Category: Taxes – Other

Send Project v Revenue and Customs: FTTTx 24 Jan 2012

PENALTY – late submission of Employer’s Annual Return – whether a reasonable excuse has been shown for the late submission – on the evidence the employer tried unsuccessfully to submit a return on-line before the due date but was unaware that the attempt had been unsuccessful – the Tribunal accepted this as a reasonable excuse – appeal allowed
[2012] UKFTT 78 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.450832

Partridge v Revenue and Customs: FTTTx 22 Jan 2014

NATIONAL INSURANCE CONTRIBUTIONS – self-employed person – Class 2 NI contributions – amount of basic state pension – whether fully-stamped contribution cards submitted by taxpayer in every relevant year notwithstanding contributions not shown on his NI record – no – whether taxpayer entitled to make contributions outside time limits on grounds that his error in failing to make contributions was not due to his failure to exercise due care and diligence – no – s 11(1) Social Security Contributions and Benefits Act 1992 – regulations 4 and 6 Social Security (Crediting and Treatment of Contributions and National Insurance Numbers) Regulations 2001 – appeal dismissed
[2014] UKFTT 107 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.521730

Stomgrove Ltd v Revenue and Customs: FTTTx 5 Feb 2014

FTTTx PROCEDURE – COSTS – Appellant’s application for costs in complex case – whether entitled to costs relating to HMRC’s conduct prior to commencement of appeal proceedings – No – whether HMRC entitled to costs incurred after refusal of Appellant to accept offer of settlement in excess of amount awarded-Yes-applications allowed in part
[2014] UKFTT 169 (TC)
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.521805

GR Solutions Ltd v HMRC: UTTC 19 Jun 2013

UTTC NATIONAL INSURANCE CONTRIBUTIONS – Income Tax (Earnings and Pensions) Act 2003, s 114 – whether car purchased outright by employee who then sold interest in it to employer was during the co-ownership period ‘made available’ to the employee – held yes – Vasili applied – appeal dismissed.’
[2013] UKUT 278 (TCC)
Bailii
Income Tax (Earnings and Pensions) Act 2003 114
England and Wales

Updated: 26 October 2021; Ref: scu.513614

Priory London Ltd v Revenue and Customs (Annual Tax On Enveloped Dwellings – Penalties): FTTTx 9 Aug 2021

Annual tax on enveloped dwellings – penalties – late filing of returns – paragraphs 4(1)(c) and 4(3)(a) of Schedule 55 to the Finance Act 2009 – whether or not sufficient notice given in respect of the daily penalties – yes – whether or not the penalties should be reduced for special circumstances no – whether or not the penalties were disproportionate – no – appeal dismissed
[2021] UKFTT 282 (TC)
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.667919

Knowledgepoint 360 Group Ltd v Revenue and Customs: FTTTx 30 Jun 2011

National Insurance Contributions – Class 1 – payment by employee benefit trust to employee following sale of sponsoring company – whether a ‘gratuity’ – yes – whether the Appellant indirectly allocated the payment to the employee – no – whether payment made indirectly by the Appellant – no – Social Security (Contributions) Regulations 2001/1004, Regulation 5 – payment disregarded in calculating earnings – Channel 5 TV Group Limited v Morehead considered – appeal allowed
[2011] UKFTT 438 (TC), [2011] SFTD 977, [2011] STI 2497
Bailii
England and Wales

Updated: 26 October 2021; Ref: scu.443126

Gedir v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs): FTTTx 15 Mar 2016

INCOME TAX – termination payment -availability of Foreign Service Deduction-events arising from 2008 financial crisis-whether new employer ‘successor’ to previous employer-penalty for careless inaccuracy-professional advice taken-whether taxpayer should have done more-whether took reasonable care-penalties for late payment-payments on account
[2016] UKFTT 188 (TC)
Bailii
England and Wales

Updated: 22 October 2021; Ref: scu.561898

Revenue and Customs v Fowler (Income Tax): UTTC 30 May 2017

INCOME TAX – preliminary issue – section 15 ITTOIA 2005 – performance of duties of employed diver in UK waters treated as the carrying on of a trade in the UK – respondent resident in South Africa – whether income taxable as employment income under Article 14 or as business profits under Article 7 of the South Africa/UK Double Tax Treaty 2002 – interpretation of the Double Tax Treaty in accordance with the Vienna Convention on the Law of Treaties – application of Article 3(2) of the Double Tax Treaty
[2017] UKUT 219 (TCC), [2017] BTC 518, [2017] STC 1385
Bailii
Double Taxation Relief (Taxes on Income) (South Africa) Order 2002, Income Tax (Trading and Other Income) Act 2005 15
England and Wales
Citing:
Appeal from – Fowler v Revenue and Customs (Income Tax/Corporation Tax : Double Taxation) FTTTx 12-Apr-2016
INCOME TAX – preliminary issue – section 15 ITTOIA 2005 – performance of duties of employed diver in UK waters treated as the carrying on of a trade in the UK – appellant resident in South Africa – whether income taxable as employment income under . .

Cited by:
Appeal from – Fowler v HM Revenue and Customs CA 15-Nov-2018
Whether offshore diver was employee or self employed. . .
At UTTC – Fowler v Revenue and Customs SC 20-May-2020
The taxpayer, a diver resident in South Africa had undertaken engagements within UK waters and now disputed his liability to Income Tax using a deeming provision in section 5 of the 2005 Act being self employed.
Held: HMRC’s appeal succeeded. . .

Lists of cited by and citing cases may be incomplete.
Updated: 16 October 2021; Ref: scu.584686

Fowler v Revenue and Customs (Income Tax/Corporation Tax : Double Taxation): FTTTx 12 Apr 2016

INCOME TAX – preliminary issue – section 15 ITTOIA 2005 – performance of duties of employed diver in UK waters treated as the carrying on of a trade in the UK – appellant resident in South Africa – whether income taxable as employment income under Article 14 or business profits under Article 7 South Africa/UK Double Tax Treaty 2002 – interpretation of Double Tax Treaty in accordance with the Vienna Convention on the Law of Treaties – application of Article 3 (2) South Africa/UK Double Tax Treaty
[2016] UKFTT 234 (TC), [2016] STI 1718, 18 ITL Rep 644, [2016] SFTD 535
Bailii
Double Taxation Relief (Taxes on Income) (South Africa) Order 2002, Income Tax (Trading and Other Income) Act 2005 15
England and Wales
Cited by:
Appeal from – Revenue and Customs v Fowler (Income Tax) UTTC 30-May-2017
INCOME TAX – preliminary issue – section 15 ITTOIA 2005 – performance of duties of employed diver in UK waters treated as the carrying on of a trade in the UK – respondent resident in South Africa – whether income taxable as employment income under . .
At FTTTx – Fowler v HM Revenue and Customs CA 15-Nov-2018
Whether offshore diver was employee or self employed. . .
At FTTTx – Fowler v Revenue and Customs SC 20-May-2020
The taxpayer, a diver resident in South Africa had undertaken engagements within UK waters and now disputed his liability to Income Tax using a deeming provision in section 5 of the 2005 Act being self employed.
Held: HMRC’s appeal succeeded. . .

Lists of cited by and citing cases may be incomplete.
Updated: 16 October 2021; Ref: scu.562853

RKW Ltd v Revenue and Customs: FTTTx 30 Jan 2014

Corporation tax – deemed charge under s419 ICTA 1988 on loan to participator – investment in close company – shareholder agreement – subscription for shares payable by instalments – instalments not paid – whether loan to participator – no – Appeal allowed
[2014] UKFTT 151 (TC)
Bailii
England and Wales

Updated: 13 October 2021; Ref: scu.521741

Euroceanica (UK) Ltd v Revenue and Customs: FTTTx 26 Apr 2013

FTTTx Tonnage tax – credits arising from cash collateral – relevant shipping profits – loan relationship credits – whether received in the course of activities forming an integral part of shipping activities – yes – bareboat charter – over-capacity – meaning.
Short TJ
[2013] UKFTT 313 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.513426

Sutton v Revenue and Customs: FTTTx 6 Jan 2014

INCOME TAX- strike out -appeal facts identical to case appealed by husband – first-tier tribunal dismissed the husband’s appeal and both the first-tier tribunal and the upper tribunal dismissed the husband’s application to appeal the case to the upper tribunal- case dismissed.
[2014] UKFTT 44 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.521750

Hochtief Ltd v The Commissioners for Revenue and Customs: FTTTx 20 Nov 2009

FTTTx AGGREGATES LEVY – levy applicable to rock fill dam – whether ‘commercial exploitation’ – whether rock again becomes part of the land at the site from which it is won – Finance Act 2001 Sections 16, 17 and 19 – Appeal allowed.
– whether tax credit due on aggregate commercially exploited forming rock fill dam as part of a hydro electric project – industrial process – production of energy. Finance Act 2001 Section 30 – Aggregate Levy (General) Regulations 2002 – Opinion.
[2009] UKFTT 321 (TC)
Bailii
England and Wales

Updated: 12 October 2021; Ref: scu.409107

Phillips v Revenue and Customs (Income Tax and NICS – Decision That Appellant Self-Employed During Period of Engagement): FTTTx 31 Mar 2021

INCOME TAX and NICs – decision that Appellant self-employed during period of engagement – whether relationship one of employment or self-employment – evidence supports conclusion that Appellant was self-employed – decision affirmed and appeal dismissed
[2021] UKFTT 91 (TC)
Bailii
England and Wales

Updated: 29 September 2021; Ref: scu.663669

Cabourne v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 29 Mar 2017

Penalty – Income Tax – Late payment penalty – Accelerated Payment – allocation of repayment credit against earlier payment notice agreed to by taxpayer – whether allocation against earlier notice rather than payment notice to which penalty related was reasonable excuse – no – whether special circumstances warranting penalty reduction – no – appeal dismissed
[2017] UKFTT 258 (TC)
Bailii
England and Wales

Updated: 27 September 2021; Ref: scu.581660

Renaissance Accountancy Services Ltd v Revenue and Customs: FTTTx 25 Jan 2012

MONEY LAUNDERING REGULATIONS 2007 – Penalty for failure by accountant to register under Regulations (reg 32(4)) – Whether the person ‘took all reasonable steps and exercised all due diligence to ensure that the requirement would be complied with’ (reg 42(2)) – Appeal dismissed
[2012] UKFTT 83 (TC)
Bailii
England and Wales

Updated: 25 September 2021; Ref: scu.450829

Tarlo Worldwide Ltd v Revenue and Customs: FTTTx 25 Jan 2012

VALUE ADDED TAX- – MTIC-sale of mobile phones and CPUs – appellant’s repayment claims of pounds 1,523,459.88 refused on grounds that the appellant knew or ought to have known that the transactions were part of an MTIC fraud -appellant in ‘clean chain’ knew that the deals were part of a VAT fraud – appellant failed to attend hearing without good reason — costs reserved – appeal dismissed
[2012] UKFTT 85 (TC)
Bailii
England and Wales

Updated: 25 September 2021; Ref: scu.450837

Europlus Trading Ltd v Revenue and Customs: FTTTx 28 Sep 2011

Excise Duty – reclaim of excise duty on exportation of beer – whether the Appellant had satisfied the condition of demonstrating that the beer that it had exported had been ‘eligible beer’, namely beer in respect of which duty had been paid and not previously refunded – whether the First-tier Tribunal had jurisdiction to hear a legitimate expectations argument – whether the Tribunal could and should consider whether the way in which HMRC was applying the drawback Regulations breached any principle of European law – whether the manner of applying the drawback Regulations offended the European principle of the free movement of goods – whether the conduct of HMRC breached the Appellant’s human rights – Appeal allowed
[2011] UKFTT 635 (TC)
Bailii
England and Wales

Updated: 05 September 2021; Ref: scu.449552

Harleyford Golf Club Ltd v Revenue and Customs: FTTTx 28 Sep 2011

Value Added Tax – Whether agreement under s85 VATA 1994 – No -Whether reinstatement appropriate – No – Whether legitimate expectation that agreement reached – No – Applicant out of time and did not submit valid claim – No discretion to be exercised in their favour – Application dismissed
[2011] UKFTT 634 (TC)
Bailii
England and Wales

Updated: 05 September 2021; Ref: scu.449559

HM Revenue and Customs v Benchdollar Ltd and Others: ChD 11 Jun 2009

Limitation and estoppel in claims for arrears of national insurance contributions
Briggs J said: ‘In my judgment, the principles applicable to the assertion of an estoppel by convention arising out of non-contractual dealings . . are as follows. (i) It is not enough that the common assumption upon which the estoppel is based is merely understood by the parties in the same way. It must be expressly shared between them. (ii) The expression of the common assumption by the party alleged to be estopped must be such that he may properly be said to have assumed some element of responsibility for it, in the sense of conveying to the other party an understanding that he expected the other party to rely upon it. (iii) The person alleging the estoppel must in fact have relied upon the common assumption, to a sufficient extent, rather than merely upon his own independent view of the matter. (iv) That reliance must have occurred in connection with some subsequent mutual dealing between the parties. (v) Some detriment must thereby have been suffered by the person alleging the estoppel, or benefit thereby have been conferred upon the person alleged to be estopped, sufficient to make it unjust or unconscionable for the latter to assert the true legal (or factual) position.’
Briggs J
[2009] EWHC 1310 (Ch), [2009] STI 2058, [2010] 1 All ER 174, 79 TC 668, [2009] STC 2342
Bailii
England and Wales
Cited by:
Dictum Approved – Tinkler v Revenue and Customs SC 30-Jul-2021
Whether the Respondent is estopped by convention from denying that HMRC had opened a valid enquiry when HMRC had sent the notice to the wrong address and the Respondent’s accountants had interacted with HMRC on the basis an enquiry had been . .
Cited – Jones and Another v Lydon and Others ChD 23-Aug-2021
No Estoppels Established to Override Majority
The parties were former members of a band, the Sex Pistols. They disputed the continued duty to accept the decision of the majority of its members as set out in a Band Membership Agreement. Mr Lydon asserted that over the years the obligation had . .

Lists of cited by and citing cases may be incomplete.
Updated: 28 August 2021; Ref: scu.346867

Stec and Others v United Kingdom: ECHR 6 Jul 2005

(2005) 41 EHRR SE 295, [2005] ECHR 924
Bailii
European Convention on Human Rights 14
Human Rights
Cited by:
See Also – Stec and Others v United Kingdom ECHR 12-Apr-2006
(Grand Chamber) The claimants said that differences between the sexes in the payment of reduced earning allowances and retirement allowances were sex discrimination.
Held: The differences were not infringing sex discrimination. The differences . .
Cited – Stewart v Secretary of State for Work and Pensions CA 29-Jul-2011
The court considered the arrangements for providing public support for the costs of funerals. The claimant’s son had died whilst she was in prison. Assistance had been refused because, as a prisoner, she was not receiving benefits. She complained . .
Cited – Poshteh v Royal Borough of Kensington and Chelsea SC 10-May-2017
The appellant, applying for housing as a homeless person, had rejected the final property offered on the basis that its resemblance to the conditions of incarceration in Iran, from which she had fled, would continue and indeed the mental . .

Lists of cited by and citing cases may be incomplete.
Updated: 24 August 2021; Ref: scu.442512

Lotta Gisto (Privileges And Immunities): ECJ 28 Jul 2011

ECJ Protocol on the Privileges and Immunities of the European Communities – Article 14, first paragraph – Determination of the domicile for tax purposes of the spouse of a European Union official – National legislation under which a person who has lived abroad for three years is no longer regarded as resident in the country and thus no longer subject to general tax liability.
C-270/10, [2011] EUECJ C-270/10
Bailii
European

Updated: 16 August 2021; Ref: scu.442292

The Director General, Mauritius Revenue Authority v Paradis Brabant Hotel (Mauritius) (Rev 1): PC 23 Jul 2013

The issue before the Committee concerned the appropriate rate of Hotel and Restaurant Tax (‘HRT’) applicable to taxable receipts in respect of supplies made by each of the fifteen or sixteen respondents, in connection with its hotel and/or restaurant business.
Lord Neuberger, Lord Wilson, Lord Carnwath, Lord Toulson, Sir Paul Girvan
[2013] UKPC 24
Bailii
England and Wales

Updated: 07 August 2021; Ref: scu.514150

Perenco UK Ltd v Revenue and Customs: FTTTx 9 Jul 2021

PETROLEUM REVENUE TAX(PRT)- Oil Taxation Act 1975 Sch 3 para 8 – Allowable expenditure – Expenditure by Appellant gas terminal owner on modification to the terminal in order to comply with new environmental regulations – Reimbursement by owners of oil fields using the services of the terminal of a pro rata share of the expenditure pursuant to applicable contractual arrangements – Whether the expenditure was to that extent – met directly or indirectly – by a person other than the Appellant
[2021] UKFTT 254 (TC)
Bailii
Oil Taxation Act 1975
England and Wales

Updated: 03 August 2021; Ref: scu.666248

Madden v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 26 Jul 2018

INCOME TAX – Self Assessment – tax fraud – COP9 investigation procedure – closure notices and discovery assessments – extension of time-limits to 20 years – ss. 9A, 28A, 29, 36, 50 of TMA – penalty determinations and assessments – s 95 TMA; Sch 24 FA 2007; Sch 55 FA 2009 – onus of proof as regards competence and time limit issues – onus of proof concerning quantum – whether assessments stand good; yes – penalty determinations and assessments – whether ‘negligent’ and ‘deliberate’; yes – whether penalty reduction for disclosure sufficient; yes – appeal dismissed
[2018] UKFTT 414 (TC)
Bailii
England and Wales

Updated: 01 August 2021; Ref: scu.621416

Sibcas Ltd v Revenue and Customs (Vat – Exempt Supplies : Land): FTTTx 15 Jul 2016

VAT – were prefabricated temporary classrooms immovable property – is it the units or the building which is, or is not fixed to the ground and or easily dismantled and moved – the units – were they fixed to the ground – no – were they easily dismantled and moved – yes – appeal
[2016] UKFTT 502 (TC)
Bailii
England and Wales

Updated: 24 July 2021; Ref: scu.567711

Laing O’Rourke Services Ltd v Revenue and Customs: FTTTx 8 Jun 2021

NICs – whether payments to employees who chose a cash allowance instead of a company car on the basis that they would use a non-company car meeting stated requirements for business use were ‘earnings’ – yes – application of Owen v Pook and Donnelly v Williamson – is the disregard of ‘qualifying amounts’ limited to payments of relevant motoring expenditure – yes – were the payments relevant motoring expenditure – no.
[2021] UKFTT 211 (TC)
Bailii
England and Wales

Updated: 21 July 2021; Ref: scu.663761

Irish Wind Farmers’ Association and Others v Commission (State Aid – Energy Sector – Irish Legislation On Business Property Taxation – Judgment): ECFI 7 Jul 2021

State aid – Energy sector – Irish legislation on business property taxation – Method for calculating the amount of the tax owed by fossil fuel electricity producers – Complaint from wind farm operators – Decision finding that there is no State aid – Failure to initiate the formal investigation procedure – Serious difficulties – Procedural rights of the interested parties
T-680/19, [2021] EUECJ T-680/19, ECLI:EU:T:2021:412
Bailii
European

Updated: 20 July 2021; Ref: scu.664374

Aer Lingus v Commission: ECFI 5 Feb 2015

ECJ (Judgment) State aid – Irish tax on air passengers – Lower rate for destinations no more than 300 km from Dublin – Decision declaring the aid incompatible with the internal market and ordering its recovery – Advantage – Selective nature – Identification of the beneficiaries of the aid – Article 14 of Regulation (EC) No 659/1999 – Obligation to state reasons
T-473/12, [2015] EUECJ T-473/12, ECLI:EU:T:2015:78
Bailii
European

Updated: 15 July 2021; Ref: scu.542285

Ryanair v Commission: ECFI 5 Feb 2015

ECJ (Judgment) State aid – Irish tax on air passengers – Lower rate for destinations no more than 300 km from Dublin – Decision declaring the aid incompatible with the internal market and ordering its recovery – Advantage – Selective nature – Identification of the beneficiaries of the aid – Article 14 of Regulation (EC) No 659/1999 – Obligation to state reasons
G. Berardis (Rapporteur), P
T-500/12, [2015] EUECJ T-500/12, ECLI:EU:T:2015:73
Bailii
Regulation (EC) No 659/1999 14
European

Updated: 15 July 2021; Ref: scu.542296

Lyons v Revenue and Customs: FTTTx 7 Apr 2021

National Insurance Contributions – Contributor mature university student – no contributions made for university years – incomplete contribution record – reduced state pension – out of time to make voluntary Class 3 contribution
[2021] UKFTT 121 (TC)
Bailii
England and Wales

Updated: 13 July 2021; Ref: scu.663689

Garland v HM Revenue and Customs: UTTC 13 Mar 2013

NATIONAL INSURANCE – Class 3 Contributions – Non employed person – Entitlement to pay contributions in respect of period of employment in Kenya – NI (RandPA) regs 1948 r.5 – Council Regulations (EEC) No 1408/71 and (EC) No 883/2004 – held appeal dismissed
[2012] UKUT 471 (TCC)
Bailii
Council Regulation (EEC) No 1408/71, Council Regulation (EC) No 883/2004
England and Wales

Updated: 10 July 2021; Ref: scu.513618

Perlman v Revenue and Customs: FTTTx 22 Jun 2021

INCOME TAX AND NATIONAL INSURANCE – Sch 36 information notices – whether Tribunal has jurisdiction to decide, as part of the information notice hearing, whether the Appellant is domiciled in the UK – if yes, whether the Tribunal should exercise that jurisdiction – held, the Tribunal does not have that jurisdiction, and if that conclusion were to be wrong, the jurisdiction should not be exercised
[2021] UKFTT 219 (TC)
Bailii
England and Wales

Updated: 09 July 2021; Ref: scu.663769

Biffa Waste Services Ltd and Others v HMRC: UTTC 2 Jan 2020

LANDFILL TAX – Finance Act 1996, ss 40, 64 – disposal of materials ‘as waste’ – first and last layers of waste selected and laid to avoid damage to cell liner – layer of shredded waste called ‘EVP’ incorporated as a ‘protection layer’ beneath the regulating layer immediately below engineered cap of landfill cell – whether waste or EVP disposed of ‘with the intention of discarding it’.
[2020] UKUT 1 (TCC), [2020] STI 100, [2020] STC 171, [2020] STC 220
Bailii
England and Wales
Cited by:
Appeal from – Her Majestys Customs and Excise v Devon Waste Management Ltd and Others CA 22-Apr-2021
Landfill tax – whether certain material, referred to as black bag waste or ‘fluff’, is taxable because it is disposed of as waste by way of landfill. . .

These lists may be incomplete.
Updated: 01 July 2021; Ref: scu.646058

Devon Waste Management and Others v Revenue and Customs (Landfill Tax : Landfill Tax): FTTTx 11 Apr 2018

Landfill tax – first and last layers of waste selected and laid to avoid damage to cell liner – whether ‘disposal with the intention of discarding’ the material and ‘disposal made by way of landfill’ – s 40 Finance Act 1996 – whether use of material falls within para 3(1)(g) of the Landfill Tax (Prescribed Landfill Site Activities) Order 2009
[2018] UKFTT 181 (TC)
Bailii
England and Wales

Updated: 01 July 2021; Ref: scu.609263

Her Majestys Customs and Excise v Devon Waste Management Ltd and Others: CA 22 Apr 2021

Landfill tax – whether certain material, referred to as black bag waste or ‘fluff’, is taxable because it is disposed of as waste by way of landfill.
Lady Rose
[2021] EWCA Civ 584, [2021] 4 WLR 89, [2021] WLR(D) 231
Bailii, WLRD
England and Wales
Citing:
Appeal from – Biffa Waste Services Ltd and Others v HMRC UTTC 2-Jan-2020
LANDFILL TAX – Finance Act 1996, ss 40, 64 – disposal of materials ‘as waste’ – first and last layers of waste selected and laid to avoid damage to cell liner – layer of shredded waste called ‘EVP’ incorporated as a ‘protection layer’ beneath the . .

These lists may be incomplete.
Updated: 01 July 2021; Ref: scu.662139

Commissioners of Customs and Excise v Ebbcliff Ltd: ChD 19 Dec 2003

The Commissioner appealed an exemption awarded to the respondent from landfill tax under the Act. The taxpayer owned a former quarry. The land had been used for unlicensed landfill, and some poor restoration had taken place. New deposits were to be allowed, to be capped by fine soil. No cap had been required by the excavation consents.
Held: The appeal was allowed. The tribunal hads wrongly associated the restoration of the site with the earlier unlicensed filling of the site. Exemption was given to licensed landfill sites, and the earlier operations had been unlicensed. Other restoration works would not come within the section.
Etherton J
Times 15-Jan-2004
Landfill Tax (Site Restoration and Quarries) Order 1999 (1999 N0 2075) 2, Finance Act 1996 43C
England and Wales
Cited by:
Appeal from – Customs and Excise v Ebbcliff Ltd CA 30-Jul-2004
Landfill tax . .

These lists may be incomplete.
Updated: 24 June 2021; Ref: scu.193441

Jocuguma Properties Ltd v Revenue and Customs (Annual Tax On Enveloped Dwellings – Late Filing of Return): FTTTx 27 Jan 2021

ANNUAL TAX ON ENVELOPED DWELLINGS – late filing of return – late filing penalties imposed under Schedule 55 to Finance Act 2009 – whether the conditions met for imposition of penalties – conditions met for paragraph 5 penalty but not for paragraph 4 penalties – whether Appellant had reasonable excuse for its delay in filing – no – appeal allowed in part
[2021] UKFTT 20 (TC)
Bailii
England and Wales

Updated: 15 June 2021; Ref: scu.661738

D and G Thames Ditton Ltd v Revenue and Customs (Annual Tax On Enveloped Dwellings): FTTTx 3 Dec 2020

Annual Tax on Enveloped Dwellings (ATED) – Schedule 55 Finance Act 2009 – fixed and daily penalties for late filing of ATED return – appellant unaware of need to file return – whether reasonable excuse – no – whether notice validly given by HMRC of daily penalties under s4(1)(c) – no – appeal allowed in part
[2020] UKFTT 489 (TC)
Bailii
England and Wales

Updated: 11 June 2021; Ref: scu.661805

Terry v Revenue and Customs (National Insurance Contribuitions – Decision That Taxpayer Liable To Pay NICS): FTTTx 17 Jun 2020

Decision that taxpayer liable to pay NICs at the married woman’s reduced rate 1975-1978 – was married women’s reduced rate election made for 1975-76? – held (weighing the conflicting evidence): no – appeal allowed
[2020] UKFTT 261 (TC)
Bailii
England and Wales

Updated: 07 June 2021; Ref: scu.652295

Commission v Greece: ECJ 14 Jan 2016

ECJ Failure to fulfill obligations – Freedom to provide services – Motor vehicles – Decision rental or lease of a motor vehicle by a resident of a Member State with a supplier established in another Member State – Taxation of that vehicle during its registration in the first Member State – Perception of the full amount of the registration tax ‘
References: C-66/15, [2016] EUECJ C-66/15
Links: Bailii
Jurisdiction: European

Last Update: 16 October 2020; Ref: scu.559129

Tor View Self Storage Ltd v Revenue and Customs (Procedure : Other): FTTTx 18 Nov 2015

PROCEDURE – costs – whether appellant acted unreasonably in bringing defending or conducting proceedings – yes -whether costs should be awarded against the appellant – yes – summary assessment performed
References: [2015] UKFTT 564 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556203

S L Wines Ltd v Revenue and Customs (Money Laundering Regulations 2007): FTTTx 24 Nov 2015

FTTTx MONEY LAUNDERING REGULATIONS 2007 – wholesaler of spirits in bond for cash – high value dealer – whether in breach of the Regulations – held yes – whether maximum penalty of andpound;5,000 imposed appropriate – held no, because maximum penalty imposed on the basis that the breach was deliberate and it was not proved that it was – held that the imposition of a penalty was appropriate and the amount was fixed at andpound;2,500 – appeal allowed in part
References: [2015] UKFTT 575 (TC)
Links: Bailii
Statutes: Money Laundering Regulations 2007
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556201

Southern Aerial (Communications) Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 28 Oct 2015

FTTTx INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – Pt 3 ITEPA 2003 benefits code for cars and fuel – Class 1A NICs – whether cars made available by employer or, if not, by reason of employment – yes – whether provision of fuel a benefit – no: Apollo Fuels followed – NICs determination on wrong person -appeals dismissed in relation to cars and allowed in relation to fuel.
References: [2015] UKFTT 538 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556177