Category: Taxes – Other

Trusteees of Manchester New Moston Congregation of Jehovah’s Witnesses v The Charity Commission for England and Wales: UTTC 4 Apr 2017

Charity Commission – Appeal from FTT decision – review of decision to open statutory inquiry – section 46 Charities Act 2011 – Article 14 of Schedule 1 to the Human Rights Act 1998. Appeal from case management decisions in relation to cross examination and disclosure for the purposes of the review. 4 April 2017

Citations:

[2017] UKUT 134 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Charity

Updated: 04 October 2022; Ref: scu.584678

Telematique Ltd v Revenue and Customs: FTTTx 21 May 2014

NATIONAL INSURANCE CONTRIBUTIONS – employee benefits – Penalty for late filing of Employer’s annual Return – whether return due – yes – whether there was a reasonable excuse for late return – no – whether penalty disproportionate – no

Citations:

[2014] UKFTT 502 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 04 October 2022; Ref: scu.526887

Veronsaajien oikeudenvalvontayksikko v A Oy: ECJ 19 Jul 2012

ECJ Direct taxation – Freedom of establishment – Free movement of capital – EEA Agreement – Articles 31 and 40 – Directive 2009/133/EC – Scope – Exchange of shares between a company established in a Member State and a company established in a third State party to the EEA Agreement – Refusal of a tax advantage – Agreement on mutual administrative assistance in the field of taxation

Judges:

Lenaerts, P

Citations:

C-48/11, [2012] EUECJ C-48/11

Links:

Bailii

Statutes:

Directive 2009/133/EC 31 40

Jurisdiction:

European

Taxes – Other, Company

Updated: 04 October 2022; Ref: scu.463223

Vowles v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 23 Sep 2017

INCOME TAX – abused partner accepting nominal appointment as director – unknowingly also the sole shareholder- whether liable to tax on dividends – no, as dividends not paid to her, received by her nor was she in equity entitled to them – whether liable to tax on benefit in kind as employee – car in control of abusive partner was not ‘made available’ to her by company- whether liability to tax on property income in own name – appeal against assessments and penalties allowed in part – effect of s 50 TMA

Citations:

[2017] UKFTT 704 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 October 2022; Ref: scu.598754

Fidex Ltd v Revenue and Customs: FTTTx 7 Nov 2011

APPEAL – Strike out application – Jurisdiction to hear appeal – Appeal against closure notice – Following lodging of appeal Revenue seeking to rely on additional ground to defend closure notice – Whether additional ground to be struck out – R.8(2)(a) of Tribunal Procedure (FTT) Tax Chamber Rules (SI 2009/273)

Citations:

[2011] UKFTT 713 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 29 September 2022; Ref: scu.449651

Smith v Revenue and Customs: FTTTx 12 Sep 2011

Income tax – self assessment – surcharges for late payment – alleged oral agreement with HMRC officer that not payable – whether officer empowered to enter into such agreement – held, no – whether on facts any agreement entered into – no – in absence of reasonable excuse, surcharges confirmed
Whether return made on correct basis – doubtful – held, any corrective action under Sch 1AB TMA 1970 time barred and figures in return conclusive

Citations:

[2011] UKFTT 593 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 September 2022; Ref: scu.449585

Amoena (UK) Ltd v Revenue and Customs: FTTTx 21 Oct 2011

CUSTOMS DUTY – Whether Mastectomy bra should be classified to commodity code 6212 1090 00 as a clothing article – whether proper to code 9021 1010 00 as an orthopaedic device – appeal dismissed

Citations:

[2011] UKFTT 675 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

At FTTTx – Amoena (UK) Ltd v HM Revenue and Customs UTTC 12-Aug-2013
UTTC Customs duty – classification – whether mastectomy bra a brassiere under CN 6212 or an orthopaedic device etc under CN 9021 ‘ mastectomy bra an orthopaedic device under CN 9021 10 10 by virtue of Note 6 to . .
At FTTTx – Amoena (UK) Ltd v HM Revenue and Customs CA 29-Jan-2015
Appeal as to the appropriate classification, and hence level of customs duty, for a mastectomy bra. . .
At FTTTx – Amoena (UK) Ltd v Revenue and Customs SC 13-Jul-2016
The court considered the proper classification under customs codes for a mastectomy bra. The First Tier Tribunal had found no evidence that it had an medical purpose beyond the containment of the breast from.
Held: The appeal succeeded.
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 29 September 2022; Ref: scu.449593

The Red Star v Revenue and Customs: FTTTx 12 Dec 2011

Income tax – underdeclaration of takings by takeaway restaurant – amendment of partnership returns for the enquiry year and five other years – imposition of penalties for inaccuracies in the original returns – whether the returns were inaccurate – yes – whether HMRC’s amendments to them were correct – no, though the basic methodology followed had been reasonable – amendments to be altered to correct excessive amounts – whether penalties correctly imposed – yes, subject to adjustment in line with amended partnership return figures – appeal allowed in part

Citations:

[2011] UKFTT 812 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 September 2022; Ref: scu.450940

Ross (T/A Hilltop Boarding Kennels) v Revenue and Customs: FTTTx 12 Dec 2011

Penalties for late filing of P35 for three consecutive years- whether returns for first two years were delivered to HMRC – Interpretation Act 1978 – appeal for those two years allowed and penalties set aside – whether penalty of pounds 400 for not filing the 2009-10 return online was unfair and/or disproportionate – no – appeal dismissed and penalty confirmed.

Citations:

[2011] UKFTT 815 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 28 September 2022; Ref: scu.450943

HM Revenue and Customs v PA Holdings Ltd: CA 30 Nov 2011

The company made available to certain employees discretionary annual bonuses which were paid instead by way of shares and received dividends. It now appealed against findings that the payments were taxable subject to Schedule F rates and were liable also to National Insurance.
Held: Applying White, The court should not be seduced by the form in which the payments reached employees, but rather should focus upon the character of the receipt in the hands of the recpient.

Judges:

Maurice Kay, Arden, Moses LJJ

Citations:

[2011] EWCA Civ 1414, [2011] BTC 705, [2011] STI 3268, [2012] STC 582

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988

Jurisdiction:

England and Wales

Citing:

Cited – White v Franklin CA 1965
The share owners placed half of the issued shares in the company in trust for the taxpayer, in order to persuade him to continue his involvement in the family company as an active director. The trust provided that the income from the shares should . .
At SCIT – PA Holdings Ltd v Revenue and Customs SCIT 29-Aug-2008
SCIT The Revenue issued separate decisions that certain sums paid to employees of Holdings in the three years to April 2003 were emoluments liable to income tax under PAYE and earnings on which Holdings is liable . .
At FTTTx – PA Holdings Ltd and Another v Revenue and Customs FTTTx 7-May-2009
FTTTx Income tax – other – whether sums paid to individuals by a company as a dividend financed from a capital contribution to the company from employee benefits funds derived from the individuals’ employing . .
At UTTC – P A Holdings UTTC 7-Jul-2010
UTTC Income Tax – Tax avoidance scheme – Dividend from new company instead of bonus: whether Ramsay jurispudence applies – Schedule E and meaning of emoluments from employment – Schedule F and meaning of dividend . .

Cited by:

Cited – Morgan v Department for Employment and Learning NIIT 24-Jan-2014
. .
Lists of cited by and citing cases may be incomplete.

Employment, Taxes – Other, Income Tax

Updated: 28 September 2022; Ref: scu.449042

PA v Her Majestys Revenue and Customs: UTAA 18 Nov 2020

The First-tier Tribunal in its social entitlement jurisdiction is a ‘court’ within section 1 of the Vexatious Actions (Scotland) Act 1898. In appealing to the First-tier Tribunal from a tax credits decision of HM Revenue and Customs, the Appellant ‘instituted’ ‘legal proceedings’ for the purpose of section 1 of the 1898 Act. As the Appellant was subject to an order made under section 1 of the 1898 Act he was not permitted to bring the appeal without the leave of a Lord Ordinary. He had not obtained leave and so the First-tier Tribunal had not had jurisdiction to determine the appeal. 2. As the Appellant had not been entitled to bring the appeal in the First-tier Tribunal, the Upper Tribunal refused him permission to appeal against that tribunal’s decision.

Citations:

[2020] UKUT 324 (AAC)

Links:

Bailii

Jurisdiction:

Scotland

Taxes – Other

Updated: 27 September 2022; Ref: scu.659524

Secrets Hotels2 Limited: UTTC 29 Jul 2011

Value Added Tax – written agreements to provide hotel accommodation to holidaymakers – identity of supplier – was it hotel operator or company operating a bookings website – principles as to construction of written agreements – no difference because question arising in VAT context – appeal allowed

Judges:

Morgan J

Citations:

[2011] UKUT 308 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

At FTTTx – Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v Revenue and Customs FTTTx 15-Mar-2010
FTTTx Value Added Tax – Whether supplies of hotel and other holiday accommodation made by Appellant as agent for accommodation suppliers or as principal.
Value Added Tax – If Appellant is principal whether . .

Cited by:

At UTTC – Secret Hotels2 Ltd v Revenue and Customs CA 3-Dec-2012
The Revenue appealed from a finding at the UTTC that the taxpayer company had acted not as a principal but rather as an agent.
Held: Morgan J was wrong to criticise the FTT for looking at ‘the whole facts of the case’ as opposed to . .
At UTTC – Revenue and Customs v Secret Hotels2 Ltd SC 5-Mar-2014
The Court was asked as to: ‘the liability for Value Added Tax of a company which markets and arranges holiday accommodation through an on-line website. The outcome turns on the appropriate characterisation of the relationship between the company, . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 26 September 2022; Ref: scu.448056

Jagla v Revenue and Customs (Excise Duty Appeals : Jurisdiction): FTTTx 3 Oct 2017

EXCISE DUTY – 8,000 cigarettes brought in from another Member State – Excise assessment – Excise wrongdoing penalty
Application to strike-out the appeal against the excise assessment – Issues relating to personal use – Jones and Race applied – Tribunal has no jurisdiction – Rule 8 – Appeal against the excise assessment struck-out
Excise wrongdoing penalty – Appeal against the excise wrongdoing penalty stayed on terms

Citations:

[2017] UKFTT 730 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 19 September 2022; Ref: scu.598783

Primary Path Ltd v Revenue and Customs: FTTTx 6 Jul 2011

FTTTx NATIONAL INSURANCE CONTRIBUTIONS – INCOME TAX (PAYE) – worker supplied through intermediaries – ‘IR 35’ – whether worker would be employee if there were a contract between the worker and the client – no -Regulation 6, Social Security Contributions (Intermediaries) Regulations 2000 – s 48 Income Tax (Earnings and Pensions) Act 2003 – appeal allowed.

Citations:

[2011] UKFTT 454 (TC)

Links:

Bailii

Statutes:

Income Tax (Earnings and Pensions) Act 2003 48, Social Security Contributions (Intermediaries) Regulations 2000 6

Taxes – Other, Income Tax

Updated: 17 September 2022; Ref: scu.443183

Outside In (Cambridge) Ltd (T/A Lumie) v Revenue and Customs: FTTTx 5 Jul 2011

FTTTx Customs Duty – classification – whether devices used in medical sciences and within heading 9018 – nature of use – relevance of explanatory notes in determining question – on criteria in heading and notes, held not within heading – appeal dismissed.

Citations:

[2011] UKFTT 441 (TC)

Links:

Bailii

Taxes – Other

Updated: 17 September 2022; Ref: scu.443180

WJ Black and Co v Revenue and Customs: FTTTx 18 May 2011

FTTTx Excise Duty – Hydrocarbon Oil Duties Act 1979, Section 6 – importation of fuel from the Republic of Ireland – Travellers Relief (Fuel and Lubricant) Order 1995 – use of standard tanks in a commercial vehicle – decanting of imported fuel – whether assessment made to best judgment – Appeal Dismissed

Citations:

[2011] UKFTT 330 (TC)

Links:

Bailii

Statutes:

Hydrocarbon Oil Duties Act 1979 6

Taxes – Other

Updated: 17 September 2022; Ref: scu.443082

Mcphail v Revenue and Customs: FTTTx 2 Jun 2011

FTTTx National Insurance – married women’s election to pay reduced rate contribution – Appellant disputed making an election – original election destroyed – documentary evidence of election having been made – whether on the balance of probabilities election made – appeal dismissed.

Citations:

[2011] UKFTT 369 (TC)

Links:

Bailii

Taxes – Other

Updated: 17 September 2022; Ref: scu.443129

Autowest Ltd v Revenue and Customs: FTTTx 5 Jul 2011

NATIONAL INSURANCE CONTRIBUTIONS – Class 1A NIC – whether cars owned privately and if so whether all costs paid for privately – whether car and car fuel charge due. Appeal refused – The Social Security Contributions and Benefits Act 1992 – Section 10.

Citations:

[2011] UKFTT 446 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 September 2022; Ref: scu.443158

Westland Geoprojects Holdings Ltd v Revenue and Customs: FTTTx 23 Jun 2011

Appeal against the imposition of a C18 customs debt for the late submission of a C99 – whether the Appellant who claimed it had been sent to NIRU should have checked that it had safely arrived having previously been warned by them on a previous late submission that should it happen again the debt would not be cancelled – despite Appellant receiving a reminder C99 still not sent – appeal dismissed on basis that the Appellant’s conduct amounted to obvious negligence under Article 859 of the Customs Code

Citations:

[2011] UKFTT 408 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 September 2022; Ref: scu.443154

Dransfield Novelty Company Ltd and Others v Revenue and Customs: FTTTx 26 May 2011

FTTTx Amusement machine licence duty – Whether lottery machines operating as a game of chance, and operated only by private members clubs and societies, ranked as dutiable amusement machines for duty purposes or whether they were exempt from duty – Appeal allowed for one period and dismissed for another period

Judges:

Nowlan TJ

Citations:

[2011] UKFTT 348 (TC)

Links:

Bailii

Taxes – Other

Updated: 17 September 2022; Ref: scu.443031

Aspinalls Club Ltd v Revenue and Customs: FTTTx 17 May 2011

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’

Citations:

[2011] UKFTT 325 (TC)

Links:

Bailii

Statutes:

Finance Act 1997 11

Cited by:

Appeal from – Aspinalls Club Ltd v HM Revenue and Customs UTTC 16-Jul-2012
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 . .
At FTTTx – Aspinalls Club Ltd v Revenue and Customs CA 15-Nov-2013
The court considered whether so called bankers profits were taxable under gaming duty under the 1997 Act. . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 17 September 2022; Ref: scu.443017

MMC Midlands Ltd (In Liquidation) v Revenue and Customs: FTTTx 10 May 2011

AGGREGATES LEVY – resumption of appeal for determination of levy after unsuccessful appeal to High Court – challenge to assessment unsupported by evidence – no reduction permissible – appeal dismissed

Citations:

[2011] UKFTT 310 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 September 2022; Ref: scu.443064

Herron v Revenue and Customs: FTTTx 22 Mar 2011

FTTTx Hydrocarbon oil – excise duty point – importation into United Kingdom – transport company- vehicle detected – driven by husband of Appellant – fuel pod containing diesel in rear of vehicle – diesel imported from Republic of Ireland into Northern Ireland – non payment of excise duty upon Importation – Notice of Seizure – records requested to enable fuel audit to be carried out – only limited provision of records – assessments – request for formal departmental review – decision to uphold assessments – appeal – whether assessments made to best judgment – adjustment allowed

Citations:

[2011] UKFTT 197 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 September 2022; Ref: scu.442926

Jones Brothers Ruthin (Civil Engineering) Co. Ltd v Revenue and Customs: FTTTx 24 Mar 2011

FTTTx Aggregates levy; Finance Acts 2001; exempt process (s.18 FA 2001 as amended); meanings of ‘rock’ and ‘stone’; what constitutes a ‘flat surface’; exempt process; stone blocks used held not liable to the levy.

Citations:

[2011] UKFTT 206 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 September 2022; Ref: scu.442930

Janicki v Revenue and Customs: FTTTx 9 Mar 2011

FTTTx Statutory Sick Pay – whether employee incapable of work under contract of service – conflict between results of medical examination and sickness notes issued in UK and Poland – on facts, medical report more persuasive – held that no entitlement to SSP for relevant periods – appeal dismissed

Citations:

[2011] UKFTT 165 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 September 2022; Ref: scu.442929

Cosmo Leisure Ltd v Revenue and Customs: FTTTx 25 Feb 2011

FTTTx BINGO DUTY – whether an admission fee may be deducted from the takings before assessing the bingo duty – admission fees payable at the door for first and third sessions but included in bingo ticket price in second and fourth sessions – appellant assessed to andpound;247,363 additional bingo duty – tribunal asked to decide whether admission charge is deductable as a matter of principle- yes where identified as such and paid on entering the premises- appeal allowed in part – assessment to be re-assessed.

Citations:

[2011] UKFTT 143 (TC)

Links:

Bailii

Taxes – Other

Updated: 17 September 2022; Ref: scu.442854

KD Ductworks Installations v Revenue and Customs: FTTTx 21 Jan 2011

Appeal against penalties imposed for the late submission of ten monthly CIS returns on the grounds that not all the returns were received from HMRC – those received were posted on time but delayed by the postal service- the Appellant had reported the nil returns by telephone.

Judges:

Radford

Citations:

[2011] UKFTT 76 (TC)

Links:

Bailii

Taxes – Other, Construction

Updated: 17 September 2022; Ref: scu.442813

G Wilson (Glaziers) Ltd v Revenue and Customs: FTTTx 20 Mar 2012

FTTTx Costs – s 29 Tribunals, Courts and Enforcement Act 2007 – Tribunal Procedure Rule 10 – Costs incurred before start of proceedings – Relevant behaviour of party

Judges:

Kempster TJ

Citations:

[2012] UKFTT 387 (TC)

Links:

Bailii

Statutes:

Tribunals, Courts and Enforcement Act 2007 29

Jurisdiction:

England and Wales

Taxes – Other

Updated: 09 September 2022; Ref: scu.462613

Goldsack v Revenue and Customs: FTTTx 29 Oct 2010

FTTTx National Insurance Contributions – ability to back-pay voluntary contributions for missing years out of time – Regulation 32(1) National Insurance (Contributions) Regulations 1969 – failure to pay voluntary contributions at the time due to ignorance or error – whether due to failure to exercise due care and diligence – former member of Colonial Agricultural Service in Kenya – held that failure to make enquiries was not per se such a failure – held on the facts that ignorance or error not due to failure to exercise due care and diligence – appeal allowed

Citations:

[2010] UKFTT 530 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 09 September 2022; Ref: scu.426619

Christa Ackroyd Media Ltd v Revenue and Customs: UTTC 25 Oct 2019

INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – personal service company – whether sufficient control existed to mean that contract of employment would arise if services supplied direct to client – yes – appeal dismissed.

Citations:

[2019] UKUT 326 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 07 September 2022; Ref: scu.643792

Danfoss And Sauer-Danfoss: ECJ 24 Mar 2011

ECJ Indirect taxation – Excise duty levied in breach of national law of the Union – Impact of tax by the taxpayer on its customers – Requests for refund and / or damages against the Crown by the person who has economic burden.

Citations:

C-94/10, [2011] EUECJ C-94/10

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Danfoss And Sauer-Danfoss ECJ 20-Oct-2011
ECJ Indirect taxes – Excise duties on mineral oils – Incompatibility with European Union law – Non-repayment of excise duty to purchasers of goods to whom the excise duty has been passed on . .
Lists of cited by and citing cases may be incomplete.

European, Taxes – Other

Updated: 04 September 2022; Ref: scu.431346

Prochazka v Revenue and Customs: FTTTx 4 Jan 2012

FTTTx National Insurance – Married woman’s election to pay at reduced rates – Appellant’s understanding of English not good – Whether she did make election – CF9 document destroyed by HMRC – Whether HMRC’s record correct – Appeal dismissed

Citations:

[2012] UKFTT 4 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 September 2022; Ref: scu.450825

Bohra v Revenue and Customs: FTTTx 5 Aug 2011

Refusal of application to set aside the Tribunal’s decision to refuse to allow a late appeal in this matter – submissions having been received from the Appellant and HMRC in respect of the reasons for the late appeal and the merits of the case

Citations:

[2011] UKFTT 531 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 03 September 2022; Ref: scu.449479

Carlton Clubs Plc v Revenue and Customs: FTTTx 9 Aug 2011

Value Added Tax; Bingo; method of calculation of VAT liability; change in policy by HMRC; retrospective claim; basis of claim; change of consideration; effect of issue of internal credit note; Value Added Tax 1994 ss19, 24, and80; Value Added Tax Regulations 1995, Regulation 24 and 38 EU Sixth Directive Article 11A.1(a), 11C.1; Appeal allowed.

Citations:

[2011] UKFTT 542 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 September 2022; Ref: scu.449481

Fury Design Consultants v Revenue and Customs: FTTTx 2 Aug 2011

Appeal against VAT default surcharge – Appellant relied on a payment from a client to reach it in time to pay its VAT for the previous period but the client’s accounts department had closed for the school holidays and so the payment was made contrary to the Appellant’s terms which were payment by return – appeal dismissed – insufficiency of funds was not a reasonable excuse

Citations:

[2011] UKFTT 522 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 September 2022; Ref: scu.449490