Category: Taxes – Other

Revenue and Customs v Northumbrian Water Ltd: UTTC 13 Mar 2015

FTTTx Aggregates Levy – aggregate extracted from pit and used in construction of dams and causeway around reservoir – commercial exploitation – whether aggregate ‘again becomes part of the land at the site from which it was won’ (Finance Act 2001, s 19(3)(e)) – proper approach to interpretation of ‘site’ in this context

[2015] UKUT 93 (TCC)
Bailii
England and Wales

Taxes – Other

Updated: 01 January 2022; Ref: scu.549080

Sporting Options Plc, Regina (on the Application Of) v Horserace Betting Levy Board: Admn 31 Jul 2003

The claimant sought judicial review of the rate of levy set by the respondent, saying that they operated a new kind of system which was treated unfairly.
Held: The procedure followed in settling the levy was unsatisfactory. The claimant would be adversely affected by the structure proposed, but had not been allowed a proper part in the consultation. The decision might have been quashed but for the fact that declaratory relief only had been sought.

Mr Justice Hooper
[2003] EWHC 1943 (Admin)
Bailii
Betting Gaming and Lotteries Act 1963 55
England and Wales
Citing:
Cited – Regina v Secretary of State for the Home Department ex parte Doody and Others HL 25-Jun-1993
A mandatory lifer is to be permitted to suggest the period of actual sentence to be served. The Home Secretary must give reasons for refusing a lifer’s release. What fairness requires in any particular case is ‘essentially an intuitive judgment’, . .
Cited – Regina v North and East Devon Health Authority ex parte Coughlan and Secretary of State for Health Intervenor and Royal College of Nursing Intervenor CA 16-Jul-1999
Consultation to be Early and Real Listening
The claimant was severely disabled as a result of a road traffic accident. She and others were placed in an NHS home for long term disabled people and assured that this would be their home for life. Then the health authority decided that they were . .

Lists of cited by and citing cases may be incomplete.

Licensing, Taxes – Other

Updated: 01 January 2022; Ref: scu.185048

Vaughan v Revenue and Customs: FTTTx 15 Mar 2012

FTTTX GENERAL BETTING DUTY – Missing till rolls – ‘Best judgement’ assessments made – Whether HMRC had acted perversely or in bad faith in making assessments – No – Whether taxpayer had positively shown assessments were wrong – No – Appeal dismissed
PENALTY – Whether betting stakes deliberately understated – Yes – Appeal dismissed

Brooks TJ
[2012] UKFTT 195 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 30 December 2021; Ref: scu.462644

Hengartner And Gasser (Freedom Of Establishment): ECJ 15 Jul 2010

ECJ Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Lease of hunting ground – Regional tax – Concept of economic activity – Principle of equal treatment

K. Lenaerts, P
[2010] EUECJ C-70/09
Bailii
Citing:
Opinion – Hengartner And Gasser (Freedom Of Establishment) ECJ 20-May-2010
ECJ Opinion – Agreement between the European Community and its Member States on the one hand, and the Swiss Confederation, on the other hand, on the free movement of persons – Independent – Lease of hunting . .

Lists of cited by and citing cases may be incomplete.

European, Taxes – Other

Updated: 28 December 2021; Ref: scu.544218

Cleaver (T/A Bre Cleaver Fruit and Veg Wholesaler) v Revenue and Customs: FTTTx 17 Nov 2014

FTTTx Procedure – employer’s appeal against HMRC decision on statutory sick pay – employee affected joined as second respondent to the appeal – established that appellant does not dispute entitlement to SSP, only dispute is whether it has been paid or not – Tribunal jurisdiction not engaged – appeal struck out – second respondent applied for reinstatement – reinstatement refused

[2014] UKFTT 1075 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 24 December 2021; Ref: scu.540289

Ryanair v Commission: ECFI 25 Nov 2014

ECJ Judgment – State aid – Aviation sector – Irish air travel tax – Exemption for transit and transfer passengers – Decision finding no State aid – Failure to open the formal investigation procedure – Serious difficulties – Procedural rights of parties concerned

G. Berardis, P
[2014] EUECJ T-512/11, ECLI:EU:T:2014:989
Bailii
European

Taxes – Other

Updated: 23 December 2021; Ref: scu.539175

Lord Advocate v Babcock and Wilcox (Operations) Ltd: HL 15 Mar 1972

Construction of selective employment tax

Lord Reid,
Lord Morris of Borth-Y-Gest,
Lord Diplock,
Lord Simon of Glaisdale,
And,
Lord Kilbrandon
[1972] UKHL 8, [1972] 1 WLR 488, [1972] 1 All ER 1130, [1972] SLT 103, [1972] SC (HL) 1, (1972) 12 KIR 329
Bailii
Finance Act 1966 44
Scotland
Cited by:
Cited – MSF v Refuge Assurance Plc, United Friendly Insurance EAT 15-Feb-2002
EAT The EAT considered the employer’s duties to consult on making redundancies. The ET had found that company had satisfied the requirements. The Union argued that the duty to consult arose as soon as . .
Cited – MSF v Refuge Assurance Plc, United Friendly Insurance EAT 15-Feb-2002
EAT The EAT considered the employer’s duties to consult on making redundancies. The ET had found that company had satisfied the requirements. The Union argued that the duty to consult arose as soon as . .

Lists of cited by and citing cases may be incomplete.

Employment, Taxes – Other

Updated: 22 December 2021; Ref: scu.279734

Mobarak v Director of Border Revenue: FTTTx 24 Sep 2014

Excise Duty – whether Appellant was ‘holding’ goods and whether the Appellant was in ‘possession’ of goods’ or ‘concerned in the keeping or otherwise dealing’ with goods on which excise duty was due – yes – whether penalty payable – yes – appeal disallowed.

[2014] UKFTT 914 (TC)
Bailii
England and Wales

Customs and Excise, Taxes – Other

Updated: 21 December 2021; Ref: scu.537262

Murphy v Revenue and Customs: FTTTx 31 Jul 2014

FTTTx National Insurance Class 2 contributions – failure to pay – whether failure to pay attributable to ignorance or error – whether due to failure to exercise due care and diligence – appointment of accountant to deal with all tax matters – accountant failed to correctly advise appellant – appeal allowed

[2014] UKFTT 734 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 20 December 2021; Ref: scu.535791

Payedoc Payroll Services Ltd v Revenue and Customs: FTTTx 22 Jul 2014

FTTTx Money Laundering Regulations – penalty for failure to register – whether the Appellant had taken all reasonable steps and exercised all due diligence to ensure that it complied with its obligations – whether HMRC were precluded from issuing a penalty – appeal dismissed and penalty confirmed

[2014] UKFTT 711 (TC)
Bailii

Taxes – Other

Updated: 18 December 2021; Ref: scu.535343

Patersons of Greenoakhill Ltd v Revenue and Customs: UTTC 22 May 2014

UTTC LANDFILL TAX – biodegradable material sent to landfill – material decomposes and produces landfill gas including methane – methane used to power gas engines generating electricity – whether that material sent to landfill which generates gas used for electricity generation discarded as waste by appellant

[2014] UKUT 225 (TCC)
Bailii
England and Wales

Taxes – Other

Updated: 17 December 2021; Ref: scu.534511

Pittack v Revenue and Customs: FTTTx 9 Jul 2014

PROCEDURE – hearing in the absence of the appellant – application of the Tribunal Rules – Schedule 36 Information Notice – personal private residence – statement of worldwide assets and liabilities – whether information ‘reasonably required’ for the purposes of checking the Appellant’s tax position – appeal against penalty – Notice varied – penalty upheld.

[2014] UKFTT 670 (TC)
Bailii

Taxes – Other

Updated: 17 December 2021; Ref: scu.534279

OCO Ltd and Toughglaze (Uk) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 4 Jul 2017

Income Tax – EBT Scheme – discretionary power of appointment – allocation of amounts to sub-trust in respect of directors and families – no appointment of sums by trustees to directors – directors received benefits mainly in form of interest free loans made by trustees: Whether sums contributed to EBT / Sub-trust / payment of loan amounted to earnings subject to PAYE / NICs
Issues: Whether contribution to EBT was redirection of earnings? – No- Whether despite no allegation of Snook sham being made discretionary trust was really a bare trust applying case law approach of Autoclenz v Belcher and Antoniades v Villiers? – No – Whether payment of earnings applying Ramsay approach – yes – appeals dismissed

[2017] UKFTT 589 (TC), [2018] SFTD 123
Bailii
England and Wales

Income Tax

Updated: 17 December 2021; Ref: scu.592619

Fresh Catch Ltd v Revenue and Customs (Customs Duty : Other): FTTTx 22 Mar 2016

Civil Evasion Penalty – Customs Duties – failure to declare six imports of mackerel from non-EU vessels – whether penalty or further mitigation appropriate – 20% penalty confirmed – Finance Act 2003, Sections 25 and 29 – Appeal dismissed

[2016] UKFTT 196 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 16 December 2021; Ref: scu.561896

Didlick v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 22 Mar 2016

Income tax – incorrect returns – HMRC amendments to self-assessment return in respect of profits of self-employment – whether HMRC had incorrectly disallowed expenditure – on the facts, no – whether assessment correctly calculated – yes – whether penalties correctly assessed – yes – appeal dismissed

[2016] UKFTT 197 (TC)
Bailii
England and Wales

Income Tax

Updated: 16 December 2021; Ref: scu.561889

Craig and Others v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 22 Mar 2016

Moneys paid as accommodation allowances – Whether earnings? – Section 62 ITEPA 2003 – Yes – Whether exempt from charge under section 99 ITEPA? – No – Whether incurred wholly exclusively and necessarily in the performance of the duties of employment? – Section 336 ITEPA 2003 – No – Appeals against Closure Notices dismissed

[2016] UKFTT 194 (TC)
Bailii
England and Wales

Income Tax

Updated: 16 December 2021; Ref: scu.561887

Crawford v Dunlop and Another: CANI 20 Feb 2014

The court was asked ‘When does a director and shareholder of a company fall to be treated as an ’employee’ of the company for the purposes of redundancy and insolvency payments from the National Insurance Fund administered by the Department of Employment and Learning?’

Girvan LJ Coghlin LJ and Weatherup J
[2014] NICA 26
Bailii
Northern Ireland

Employment, Insolvency, Taxes – Other

Updated: 16 December 2021; Ref: scu.534050

EJ Parkinson and Son Ltd v Revenue and Customs: FTTTx 24 Jun 2014

FTTTx PENALTY for late submission of a monthly return required under the Hydrocarbon Oils (Registered Dealers in Controlled Oil) Regulations 2002 – whether the appellant had a reasonable excuse for the late submission – found that the return had been posted to HMRC more than 3 weeks before the due date although it was not received by HMRC – a reasonable excuse found to have been established – appeal allowed

John Walters QC TJ
[2014] UKFTT 627 (TC)
Bailii
Hydrocarbon Oils (Registered Dealers in Controlled Oil) Regulations 2002

Taxes – Other, Taxes Management

Updated: 16 December 2021; Ref: scu.533694

Shanklin Conservative and Unionist Club v Revenue and Customs (Vat – Exempt Supplies : Other): FTTTx 25 Feb 2016

VAT – whether appellant a body with aims of a political nature making a supply to its members in return for subscriptions – whether appellant entitled on this basis to exempt whole or part of its membership subscription – no – whether Tribunal has jurisdiction to consider applicability of ESC 3.35 – applying BT Pension Fund – no – appeal dismissed – comment on meaning of ESC 3.35

[2016] UKFTT 135 (TC), [2016] STI 1197, [2016] SFTD 513
Bailii
England and Wales

VAT

Updated: 13 December 2021; Ref: scu.561858

Aabsolute Bond Ltd v Revenue and Customs: FTTTx 26 Sep 2012

FTTTx PROCEDURE – appeal – application for stay of proceedings pending possible criminal proceedings – factors to be taken into account – held, on facts, hearing of appeal not prejudicial to such possible proceedings – in any event, not known whether director likely to be charged – delay between arrest and date of application – discretion under Tribunal Rule 5 – application of overriding objective under Rule 2 – application refused

[2012] UKFTT 603 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 11 December 2021; Ref: scu.466145

Talati v Revenue and Customs: FTTTx 7 Oct 2021

PROCEDURE – personal liability notices – reinstatatement of appeal – allowed – whether jurisdiction to hear appeal against a corporation tax personal liability notice where no appeal made to HMRC – no – application for permission to appeal a VAT personal liability notice and s61 notice out of time – whether good reason for delay – no – application refused

[2021] UKFTT 363 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 11 December 2021; Ref: scu.669776

Bayliss v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation): FTTTx 14 Jul 2016

Capital gains tax – self assessment- penalty under s 95(1) Taxes Management Act 1970- whether incorrect return delivered fraudulently or negligently- reliance on advice as to effectiveness of capital loss generation scheme involving contracts for differences

[2016] UKFTT 500 (TC), [2017] SFTD 370, [2016] STI 2687
Bailii
England and Wales

Capital Gains Tax

Updated: 10 December 2021; Ref: scu.567686

Baylis v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 26 Oct 2016

Benefits in kind – family company paid care home fees for Mrs Baylis, wife of one employee and mother of another – whether contract with care home made in a personal capacity or as agent for employer – agency law considered and applied – held, contracted as agent – provision of the care therefore benefit in kind for family member – whether statute directs which of two possible employees liable to benefit in kind charge – whether a matter of employer’s discretion – reliance on Vestey – other personal expenses paid by employer – whether taken into account when dividends calculated – whether benefits in kind – appeal allowed

Judge Anne Redston
[2016] UKFTT 725 (TC), [2017] SFTD 217
Bailii
England and Wales

Income Tax

Updated: 10 December 2021; Ref: scu.571792

Mcilroy v Revenue and Customs: FTTTx 9 May 2014

Hydrocarbons Oil Duty; s.13(1)(A) Hydrocarbon Oils Duties Act 1979 (HODA); use of marked gas oil; application to strike out appeal out of time; whether evidence adduced was ‘prima facie cogent’ or otherwise sufficient to allow appeal to proceed: no; appeal struck out

[2014] UKFTT 429 (TC)
Bailii
Hydrocarbon Oils Duties Act 1979
England and Wales

Taxes – Other

Updated: 05 December 2021; Ref: scu.526846

Ringwood Marketing and Another v Revenue and Customs: FTTTx 25 Feb 2014

CUSTOMS DUTY- Ringwood two wrongdoing penalties – pounds 58,716.10 and pounds 12,086.90 and Wilkinson one wrongdoing penalty of pounds 65,934.35 – supply and delivery of wine – duty unpaid – Ringwood’s second penalties arise from a prompted and deliberate supply – second penalty up held – Wilkinson reasonable excuse for its penalties -cases allowed in part

[2014] UKFTT 229 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 04 December 2021; Ref: scu.525232

Reed Employment Plc and Others v Revenue and Customs: UTTC 9 Apr 2014

UTTC INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – allowances for travel and subsistence costs- character of allowances – whether earnings under ITEPA Part 3 Chapter 1 – Yes – or sums treated as earnings under ITEPA Part 3 Chapter 3 – No – whether recipients had permanent or temporary workplaces – permanent – travel costs ordinary commuting expenses and not deductible – whether allowances within dispensations granted pursuant to ITEPA s65 -No – whether dispensations could lawfully be granted – No
JUDICIAL REVIEW – whether appellants had legitimate expectation that allowances would not be subject to income tax and NICs and that dispensations would not be revoked and HMRC would not seek income tax and NICs from employees retrospectively – No
Whether appellants under obligation as employers to make PAYE deductions in respect of allowances paid – Yes – appeal and judicial review application dismissed

[2014] UKUT 160 (TCC)
Bailii
England and Wales

Taxes – Other, Income Tax

Updated: 03 December 2021; Ref: scu.525886

Holger Forstmann Transporte GmbH and Co KG v Hauptzollamt Munster: ECJ 30 Apr 2014

(Advocate General’s Opinion) Taxation of energy products – Exceptions – Energy products contained in normal tanks of commercial motor vehicles intended for use as motor vehicles by the same vehicles – Interpretation of the concept of’ normal tanks ‘- Tanks mounted by dealers or body-builders

C-152/13, [2014] EUECJ C-152/13
Bailii
European

Taxes – Other

Updated: 03 December 2021; Ref: scu.525430

Versteegh Ltd and Others v Revenue and Customs: FTTTx 28 May 2014

FTTTx COSTS – Complex appeals- appeals from group companies concerned in a scheme designed to achieve a deduction for a loan relationship debit in one (the Borrower) without giving rise to a corresponding taxable amount in the Lender or another group company (the Share Recipient) – Tribunal allowed appeals of Lender and Borrower, but dismissed appeal of Share Recipient – costs order – identification of successful party – whether successful party should recover in respect of all issues – whether costs awarded to a successful appellant should be paid by HMRC or by the unsuccessful appellant – applicability of Bullock or Sanderson order

[2014] UKFTT 397 (TC)
Bailii

Taxes – Other, Costs

Updated: 03 December 2021; Ref: scu.525405

The Derby Fireplace Company Ltd v Revenue and Customs: FTTTx 25 Feb 2014

Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether insufficiency of funds reasonable excuse – no – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – whether a reasonable excuse for late payment – no – appeal dismissed

[2014] UKFTT 236 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 03 December 2021; Ref: scu.525213

Fieldmuir Ltd T/A Centurion Freight Services v Revenue and Customs: FTTTx 1 Nov 2021

INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – strike out application – appeal against refusal to repay income tax (PAYE) and NICs – overpaid income tax: claim did not meet requirements of Schedule 1A TMA 1970 – consideration of whether HMRC exercised care and management powers to waive requirements – held: they did not – hence Tribunal did not have jurisdiction – overpaid NICs: HMRC made decision that precondition to regulation 52 Social Security (Contributions) Regs 2001 application (that NICs paid in error) not satisfied – decision was subject to appeal to Tribunal – Tribunal had jurisdiction – application for strike out allowed in part (income tax) and dismissed in part (NICs)

[2021] UKFTT 389 (TC)
Bailii
England and Wales

Taxes – Other, Income Tax

Updated: 02 December 2021; Ref: scu.669779

The Redhill Islamic Centre Trust v Revenue and Customs: FTTTx 10 Jan 2014

Income tax -penalties for failure to file P35 end of year PAYE forms for 2010-11 and 2011-12 – first charity removed from Charity Commission website and new charitable trust established – whether penalties validly issued – held, yes in relation to three of the penalties and no decision on the fourth – whether valid application for late appeal made – held yes, in relation to 2011-12 only – whether permission should be given for a late appeal – permission refused.

[2014] UKFTT 56 (TC)
Bailii

Taxes – Other

Updated: 30 November 2021; Ref: scu.521740