Tim Van Vlaandern Transport Sro v Revenue and Customs (Excise Duty – Seizure of Vehicle): FTTTx 3 Dec 2020

Excise Duty – seizure of vehicle – restoration of vehicle offered for a fee – similar incidents involving vehicles owned by related company – whether or not decision of officer was reasonable – held yes – appeal dismissed

Citations:

[2020] UKFTT 487 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 20 December 2022; Ref: scu.661823

Tartaruga Insurance Ltd v Revenue and Customs (Insurance Premium Tax – Exemption for Premiums Related To Risks Situated Outside The UK): FTTTx 14 Jan 2021

Insurance Premium tax – exemption for premiums related to risks situated outside the UK – application of FSMA 2000 Regs 2001/2635 for periods before 2009; application of 2009/3075 for later periods- reading in provisions of Second Directive. – Insurance relating to operations in the North Sea: whether risk insured was only financial or related to buildings; whether related to any extent to an establishment outside the UK – whether a ship could be an establishment

Citations:

[2021] UKFTT 7 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 20 December 2022; Ref: scu.661749

Avuru v Favernmead Ltd and Another (Redundancy and Jurisdictional : Time Points): EAT 29 May 2020

Redundancy and Jurisdictional/Time Points
In this appeal the EAT considered that where the EJ had made findings that indicated that the Claimant’s effective date of termination (Employment Rights Act 1996 section 97(1)(b) and 145(2)) could be established by reference to objective factors and that the EJ had held that by that date the Claimant ought reasonably to have known that her employment had been terminated; it was not possible for the EJ to fix the effective date of termination at a later date on the basis of the Claimant’s subjective belief that her employment continued especially where there were unresolved conflicts of testimony as to the basis upon which the Claimant held that belief. The EAT further held that the letter that was relied on by the Claimant as constituting a claim for payment of redundancy money could not reasonably bear the meaning attributed to it and that properly understood it was a letter of enquiry written on her behalf by her MP as opposed to a claim for payment under s. 164 of the Employment Rights Act 1996.

Citations:

[2020] UKEAT 0312 – 19 – 2905

Links:

Bailii

Jurisdiction:

England and Wales

Employment

Updated: 20 December 2022; Ref: scu.661647

Ayurvedic Up Go (Trade Mark: Opposition): IPO 3 Sep 2019

Sections 5(1), 5(2) and 5(3) Earlier Trade Marks – Distinctive and dominant components
Sections 5(1), 5(2) and 5(3) Earlier Trade Marks – Composite word marks
Sections 5(1), 5(2) and 5(3) Earlier Trade Marks – Treatment of descriptive / allusive elements
Sections 5(1), 5(2) and 5(3) Earlier Trade Marks – Particular visual / aural / conceptual considerations
Sections 5(1), 5(2) and 5(3) Average Customer – Identification of
Sections 5(1), 5(2) and 5(3) Dilution Cases – Reputation
Full decision O/514/19 PDF document382Kb

Citations:

[2019] UKIntelP o51419

Links:

Bailii

Jurisdiction:

England and Wales

Intellectual Property

Updated: 20 December 2022; Ref: scu.661067

Securicor (Trade Mark: Opposition): IPO 6 Jun 2019

Section 3(6) Bad Faith – Knowledge of opponent’s use in the UK
Section 5(4) Earlier Rights – Passing off (Issues arising from Registry proceedings)
Section 5(4) Earlier Rights – Relevant date
Revocation / Proof of Use – Dates – calculation of dates
Revocation / Proof of Use – Dates – genuine use
Revocation / Proof of Use – Dates – use for export / goods in transit

Citations:

[2019] UKIntelP o32219

Links:

Bailii

Jurisdiction:

England and Wales

Intellectual Property

Updated: 20 December 2022; Ref: scu.660959

Eshraghi and Others v 7/9 Avenue Road (London House) Ltd (Landlord and Tenant – Service Charges): UTLC 2 Jul 2020

LANDLORD AND TENANT – SERVICE CHARGES – jurisdiction of FTT to consider payability of sums drawn from reserve account – whether justiciable only in court proceedings because involving an allegation of breach of trust – recoverability of costs incurred in proceedings over control of corporate landlord and in disputes between landlord and individual leaseholders – payability of corporate accountancy fees – whether fees of managing agent unreasonable – sections 19 and 27A, Landlord and Tenant Act 1985 – appeal allowed in part

Citations:

[2020] UKUT 208 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Landlord and Tenant

Updated: 20 December 2022; Ref: scu.652178

Seath v Revenue and Customs (VAT – Sole Proprietor With More Than One Business): FTTTx 9 Aug 2019

VAT – sole proprietor with more than one business – total turnover for all businesses for VAT registration – time limits for claims – Leeds City Council applied – Jurisdiction of Tribunal – appeal dismissed – INCOME TAX – Discovery assessments – timing and competency – HMRC discharged burden of proof – onus of proof for quantum on appellant – HMRC’s conduct prior to appeal not within jurisdiction of Tribunal – PENALTIES -deliberate and not careless – appeal dismissed

Citations:

[2019] UKFTT 525 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 December 2022; Ref: scu.641354

CBD Scotland (Trade Mark: Opposition): IPO 17 Oct 2018

Section 5(4) Earlier Rights – Passing off (Issues arising from Registry proceedings)
Section 5(4) Earlier Rights – Relevant date
Section 5(4) Earlier Rights – Standard of proof (evidential issues)
Section 5(4) Earlier Rights – Trivial v minimal goodwill

Citations:

[2018] UKIntelP o65918

Links:

Bailii

Jurisdiction:

England and Wales

Intellectual Property

Updated: 20 December 2022; Ref: scu.631668