Category: Taxes – Other

Pertemps Ltd v Revenue and Customs (Procedure : Other): FTTTx 7 Oct 2015

FTTTx PROCEDURE – application for strike out of part of grounds of appeal – Rule 8(2) – whether lack of jurisdiction – Rule 8(3)(c) – whether no reasonable prospect of success – whether grounds asserted a public law matter outside Tribunal’s jurisdiction – Noor considered
References: [2015] UKFTT 512 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556170

Martin v Revenue and Customs (National Insurance Contributions : Liability): FTTTx 28 Oct 2015

FTTTx NATIONAL INSURANCE CONTRIBUTIONS – police officer seconded to Kosovo – contract with FCO – whether liable for employee Class 1 NIC – whether bilateral agreement between UK and former Yugoslavia binding – SI 1958/1263 – whether bilateral letters between UK and Kosovo binding – whether a government employee
References: [2015] UKFTT 533 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556162

Thomas Estates Ltd (T/A Beacon Bingo) v Revenue and Customs; UTTC 8 Jun 2016

References: [2016] UKUT 268 (TCC)
Links: Bailii
Ratio: UTTC BINGO DUTY – whether charges levied by operator of bingo clubs were ‘bingo receipts’ – deduction of a sum calculated purportedly in respect of admission charges – whether sums receipts within s 19 of the Betting, Gaming and Duties Act 1981 – yes – appeal dismissed

Last Update: 01-Aug-16
Ref: 567361

Clifford Bonner and Others v HMRC; UTTC 14 Dec 2010

References: [2011] STC 538, [2011] STI 259, [2010] UKUT 450 (TCC)
Links: Bailii
Ratio: UTTC National Insurance contributions – other – whether contributors who voluntarily paid Class 3 contributions to make up their National Insurance contribution records but who then found that they did not need to do this were entitled to refunds of their contributions

Last Update: 05-Jul-16
Ref: 428181

K and N Drinks Logistics Ltd and Others v HMRC; UTTC 21 Dec 2010

References: [2010]UKUT 457 (TCC)
Links: Bailii
UTTC Ratio INCOME TAX – Earnings from employment – Whether payment made on
TUPE transfer to recognise loss of pension scheme benefits but also to
ensure smooth transfer was ‘from employment’ – Whether capital payments
could be taxable.
NATIONAL INSURANCE CONTRIBUTIONS – Earnings derived from employment.

Last Update: 01-Apr-16
Ref: 428183

Foulser and Another v HM Revenue and Customs; UTTC 25 Jan 2013

References: [2013] UKUT 38 (TCC)
Links: Bailii
UTTC PROCEDURE – JURISDICTION- alleged abuse of process -First-tier Tribunal has jurisdiction to deal with alleged abuse of process which affects fair hearing of tax appeal but does not have jurisdiction to consider an allegation of unlawful behaviour in public law – possible misunderstanding of Appellants’ case – appeal allowed – case remitted to First-tier Tribunal

Ryanair Limited v HMRC; UTTC 10 Apr 2013

References: [2013] UKUT 176 (TCC)
Links: Bailii
UTTC AIR PASSENGER DUTY – connected flights exemption – FA 1994 ss 28, 31, 39, APD Regs 1994, reg 11, APD (Connected Flights) Order 1994, art 3 and Schedule – whether ticketing requirements represent discrete condition or are merely evidential – discrete requirement – whether satisfied by appellant during relevant period – no – appeal dismissed
JUDICIAL REVIEW – whether appellant treated less favourably than competing airlines – no – application dismissed

HM Revenue and Customs v Knowledgepoint 360 Group Plc; UTTC 28 Mar 2013

References: [2013] UKUT 7 (TCC)
Links: Bailii
UTTC National Insurance Contributions – Class 1 – Payment by employee benefit trust to employee on winding up of the trust following sale of sponsoring company – whether a ‘gratuity’ – no – Social Security (Contributions) Regulations 2001/1004, Schedule 3 Part X paragraph 5 – appeal allowed

Garland v HM Revenue and Customs; UTTC 13 Mar 2013

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

GR Solutions Ltd v HMRC; UTTC 19 Jun 2013

References: [2013] UKUT 278 (TCC)
Links: Bailii
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.’
Statutes: Income Tax (Earnings and Pensions) Act 2003 114

Mason v HM Revenue and Customs; UTTC 22 Jun 2010

References: [2010] STI 2278, [2010] BTC 1682, [2010] STC 2124, FTC/16/2009, [2010] UKUT 214 (TCC)
Links: Bailii
Coram: Lord Emslie, Ghosh QC
UTTC National Insurance Contributions – Contributions reduced by pay practice – pay practice not counteracted by Secretary of State – Resultant reduction in SERPS pension payable to appellant – Whether appellant retrospectively entitled to challenge past contribution levels – Whether error of law in First Tier Tribunal’s rejection of that challenge.

Helena Partnerships Limited v HM Revenue and Customs; UTTC 6 Apr 2011

References: [2011] UKUT B12 (TCC), [2011] UKUT 271 (TCC)
Links: Bailii
Coram: Warren J
UTTC Registered Social Landlord – objects for ‘benefit of the community’ – whether charity – no – availability of relief under s 505 Taxes Act – no
This case is cited by:

  • Appeal From – Helena Partnerships Ltd -v- HM Revenue and Customs CA (Bailii, [2012] EWCA Civ 569, [2012] PTSR 1409, [2012] WLR(D) 142)
    The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .

Dominic O’Flaherty v HMRC; UTTC 4 Apr 2013

References: [2013] UKUT 161 (TCC), [2013] STC 1946
Links: Bailii
UTTC Procedure – appeal out of time – whether First-tier Tribunal applied the correct approach in considering whether appellant had a reasonable excuse – discretion at large – all relevant factors and circumstances to be taken into account, including merits of the case – no requirement for exceptional circumstances.
This case is cited by:

  • Cited – Zorkova -v- Revenue & Customs FTTTx (Bailii, [2014] UKFTT 196 (TC))
    FTTTX PROCEDURE – application to strike out appeal against a refusal to restore a vehicle – appeal out of time – test in Data Select applied – application granted and proceedings struck out . .

HM Revenue and Customs v O’Rorke; UTTC 4 Oct 2013

References: [2013] UKUT 499 (TCC)
Links: Bailii
UTTC National Insurance Contributions – Personal Liability Notice – decision on preliminary issue – personal liability to pay NICs which the company has failed to pay – whether attributable to the ‘neglect’ of the company’s officer – meaning of ‘neglect’ – whether a subjective or objective test – held by FTT that it is a subjective test – in consequence, medical evidence excluded at earlier directions hearing to be readmitted for consideration by the Tribunal – held allowing the appeal that it is an objective test – but matter to be remitted back to the Tribunal for further directions, given relevance of medical evidence to plea of fraud.

HM Revenue and Customs v McCarthy and Stone (Developments) Limited, Monarch Realisations No 1 Plc (In Administration); UTTC 10 Jan 2014

References: [2014] UKUT B1 (TCC)
Links: Bailii
UTTC Procedure – Application under Rule 5(3)(a) Tribunal Procedure (Upper Tribunal) Rules 2008 for extension of time to provide notice of appeal to Upper Tribunal under Rule 23(2)(a) – effect of amendments to CPR 3.9 with effect from 1 April 2013 and Mitchell v News Group Newspapers Ltd – application refused

Aspinalls Club Ltd v HM Revenue and Customs; UTTC 16 Jul 2012

References: [2012] UKUT 242 (TCC)
Links: Bailii
UTTC Gaming duty – section 11 Finance Act 1997 – ‘banker’s profits’ – whether commissions and rebates to be taken into account in calculating banker’s profits
Statutes: Finance Act 1997 11
This case cites:

  • Appeal from – Aspinalls Club Ltd -v- Revenue & Customs FTTTx (Bailii, [2011] UKFTT 325 (TC))
    FTTTx Gaming duty — section 11 Finance Act 1997 — ‘banker’s profits’ — whether commissions and rebates to be taken into account in calculating ‘banker’s profits’ . .

This case is cited by:

  • Appeal from – Aspinalls Club Ltd -v- Revenue & Customs CA (Bailii, [2013] EWCA Civ 1464, [2013] WLR(D) 441, [2014] 2 WLR 1574, [2014] STC 602, WLRD)
    The court considered whether so called bankers profits were taxable under gaming duty under the 1997 Act. . .