TOBACCO DUTY – assessment to duty on appellant for handling goods not duty paid – application to strike out appeal on basis appeal had no reasonable prospects of success – appellant convicted of offence under s 170(2) CEMA 1979 – whether conviction irrebuttable evidence of handling to justify assessment – whether arguable that appellant a … Continue reading Munir v Revenue and Customs (Procedure : Other): FTTTx 11 Sep 2018
Vat – Penalties : Default Surcharge – properly imposed – no reasonable excuse – surcharge proportionate – appeal dismissed Citations: [2018] UKFTT 468 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 09 December 2022; Ref: scu.622371
Procedure : – whether Rule 18 direction for appeals to be related cases appropriate – yes Citations: [2018] UKFTT 500 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 09 December 2022; Ref: scu.622381
Income Tax/Corporation Tax : INFORMATION NOTICES – notices to provide information and documents – whether items requested were reasonably required for the purposes of checking the Appellant’s tax position – yes – consideration of the jurisdiction of the First-tier Tribunal in relation to information notices – appeal dismissed – appeals against penalties dismissed – applications … Continue reading Hundal v Revenue and Customs: FTTTx 20 Jul 2018
Summary Decision – Transfer Citations: [2018] DRS 20323 Links: Bailii Jurisdiction: England and Wales Intellectual Property Updated: 09 December 2022; Ref: scu.622673
Income Tax/Corporation Tax : Employment Income Citations: [2017] UKFTT 585 (TC) Links: Bailii Jurisdiction: England and Wales Corporation Tax Updated: 09 December 2022; Ref: scu.592625
Citations: [2015] UKUT 625 (TCC) Links: Bailii Jurisdiction: England and Wales Transport Updated: 09 December 2022; Ref: scu.558956
Corporation tax -management expenses- rental guarantee payments made by holding company –lump sum release payments – rental guarantee payments and provision for future guarantee payments – ‘expenses of managing the investment business’ – duality of purpose – capital or revenue — held – lump sum release payments deductible management expenses – not capital in nature … Continue reading Howden Joinery Group Plc and Another v Revenue and Customs: FTTTx 13 Mar 2014
INCOME TAX – National Insurance Contributions – Class 1A – Benefit of the use of a car – Whether taxpayer’s home an office – Whether a pool car within s.167 ITEPA Citations: [2012] UKFTT 469 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 09 December 2022; Ref: scu.466047
Schedule 18 Finance Act 1998 – successive failures to file company tax return – whether shortage of funds to pay agent reasonable excuse – no – whether proportionality to be taken into account by Tribunal – no – appeal dismissed Citations: [2012] UKFTT 99 (TC) Links: Bailii Jurisdiction: England and Wales Corporation Tax Updated: 09 … Continue reading Torbensrichard Ltd v Revenue and Customs: FTTTx 31 Jan 2012
INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal allowed Citations: [2012] UKFTT 97 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 09 December 2022; Ref: scu.451939
Application to discharge worldwide asset freezing order, made to support investigation of a suspected ‘inward diversion fraud’. Judges: Floyd J Citations: [2011] EWHC 2782 (Ch) Links: Bailii Jurisdiction: England and Wales Litigation Practice, Taxes Management Updated: 09 December 2022; Ref: scu.448150
No re-opening after closure notices The taxpayer had purchased software licences (SLA), and set out to claim the full cost against its tax liabiilities under the 2001 Act in the first year. The taxpayer said that after the Revenue had issued closure notices, it was not able to re-open the assessments for the year in … Continue reading Revenue and Customs v Tower MCashback Llp 1 and Another: SC 11 May 2011
Partnership return, section 12AA Taxes Management Act 1970 (‘TMA’) – late filing penalty, section 93A TMA – filing paper return after both paper and electronic deadline – failure of HMRC to provide free software for electronic filing of partnership return – appeal dismissed Citations: [2010] UKFTT 537 (TC) Links: Bailii Jurisdiction: England and Wales Taxes … Continue reading Balgobin and Others (T/A Sunny Lodge) v Revenue and Customs: FTTTx 3 Nov 2010
This case is about the taxation of capital gains of groups of companies under the Taxation of Chargeable Gains Act 1992 (the 1992 Act). The appeal turns on the construction of section 177A of and Schedule 7A to the 1992 Act. Those provisions place restrictions on the set-off of ‘pre-entry losses.’ They were inserted in … Continue reading Prizedome Ltd and Another v Revenue and Customs: CA 12 Mar 2009
Judges: Lindsay J Citations: [2008] EWHC 30 (Ch) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Halifax plc etc v Commissioners of Customs and Excise ECJ 21-Feb-2006 ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) – Economic activity – Supplies of goods – Supplies of services … Continue reading HM Revenue and Customs v Weald Leasing Ltd: ChD 16 Jan 2008
Reasonable excuse appeal Citations: [2007] UKVAT V20007 Links: Bailii Jurisdiction: England and Wales VAT Updated: 09 December 2022; Ref: scu.249773
Agents supplied facilities used for a telephone betting company. The services did not include the taking of any money or the settling of odds or otherwise. Held: The services were not exempt. Judges: Ferris J Citations: [2003] STC 223, [2002] EWHC 2811 (Ch) Jurisdiction: England and Wales Citing: Appealed to – United Utilities Plc v … Continue reading United Utilities Plc v Commissioners of Customs and Excise: ChD 2002
The defendant appealed against an extension of the custody time limit. Held: The Act provides against an extension where the prosecution has not acted with due speed. Here the delay in large part arose in one way or another at the request of the defence. The challenge failed. Citations: [2003] EWHC 1993 (Admin) Links: Bailii … Continue reading Pierens, Regina (on the Application of) v Customs and Excise: Admn 28 Jul 2003
Income Tax – penalty under s 208 FA 2014 for failure to take corrective action following service of Follower Notice: (a) taxpayer advised that scheme worked – was it reasonable in all the circumstances not to take corrective action, (b) reduction in penalty under s 210. Citations: [2020] UKFTT 486 (TC) Links: Bailii Jurisdiction: England … Continue reading Barlow v Revenue and Customs (For Failure To Take Corrective Action Following Service of Follower Notice): FTTTx 30 Nov 2020
CORPORATION TAX – Accountancy treatment and amortisation of assets sold – Nature of assets – Finance Act 2002 Schedule 29 – Whether assets were intangible assets or financial assets? – Intangible assets – Whether treatment in accounts UK GAAP compliant? – Yes – Appeal allowed Citations: [2021] UKFTT 38 (TC) Links: Bailii Jurisdiction: England and … Continue reading Roger Preston Group Ltd v Revenue and Customs (Corporation Tax – Accountancy Treatment and Amortisation of Assets Sold): FTTTx 9 Feb 2021
Income tax – Schedule 36 information notice – failure to comply – penalties – reasonable excuse- appeal dismissed Citations: [2021] UKFTT 64 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 07 December 2022; Ref: scu.661780
VAT – Supply of investment management services within VAT group – supplier leaving the group – performance fees attributable to services provided while member of the VAT group – invoiced in years following cessation of group membership – whether liable to VAT Citations: [2021] UKFTT 50 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading The Prudential Assurance Company Ltd v Revenue and Customs (VAT – Supply of Investment Management Services Within Vat Group): FTTTx 26 Feb 2021
CORPORATION TAX – settlement agreement in litigation – whether capital or revenue in nature revenue – appeal dismissed Citations: [2021] UKFTT 56 (TC) Links: Bailii Jurisdiction: England and Wales Corporation Tax Updated: 07 December 2022; Ref: scu.661782
Applications for permission for late notification of appeal – reliance on advisers – significant delays without good reason — whether reasonable to await outcome of ADR application – cases could be added to existing appeals without much further work – balancing of factors – permission refused Citations: [2021] UKFTT 66 (TC) Links: Bailii Jurisdiction: England … Continue reading Adair and Others v Revenue and Customs (Applications for Permission for Late Notification of Appeal – Reliance On Advisers): FTTTx 11 Mar 2021
INCOME TAX – ENHANCED PENSION PROTECTION — application made years late – taxpayer believed Lifetime Allowance inapplicable to him – no advice taken nor further enquiries made – not objectively reasonable – no reasonable excuse found – appeal dismissed Citations: [2021] UKFTT 26 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 07 December … Continue reading Bateson v Revenue and Customs (Income Tax – Enhanced Pension Protection): FTTTx 29 Jan 2021
EXCISE DUTIES – refusal of approval under the Alcohol Wholesaler Registration Scheme – appeal allowed on basis that decision not reasonable – held not inevitable that HMRC would reach the same decision – HMRC directed to review decision Citations: [2021] UKFTT 11 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 07 December … Continue reading Casa Di Vini Ltd v Revenue and Customs (Excise Duties – Refusal of Approval Under The Alcohol Wholesaler Registration Scheme): FTTTx 20 Jan 2021
Revenue and Customs if the cost of litigation with a taxpayer is exempt from disclosure Citations: [2020] UKUT 92 (AAC) Links: Bailii Jurisdiction: England and Wales Information Updated: 07 December 2022; Ref: scu.651807
INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – PAYE and Class 1 NICs – Penalties for late returns by employer of payments of earnings to employees in ‘real time’ – whether returns for dates in two tax months delivered late: held no, HMRC failed to prove returns were late – appeals allowed. Citations: [2018] UKFTT 653 … Continue reading Vasco Properties Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 6 Nov 2018
VAT – Whether fraudulent tax loss – Whether appellant’s transactions connected to such loss – Whether appellant knew or should have known of any such connection – No – Appeal allowed VAT – Misdeclaration penalty – Whether understatement of liability to VAT in returns – No – Appeal allowed Citations: [2018] UKFTT 662 (TC) Links: … Continue reading Vale Europe Ltd v Revenue and Customs (VAT – Input Tax : Other): FTTTx 9 Nov 2018
Application for reference to CJEU under art 267 TFEU – Validity of European Commission Implementing Regulation effectively overturning UK Supreme Court decision – whether appellant’s arguments well founded that (a) the Regulation contains a ‘manifest error’ and was ultra vires the Commission’s powers and (b) the Regulation breaches the principle of sincere co-operation – reference … Continue reading Amoena (UK Ltd v Revenue and Customs (Customs Duty : Application for Reference To CJEU): FTTTx 7 Sep 2018
Penalties – late payment – Sch.56 of FA 2009 – No UTR – never completed a tax return –whether a reasonable excuse – whether special circumstances – no -appeal dismissed in part -reduction in penalty Citations: [2019] UKFTT 670 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 07 December 2022; Ref: scu.646891
VAT – appeals against assessments and penalties- requirements for the contents of witness statements to be in witness’ own words considered- restaurants and zero rated supply of cold food – fabricated invoices – best judgement – Khan v Commissioners for HM Revenue and Customs [2006] EWCA Civ 89 and Pegasus Birds Ltd v Commissioners of … Continue reading Ahmad and Another v Revenue and Customs (Appeals v Assessments and Penalties – Requirements for The Contents of Witness Statements): FTTTx 7 Nov 2019
INCOME TAX – penalty for failure to make returns – director registered for self-assessment – whether required to make returns issued under s8 TMA – yes – whether return validly issued – yes – whether returns should have been withdrawn – no – whether reasonable excuse for late filing – no Citations: [2018] UKFTT 659 … Continue reading Perry-Smith v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 8 Nov 2018
VAT – Late appeal -Whether notice of review conclusions validly given – Yes – Whether fair and just to grant permission- No Citations: [2018] UKFTT 402 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 07 December 2022; Ref: scu.621414
Capital Gains Tax – Extra Statutory Concession D49 – time limits. Whether reliance upon the Concession is precluded altogether if the 12 (or 24 month) periods are exceeded – No. Citations: [2018] UKFTT 403 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains Tax Updated: 07 December 2022; Ref: scu.621417
INCOME TAX – penalties for failure to file tax return – taxpayer signed up for paperless contact and for notices to a secure mailbox on HMRC website – Effect of Income and Corporation Taxes (Electronic Communications) Regulations 2003 and directions of HMRC made under them – appeal allowed. Citations: [2018] UKFTT 404 (TC) Links: Bailii … Continue reading Armstrong v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 18 Jul 2018
Citations: [2010] EWHC 90175 (Costs), [2011] STI 267, [2011] STC 497 Links: Bailii Jurisdiction: England and Wales Costs Updated: 07 December 2022; Ref: scu.426451
Citations: [2008] EWHC 3560 (Admin), [2009] 2 Cr App R 21 Links: Bailii Jurisdiction: England and Wales VAT Updated: 07 December 2022; Ref: scu.346717
PROCEDURE – reinstatement application – appeal struck out following breach of unless order – application refused Citations: [2021] UKFTT 46 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 07 December 2022; Ref: scu.661760
VALUE ADDED TAX – penalty for failure to register for VAT — appeal allowed in part Citations: [2021] UKFTT 15 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 07 December 2022; Ref: scu.661745
VAT – EU refund claim – Appellant established in Spain – HMRC refused claim on basis that movement of own goods from UK to Spain was a deemed supply in the UK – appeal allowed Citations: [2021] UKFTT 14 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 07 December 2022; Ref: scu.661739
Application by the claimants, HMRC, for an order requiring the defendant to produce bank statements relating to 23 accounts with a number of institutions. Judges: Mr Justice Zacaroli Citations: [2020] EWHC 100 (Ch) Links: Bailii Jurisdiction: England and Wales Litigation Practice Updated: 07 December 2022; Ref: scu.662197
VALUE ADDED TAX – reduced rate supply – energy saving materials – whether appellant’s roof insulation system a supply of insulation in roofs within VATA 1994 Schedule 7A Group 2 – no – appeal dismissed Citations: [2020] UKFTT 506 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 07 December 2022; Ref: scu.661803
INCOME TAX – section 225 ITEPA 2003 – whether payment for a restrictive undertaking in connection with the individual’s current, future or past employment – yes – section 401 ITEPA 2003 – whether payment to appellant by employer under settlement agreement indirectly in consequence of, or otherwise in connection with, the termination of employment – … Continue reading A v Revenue and Customs (Income Tax – Whether Payment for A Restrictive Undertaking In Connection With The Individual’s Current, Future or Past Employment – Yes): FTTTx 14 Nov 2022
The question on this appeal is whether a bingo promoter is entitled to a refund of Value Added Tax (‘VAT’) paid to the Commissioners of Her Majesty’s Revenue and Customs (‘HMRC’) over many years on fees charged to customers for the right to play bingo. Judges: Lord Reed, President, Lord Hodge, Deputy President, Lord Lloyd-Jones, … Continue reading The Advocate General (Representing Revenue and Customs) v K E Entertainments Ltd: SC 24 Jun 2020
INCOME TAX/CORPORATION TAX – Appeal against data-holder notice under Schedule 23 FA 2011 – Appeal against information notice under Schedule 36 FA 2008 – Appeal against penalties Citations: [2020] UKFTT 215 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 06 December 2022; Ref: scu.651607
VAT – opted property – occupied by four businesses in succession – no rent paid – whether obligation to pay – whether expectation that payment would be made – held, no -input tax on expenses claimed on final VAT return disallowed by HMRC – that decision upheld and appeal dismissed Citations: [2020] UKFTT 223 (TC) … Continue reading Slaymark and Another v Revenue and Customs (VAT : Opted Property): FTTTx 15 May 2020
EXCISE DUTY and CUSTOMS DUTY- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – whether engagement in conduct for evading excise duty – the fact at issue regarding whether the bags were searched before the green channel – the test of dishonesty after Ivey and Genting – whether … Continue reading Whiteford and Another Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 18 Jan 2019
Customs Duty – Anti-Dumping Duty – Origin of Solar Modules – whether Commission Implementing Regulation No 1357/2013 arguably invalid – reference made to CJEU Citations: [2020] UKUT 60 (TCC) Links: Bailii Jurisdiction: England and Wales Customs and Excise, European Updated: 06 December 2022; Ref: scu.650138
INCOME TAX – Payment of redress for mis-sold interest rate hedging products – Penalty for failure to declare payment in tax return (FA 2007 Sch 24) – Special circumstances Citations: [2019] UKFTT 42 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 December 2022; Ref: scu.635671
CORPORATION TAX – late filing of return – tax-geared penalty on unpaid tax – para 18 of Schedule 18 to FA 1998 – penalty for the twin failure in return filing and tax payment – whether reasonable excuse – s 118 of TMA – reliance on accountants – insufficiency of funds – appeal dismissed Citations: … Continue reading Caris Properties Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 29 Nov 2019
CORPORATION TAX – Appellant’s large-scale cash purchases of scrap gold and bullion in Birmingham’s ‘jewellery quarter’ Were there understated profits chargeable to corporation tax in accounting period ending (‘APE’) 31.1.11? – Yes – What were they? – Tribunal has made findings which will permit re-calculation Having so found, can ‘the presumption of continuity’ be applied … Continue reading Stirling Jewellers (Dudley) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Profits): FTTTx 22 Jan 2019
PROCEDURE – application for issue of whether ‘open market value’ in Article 72 of the Principal VAT Directive and section 19 VAT Act 1994 is synonymous with ‘arm’s length price’ for transfer pricing purposes to be determined as preliminary issue – whether Wrottesley v HMRC applies – application refused Citations: [2019] UKFTT 56 (TC) Links: … Continue reading Jupiter Asset Management Group Ltd v Revenue and Customs (Procedure : Other): FTTTx 25 Jan 2019
INCOME TAX – failure to file returns by due date – Schedule 55 FA 2009 – change of address – HMRC not informed – whether reasonable excuse – No – appeal dismissed Citations: [2019] UKFTT 672 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 December 2022; Ref: scu.646878
INCOME TAX – PAY AS YOU EARN – NATIONAL INSURANCE CONTRIBUTIONS – Intermediaries Legislation – IR35 – Personal Service Companies (PSC) – s.49 of the Income Tax (Pay As you Earn) Act 2003 (ITEPA) – Determinations under Regulation 80 of the ITEPA Regulations 2003 – Provision of IT consultancy services – notional or hypothetical contracts … Continue reading Ralc Consulting Ltd v Revenue and Customs (Income Tax – Pay As You Earn – National Insurance): FTTTx 29 Oct 2019
VALUE ADDED TAX – zero-rating under paragraph 2A of Group 8 to Schedule 8 of the Value Added Tax Act 1994 for supplies of aircraft engine parts – whether the Appellant has sufficient evidence to establish that the conditions for zero-rating under that provision have been met – yes, in relation to some of the … Continue reading McBraida Plc v Revenue and Customs (VAT – Zero-Rating : Transport): FTTTx 22 Jan 2019
VAT – default surcharge – surcharge liability notice not received – no proof of posting – balance of probabilities – surcharge removed – subsequent surcharge becomes first surcharge Citations: [2019] UKFTT 136 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 06 December 2022; Ref: scu.635707
VAT – default surcharge – payment overlooked – whether reasonable excuse – no – appeal dismissed Citations: [2018] UKFTT 483 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 06 December 2022; Ref: scu.632263
PENALTY – Failure to comply with notices under s313C of Finance Act 2004 – whether penalties ‘criminal charges’ for purposes of Article 6 of the ECHR – whether conditions to issue notices satisfied – whether HMRC entitled to serve multiple notices – whether taxpayer had reasonable excuse – penalties of pounds 4,000 and pounds 3,000 … Continue reading Revenue and Customs v Connaught Corporate Solutions Ltd (Penalty – Failure To Comply With Notices): FTTTx 6 Nov 2018
Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for partnership’s failure to file self-assessment return on time – whether reasonable excuse – no – appeal dismissed Citations: [2018] UKFTT 695 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 December 2022; Ref: scu.632402
Income tax – 100% relief for expenditure on qualifying film – s 42 Finance (No 2) Act 1992 and s 48 Finance (No 2) Act 1997 – delay in obtaining certificate as to status of film – whether claim made out of time – alternative claim for subsequent year under s 140 Income Tax (Trading … Continue reading Innvotec 6 Llp v Revenue and Customs (Income Tax/Corporation Tax : Relief for Expenditure On Qualifying Film): FTTTx 28 Jan 2019
CORPORATION TAX – capital allowances – expenditure on fixtures on which capital allowances had been claimed by previous owner – claim limited to amount which vendor had been required to bring into account – whether or not this was determined by allocations in contract between the parties – held not – whether or not this … Continue reading Glais House Care Ltd v Revenue and Customs (Income Tax/Corporation Tax : Capital Allowances): FTTTx 28 Jan 2019
VAT – input tax credit disallowed – whether invoices invalid – penalties – whether correctly calculated Citations: [2018] UKFTT 699 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 06 December 2022; Ref: scu.632416
INCOME TAX – penalties under Schedule 56 FA 2009 for not paying tax by relevant date – interaction with failure to notify liability in time – whether reasonable excuse: yes, but once it ceased not remedied without unreasonable delay – appeal dismissed. Citations: [2019] UKFTT 57 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Gulamhussein v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 25 Jan 2019
VALUE ADDED TAX – default surcharge – whether failure to pay VAT on time as a result of being unaware of a same day transfer limit applied by the Appellant’s bank amounts to a reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed Citations: [2019] UKFTT 64 (TC) Links: Bailii Jurisdiction: … Continue reading Contentisking Ltd v Revenue and Customs (VAT – Penalties : Reasonable Excuse): FTTTx 28 Jan 2019
ECJ Common Customs Tariff – Tariff classification – Combined Nomenclature – Digital satellite television receivers and decoders with a recording function – Community Customs Code – Article 12(5)(a)(i) and (6) – Period of validity of a binding tariff information. Citations: C-288/09, [2011] EUECJ C-288/09 Links: Bailii Jurisdiction: European Customs and Excise Updated: 06 December 2022; … Continue reading British Sky Broadcasting Group (Common Customs Tariff): ECJ 14 Apr 2011
The Commissioners claim was founded in an alleged conspiracy from a ‘missing trader intra-community fraud’ amounting to andpound;96 million. Held: Section 423 had extra territorial effect. Judges: David Richards J Citations: [2010] EWHC 1799 (Ch), [2011] BPIR 59 Links: Bailii Statutes: Insolvency Act 1986 423 Jurisdiction: England and Wales Citing: Cited – Regalway Care Ltd … Continue reading HM Revenue and Customs v Begum and Others: ChD 15 Jul 2010
Application for a writ of habeas corpus, made by Mr Brady, who is detained in custody by virtue of a purported use of powers under section 152 of the Criminal Justice Act 1988. Citations: [2001] EWHC 422 (Admin) Links: Bailii Statutes: Criminal Justice Act 1988 152 Jurisdiction: England and Wales Customs and Excise Updated: 06 … Continue reading Brady v Customs and Excise: Admn 7 Jun 2001
the meaning of ‘relevant discounted securities’ as defined by schedule 13 to the Finance Act 1996 Citations: [2009] EWCA Civ 1010, [2009] STI 2745, [2009] BTC 631 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 December 2022; Ref: scu.375938
Citations: [2009] EWHC 857 (Admin), [2009] STC 1503, [2009] STI 1601, [2009] BVC 429, [2009] BTC 5430 Links: Bailii Jurisdiction: England and Wales VAT Updated: 06 December 2022; Ref: scu.341530
All three claims arise out of the fact that the Revenue has not paid sums claimed by them as due in their VAT returns: JF claimed repayment of VAT totalling pounds 19.5 million in respect of their VAT returns for March, April and May 2006, relating to their acquisition of mobile phones from four suppliers; … Continue reading Just Fabulous (UK) Ltd, Regina (On the Application of) v Revenue and Customs: Admn 15 Mar 2007
Citations: [2007] EWHC 871 (Admin) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 December 2022; Ref: scu.253561
Three members of the Bar and a firm of solicitors, the Stokoe Partnership, have sought to persuade this court that the Court of Appeal Criminal Division does not have the power to authorise expenditure from public funds for applications for leave to appeal conviction or sentence before leave to appeal is given. Citations: [2007] EWHC … Continue reading Revenue and Customs Prosecution Office v The Stokoe Partnership: Admn 24 May 2007
Prerogative writs and orders, including mandamus, are available against officers of the Crown. Judges: Lord Parker CJ Citations: [1970] 1 WLR 450 Jurisdiction: England and Wales Constitutional Updated: 06 December 2022; Ref: scu.237564
EXEMPTION – Land – Supplies of kennel facilities – Quarantine and non-quarantine facilities – Whether supplies of kennels are supplies of land – No – Whether supplies of kennels are ancillary or incidental to quarantine supplies of detention with isolation and care – Yes – Whether supplies of kennels are ancillary or incidental to non-quarantine … Continue reading Leander International Pet Foods Ltd (T/A Arden Grange) v The Commissioners of Customs and Excise: VDT 17 Oct 2003
INCOME TAX – follower notices – necessary corrective action not taken – penalties for that failure – not reasonable in all the circumstances not to have taken corrective action – penalties reduced – appeal allowed to that extent Citations: [2021] UKFTT 5 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 December 2022; … Continue reading Bentley v Revenue and Customs (Income Tax – Follower Notices – Necessary Corrective Action Not Taken): FTTTx 8 Jan 2021
INCOME TAX – ENHANCED PENSION PROTECTION — application made years late – reasonable excuse accepted by HMRC but post excuse delay alleged – taxpayer remained reliant on advice – objectively reasonable – reasonable excuse found – appeal allowed Citations: [2021] UKFTT 49 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 December 2022; … Continue reading Gammell v Revenue and Customs (Income Tax – Enhanced Pension Protection): FTTTx 24 Feb 2021
Income tax – fixed and daily penalties for late filing of self-assessment return – Appellant asserts that she relied on an agent to file the return, that her knowledge of English is limited and that she was unaware of her obligations – whether reasonable excuse – no – appeal refused Citations: [2020] UKFTT 485 (TC) … Continue reading Beben v Revenue and Customs (Fixed and Daily Penalties for Late Filing): FTTTx 30 Nov 2020
Judges: Mr Justice Fordham Citations: [2022] EWHC 2937 (Admin) Links: Bailii Jurisdiction: England and Wales Litigation Practice Updated: 06 December 2022; Ref: scu.683292
VAT – Default Surcharge – Insufficiency of funds – VAT not calculated by due date – reasonable excuse – No – appeal dismissed. Citations: [2020] UKFTT 210 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 05 December 2022; Ref: scu.651608
Income Tax – whether reasonable excuse for late filing penalties under section 56 FA2009 – No – Whether special circumstances for reduction of penalties – No – Appeal Dismissed Citations: [2020] UKFTT 211 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 December 2022; Ref: scu.651610
VAT – Partial exemption – whether costs of staging productions have a direct and immediate link to taxable supplies of catering and ice creams – no – appeal allowed – Articles 1,168 and173 Principal VAT Directive – ss 24, 25 and 26 VATA 1994 Citations: [2020] UKUT 132 (TCC) Links: Bailii Jurisdiction: England and Wales … Continue reading Revenue and Customs v Royal Opera House Covent Garden Foundation:: UTTC 22 Apr 2020
ANTI-DUMPING DUTY – whether Commission exceeded its powers under Article 24 of the Community Customs Code – no Citations: [2018] UKFTT 647 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 05 December 2022; Ref: scu.632413
CUSTOMS DUTY – classification ‘accessories’ comprising clothing and other items for use with toys and dolls – appeal allowed in part Citations: [2019] UKFTT 707 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 05 December 2022; Ref: scu.646880
FTTTX INCOME TAX – payments treated as earnings – employee share option – gain on purported exercise by employee – ‘due amount’ of tax accounted for to HMRC by employer – whether ‘due amount’ to be treated as earnings of employee – no – IT(EP)A 2003 s.222 Citations: [2013] UKFTT 252 (TC) Links: Bailii Income … Continue reading Manning v Revenue and Customs: FTTTx 19 Apr 2013
Procedure – dismissed out of time Citations: [2013] UKFTT 227 (TC) Links: Bailii Jurisdiction: England and Wales Citing: See Also – Wallace v Revenue and Customs FTTTx 4-Jul-2012 FTTTx TYPE OF TAX – capital gains tax – returns admittedly omitted chargeable gains -assessment raised – not properly appealed for over 2 years – whether permission … Continue reading Wallace v Revenue and Customs: FTTTx 12 Apr 2013
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – whether fact that appellant was given no specific warning was a reasonable excuse- no – whether lack of knowledge was a reasonable excuse – no – whether penalty was unfair – no- appeal dismissed … Continue reading The Suffolk Gate Company Ltd v Revenue and Customs: FTTTx 17 Apr 2013
FTTTx PAYE penalties – notification by HMRC – jurisdiction of Tribunal – Hok applied. Citations: [2013] UKFTT 246 (TC) Links: Bailii Income Tax Updated: 05 December 2022; Ref: scu.491864
FTTTx Income tax – Appeal against closure notice – ‘Investment bonus’ to be paid to hedge fund managers in connection with the transfer of management of the hedge fund from one company to another – Whether payment a capital sum – In the circumstances, no – Appeal dismissed Citations: [2013] UKFTT 234 (TC) Links: Bailii … Continue reading Manduca v Revenue and Customs: FTTTx 17 Apr 2013
FTTTx INCOME TAX – Taxpayer a British national resident in the Republic of Ireland – taxed in the UK on a civil service pension by virtue of Article 18 UK/Irish Double Taxation Convention – taxpayer’s wife an Irish national taxed on UK local authority pension in Ireland – taxpayer taxed less favourably in the UK … Continue reading Percival v Revenue and Customs: FTTTx 18 Apr 2013
FTTTx Strike-out application – prospects for success and jurisdiction – Rule 8(2) and (3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Application allowed Citations: [2013] UKFTT 250 (TC) Links: Bailii Taxes – Other Updated: 05 December 2022; Ref: scu.491871
FTTTx 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 – appellant took care to appoint a recommended accountant to deal with the NIC matters – accountant failed to correctly advise appellant … Continue reading Schonfield v Revenue and Customs: FTTTx 18 Apr 2013
FTTTx PENALTIES – late submission of tax return – Appellant’s misunderstanding of the date of the submission – reasonable excuse – no – appeal dismissed. Citations: [2013] UKFTT 232 (TC) Links: Bailii Taxes Management Updated: 05 December 2022; Ref: scu.491867
FTTTx VAT – preliminary issue – whether assessment out of time – s 80(4) VATA 1994 – regulation 94B VAT Regulations 1995 – meaning of ‘payment’ Citations: [2013] UKFTT 241 (TC) Links: Bailii VAT Updated: 05 December 2022; Ref: scu.491869
FTTTx PENALTIES – failure to file Employer Annual Return – enforced and unforeseen administration of subsidiary company – illness of operational director – reasonable excuse – yes – appeal allowed Citations: [2013] UKFTT 231 (TC) Links: Bailii Income Tax Updated: 05 December 2022; Ref: scu.491873
FTTTx VAT – claim for repayment of overpaid output tax – what constitutes a claim for the purposes of section 80 VAT Act 1994 – date of claim – whether claim completed or remained outstanding – whether claim withdrawn or abandoned – appeal struck out. Citations: [2013] UKFTT 229 (TC) Links: Bailii VAT Updated: 05 … Continue reading Websons Ltd v Revenue and Customs: FTTTx 16 Apr 2013
FTTTx PENALTIES – late filing of Employer’s Annual Return – Closure of business during the year with tax obligations being brought up to date – reasonable excuse – appeal allowed. Citations: [2013] UKFTT 230 (TC) Links: Bailii Income Tax Updated: 05 December 2022; Ref: scu.491860
FTTTx INCOME TAX – penalty for late submission of P35 – disputes as to the facts – Tribunal making further findings of fact – whether HMRC had sent out a ‘failed transmission notice’ – no – whether company reasonably believed the return had been filed on time – yes – appeal allowed. Citations: [2013] UKFTT … Continue reading Eclipse Generic Ltd v Revenue and Customs: FTTTx 18 Apr 2013
FTTTx Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – whether unfair – no appeal … Continue reading Legal Reports and Services Ltd v Revenue and Customs: FTTTx 21 Feb 2013
