid on due date – regulations 6 and 39 Social Security (Contributions) Regulations 1979 (SI 1979/591)

[2015] UKFTT 396 (TC)
Bailii
Social Security (Contributions) 6 39Regulations 1979
England and Wales

Taxes – Other

Updated: 03 January 2022; Ref: scu.551544

Ahmed v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 23 Jul 2015

FTTTx Customs duty and Excise duty – civil evasion penalty – importation of cigarettes without declaration or payment of duty – Finance Act 2003 s 25 and Finance Act 1994 s 8 – whether appellant guilty of dishonest evasion – held burden of proof not discharged – appeal allowed

[2015] UKFTT 372 (TC)
Bailii
England and Wales

Customs and Excise, Taxes – Other

Updated: 03 January 2022; Ref: scu.551516

Hutchinson v Revenue and Customers: FTTTx 15 Jul 2015

Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Reasonable Excuse – Excise Duty – importation of tobacco products – appeal against assessment – – cross application to strike out – whether any reasonable prospect of the Appellant’s case succeeding – no – whether the Tribunal had jurisdiction to hear an appeal against the assessment – no – appeal struck out.

[2015] UKFTT 355 (TC)
Bailii
England and Wales

Customs and Excise, Taxes – Other

Updated: 02 January 2022; Ref: scu.550562

Williams v Revenue and Customs: FTTTx 6 Jul 2015

FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Assessment – EXCISE DUTY – Assessment on the basis that the Appellant held excise goods for a commercial purpose in the UK and was a person making the delivery of the goods or holding the goods intended for delivery within reg. 13 Excise Duty (Holding, Movement and Duty Point) Regulations 2010 – penalty issued pursuant to paragraph 20, Schedule 41, FA 2008 on the basis that the Appellant’s conduct in not taking reasonable care to avoid an evasion of excise duty was ‘deliberate’ – held that on the evidence the Appellant was no more than a courier paid to transport the goods into the UK and, being an innocent agent, was not holding the goods in the UK or making delivery of the goods – R v Taylor and Wood [2013] EWCA 1151 applied – appeals against both assessment and penalty allowed

[2015] UKFTT 330 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 02 January 2022; Ref: scu.550304