Category: Taxes – Other

Litman and Another v Revenue and Customs: FTTTx 16 Jan 2014

Capital Gains Tax – negligence in making tax returns – CGT loss generating scheme- acquisition of Capital Redemption Policies – reliance on advice from professional firms – DOTAS number provided -held – failure to understand commercial elements of transaction and that financing to acquire Capital Redemption Policies was not a sham amounts to negligence – level of penalty reduced in respect of DOTAS disclosure and degree of co operation.

Citations:

[2014] UKFTT 89 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 17 April 2022; Ref: scu.521712

Ahmadi v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 17 Apr 2018

Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether penalties correctly imposed – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2018] UKFTT 222 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 16 April 2022; Ref: scu.609250

Stec and Others v United Kingdom: ECHR 12 Apr 2006

(Grand Chamber) The claimants said that differences between the sexes in the payment of reduced earning allowances and retirement allowances were sex discrimination.
Held: The differences were not infringing sex discrimination. The differences arose from the differences in pensionable ages for men and women introduced in 1940 in order to help remedy severe social inequalities between men and womed. The difference in treatment was objectively justified. In 1995 Parliament had decided to remove the inequality slowly as the social inequalities also disappeared. That was a reasonable and objective justification for the continued differences.
‘The prohibition of discrimination in article 14 thus extends beyond the enjoyment of the rights and freedoms which the Convention and Protocols require each state to guarantee. It applies also to those additional rights, falling within the scope of any Convention article, for which the state has voluntarily decided to provide.’
The court summarised the application of article 14: ‘Article 14 complements the other substantive provisions of the Convention and the Protocols. It has no independent existence since it has effect solely in relation to ‘the enjoyment of the rights and freedoms’ safeguarded by those provisions. . The application of Article 14 does not necessarily presuppose the violation of one of the substantive rights guaranteed by the Convention. It is necessary but it is also sufficient for the facts of the case to fall ‘within the ambit’ of one or more of the Convention Articles.

The prohibition of discrimination in Article 14 thus extends beyond the enjoyment of the rights and freedoms which the Convention and Protocols require each State to guarantee. It applies also to those additional rights, falling within the general scope of any Convention article, for which the State has voluntarily decided to provide.’ and
‘A difference of treatment is, however, discriminatory if it has no objective and reasonable justification; in other words, if it does not pursue a legitimate aim or if there is not a reasonable relationship of proportionality between the means employed and the aim sought to be realised. The Contracting State enjoys a margin of appreciation in assessing whether and to what extent differences in otherwise similar situations justify a different treatment.’

Citations:

Times 26-May-2006, 65900/01, [2006] ECHR 393, 65731/01, (2006) 43 EHRR 47, [2006] ECHR 1162

Links:

Worldlii, Bailii, Bailii

Statutes:

European Convention on Human Rights 14

Jurisdiction:

Human Rights

Citing:

See Also – Stec and Others v United Kingdom ECHR 6-Jul-2005
. .

Cited by:

Cited – Clift, Regina (on the Application of) v Secretary of State for the Home Department HL 13-Dec-2006
The claimants were former serving prisoners who complained that the early release provisions discriminated against them unjustifiably. Each was subject to a deportation requirement, and said that in their cases the control on the time for their . .
Cited – AL (Serbia) v Secretary of State for the Home Department; Rudi v Same HL 25-Jun-2008
Each claimant had arrived here with their parents, and stayed for several years. They were excluded from the scheme allowing families who had been here more than three years to stay here, because they had attained 18 and were no longer dependant on . .
Cited – G, Regina (on the Application of) v Nottinghamshire Healthcare NHS Trust Admn 20-May-2008
The applicants were detained at Rampton. The form of detention denied the access to space in which they would be able to smoke cigarettes to comply with the law.
Held: The claim failed. The legislative objectives were sufficiently serious to . .
Cited – Countryside Alliance and others, Regina (on the Application of) v Attorney General and Another HL 28-Nov-2007
The appellants said that the 2004 Act infringed their rights under articles 8 11 and 14 and Art 1 of protocol 1.
Held: Article 8 protected the right to private and family life. Its purpose was to protect individuals from unjustified intrusion . .
Cited – Countryside Alliance and others, Regina (on the Application of) v Attorney General and Another HL 28-Nov-2007
The appellants said that the 2004 Act infringed their rights under articles 8 11 and 14 and Art 1 of protocol 1.
Held: Article 8 protected the right to private and family life. Its purpose was to protect individuals from unjustified intrusion . .
Cited – RJM, Regina (on the Application of) v Secretary of State for Work and Pensions HL 22-Oct-2008
The 1987 Regulations provided additional benefits for disabled persons, but excluded from benefit those who had nowhere to sleep. The claimant said this was irrational. He had been receiving the disability premium to his benefits, but this was . .
Cited – Carson and Others v The United Kingdom ECHR 4-Nov-2008
(Grand Chamber) Pensioners who had moved abroad complained that they had been excluded from the index-linked uprating of pensions given to pensioners living in England.
Held: This was not an infringement of their human rights. Differences in . .
Cited – Tomlinson and Others v Birmingham City Council SC 17-Feb-2010
The appellant asked whether the statutory review of a housing authority’s decision on whether he was intentionally homeless was a determination of a civil right, and if so whether the review was of the appropriate standard. The claimant said that . .
Cited – Humphreys v Revenue and Customs SC 16-May-2012
Separated parents shared the care of their child. The father complained that all the Child Tax Credit was given to the mother.
Held: The appeal failed. Although the rule does happen to be indirectly discriminatory against fathers, the . .
Cited – Mathieson v Secretary of State for Work and Pensions SC 8-Jul-2015
The claimant a boy of three in receipt of disability living allowance (‘DLA’) challenged (through his parents) the withdrawal of that benefit whilst he was in hospital for a period of more than 12 weeks. He had since died.
Held: The appeal . .
Cited – SG and Others, Regina (on The Application of) v Secretary of State for Work and Pensions SC 18-Mar-2015
The court was asked whether it was lawful for the Secretary of State to make subordinate legislation imposing a cap on the amount of welfare benefits which can be received by claimants in non-working households, equivalent to the net median earnings . .
Cited – Brewster, Re Application for Judicial Review (Northern Ireland) SC 8-Feb-2017
Survivor of unmarried partner entitled to pension
The claimant appealed against the rejection of her claim to the survivor’s pension after the death of her longstanding partner, even though they had not been married. The rules said that she had to have been nominated by her partner, but he had not . .
Cited – A and B, Regina (on The Application of) v Secretary of State for Health SC 14-Jun-2017
The court was asked: ‘Was it unlawful for the Secretary of State for Health, the respondent, who had power to make provisions for the functioning of the National Health Service in England, to have failed to make a provision which would have enabled . .
Cited – Human Rights Commission for Judicial Review (Northern Ireland : Abortion) SC 7-Jun-2018
The Commission challenged the compatibility of the NI law relating to banning nearly all abortions with Human Rights Law. It now challenged a decision that it did not have standing to bring the case.
Held: (Lady Hale, Lord Kerr and Lord Wilson . .
Cited – McLaughlin, Re Judicial Review SC 30-Aug-2018
The applicant a differently sexed couple sought to marry under the Civil Partnership Act 2004, but complained that they would lose the benefits of widowed parent’s allowance. Parliament had decided to delay such rules to allow assessment of reaction . .
Cited – DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions SC 15-May-2019
Several lone parents challenged the benefits cap, saying that it was discriminatory.
Held: (Hale, Kerr LL dissenting) The parents’ appeals failed. The legislation had a clear impact on lone parents and their children. The intention was to . .
Cited – The Department for Communities v Cox CANI 3-Aug-2021
The claimant suffered a life limiting condition, but not so that her death could be reasonably expected within six months. She complained that the resulting unavailability of PIP and UC without assessment was discriminatory as opposed to those who . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Discrimination, Human Rights

Updated: 15 April 2022; Ref: scu.242447

The Advocate General for Scotland v John Gunn and Sons Limited and John Gunn and Sons Holdings Limited: SCS 13 Apr 2018

The Crown sought to recover from the defenders the value of unlawful and incompatible State aid granted to the first defender in the form of exemption from payment of Aggregates Levy of the commercial exploitation of shale and shale spoil.

Citations:

[2018] ScotCS CSOH – 39

Links:

Bailii

Jurisdiction:

Scotland

Taxes – Other

Updated: 14 April 2022; Ref: scu.609357

Anged v Diputacion General de Aragon C-236/16: ECJ 26 Apr 2018

Regional Tax – Protection of The Environment and Town and Country Planning – Judgment – Reference for a preliminary ruling – Regional tax on large retail establishments – Freedom of establishment – Protection of the environment and town and country planning – State aid – Selective measure

Citations:

ECLI:EU:C:2018:291, [2018] EUECJ C-236/16

Links:

Bailii

Jurisdiction:

European

Planning, Taxes – Other

Updated: 14 April 2022; Ref: scu.609298

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