Category: Taxes – Other

Oleochem (Scotland) Ltd v Revenue and Customs: SCIT 12 Jan 2009

SCIT National Insurance Contributions; secondary contributor; mariner; whether member of crew of ship or vessel; foreign employer; commercial purpose of arrangements; host employer; agency rules; offshore installations; Floating Production Storage offload Facility (FPSO); whether ship or vessel; whether on voyage; Social Security Contributions and Benefits Act 1992 ; Social Security (Categorisation of Earners ) Regulations 1978; Social Security (Contributions) Regulations 2001

Judges:

Gordon Reid QC

Citations:

[2009] UKSPC SPC00731

Links:

Bailii

Taxes – Other

Updated: 03 August 2022; Ref: scu.373746

Mason v Revenue and Customs: FTTTx 9 Jun 2009

FTTTx National Insurance Contributions – Contributions reduced by artificial pay practice – Resulting reduction in SERPS payable to the Appellant – Failure of the Secretary of State to counteract the artificial pay practice – whether the Appellant has a genuine grievance – Final Decision

Citations:

[2009] UKFTT 139 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 August 2022; Ref: scu.373686

Vividas Ltd v Revenue and Customs: FTTTx 13 May 2009

FTTTx VOLUNTARY DISCLOSURE OF ERRORS – Default Interest – section 74 VAT Act 1994 – Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998 – Interest a penalty for honesty – No – Interest rate high and absurd- no – Appeal dismissed

Citations:

[2009] UKFTT 100 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 August 2022; Ref: scu.373667

Wright v Revenue and Customs: FTTTx 20 Apr 2009

FTTTx Income tax and National Insurance Contributions – whether workers were employed by the Appellant – Initial appeal allowed by the General Commissioners and held by the High Court to have been based on a wrong application of the law – case remitted to the General Commissioners for them to ascertain further facts relevant to ‘control’ – Case subsequently transferred to the Special Commissioners – Appeal dismissed

Citations:

[2009] UKFTT 53 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 03 August 2022; Ref: scu.373632

Lam v Revenue and Customs: FTTTx 14 Jan 2014

FTTTx Costs – HMRC withdrawing from appeal after receipt of new information – application by Appellant for award of costs of pounds 10,800 plus VAT – whether HMRC had acted unreasonably in defending or conducting the appeal – only for very short period between provision of new information and HMRC’s delayed decision to withdraw from the appeal – award of costs made in respect of that period, summarily assessed at pounds 150 – warning that in appropriate circumstances, withholding by an appellant of crucial information or evidence which later persuades HMRC to withdraw from the appeal might entitle HMRC to costs for the relevant period during which they are unnecessarily being put to the expense and effort of conducting the appeal

Citations:

[2014] UKFTT 79 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Costs

Updated: 03 August 2022; Ref: scu.521711

Re Cochrane: CA 1906

(Court of Appeal of Ireland) The court considered the effectivenmess of a gift with a reservation to the donor. As to the Earl Grey case, if ever there was a case to which the statute applied it was The Attorney-General v Grey. The court referred to the various benefits which the donor had retained in that case, including the son’s covenant to pay the rentcharge, but did not mention the reservation of the rentcharge itself.

Judges:

Fitzgibbon LJ

Citations:

[1906] 2 IR 200

Jurisdiction:

England and Wales

Citing:

Appeal from – Re Cochrane 1905
(High Court of Ireland) The court considered the effectivenmess of a gift with a reservation to the donor, distinguishing Earl Grey: ‘The limitation of this annuity, although prior to the gift, was, as well as being charged on the land, secured by . .
Cited – Grey (Earl) v Attorney General HL 1900
The donor conveyed land to his son by way of gift but reserved an annual rentcharge during his life which was charged on the land conveyed and which his son covenanted to pay (together with the other liabilities of the donor), and retained the right . .

Cited by:

Appealed to – Re Cochrane 1905
(High Court of Ireland) The court considered the effectivenmess of a gift with a reservation to the donor, distinguishing Earl Grey: ‘The limitation of this annuity, although prior to the gift, was, as well as being charged on the land, secured by . .
Cited – Ingram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue CA 28-Jul-1997
The deceased had first conveyed property to her solicitor. Leases back were then created in her favour, and then the freeholds were conveyed at her direction to her children and grandchildren. They were potentially exempt transfers.
Held: . .
Cited – St Aubyn v Attorney General HL 12-Jul-1951
The donor exercised powers of appointment ‘to make some part of the settled property his own’, and it was ‘wholly irrelevant that by a contemporaneous or later transaction he surrenders his life interest in other parts of it’. The different parts of . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Northern Ireland

Updated: 31 July 2022; Ref: scu.223761

Doherty v Revenue and Customs: FTTTx 22 Apr 2009

FTTTx Excise – assessment – Hydrocarbon Oil Duties Act 1979 s 6 commercial vehicles – importation of diesel fuel from Republic of Ireland – Travellers’ Relief [Fuel and Lubricants] Order 1995 – use of non fixed storage tanks – pods- commercial vehicles also fitted with non standard tanks – whether assessment made to best judgment – yes – whether adjustment to be provided – adjustment undertaken- appeal allowed to that extent

Citations:

[2009] UKFTT 56 (TC)

Links:

Bailii

Statutes:

Hydrocarbon Oil Duties Act 1979 6

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 July 2022; Ref: scu.373605

Black v Revenue and Customs: FTTTx 20 Apr 2009

FTTTx NATIONAL INSURANCE – married woman paying contributions at reduced rates – whether she had elected to do so – challenge to decision by HMRC that she had done so – election, if made, destroyed – other evidence considered – on balance of probabilities, election made – appeal dismissed

Citations:

[2009] UKFTT 54 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 July 2022; Ref: scu.373598

Channel 5 TV Group Ltd v HM Inspector of Taxes: SCIT 15 May 2003

NATIONAL INSURANCE CONTRIBUTIONS – payments made to employees by a third party – whether payments should be excluded from the computation of earnings – whether payments were gratuities – yes – whether conditions that payments should not be made or allocated by employer are cumulative – no – or alternative – yes – whether payments made by employer – no – whether payments allocated by employer – no – payments therefore excluded from earnings and appeal allowed – whether, if payments not excluded from earnings, the contributions could be collected from the employer – yes – SSCBA 1992 Ss 1(4), 3(1)(a), 6(3), 7(2), Sch 1 paras 3(1) and 6; The Social Security (Contribution) Regulations 1979 SI 1979 No. 591 Regs 2(1), (19)(1)(c), Sch 1 paras 2(1), and 26

Citations:

[2003] UKSC SPC00369

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 28 July 2022; Ref: scu.195422

Osman v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Assessment): FTTTx 29 Jul 2016

Excise duty and customs duty – civil evasion penalties – section 8 of the Finance Act 1994 and section 25 of the Finance Act 2003 – whether conduct involving dishonesty – appeal dismissed – penalties upheld

Citations:

[2016] UKFTT 524 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 26 July 2022; Ref: scu.567970

Patel (T/A Cleggs Lane Service Station) v Revenue and Customs: FTTTx 2 Mar 2012

VAT – retail schemes – Regulations 67-75 Value Added Tax Regulations 1995 – appellant incorrectly used Apportionment Scheme 1 – appellant ineligible to use Apportionment Scheme 1 – assessment of output tax on basis of Apportionment Scheme 1 – appeal allowed in principle

Citations:

[2012] UKFTT 169 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.462633

Volkswagen Financial Services (UK) Ltd v Revenue and Customs: FTTTx 18 Aug 2011

VAT – partial exemption special method – hire purchase transactions – taxable supplies of goods and exempt supplies of credit – whether a methodology attributing part of residual input tax to taxable supplies of goods is fair and reasonable – whether residual input tax is partly a cost component of taxable supplies of goods

Citations:

[2011] UKFTT 556 (TC), [2012] SFTD 190

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – HM Revenue and Customs v Volkswagen Financial Services (UK) Ltd UTTC 12-Nov-2012
UTTC VAT – partial exemption special method – hire purchase transactions – taxable supplies of motor vehicles and exempt supplies of credit – whether residual cost inputs have a direct and immediate link with and . .
At FTTTx – Volkswagen Financial Services (UK) Ltd v HM Revenue and Customs CA 28-Jul-2015
The parties disputed the recoverability of VAT on the general expenses of the appellant which operated a car financing company. In particular: ‘whether any of the residual input tax paid by VWFS in respect of the general overheads of the business is . .
At FTTTx – Volkswagen Financial Services (UK) Ltd v Revenue and Customs SC 5-Apr-2017
The court considered the VAT treatment general business overheads of a vehicle financing company, and in particular the ‘partial exemption special method’ (‘PESM’) agreed with HMRC for the valuation of the proportion of residual input tax . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 25 July 2022; Ref: scu.449526

Premium Investments Limited Town and Country Resorts Limited v The Commissioner of General Consumption Tax: PC 30 Jul 2003

PC (Jamaica) A General Consumption Tax is a turnover tax. New provisions sought to tax touristic supplies. A tourist resort was managed for the petitioners. After falling into arrears with GCT, they asserted that they were not after all responsible for the collection of GCT. Their liability had been upheld first on an estoppel, then under s33(2).
Held: The potential libility of the managers to GCT did not displace that of the petitioners, who were liable as the registered taxpayers under the statute.

Judges:

Lord Nicholls of Birkenhead Lord Hoffmann Lord Hope of Craighead Lord Walker of Gestingthorpe Sir Philip Otton

Citations:

[2003] UKPC 62

Links:

Bailii, PC

Statutes:

General Consumption Tax 1991 (Jamaica) 3(1) 26A 33(2)

Jurisdiction:

England and Wales

Taxes – Other

Updated: 24 July 2022; Ref: scu.185173

Customs and Excise Commissioners v Oliver: 1980

Griffiths J considered what was meant by possession of goods: ‘By ‘possession’ is meant in this context control over the goods in the sense of having the immediate facility for their use. This may or may not involve the physical removal of the goods.’

Judges:

Griffiths J

Citations:

[1980] STC 73

Jurisdiction:

England and Wales

Cited by:

Cited – Canaltime Developments Ltd v Customs and Excise VDT 12-Feb-2004
ZERO-RATING – Whether supply by Appellant to retailer for onward supply to client of timeshare interest in houseboat is properly zero-rated – Nature of supply – Whether supply of possession of houseboat – Whether nature of supply determined by . .
Cited – Micropoint (Uk )Ltd v Revenue and Customs VDT 22-Jun-2006
VDT Input tax – Whether supplies evidenced by invoices were made – Purchase and sale by Appellant of cine-projectors on pallets in warehouse of freight forwarder – Appeal dismissed. . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 21 July 2022; Ref: scu.243062

Prada Contract Services Ltd v Revenue and Customs (Vat – Penalties : Default Surcharge): FTTTx 21 Jul 2017

VAT default surcharges – payments made one day late by FPS – insufficiency of funds – Appellant was awaiting a family loan – whether reasonable excuse – on the facts, yes – whether penalty disproportionate – no – appeal allowed in part

Citations:

[2017] UKFTT 572 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.591044

Astec Systems Ltd v Revenue and Customs (Vat – Penalties : Default Surcharge): FTTTx 21 Jul 2017

VAT- default surcharge – payment made seven days late – cash flow shortage – Appellant awaiting payments from customers – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

Citations:

[2017] UKFTT 570 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.591020

Bulmer v Revenue and Customs: Excs 27 Jun 2008

HYDROCARBON OILS DUTIES – Appellant purchased vehicle for andpound;200 to enable his son to visit his terminally ill Mother – appellant repaired vehicle and son filled it with petrol at supermarket – vehicle checked – fuel contained 41% kerosene – no reasonable excuse – dismissed

Citations:

[2008] UKVAT-Excise E01123

Links:

Bailii

Taxes – Other

Updated: 18 July 2022; Ref: scu.272195

Big Bad Wolff Ltd v Revenue and Customs: UTTC 9 Apr 2019

NATIONAL INSURANCE CONTRIBUTIONS – personal service company – self-employed actor – whether Regulation 6(1)(c) of the Social Security Contributions (Intermediaries) Regulations 2000 is satisfied by virtue of the Social Security (Categorisation of Earners) Regulations 1978- yes – appeal dismissed

Citations:

[2019] UKUT 121 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 July 2022; Ref: scu.639512

TTL (Freedom To Provide Services – Corporate Taxation – Payments Made By A Company Resident In A Member State To Non-Resident Companies – Judgment): ECJ 25 Jul 2018

Reference for a preliminary ruling – Freedom to provide services – Corporate taxation – Payments made by a company resident in a Member State to non-resident companies for the leasing of rail tankers – Obligation to charge withholding tax on income from a domestic source paid to a non-resident company – Non-compliance – Double taxation conventions – Charging the resident company default interest for non-payment of the withholding tax – Interest payable from the expiry of the statutory time limit for payment until the date on which evidence that the double taxation convention is applicable is furnished – Irrecoverable interest

Citations:

C-553/16, [2018] EUECJ C-553/16

Links:

Bailii

Jurisdiction:

European

Taxes – Other

Updated: 17 July 2022; Ref: scu.621602

Federation of Tour Operators and Others, Regina (on the Application of) v HM Treasury: CA 2 Jul 2008

Appeal against refusal of relief on challenge to introduction of Air Passenger Duty.
Held: The system which did not exempt passengers who had prepaid for their journey did not place an excessive burden on operators. The request failed.

Judges:

Waller LJ, Buxton LJ, Smith LJ

Citations:

[2008] EWCA Civ 752, Times 28-Aug-2008

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Federation of Tour Operators and Others, Regina (on the Application of) v HM Revenue and Customs and others Admn 4-Sep-2007
The claimants complained that the sudden doubling of Airport Passenger Duty was unlawful since it had not been possible to recover this from customers, and was in breach of the Convention.
Held: The claim failed. The cost to the applicants as . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Transport

Updated: 17 July 2022; Ref: scu.270577

Rose v Revenue and Customs: SCIT 20 Sep 2006

National insurance contributions – contributions and credits before 1975-76 – accuracy of records maintained by Records Branch of National Insurance Contributions Office – credits and excusals from contributions during periods of education and training – entitlement to make late payment of excused contributions – power of HMRC to accept late payment of excused contributions – whether contributor in ignorance or error and failing to exercise due care and diligence

Citations:

[2006] UKSPC SPC00574

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 12 July 2022; Ref: scu.249656

Shell UK Ltd v Revenue and Customs: SCIT 2 Aug 2007

SCIT PETROLEUM REVENUE TAX – legislation provides an exemption from tax for gas sold to British Gas under a contract made before the end of June 1975 – Appellant entered into a contract with British Gas on 27 June 1975 and Revenue agreed that gas sold under that contract was exempt from tax -the period of the 1975 contract ended on 31 October 2002 – in March 2002 the Appellant and British Gas entered into an agreement which took the form of amendments to the 1975 contract and which extended its term by ten years – whether gas sold after 31 October 2002 was sold under ‘a contract made before the end of June 1975’ – no – appeal dismissed – OTA 1975 s 10(1)(a)

Judges:

Dr Brice

Citations:

[2007] UKSPC SPC00624

Links:

Bailii

Taxes – Other

Updated: 11 July 2022; Ref: scu.259280

Federation of Tour Operators and Others, Regina (on the Application of) v HM Revenue and Customs and others: Admn 4 Sep 2007

The claimants complained that the sudden doubling of Airport Passenger Duty was unlawful since it had not been possible to recover this from customers, and was in breach of the Convention.
Held: The claim failed. The cost to the applicants as a whole was approximately pounds 50 million. The tax could only be challenged in a way open to anyone to attack an Act of Parliament, but the applicants had been unable to show that the government had failed to take into account any material consideration, in making the Regulations which covered their members. Nor could they show any sufficient incompatibility either with European law or with Human Rights law. Statements made in Parliament may be admitted in evidence before the courts without their admission contravening the prohibition against questioning or impeaching the parliamentary process.
Stanley Burnton J said: ‘In my judgment, the Speaker’s submissions, and the authorities to which I have referred, demonstrate the importance of identifying the purpose for which evidence of proceedings in Parliament is relied upon. Like Bean J in Bradley, it is the relevance of that material as well as its origin that the Court must consider. It is necessary to consider whether this material would otherwise be admissible on or relevant to the determination of the Claimants’ substantive claims, before deciding whether its origin precludes their adducing it in evidence.’

Judges:

Stanley Burnton J

Citations:

[2007] EWHC 2062 (Admin), Times 09-Oct-2007

Links:

Bailii

Statutes:

Chicago Convention on International Civil Aviation 1944

Jurisdiction:

England and Wales

Cited by:

Cited – Office of Government Commerce v Information Commissioner and Another Admn 11-Apr-2008
The Office appealed against decisions ordering it to release information about the gateway reviews for the proposed identity card system, claiming a qualified exemption from disclosure under the 2000 Act.
Held: The decision was set aside for . .
Appeal from – Federation of Tour Operators and Others, Regina (on the Application of) v HM Treasury CA 2-Jul-2008
Appeal against refusal of relief on challenge to introduction of Air Passenger Duty.
Held: The system which did not exempt passengers who had prepaid for their journey did not place an excessive burden on operators. The request failed. . .
Cited – Chaytor and Others, Regina v CACD 30-Jul-2010
The defendants had been members of the Houses of Commons and of Lords. They faced charges of dishonesty in respect of their expenses claims. They now appealed a finding that they were not subject to the exclusive jurisdiction of Parliament under . .
Cited – Kimathi and Others v Foreign and Commonwealth Office QBD 20-Dec-2017
Parliamentary privilege The claimants sought to have admitted as evidence extracts from Hansard in support of their claim for damages arising from historic claims.
Held: The court set out the authorities and made orders as to each element. . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Human Rights, Constitutional

Updated: 11 July 2022; Ref: scu.259211

SSE Generation Ltd v Revenue and Customs (Income Tax/Corporation Tax : Capital Allowances): FTTTx 31 Jul 2018

Corporation tax – capital allowances – sections 11 and 21-23 Capital Allowances Act 2001 – plant and machinery allowances on expenditure incurred in construction and rectification works on underground hydroelectric power scheme – water intakes, network of aqueducts leading to reservoir, underground headrace and tailrace, caverns housing the generating equipment and various other tunnels and conduits considered – appeal allowed in part

Citations:

[2018] UKFTT 416 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 10 July 2022; Ref: scu.621424

Wilkinson v Revenue and Customs: SCIT 30 Oct 2006

SCIT NATIONAL INSURANCE CONTRIBUTIONS – whether Appellant was in contracted – out employment from 1985 to 1991 – yes – whether Appellant was liable to pay contributions at the reduced rate applicable to contracted – out employment – yes – whether Appellant was entitled to pay contributions at the full rate – no – appeal dismissed – Social Security Act 1975 section 1; Social Security Pensions Act 1975 sections 26 and 30; Occupational Pension Schemes (Contracting-out) Regulations 1984 SI 1984 No. 380

Citations:

[2006] UKSPC SPC00567

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 10 July 2022; Ref: scu.249662

Curtises Ltd v Revenue and Customs (Vat – Penalties : Other): FTTTx 20 Apr 2018

VALUE ADDED TAX – penalty for failure to take reasonable steps to notify the Respondents of an under-assessment – penalty equal to 15% of the ‘potential lost revenue’ – definition of ‘potential lost revenue’ discussed – consideration of whether there were ‘special circumstances’ and whether the penalty was disproportionate – penalty upheld

Citations:

[2018] UKFTT 227 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.609260

Chilvers v Revenue and Customs (National Insurance : Failure To Pay): FTTTx 28 Aug 2018

NATIONAL INSURANCE – Class 2 contributions – failure to pay – whether failure to pay attributable to ignorance or error; whether ignorance or error due to failure to exercise due care and diligence – no – appeal allowed

Citations:

[2018] UKFTT 517 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 08 July 2022; Ref: scu.632238

Attorney-General v Boden: 1912

There was a partnership between a father and his two sons. The sons were obliged to devote their whole time to the practice, the father only so much time as he wished. On his death the sons were to pay out to his estate the value of the capital but not including any charge for goodwill. The revenue sought to bring in the father’s share of the goodwill.
Held: Allowing for the different obligations, the sons acquired their father’s share in the goodwill as bona fide purchasers for value. Where it can be shown that the partnership agreement represented a true bargain, it was arguable that the only asset that passed for estate duty purposes was the right of the estate to receive the payment provided for in the agreement.

Citations:

[1912] 1 KB 539

Jurisdiction:

England and Wales

Cited by:

Cited – In Re White (Dennis) Deceased; White v Minnis and Another CA 25-May-2000
A family partnership had carried freehold property at its historic cost value in the books, rather than at a market value. After the death of one partner the share came to be valued.
Held: Being a family partnership there was presumption that . .
Cited – White v Minnis and Another ChD 18-Jan-1999
On the dissolution of a partnership, the valuation of assets was to be in accordance with the partnership deed but in the absence of explicit guidance property was to be valued at the date of dissolution and not at an historic value used in . .
Lists of cited by and citing cases may be incomplete.

Company, Taxes – Other

Updated: 07 July 2022; Ref: scu.238869

Thomas v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 25 Feb 2016

INCOME TAX – self-assessment – discovery assessments – whether relevant conditions met – reference during enquiry window to potential assessability – held on facts that no information available then to enable HMRC officer to quantify loss of tax for relevant tax year – condition in s 29(5) TMA 1970 met – held, assessments valid – whether appellants were settlors for tax purposes in respect of non-UK trust – burden of proof – approach where appellants would have to prove a negative – held, for HMRC to show prima facie case and then for burden of proof to revert to appellants – held on facts that appellants were settlors – quantum of assessments to be adjusted – loss relief claims not within Tribunal’s jurisdiction as not finally determined by HMRC – appeals dismissed

Citations:

[2016] UKFTT 133 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 July 2022; Ref: scu.561864

Languard New Homes Ltd v Revenue and Customs (Vat – Zero-Rating : Building Work): FTTTx 25 Feb 2016

VALUE ADDED TAX – Section 30 Value Added Tax Act 1994 – Group 5 of Schedule 8 to that Act – conversion of property – grant of first major interest – whether grant is zero-rated supply – yes – appeal allowed

Citations:

[2016] UKFTT 129 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 July 2022; Ref: scu.561854

Sherchan v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 25 Feb 2016

INCOME TAX -Taxpayer notice under schedule 36 Finance Act 2008 -purchase of business-concerns over means of purchaser-information requested to establish purchase price and sources of funds-whether information requested reasonably required to establish the Appellant’s tax position.

Citations:

[2016] UKFTT 134 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 July 2022; Ref: scu.561859

Grand UK Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 25 Feb 2016

Income Tax -PAYE – National Insurance – best judgment – hotel space occupied by seven different companies- employees working for different companies – which entities are ’employer’ for PAYE and NI purposes – careless behaviour – penalties – held – HMRC’s allocation reasonable other than for 2005 -7 tax years- lack of trade does not prevent Appellant from being treated as an employer – carelessness accepted – penalties increased.

Citations:

[2016] UKFTT 138 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 July 2022; Ref: scu.561850

Esso Petroleum Limited v Commissioners of Customs and Excise: HL 10 Dec 1975

The company set up a scheme to promote their petrol sales. They distributed coins showing the heads of members of the English football team for the 1970 World Cup. One coin was given with each for gallons of petrol. The Commissioners said that the coins were part of the consideration for the sale and were chargeable to purchase tax.
Held: The coins were not taxable since they had not been ‘produced for general sale’. The advertising material invited motorists to undertake to purchase four gallons of petrol, on which they would be given a coin. The coins having no intrinsic value, the parties were not to be interpreted as creating legal relations as to this part of the arrangement (Wilberforce and Simon dissenting).

Judges:

Lord Wilberforce, Viscount Dilhorne, Lord Siomon of Glaisdale, Lord Fraser of Tullybelton, Lord Russell of killowen

Citations:

[1975] UKHL 4, [1976] 3 All ER 117, [1976] 1 WLR 1

Links:

Bailii

Statutes:

Purchase Tax Act 1963

Jurisdiction:

England and Wales

Citing:

Cited – Rose and Frank Co v J R Crompton and Bros Ltd CA 1923
The court considered whether a contract had been brought into existence.
Held: Scrutton LJ said: ‘Now it is quite possible for parties to come to an agreement by accepting a proposal with the result that the agreement does not give rise to . .
Cited – Edwards v Skyways Ltd QBD 1964
There had been a negotiation between representatives of the British Airline Pilots Association and the airline company regarding pension rights of pilots who were made redundant. The company contended that the representation made by it in the course . .
Cited – Carlill v Carbolic Smoke Ball Co CA 7-Dec-1892
Unilateral Contract Liability
The defendants advertised ‘The Carbolic Smoke Ball,’ in the Pall Mall Gazette, saying ‘pounds 100 reward will be paid by the Carbolic Smoke Ball Company to any person who contracts the increasing epidemic influenza, colds, or any disease caused by . .
Cited – Balfour v Balfour CA 1919
Mr Balfour had set out in an apparently formal legal way, an agreement to give his wife pounds 30 a month by way of maintenance while he was away in Ceylon. Mrs Balfour sought to enforce the agreement.
Held: Within a family there is a . .
Cited – Heilbut Symons and Co v Buckleton HL 11-Nov-1912
In an action of damages for fraudulent misrepresentation and breach of warranty, the plaintiff founded on a conversation between himself and the defendants’ representative. In this conversation the plaintiff said-‘I understand that you are bringing . .
Cited – Taylor v Smetton 1883
The defendant was accused of running an unlicensed lottery. He sold tea packets. With each tea packet he gave away a ticket allotting a prize to the purchaser. The prizes varied in value, and the purchaser would not know what he would receive until . .
Cited – Bulpitt and Sons Ltd v S Bellman and Sons Ltd 1961
The defendant was subject to an injunction not to sell goods below a certain price. He sought to evade it by giving away with the goods, vouchers entitling th eshopper to other goods at a significant value.
Held: The device failed. . .
Cited – Scott and Co Ltd v W Solomon 1905
The defendants sold tea packets, giving away at the same time coupons entitling the purchaser to claim different articles from the vendor including silver plate. It was argued that there had been an unlicensed sale of the silver plate.
Held: . .
Lists of cited by and citing cases may be incomplete.

Contract, Taxes – Other

Updated: 07 July 2022; Ref: scu.242892

OWD Ltd (T/A Birmingham Cash and Carry) and Others v Revenue and Customs (Procedure : Other): FTTTx 15 May 2017

PROCEDURE – appeal against refusal of application for approval under the Alcohol Wholesaler Registration Scheme – applications to amend directions for disclosure – application refused

Citations:

[2017] UKFTT 411 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 July 2022; Ref: scu.590928

MJP Media Services Ltd v Revenue and Customs: FTTTx 1 Jul 2010

LOAN RELATIONSHIPS – Debits and credits – Debt arising from Transaction for lending of money – Whether Appellant has established a lending of money – No – Whether Appellant’s partial waiver of debt due from connected person affects amount of Appellant’s credits – No – Appeal dismissed – FA 1996 ss. 81(1)(c) and 85(3)(c)

Citations:

[2010] SFTD 1083, [2010] STI 2564, [2010] UKFTT 298 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 05 July 2022; Ref: scu.422323

Whittaker v Revenue and Customs: SCIT 27 Mar 2006

SCIT NATIONAL INSURANCE – Married Woman’s Election to pay Reduced Rate Contributions – Appellant’s evidence that she made no election unconvincing – Respondents’ evidence overwhelming despite the fact that original certificate of election had been destroyed in accordance with its Records Management Policy – Appeal Dismissed

Citations:

[2006] UKSPC SPC00528

Links:

Bailii

Taxes – Other

Updated: 05 July 2022; Ref: scu.240295

Senior Engineering Investments BV v Staatssecretaris van Financien: ECJ 12 Jan 2006

ECJ Directive 69/335 – Indirect taxes on the raising of capital – National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) – Capital duty – Increase of capital – Payment ‘to the share premium account’ – Increase in the assets of the company – Increase in the value of shares – Provision of services by a member – Payment made by a member of a member – Payment to a subsidiary – ‘Real recipient’ – Levying of capital duty once only (in the Community) – Article 52 of the EC Treaty (now, after amendment, Article 43 EC) – Freedom of establishment – National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that Member State)

Citations:

[2007] STC 93, [2006] ECR I-525, [2006] EUECJ C-494/03, [2006] STI 201

Links:

Bailii

Jurisdiction:

European

Taxes – Other, Company

Updated: 04 July 2022; Ref: scu.237651

John Knight v Henry Halsey, Esq: PC 19 Jun 1800

It being the rule of law that hops are tithable after they are gathered from the bind, a custom to set out the tithes by the tenth row, or by the tenth hill where the rows are unequal, leaving the binds uncut and the poles standing, cannot be supported

Citations:

[1800] EngR 192, (1800) 8 Bro PC 233, (1800) 3 ER 554

Links:

Commonlii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 28 June 2022; Ref: scu.345968

Cheruvier (T/A Fleur Estelle Belly Dance School) v Revenue and Customs: FTTTx 17 Dec 2013

FTTTX VAT – exempt supplies – supply of private tuition by an individual teacher acting independently – tuition in belly dance – whether tuition in a subject ordinarily taught in a school or university – no – supplies of tuition services chargeable to VAT – taxpayer liable to register for VAT – Item 2, Group 6, Schedule 9 VATA 1994 – appeal dismissed

Citations:

[2014] UKFTT 7 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 June 2022; Ref: scu.519557

Sentence v Revenue and Customs: FTTTx 30 Aug 2011

Appeal against amendments to self assessments – enquiry closure notices for 1997/98 to 2002/03 inclusive -provisional figures in returns – request for accounts – no accounts prepared – appeal concerning prior years caused difficulties – appeal now heard – accounts still not prepared – change in nature of accountancy business – profits entirely estimated – no invoices – no formal bills rendered – impossible to gauge income or expenses – appeal dismissed

Citations:

[2011] UKFTT 578 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 June 2022; Ref: scu.449522

Boyle v Revenue and Customs: FTTTx 29 Nov 2013

INCOME TAX – whether emoluments from employment – PAYE – whether employer liable – whether inspector precluded from raising Discovery Assessment – Langham v Veltema followed – whether tax avoidance – whether transfer of assets abroad

Citations:

[2013] UKFTT 723 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 June 2022; Ref: scu.519591

King v Revenue and Customs: FTTTx 19 Jan 2012

VALUE ADDED TAX – Claims for Input Tax – Vehicles – Fuel Charge – Miscellaneous – Sections 24 and 56 Value Added Tax Act 1994 – whether expenditure allowable as input tax – whether qualifying motor cars – Article 7, VAT (Input Tax) Order 1992 – Appeal dismissed.

Citations:

[2012] UKFTT 64 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 June 2022; Ref: scu.450810

Hardy v Revenue and Customs: FTTTx 12 Sep 2011

Omission from tax return – penalty assessment under paragraph 17 Schedule 24 Finance Act 2007 – appeal against penalty – appeal against decision not to suspend penalty under paragraph 14 – was Appellant careless – yes – was decision not to suspend penalty flawed – no – were there special circumstances to take into account as envisaged by paragraph 11 – yes – were these considered – no – decision to reduce penalty as a consequence of special circumstances but appeal otherwise dismissed

Citations:

[2011] UKFTT 592 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 June 2022; Ref: scu.449558

Hussain v Revenue and Customs: FTTTx 14 Sep 2011

INCOME TAX and NATIONAL INSURANCE – Assessment – whether employer failed to account for income tax and class 1 National Insurance Contributions – yes – quantum of the assessment too high – assessment reduced – Appeal allowed in part.

Citations:

[2011] UKFTT 620 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 June 2022; Ref: scu.449562

Robert H Smith Investments and Consulting v Revenue and Customs: FTTTx 23 Aug 2011

REPAYMENT OF VAT – 13th Directive – Application for repayment – Failure to include required documentation – FACEVET Procedures – Application returned to claimant – Claim re-made with full documentation out of time – Whether repayment should be made – No – Directive 85/560/EEC (13th Directive)

Citations:

[2011] UKFTT 576 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 June 2022; Ref: scu.449518

Loudwater Trade and Finance Ltd v Revenue and Customs: FTTTx 10 Jan 2012

Customs duty – inward processing relief – failure to respect time limits for re-export – whether ‘obvious negligence’ or ‘special situation’ – whether representative ‘direct’ or ‘indirect’ – import entry format – Customs Code – Articles 4, 5, 59, 64, 118, 204 and 239 of Regulation 2913/92 and Articles 199, 200, 205, 222-224, 859, 860, 899 and 905 of Regulation 2454/93 – appeal dismissed

Citations:

[2012] UKFTT 37 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 June 2022; Ref: scu.450813

Lloyds TSB Equipment Leasing (No 1) Ltd v Revenue and Customs: FTTTx 12 Jan 2012

Corporation tax – capital allowances – finance lease of ship by Appellant – whether ship used for a qualifying purpose within terms of section 123(1) Capital Allowances Act 2001 – UK company taking bareboat charter of ship and hiring ship on time charter terms – whether ship let on charter in course of trade including operating ships – yes – whether responsible for navigating and managing the ship and for defraying substantially all operating expenses of ship – yes – whether section 123(4) Capital Allowances Act 2001 can apply where section 110 (rather than section 109) Capital Allowances Act 2001 is in point – yes – whether on facts one of main objects of the letting of the ship on charter or of any related transaction was to obtain capital allowances: section 123(4) Capital Allowances Act 2001 – no – appeal allowed

Citations:

[2012] UKFTT 47 (TC), [2012] SFTD 572, [2012] STI 1203

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 23 June 2022; Ref: scu.450811

Hall Safety and Environmental Ltd v Revenue and Customs: FTTTx 28 Sep 2011

PAYE – employer’s annual return (P35/P14) – late filing – communication error with accountants – clerical error – assumption that obligation to file return suspended pending appeal against penalty – reasonable excuse – proportionality – HMRC policy of issuing first penalty only after four months’ delay had already accrued – Enersys Holdings UK Limited v HMRC considered – held, on the facts no reasonable excuse and penalty harsh but not ‘plainly unfair’ – appeal dismissed

Citations:

[2011] UKFTT 636 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 June 2022; Ref: scu.449556

Halnan and Another v Revenue and Customs: FTTTx 7 Sep 2011

Claim for loss relief – section 574 Income and Corporation taxes Act 1988 – was money provided for shares – company records not produced – no share certificate produced – company in liquidation – no convincing evidence of subscription for shares – no prior dealings to support an implied agreement with the company to issue shares – appeal dismissed

Citations:

[2011] UKFTT 580 (TC)

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988 574

Jurisdiction:

England and Wales

Income Tax

Updated: 23 June 2022; Ref: scu.449557

Huhtala v Revenue and Customs: FTTTx 24 Jan 2012

INCOME TAX – SELF-EMPLOYMENT INCOME – EXPENSES – journalist and author writing a book about life on a boat in France – expenses for (1) transport of boat from the UK to France, (2) repairs and improvements to the boat in preparation for the voyage in France, (3) cost of mooring the boat in France, (4) insurance of the boat while in France – whether deductible as ‘wholly and exclusively laid out or expended for the purposes of the trade’ (ITTOIA s.34) – yes in the particular circumstances of the case as to (1) – no in the particular circumstances of the case as to (2), (3) and (4) – Appeal allowed in part

Citations:

[2012] UKFTT 79 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 June 2022; Ref: scu.450806

Pinion and Another v Revenue and Customs: FTTTx 2 Aug 2011

PAYE- Company failed to pay tax in circumstances where the directors and owners knew that PAYE and NIC had not been deducted- the Income Tax (Pay As You Earn) regulations 2003 Regulations 72 and 188 – Social Security (Contributions) Regulations 2001 Regulations 86 – PAYE and NIC payable by directors – appeal dismissed.

Citations:

[2011] UKFTT 525 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 June 2022; Ref: scu.449515

Saunders and Another v Revenue and Customs: FTTTx 15 Aug 2011

Construction Industry Scheme – Gross Payment Status – Withdrawal – Former accountant retired – New accountant failed to pass on reminders tax due – Both partners had exemplary records of payment in past – Cancellation of status determined by computer – No consideration given by the commissioners as to whether or not they had a discretion – Appeal allowed to the extent that it is referred back to the Commissioners

Citations:

[2011] UKFTT 551 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 June 2022; Ref: scu.449520

Hotline Cars Ltd v Revenue and Customs: FTTTx 23 Sep 2011

Income Tax – PAYE – penalties for late submission of end of year return – attempted online filing – receipt of successful submission notification relating to a different company – attempted submission without P14 forms – held, no reasonable excuse for late filing – recommendation to HMRC to consider adjustment of penalty

Citations:

[2011] UKFTT 629 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 23 June 2022; Ref: scu.449560

Mindpearl Ag v Revenue and Customs: FTTTx 18 Aug 2011

CORPORATION TAX -s 343 TA – impact of Article 43 (now 49 TFEU) – non-member state transferee – could rights of member state transferor be relied on? No as non EU national involved -Was s 343TA applicable? No in circumstances as 75% test not met – Were provisions discriminatory? No section applied to all companies in the same way whether UK resident or not – Should Tribunal read 75% as 50% so position same for anti-avoidance purposes in s 768 TA? No, Parliament enacted 75%- Appeal dismissed

Citations:

[2011] UKFTT 555 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 23 June 2022; Ref: scu.449506

Markland v Revenue and Customs: FTTTx 22 Aug 2011

Application for permission to appeal out of time – penalty for taking in and using rebated heavy oil – factors to be taken into account when considering ‘late appeal’ applications – no longer governed by Procedure Rules due to November 2010 change of law – CPRs not relevant – no general ‘exceptional reasons’ requirement – factors taken into account summarised – permission refused

Citations:

[2011] UKFTT 559 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 June 2022; Ref: scu.449504