Category: Taxes – Other

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:

Cited – Lloyd 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

Saheid v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 23 Mar 2016

INCOME TAX – HMRC amendments relating to disallowance of loan interest and legal costs upheld – whether legal costs eligible for post cessation trade relief -no – appeal in relation to 2005-6 dismissed – whether s54 TMA 1970 agreement for other earlier years as argued for by HMRC – no – lack of written notice of appeal to HMRC meant no s54 agreement but also meant no valid appeal before tribunal for earlier years- proceedings in relation to 2001-2 to 2004-5 proposed to be struck out for lack of jurisdiction.

Citations:

[2016] UKFTT 224 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 April 2022; Ref: scu.561923

Reeves v Revenue and Customs (Vat – Builders : Do-It-Yourself): FTTTx 23 Mar 2016

VALUE ADDED TAX – DIY Housebuilders – section 35 VATA 1994 – Notes 16 and 18 Group 5 Schedule 8 VATA 1994 – demolition of building leaving a gable wall prior to rebuilding – whether construction of a building – whether construction of a new building or reconstruction and enlargement or extension of existing building – whether an existing building – whether gable wall was a facade – appeal dismissed

Citations:

[2016] UKFTT 195 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 April 2022; Ref: scu.561922

Carlton Clubs Ltd v Revenue and Customs: UTTC 21 Dec 2015

BINGO DUTY – bingo receipts – charge for hire of electronic handheld device – whether payment for entitlement or opportunity to participate in a game of bingo – Betting and Gaming Duties Act 1981, sections 17, 19 and 20C(5) – appeal allowed.

Citations:

[2015] UKUT 682 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 05 April 2022; Ref: scu.558962

Cyclops Electronics Ltd and Graceland Fixing Ltd v Revenue and Customs: UTTC 17 Jan 2018

Income Tax, National Insurance Contributions – award of bonuses in the form of loan notes – whether those loan notes were restricted securities for the purposes of Part 7 ITEPA – whether employees to be treated as receiving cash.

Citations:

[2018] UKUT 7 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 04 April 2022; Ref: scu.604783

Trent Personnel Ltd v Revenue and Customs: FTTTx 6 Feb 2018

National Insurance Contributions : Other – Class 1A – failure to make return on form P11D(b) on time – penalty of pounds 1,200 imposed – application to make a late appeal to HMRC – permission granted – evidence from accountant that P11D(b) filed on time – no evidence that determination made by authorised officer of HMRC – appeal upheld.

Citations:

[2018] UKFTT 41 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 04 April 2022; Ref: scu.604376

Langdale Brewing Company Ltd v Revenue and Customs (Penalties – Alcoholic Liquor Duties): FTTTx 2 Oct 2020

Penalties – Alcoholic Liquor Duties Act 1979 – Alcohol Wholesaler Registration Scheme – beer sale before registration – whether the disclosure was prompted or unprompted – prompted – whether or not there was a reasonable excuse based upon the appellant’s lack of knowledge of the need for approval – no – whether or not there was a reasonable excuse based upon HMRC’s guidance – no – whether or not there were any special circumstances – no – appeal dismissed.

Citations:

[2020] UKFTT 384 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 03 April 2022; Ref: scu.655337

Khan Properties Ltd v Revenue and Customs (Corporation Tax – Penalty): FTTTx 20 Nov 2017

CORPORATION TAX – penalty for failure to file return in time – whether penalty determination valid: held no, as not made by authorised officer of HMRC – alternatively whether appellant had reasonable excuse – held yes.

Citations:

[2017] UKFTT 830 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 02 April 2022; Ref: scu.600960