APPLICATION FOR LEAVE TO APPEAL OUT OF TIME – whether reasonable excuse – seven months delay -appellant aware of demands but not of liability- facts unclear – permission granted.
[2011] UKFTT 638 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449555
VAT – reasonable excuse – cash accounting – time to pay arrangement
[2011] UKFTT 594 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449550
VAT – default surcharges – notices served? – yes – reasonable excuse? – no.
[2014] UKFTT 125 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.521747
Value Added Tax -Sports Club Membership -Non Payment of monthly fees -Denial of access to club facilities -Whether taxable services provided by club if access denied-Whether sums recovered from member compensation payments -Yes- Whether payments made for membership rights and facilities -No -Appeal Allowed -Overpaid output tax recoverable.
[2011] UKFTT 633 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449551
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.
[2011] UKFTT 542 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449481
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
[2011] UKFTT 522 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449490
VAT – INPUT TAX – HMRC’s reason for denial of input tax had no basis in law – Appeal allowed by consent
[2011] UKFTT 540 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449484
Appeal against penalty for late submission of P35 Employer’s return – said to be sent in time – no details where sent – no reasonable excuse – appeal dismissed.
[2012] UKFTT 31 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.450834
PAYE – penalties – no reasonable excuse – appeal dismissed.
[2012] UKFTT 16 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.450818
VALUE ADDED TAX – repayment of input tax refused – alleged MTIC fraud – whether transactions connected to fraud – whether actual and imputed knowledge of Appellant – contra-trading – whether knowledge of details of the fraud must be proved – transactions in clean chain taking place before transactions in dirty chain – whether conspiracy must be proved in contra-trading – appeal dismissed.
[2011] UKFTT 566 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449485
COMPANY TAX – late filing penalties – annual return – reasonable excuse – third party responsibility – indisposition – appeal dismissed
[2014] UKFTT 73 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.521746
Income tax – penalty for careless inaccuracy – FA 2007, Sch 24 -first occasion on which inaccurate return made – special circumstances – suspension of penalty – proportionality
[2011] UKFTT 588 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449541
VAT- New Means of transport – place of supply – new car purchased in Germany, transported to the UK and registered in the UK, then taken to Spain – was place of supply Germany, the UK or Spain? – X v Statteverket C84/09 applied
[2011] UKFTT 612 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449553
Section 98A (2) and (3) Taxes Management Act 1970 – Late Employer’s P35 End of Year return- Employer Scheme had ceased – Appellant relying upon erroneous advice by HMRC – delay by HMRC in issuing penalty notice – reasonable excuse shown – appeal allowed
[2012] UKFTT 48 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.450817
VAT – default surcharge – whether reasonable excuse that HMRC had not sent blank return forms to Appellants’ new address – no – appeal dismissed
[2011] UKFTT 595 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449547
income tax – undisclosed offshore bank account – source of funds – whether understated or diverted profits – question of fact – appeal dismissed
[2012] UKFTT 52 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.450833
CUSTOMS DUTY – classification – Combined Nomenclature – ‘box assembly relay’ – whether principal function that of connection so within heading 85369010, or control and distribution of electricity within heading 8537 – nature of test to be applied by Tribunal – held, on facts, heading 8537 appropriate – appeal dismissed
Evidence – admissibility of, and weight to be given to, expert opinion evidence from employees of company associated with the Appellant
Procedure – whether Tribunal should admit late alternative submission by HMRC that original classification be applied – held, not in interests of justice to admit that submission
Procedure – form of order where decision upheld on review and subsequent decision by HMRC to change classification
[2012] UKFTT 129 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.451962
Application to make appeal out of time – HMRC deciding not to undertake review on grounds of no reasonable excuse for out of time application for review – whether in those circumstances Appellant has 30 days in which to appeal – yes – ss 15E and 16(1D) Finance Act 1994 – whether, if appeal is out of time, tribunal should give permission for appeal to be made – yes
[2014] UKFTT 106 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.521743
Reasonable Excuse – income tax/capital gains tax.
[2011] UKFTT 530 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449492
Value Added Tax – MTIC case involving four purchases and sales of Nokia mobile phones – transactions preceded by only one other such supply by the Appellant – many of the functions of the Appellant undertaken on its behalf by independent accountants – Appeal dismissed
[2011] UKFTT 520 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449480
INCOME TAX – Appellant last working as a doctor in 1998 – Appellant claiming trade loss relief in tax years 2006/07, 2007/08 and 2008/09 in respect of legal expenses to challenge decisions of the General Medical Council regarding his registration as a medical practitioner and continuing medical education expenses -Whether Appellant ‘carried on a trade’ in the tax years in question (Income Tax Act 2005 s.64(1)(a)) – no – Discovery assessments issued in respect of tax years 2006/07 and 2007/08 (Taxes Management Act s.29) – Whether there had been a ‘discovery’ given that the Appellant disclosed his circumstances in his tax returns – No – Closure notice issued in respect of the 2008/09 tax return – Whether Appellant had a legitimate expectation that the trade loss relief would be allowed – No – Appeal allowed in part
[2011] UKFTT 573 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449477
INCOME TAX – and NATIONAL INSURANCE CONTRIBUTIONS – dispensations within ITEPA s 65 – allowances for travel and subsistence costs – character of allowances – found to be Chapter 1 earnings – whether recipients had permanent or temporary workplaces – permanent – travel costs ordinary commuting expenses and not deductible – whether allowances within dispensations – no – whether dispensations could lawfully be granted – no – appeal substantially dismissed
[2012] UKFTT 28 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.450827
VALUE ADDED TAX – zero rating – donation of an interest in land to charity – whether goods for the purposes of Item 2 Group 15 Schedule 9 Value Added Tax Act 1996 – no – appeal dismissed
[2014] UKFTT 157 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.521742
VAT – Input tax deduction claimed – supplies in respect of which input tax was claimed challenged by HMRC as not having taken place and the related 54 invoices as having been manufactured – burden of proof on Appellant to show that invoices were valid – Appellant failing to discharge that burden – Appeal dismissed
[2012] UKFTT 46 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.450826
SDLT – Failure to deliver SDLT Return on time – Penalty Imposed -Was it properly imposed? Yes – Was there a reasonable excuse? No, none shown – Appeal dismissed on the facts
[2011] UKFTT 521 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449478
VAT – requirement for security – whether original decision reasonably arrived at – on information forming basis for decision, yes – whether decision on review reasonably arrived at – no evidence from reviewing officer – refusal to discuss certain companies – reference to disputed liabilities – on available evidence, decision unreasonable – on facts, decision would inevitably be the same if review properly carried out – appeal dismissed
[2012] UKFTT 42 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.450824
Penalty for late filing of P35 – failure to ‘untick’ the test return box – whether reasonable excuse – held, yes
[2011] UKFTT 478 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449476
VAT; security for future payment; Schedule 11 para 4(2)(a) VATA; Notice of Requirement properly issued
[2011] UKFTT 463 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449474
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed
[2011] UKFTT 564 (TC)
Updated: 03 September 2022; Ref: scu.449487
Income Tax – Settlor interested trust – Trust income consisting of payments made by settlor – Whether settlor is liable to tax on trust income by virtue of s 660A Income and Corporation Taxes Act 1988 – Yes
[2012] UKFTT 49 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.450831
Income tax- PAYE penalties for late payment Sch 56 FA 2009 – reasonable excuse- special circumstances.
[2012] UKFTT 60 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.450840
NATIONAL INSURANCE – Whether HMRC’s record of the Appellant’s payment of National Insurance contributions was correct – Yes – Appeal dismissed.
[2011] UKFTT 632 (TC)
England and Wales
Updated: 03 September 2022; Ref: scu.449546
[2021] EWCA Civ 186
England and Wales
Updated: 02 September 2022; Ref: scu.658634
ECJ (Free Movement Of Persons) Failure of a Member State to fulfil obligations – Articles 12 EC, 18 EC, 39 EC and 43 EC – Articles 4, 28 and 31 of the Agreement on the European Economic Area – Tax legislation – Conditions for exemption from transfer tax on the first purchase of immoveable property – Exemption granted solely to persons residing in Greece and to persons of Greek origin not residing in Greece at the date of purchase.
[2011] EUECJ C-155/09
European
Updated: 01 September 2022; Ref: scu.428405
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
[2011] STC 538, [2011] STI 259, [2010] UKUT 450 (TCC)
England and Wales
Updated: 01 September 2022; Ref: scu.428181
Application for permission to appeal – refused.
[2010] UKUT B22 (TCC)
England and Wales
Updated: 01 September 2022; Ref: scu.428176
UTTC 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.
[2010]UKUT 457 (TCC)
England and Wales
Updated: 01 September 2022; Ref: scu.428183
Value Added Tax – input tax – disallownace of input tax – MTIC fraud-whether fraudulent evasion of VAT-whether Appellant knew or should have known that its purchases were connected with fraud.
[2010] UKUT 259 (TCC), [2010] BVC 1539, [2010] STC 2454, [2010] STI 2346
England and Wales
Updated: 01 September 2022; Ref: scu.428160
Aggregates Levy – Extraction of aggregate – Not subjected to any process involving being mixed with any substance or material – Again becoming part of land – Whether at the site from which it was won – Yes -Appeal allowed – Northumbrian Water Ltd v HMRC applied
[2016] UKFTT 11 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.559898
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
[2014] UKUT B1 (TCC)
England and Wales
Cited – BPP University College of Professional Studies v Revenue and Customs FTTTx 1-Jul-2014
FTTTx HMRC directed to provide further and better particulars – unless order breached – whether HMRC should be barred – whether Mitchell applies – HMRC barred. . .
Lists of cited by and citing cases may be incomplete.
Updated: 31 August 2022; Ref: scu.520999
CORPORATION TAX – relief for remediation of contaminated land -capital expenditure on various items of sea defences in course of construction of a marina – whether land in a contaminated state by reason of seawater on foreshore – yes – breakwater constructed on seabed – not expenditure on land – sea defences constructed on foreshore – qualifying land remediation expenditure – works carried out on land above high water mark – not qualifying land remediation expenditure – paras 1, 2, 3, 4, and 7 Schedule 22 Finance Act 2001 – appeal allowed in part
[2013] UKFTT 367 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.513482
[2012] UKFTT 73 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.450822
Self-assessment – surcharge for late payment of tax – whether insufficiency of funds a reasonable excuse – no – appeal dismissed
[2011] UKFTT 483 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449445
Income tax – interest – joint account owned by husband and wife – whether necessary for beneficial interests in funds to be known before tax could be imposed on interest income – held, no – whether beneficial interests unknown – held, on equitable principles, standard division applicable – appeal dismissed
[2011] UKFTT 512 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449446
Appeal against a charge to capital gains tax on the sale by the Appellants of the painting Omai by Sir Joshua Reynolds which was owned by them and lent to the Castle Howard Company which displayed the painting – Appellants claimed that they were entitled to relief under Section 45 of the Capital Gains Act 1992 on the basis that the painting was plant in the hands of the Company and a wasting asset – appeal dismissed
[2011] UKFTT 493 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449447
INCOME AND CAPITAL GAINS TAX – under-declarations by taxpayer – assessments upheld in principle
[2011] UKFTT 516 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449448
VAT – default surcharge – payment after extended due date – trader’s incorrect understanding that longer period allowed – levels of surcharge questioned as being an excessive interest charge – held, payments not despatched in sufficient time to reach HMRC’s account – also held, no reasonable excuse for defaults – surcharges not interest and not in circumstances disproportionate – appeal dismissed
[2011] UKFTT 502 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449449
Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970
[2011] UKFTT 519 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449465
INCOME TAX – discovery assessment – negligence of appellant – yes – whether HMRC could reasonably have been expected to have been aware of relevant facts – no – appeal dismissed
[2011] UKFTT 507 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449455
INCOME TAX – Construction Industry Scheme – Late payment of self assessment- Cancellation of registration – Whether reasonable excuse? – No – Appeal dismissed
[2011] UKFTT 477 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449456
Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Jusilla v Finland. ‘Reasonable excuse’ does not necessarily involve any exceptional circumstance. Honest and genuine belief amounts to ‘reasonable excuse’. Burden of proof.
[2011] UKFTT 480 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449462
VAT – late payment – default surcharge – language problems argued – no reasonable excuse found – appeal dismissed
[2011] UKFTT 509 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449442
EXCISE DUTIES – 8% red diesel in Ford Transit van – appellant denied taking and using red diesel – existence of red diesel in tank accepted – reviewing officer did not consider all matters which she should have – case referred for further review.
[2011] UKFTT 495 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449461
Penalty for late filing of company tax return under para 18(2)(a) Schedule 18 FA 1998 – no evidence to support Appellant’s contention that accounts had been submitted on time – whether reasonable excuse shown – no – appeal dismissed.
[2011] UKFTT 498 (TC)
England and Wales
Updated: 31 August 2022; Ref: scu.449444
Inner House – taxation of wayleaves income
Lord Osborne, Lord Wheatley, Lord Reed
[2009] ScotCS CSIH – 42
Scotland
Updated: 29 August 2022; Ref: scu.346594
Application for judicial review of the Defendant’s decision, reviewing and confirming the notice of liability to pay a Community Infrastructure Levy in respect of proposed development at its premises.
Lang DBE J
[2018] EWHC 3417 (Admin)
Community Infrastructure Levy Regulations 2010 40(7)
England and Wales
Updated: 27 August 2022; Ref: scu.631215
VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant knew or should have known that the transaction was part of fraud by others – alleged MTIC – whether shown that the Appellant’s transactions connected with fraudulent evasion of VAT – yes – whether Appellant ‘knew or should have known’ of fraud – yes – valid refusal of right to deduct – appeal dismissed
[2013] UKFTT 469 (TC)
England and Wales
Updated: 26 August 2022; Ref: scu.515552
FTTTx Default surcharges under section 59 VATA 1994 for late payment of VAT – application of section 71(1) VATA – whether insufficiency of funds reasonable excuse – no.
[2010] UKFTT 372 (TC)
England and Wales
Updated: 23 August 2022; Ref: scu.422362
FTTTx National Insurance contributions – gender dysphoria – determination of pensionable age – whether possible to interpret ‘woman’ as including person with gender dysphoria living as a woman – whether directly effective right under Directive 79/7 to cease paying contributions otherwise than by satisfying conditions for recognition under the Gender Recognition Act 2004 – Social Security Contributions and Benefits Act 1992 ss. 6(3) and 122 and Pensions Act 1995 sched. 4 – Human Rights Act 1998, s. 3 – Directive 79/7 – Gender Recognition Act 2004
Nicholas Paines TJ
[2010] UKFTT 356 (TC), [2010] SFTD 1141, [2010] STI 2863
Social Security Contributions and Benefits Act 1992 693) 122, Gender Recognition Act 2004, Pensions Act 1995 Sch 4, Human Rights Act 1998 3
England and Wales
Cited – Timbrell v Secretary of State for Work and Pensions CA 22-Jun-2010
The claimant had undertaken male to female treatment including surgery and lived as a woman, though continuing to live with her wife. She sought payment of a pension at 60, but was refused. The regulations required a gender recognition certificate . .
Cited – Carpenter v The Secretary of State for Justice Admn 27-Feb-2015
The claimant, a post-operative male-to-female transsexual person, said that section 3(3) of the 2004 Act was incompatible with her Human rights after refusal of a gender recognition certificate.
Held: The application failed. The provision of . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 August 2022; Ref: scu.422318
FTTTx Class 1A NIC – Provision of car for member of employees family – Whether the making available of an equivalent car is in accordance with normal commercial practice for an employment of the kind held by that family member – Insufficient evidence – Appeal dismissed – Section 169(4) Income Tax (Earnings and Pensions) Act 2003
[2010] UKFTT 187 (TC)
Income Tax (Earnings and Pensions) Act 2003 8169(4)
Updated: 23 August 2022; Ref: scu.422201
FTTTx National Insurance contributions – liability of secondary contributor for Class 1 contributions – jurisdiction – whether the appellant was liable for secondary contributions as host employer of the employees – whether a third party was liable for those contributions as resident, present or having a place of business in the jurisdiction
[2010] UKFTT 205 (TC)
Updated: 23 August 2022; Ref: scu.422179
Refusal to reimburse a tax paid in error – Unjust enrichment arising from the link between the introduction of that tax and the abolition of other taxes
[2011] EUECJ C-398/09, [2012] BVC 83, [2012] All ER (EC) 410, [2011] ECR I-7375, [2012] 1 CMLR 14, [2012] CEC 517, [2012] STC 854, ECLI:EU:C:2011:540
European
Opinion – Lady and Kid A/S, Direct Nyt ApS, A/S Harald Nyborg Isenkram-og Sportsforretning, KID-Holding A/S v Skatteministeriet ECJ 7-Dec-2010
ECJ (Opinion) Taxes do not conform to National Union law – Repayment – Refusal – Repercussion – Unjust enrichment – Compensation for illegal tax by the simultaneous removal of other statutory charges – Internal . .
Cited – Hemming (T/A Simply Pleasure) and Others, Regina (on The Application of) v Westminster City Council SC 19-Jul-2017
The claimant challenged fees which were charged to the respondents on applying to Westminster City Council for sex shop licences for the three years ended 31 January 2011, 2012 and 2013 and which included the council’s costs of enforcing the . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 August 2022; Ref: scu.642459
Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Assessment – EXCISE DUTY – Civil Evasion Penalty – admissibility of hearsay evidence – dishonestly engaged in conduct for the purpose of evading duty – appellant liable to penalty – yes – cooperation – no – appeal dismissed
[2016] UKFTT 80 (TC)
England and Wales
Updated: 19 August 2022; Ref: scu.559940
Gaming machine – RANK case – late claim – Strike out
[2012] UKFTT 575 (TC)
England and Wales
Updated: 19 August 2022; Ref: scu.466168
Landfill tax – payment where tax not due – claim for repayment or tax credit – Finance Act 1996 ss51, 54 and Sch 5 para 14 – Landfill Tax Regulations 1996 regs. 14, 20 and 21 – appeal dismissed
[2012] UKFTT 561 (TC)
England and Wales
Updated: 19 August 2022; Ref: scu.466160
ECJ (Opinion) Taxes do not conform to National Union law – Repayment – Refusal – Repercussion – Unjust enrichment – Compensation for illegal tax by the simultaneous removal of other statutory charges – Internal Tax discriminatory.
C-398/09, [2010] EUECJ C-398/09
European
Opinion – Lady and Kid A/S, Direct Nyt ApS, A/S Harald Nyborg Isenkram-og Sportsforretning, KID-Holding A/S v Skatteministeriet ECJ 6-Sep-2011
Refusal to reimburse a tax paid in error – Unjust enrichment arising from the link between the introduction of that tax and the abolition of other taxes . .
Cited – Hemming (T/A Simply Pleasure) and Others, Regina (on The Application of) v Westminster City Council SC 19-Jul-2017
The claimant challenged fees which were charged to the respondents on applying to Westminster City Council for sex shop licences for the three years ended 31 January 2011, 2012 and 2013 and which included the council’s costs of enforcing the . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 August 2022; Ref: scu.427329
(Victoria) The Board was asked whether a share in a partnership was subject to etsate duties on the death of the partner.
Lord Hesrchell LC, Watson, Hobhouse, MacNaghten, Shand LL
[1895] UKPC 2, [1895] AC 251
Updated: 19 August 2022; Ref: scu.417404
The applicant had been disabled in an accident, had bought and sold various properties, and used the proceeds of sale to repay various debts. He now sought judicial review of an order for his committal to prison for non-payment of Council Tax.
Held: The appeal succeeded.
King J
[2009] EWHC 1857 (Admin), [2010] RVR 6
Updated: 19 August 2022; Ref: scu.417126
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 ground – Regional tax on hunting – Equality treatment.
Jaaskinen AG
C-70/09, [2010] EUECJ C-70/09
Opinion – 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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 19 August 2022; Ref: scu.416427
CORPORATION TAX – computation of profits – deductions – payments by Appellant before 2001 to employee benefit trust and after 2002 to family benefit trust – whether wholly and exclusively expended for the purposes of the Appellant’s trade – yes – whether Appellant’s profits computed in accordance with generally accepted accountancy practice – yes – whether payments to employee benefit trust were potential emoluments and so precluded from deduction for corporation tax purposes when paid – yes – whether payments to family benefit trust were made to an employee benefit scheme and so precluded from deduction for corporation tax purposes when paid – yes – ICTA 1988 ss 42 and 74; FA 1989 s 43(11); FA 2003 s143 and Sch 24
EMPLOYMENT INCOME – whether payments by Appellant to trusts were payments of emoluments or earnings giving rise to an obligation to deduct income tax and pay it to the Revenue – no – before 2003 ICTA 1988 ss 19(1), 131 and 203(1) and Income Tax (Employments) Regulations 1993 SI 1993 No. 744; after 2003 ITEPA 2003 ss 1, 6, and 684 and Income Tax (PAYE) Regulations 2003 SI 2003 No. 2682 Reg 80
NATIONAL INSURANCE CONTRIBUTIONS – whether payments by Appellant to trusts were earnings paid for the benefit of earners – no – Social Security Contributions and Benefits Act 1992 s6(1); Social Security Contributions (Transfer of Functions, etc) Act 1999 s8(1)(c)
[2008] UKSPC SPC00698, [2008] STI 1923, 2008] STC (SCD) 1062
England and Wales
Incorrect – RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland SC 5-Jul-2017
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Updated: 18 August 2022; Ref: scu.642458
NATIONAL INSURANCE CONTRIBUTIONS – contribution to FURBS – whether liable for Class I contributions – no – appeal allowed.
[2011] UKUT 78 (TCC), [2011] STI 593, [2011] BTC 1614, [2011] STC 1428
England and Wales
Appeal from – HM Revenue and Customs v Forde and McHugh Ltd CA 30-May-2012
Sums paid by an employer, other than out of an employee’s salary, which were to provide contingent benefits to an employee, did not fall within the charge to NICs on earnings before the occurrence of the contingency and the payment of the benefits. . .
At UTTC – Revenue and Customs v Forde and McHugh Ltd SC 26-Feb-2014
The Court heard a number of appeals concerned with the interpretation of the phrase in section 6(1) of the Social Security Contributions and Benefits Act 1992, ‘[w]here in any tax week earnings are paid to or for the benefit of an earner’ It was . .
Lists of cited by and citing cases may be incomplete.
Updated: 18 August 2022; Ref: scu.440800
FTTTx Procedure – stay of proceedings – joining two appeals – national insurance contributions (NICs) – other appeal involving ongoing application for preliminary issue – Limitation Act defence in recovery proceedings
[2009] UKFTT 259 (TC)
Updated: 17 August 2022; Ref: scu.409064
FTTTx ORDINARY RESIDENCE – taxpayer going to work in the US from 1 July 2001 on a three-year contract, being made redundant on 31 October 2002 returning to assist the administrators of the company until moving to live in Monaco at the beginning of December 2002 – ordinarily resident for 2001-02 but not 2002-03
[2010] UKFTT 69 (TC)
Updated: 17 August 2022; Ref: scu.408939
FTTTx National insurance contributions – liability to primary and secondary Class 1 National Insurance contributions – whether Leaders taking Weight Watchers classes are employed earners, and Weight Watchers UK Ltd their employer
[2010] UKFTT 54 (TC)
England and Wales
Updated: 17 August 2022; Ref: scu.408941
FTTTx EXCISE DUTY – NON-RESTORATION OF JEWELLERY – Appellant asserts that she was blameless for failing to declare the jewellery – No persuasive evidence to support her assertion – The Review Officer, however, disregarded relevant facts – no commercial gain from importation – jewellery not concealed – decision unreasonable – Appeal allowed.
[2010] UKFTT 37 (TC)
Updated: 17 August 2022; Ref: scu.408898
EXCISE DUTY – hydrocarbon oil – assessment to duty – taking in and use of red diesel on public roads – whether quantum of assessment reasonable and to best judgment – appeal dismissed – Sections 12 and 13 (1A) Hydrocarbon Oils Duties Act 1979.
[2010] UKFTT 9 (TC)
Hydrocarbon Oils Duties Act 1979
Updated: 17 August 2022; Ref: scu.408901
FTTTx EXCISE DUTY – Non-Restoration of a vehicle which had been adapted to run on red diesel by installing a second tank concealed from view – Appellant contended that he used the red diesel solely for heating the vehicle and running a compressor – Tribunal satisfied that the Appellant was using the red diesel to propel the vehicle – No exceptional hardship – Review decision reasonable- Appeal dismissed.
[2010] UKFTT 11 (TC)
Updated: 17 August 2022; Ref: scu.408897
Protocol on the Privileges and Immunities of the Communities – Tax on the rental value of immovable property.
C-263/91, [1993] EUECJ C-263/91
European
Updated: 16 August 2022; Ref: scu.160794
ECJ (Judgment) Request for a preliminary ruling – Competition – State aid – Article 107(1) TFEU – Concept of ‘State aid’ – Property tax on immovable property – Tax exemption
C-522/13, [2014] EUECJ C-522/13
European
Updated: 16 August 2022; Ref: scu.537476
What is the true interpretation, and the effect, of regulation 40(7)(ii) of the 2010 Regulations 2010 as amended under which no Community Infrastructure Levy is payable for ‘retained parts’ of a relevant building ‘where the intended use following completion of the chargeable development is a use that is able to be carried on lawfully and permanently without further planning permission in that part on the day before planning permission first permits the chargeable development’?
Sir Ernest Ryder, Senior President of Tribunals Lord Justice Lindblom and Lord Justice Hickinbottom
[2019] EWCA Civ 1544
Community Infrastructure Levy Regulations 2010 40(7)(ii)
England and Wales
Updated: 15 August 2022; Ref: scu.641790
Directions for reference to ECJ.
[2011] UKFTT 524 (TC), [2011] SFTD 1015
England and Wales
Updated: 14 August 2022; Ref: scu.449443
PROCEDURE – application for closure notice – whether HMRC bound by previous confirmation of domicile – no – application refused
[2017] UKFTT 222 (TC)
England and Wales
Updated: 11 August 2022; Ref: scu.581664
Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil Duty) : Evasion
[2016] UKFTT 53 (TC)
England and Wales
Updated: 11 August 2022; Ref: scu.559919
UTTC GAMING DUTY – non-negotiable chips and free bet vouchers provided free of charge to players and used for gaming – value for gaming duty purposes – whether face value or no value – s 11, Finance Act 1997
[2016] UKUT 259 (TCC)
England and Wales
Updated: 05 August 2022; Ref: scu.567355
Directions
[2016] UKUT 265 (TCC)
England and Wales
Updated: 05 August 2022; Ref: scu.567354
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.
[2013] UKUT 161 (TCC), [2013] STC 1946
England and Wales
Cited – Zorkova v Revenue and Customs FTTTx 14-Feb-2014
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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 05 August 2022; Ref: scu.509182
UTTC COSTS – appeal in respect of case allocation – allocation to Complex case – whether jurisdiction to award costs in First-tier Tribunal – Yes exercise of discretion over costs in First-tier Tribunal and Upper Tribunal – no award of cost.
[2010] UKUT B26 (TCC)
England and Wales
Updated: 05 August 2022; Ref: scu.428180
UTTC PROCEDURE: whether to order preliminary issue; appeal from decision refusing to order preliminary issue; appeal allowed; stay of proceedings pending determination of County Court proceedings; appeal from decision refusing stay; appeal allowed
[2009] UKUT 290 (TCC)
England and Wales
Updated: 05 August 2022; Ref: scu.428190
UTTC RIGHT TO APPEAL TO UPPER TRIBUNAL – Error on point of law – Reinstatement of withdrawn appeal – Whether appeal had in fact been withdrawn – Consequence of First-tier Tribunal’s refusal to reinstate.
[2010] UKUT 458 (TCC)
England and Wales
Updated: 05 August 2022; Ref: scu.428187
Application for an award of costs by the successful appellants.
Held: Granted subject to assessment.
[2010] UKUT B20 (TCC)
England and Wales
Updated: 05 August 2022; Ref: scu.428177
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.
Lord Emslie, Ghosh QC
[2010] STI 2278, [2010] BTC 1682, [2010] STC 2124, FTC/16/2009, [2010] UKUT 214 (TCC)
England and Wales
Updated: 05 August 2022; Ref: scu.428157
