Harris v Revenue and Customs (Inheritance Tax : Other): FTTTx 17 Apr 2018

INHERITANCE TAX – personal representative distributing assets of estate to beneficiary on basis that beneficiary would discharge IHT liability – appeal on basis that PR no longer has assets of estate – liability of personal representative – appeal struck out – s200 Inheritance Tax Act 1984 – Rule 8, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

Citations:

[2018] UKFTT 204 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 14 April 2022; Ref: scu.609273

Bloomberg Inc (Uk Permanent Establishment) and Another v Revenue and Customs (Income Tax/Corporation Tax : Double Taxation): FTTTx 16 Apr 2018

INCOME TAX – corporation tax – permanent establishments in UK – applicability of intangible fixed assets election to transaction – election refused by HMRC – whether application of separate and distinct principle under UK/US Double Taxation Convention meant that transaction to be regarded as transfer of assets as appellants contended rather than sale of partnership units as HMRC contended – HMRC correct to refuse election – appeal dismissed

Citations:

[2018] UKFTT 205 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 April 2022; Ref: scu.609256

Regina v Alfreton Justices, Ex Parte Gratton: QBD 25 Nov 1993

The appellant community charge payer (under 21) appealed after being committed to prison for non payment of the tax. The magistrates had come to the conclusion that they could not consider attaching the applicant’s liability to pay the charge to his income support as a viable alternative to prison.
Held: The appeal succeeded. In so concluding, the magistrates were ‘plainly wrong’ and that, as such, there was a ‘fundamental flaw’ in the case. The magistrates should have considered what was a viable offer of payment before imposing a prison sentence: ‘Community charge liability should only be visited with prison (if I may use that shorthand expression) if there is no other way in which the money can be extracted. Prison is not to be used as a big stick or primarily as punishment but as a means of extracting the liability.’
Because the the applicant was under 21 years of age at the time at which he was sentenced, the magistrates had a requirement publicly to state that there was no alternative but prison in this case. However, it was unnecessary to conclude the case on that ground in the light of the earlier finding.
As to costs, he said: ‘I am wholly unable to find that there has been any perverse or outrageous conduct of any kind in this case. These are tricky cases. The law has been evolving in the last year or so.’

Judges:

Macpherson J

Citations:

Times 07-Dec-1993

Cited by:

CitedLloyd And Others v The United Kingdom ECHR 1-Mar-2005
Magistrates had committed the applicants to prison in their absence for non-payment of local taxes and fines.
Held: The proceedings infringed the claimants’ human rights in that they had been found guilty of wilful refusal or culpable neglect . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Criminal Sentencing

Updated: 09 April 2022; Ref: scu.86046

Revenue and Customs v West: UTTC 29 Mar 2018

Income Tax and National Insurance Contributions (NICS) calculation of gross remuneration in an amount which, after deduction of PAYE and NICs, would equal and extinguish liability of director to company on director’s loan account – company insolvent and unable to pay tax and NICs – whether tax deducted by company – whether director received relevant payments knowing that the company had wilfully failed to deduct PAYE – regulation 72, Income Tax (Pay As You Earn) Regulations 2003 – whether company failed to deduct and pay primary NICs and the director knew that the company had wilfully failed to pay – regulation 86, Social Security (Contributions) Regulations 2001.

Citations:

[2018] UKUT 100 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 07 April 2022; Ref: scu.608588

Turbogas Produtora Energetica SA v Autoridade Tributaria e Aduaneira: ECJ 7 Mar 2018

Opinion – Energy – Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Exemption of energy products and electricity used to produce electricity – Third subparagraph of Article 21(5) – Entity producing electricity for its own use – Exemption for small producers of electricity

Citations:

ECLI:EU:C:2018:169, [2018] EUECJ C-90/17 – O

Links:

Bailii

Jurisdiction:

European

Utilities, Taxes – Other

Updated: 06 April 2022; Ref: scu.606032

N Luxembourg 1 v Skatteministeriet: ECJ 1 Mar 2018

ECJ Approximation of Laws – Opinion – Request for a preliminary ruling – Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (Interest and Royalties Directive) – Concept of beneficial owner – Acting in one’s own name on behalf of a third party – Effect of the commentaries on the OECD Model Tax Convention on the interpretation of an EU Directive – Abuse of possible fiscal arrangements – Criteria for abuse through avoidance of tax at source – Abuse by taking advantage of a lack of cross-border information – Direct application of a non-transposed provision of a directive – Interpretation of national provisions for the prevention of abuse in conformity with EU law

Citations:

ECLI:EU:C:2018:143, [2018] EUECJ C-115/16 – O

Links:

Bailii

Jurisdiction:

European

Taxes – Other

Updated: 05 April 2022; Ref: scu.606016