Procedure – costs – application made for payment of costs in connection with appeal where HMRC had withdrawn the disputed decision shortly after notification of the appeal – original application deficient by failing to include schedule of costs under Rule 10(3)(b) Procedure Rules – opportunity given to remedy the default – no response from Appellant … Continue reading R A Drinks Ltd v Revenue and Customs 304: FTTTx 25 Mar 2014
Paragraph 1 of Schedule 36 to the Finance Act 2008 – Appeal by Taxpayer against Information Notice – should Information Notice be confirmed? – No – appeal allowed. Citations: [2014] UKFTT 303 (TC) Links: Bailii Jurisdiction: England and Wales Cited by: See Also – R A Drinks Ltd v Revenue and Customs 304 FTTTx 25-Mar-2014 … Continue reading R D Utilities Ltd v Revenue and Customs (303): FTTTx 25 Mar 2014
FTTTX VAT – Regulation 34 VAT Regulations 1995 – whether Appellant could recover VAT deliberately overpaid in earlier period by adjusting subsequent returns without making voluntary disclosure – no – HMRC’s assessment also subject to time limits under Schedule 39 Finance Act 2008 – overpaid tax not recoverable Judges: Connell TJ Citations: [2012] UKFTT 155 … Continue reading Chan v Revenue and Customs: FTTTx 22 Feb 2012
Procedure – VAT – information notices under Schedule 36 Finance Act 2008 – application to suspend effect of decision to confirm notices – intention to apply for judicial review of original decision – application allowed Citations: [2014] UKFTT 495 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 05 October 2022; Ref: scu.526894
FTTTx Income Tax – self assessment – partnership return subject to enquiry – deemed and actual s 9A enquiry into partners’ returns – information notice under FA 2008 Sch 36 para 1 – held, information reasonably required for checking tax position – appeal dismissed – whether Tribunal’s decision appealable to Upper Tribunal – no Judges: … Continue reading Wong Yau Lam and Another v Revenue and Customs: FTTTx 8 Feb 2012
INCOME TAX – High income child benefit charge (HICBC) – discovery assessment under s 29 of TMA – penalty for failure to notify liability – Schedule 41 to Finance Act 2008 – appellant unaware of the obligation to notify – whether reasonable excuse – on the facts – no – appeal refused Citations: [2020] UKFTT … Continue reading McDonough v Revenue and Customs: FTTTx 21 Oct 2020
Appeal against Information Notices issued under Schedule 36 of Finance Act 2008 – whether the information was reasonably required – whether Data Protection Act 1998 applies- whether Police and Criminal Evidence Act 1984 applies – whether information required is unreasonable and onerous – appeal dismissed Citations: [2011] UKFTT 187 (TC) Links: Bailii Jurisdiction: England and … Continue reading D Midgley and Sons Ltd and Another v Revenue and Customs: FTTTx 17 Mar 2011
The claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess numbers of officers, and the taking of images of hard disks, thus acquiring … Continue reading Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise: QBD 25 Jan 2002
FTTTx Notice issued pursuant to Finance Act 2008 Sch 36 para 1 – Whether notice invalid on ground that notice of intention to enquire into the partnership return not given within the time allowed in Taxes Management Act 1970 s.12AC(2) – Appeal dismissed Citations: [2010] UKFTT 484 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading The Sandrock Hotel (Partnership) v Revenue and Customs: FTTTx 16 Sep 2010
The company objected to the search of its offices and removal by the defendant of its computers, the officers having entered without any warrant purporting to use powers under the 1989 Act. Held: The request for judicial review failed. The power of inspection conferred by section 118 does extend to the inspection of a computer. … Continue reading Glenn and Co (Essex) Ltd), Regina (on The Application of) v HM Revenue and Customs: Admn 18 Jun 2010
INCOME TAX – appeal against information notices – Schedule 36, Finance Act 2008 – whether documents and information reasonably required to check tax position – whether burden of proof is on HMRC – information notices varied Citations: [2022] UKFTT 203 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 16 August 2022; Ref: scu.679646
UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and … Continue reading Grand Entertainments Company v Revenue and Customs: UTTC 3 May 2016
Income Tax – closure notices under sections 28A and 28B of the Taxes Management Act 1970 and section 32, Sch18 Finance Act 1998; and appeals against information notices issued under Schedule 36 of the Finance Act 2008; whether copies sufficient; reasonably required and reasonable grounds considered Citations: [2019] UKFTT 388 (TC) Links: Bailii Statutes: Taxes … Continue reading Perfectos Printing Inks Ltd, Perfectos Printing Inks Group Ltd and Dr Price v Revenue and Customs: FTTTx 14 Jun 2019
Value Added Tax – Penalty for Deliberate and Concealed Failure To Notify requirement to register for VAT – personal liability of an officer of the taxpayer – paragraph 22 of schedule 41 to Finance Act 2008 – was the appellant a shadow director or manager of the taxpayer – appeal dismissed Citations: [2019] UKFTT 370 … Continue reading Malik v Revenue and Customs: FTTTx 12 Jun 2019
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
INCOME TAX – Penalties for failures to comply with Information Notices issued under paragraph 5 of Schedule 36 Finance Act 2008 – whether any reasonable excuse – whether any other reasons to cancel – no – whether penalties proportionate – yes – appeals dismissed Citations: [2014] UKFTT 247 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Backhouse v Revenue and Customs: FTTTx 6 Mar 2014
CORPORATION TAX – continuing failure to comply with information notice – HMRC application for tax-related penalty under paragraph 50 Schedule 36 Finance Act 2008 – statutory conditions – application granted – penalty imposed Citations: [2022] UKUT 81 (TCC) Links: Bailii Jurisdiction: England and Wales Corporation Tax Updated: 08 June 2022; Ref: scu.677619
INCOME TAX – appeal against information notice – ‘reason to suspect’ underpayment of tax sets a low bar – requirement for evidence – whether documents and information reasonably required to check tax position – Schedule 36, Finance Act 2008 Citations: [2022] UKFTT 160 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 08 June … Continue reading David Hackmey Her Majestys Revenue and Customs: FTTTx 13 May 2022
VAT – Input tax – Claim for recovery of input tax under-claimed between 1974 and 1997 – Quantification and substantiation of claim – Whether the First-tier Tribunal erred in refusing appeal because amount not quantifiable with sufficient precision – No – Finance Act 2008, section 121 – appeal refused. Citations: [2018] UKUT 218 (TCC), [2018] … Continue reading NHS Lothian Health Board v Revenue and Customs (Tax): UTTC 2 Jul 2018
INCOME TAX – Assessments following investigation – whether a taxpayer has failed to notify chargeability to income tax – yes; – whether taxpayer has failed to notify tax liabilities – yes; – whether taxpayer has failed to accurately return his total income – yes; – whether assessments made are excessive – no; – whether taxpayer … Continue reading Rafferty v Revenue and Customs: FTTTx 10 May 2022
EXCISE DUTY – persons with no actual or constructive knowledge of unpaid duty – meaning of ‘making the delivery of’ and ‘holding’ goods in Article 33(3) EU Council Directive 2008/118/EC and reg 13(2) Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – liability for penalty under paragraph 4 Schedule 41 Finance Act 2008. Citations: … Continue reading Revenue and Customs v Perfect (Excise Duty): UTTC 8 Dec 2017
INCOME TAX – PAYE audit – check of employer records – failure to comply with information notice – penalty – appeal against notice and penalty – was information required by notice reasonably required – yes – appeal dismissed – Schedule 36, Finance Act 2008 Citations: [2014] UKFTT 41 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Community v Revenue and Customs: FTTTx 2 Jan 2014
FTTTx VAT – repayment claim for output tax allegedly over-assessed – time limits – VATA s80(1A),(4)and(4ZA) – FA 2008 Schedule 39 para 36 – Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009, article 2 – appeal dismissed Citations: [2011] UKFTT 6 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading Mobile Motoring Maintenance Ltd v Revenue and Customs: FTTTx 14 Dec 2010
FTTTx INCOME TAX – INFORMATION NOTICE and ASSOCIATED PENALTY – Appellants failed to provide information and documents as required by Information Notices under schedule 36 Finance Act 2008 – Tribunal satisfied that the information and documents were reasonably required to complete their enquiries – No reasonable excuse for the penalty – Appeal dismissed Citations: [2011] … Continue reading Carden and Another (T/A Platinum World Travel) v Revenue and Customs: FTTTx 22 Dec 2010
Procedure : Hearings In Private – Information notice – Third party notices under Schedule 36 Finance Act 2008 – application for direction that hearing of application for approval of notices take place inter partes and associated directions – power of Tribunal to make such directions – Derrin, Jimenez and Mr E and others v HMRC … Continue reading Revenue and Customs v X Ltd and Others: FTTTx 3 Dec 2018
Capital Gains Tax – Information Notice Issued Under Schedule 36 To The Finance Act 2008 – objection to disclosure on grounds of legal professional privilege – application under the Information Notice: Resolution of Disputes as to Privileges Communications Regulations 2009 SI 2009/1916 Citations: [2022] UKFTT 75 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains … Continue reading Wiseman v Revenue and Customs: FTTTx 25 Aug 2020
Income Tax – Information Notices Issued Under Schedule 36 Finance Act 2008- Whether Reasonably Required – yes – whether HMRC officer had reason to suspect – yes – appeal dismissed Citations: [2022] UKFTT 116 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 23 April 2022; Ref: scu.675690
UTTC EXCISE DUTY – penalty under paragraph 4(1) Schedule 41 Finance Act 2008 – person carrying dutiable goods intercepted in green channel at airport – whether excise duty point occurred before that point – appeal allowed. Citations: [2018] UKUT 18 (TCC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 04 April 2022; Ref: … Continue reading Revenue and Customs v Jacobson: UTTC 24 Jan 2018
INCOME TAX – High income child benefit charge (HICBC) – discovery assessment under s 29 of TMA – penalty for failure to notify liability – Schedule 41 to Finance Act 2008 – appellant unaware of the obligation to notify – whether reasonable excuse – on the facts – no – appeal refused Citations: [2020] UKFTT … Continue reading Craft v Revenue and Customs (Income Tax – High Income Child Benefit Charge): FTTTx 21 Oct 2020
Value added tax – information notice under Schedule 36 Finance Act 2008 – penalties raised for failure to comply by the deadline and continued failure to comply for 30 days – was there a reasonable excuse for the failure? – appellant appointed accountants to deal with notice – accountant absent from work due to death … Continue reading New York Krispy Fried Chicked Ltd v Revenue and Customs (Value Added Tax – Penalties Raised for Failure To Comply By The Deadline): FTTTx 29 Sep 2020
INCOME TAX – CAPITAL GAINS TAX – HMRC application for tax-related penalty under paragraph 50 of Schedule 36 to the Finance Act 2008 – Respondent’s continuing failure to comply with an information notice – statutory conditions satisfied – application granted – penalty imposed Citations: [2021] UKUT 245 (TCC) Links: Bailii Jurisdiction: England and Wales Taxes … Continue reading Revenue and Customs v Mattu: UTTC 4 Oct 2021
The claimants challenged the removal of substantial quantities of alcohol and tobacco from their warehouses. Held: One ground of challenge was that HMRC had acted unlawfully in removing and detaining a number of computers found at the Claimants’ premises. However, at the hearing the Claimants had not pursued their argument that ‘document’ in section 118B … Continue reading Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs: Admn 18 Dec 2009
Schedule 36 FA 2008 information notice- whether appellant required to produce the documents listed – yes if within his possession or power – appeal dismissed Citations: [2020] UKFTT 413 (TC) Links: Bailii Statutes: Finance Act 2008 Jurisdiction: England and Wales Taxes Management Updated: 06 February 2022; Ref: scu.655327
UTTC PROCEDURE- penalty imposed in accordance with FA 2008, Sch 36, para 50 – parties agreed that decision records incorrect amount – correction made – whether jurisdiction to admit further evidence to support reduction in penalty following publication of decision – no – whether, if jurisdiction assumed, evidence should be admitted – no 27 February … Continue reading Revenue and Customs v Tager: UTTC 24 Feb 2017
UTTC INCOME TAX – Schedule 36 Finance Act 2008 – whether daily penalties payable – jurisdiction of First-tier Tribunal to consider taxpayer’s legitimate expectation – compliance with Human Rights Act Citations: [2017] UKUT 89 (TCC) Links: Bailii Statutes: Finance Act 2008 36 Jurisdiction: England and Wales Income Tax, Human Rights Updated: 04 February 2022; Ref: … Continue reading Birkett (T/A The Orchards Residential Home and similar) v Revenue and Customs: UTTC 2 Mar 2017
FTTTx (Income Tax/Corporation Tax : Other) INFORMATION NOTICES – appeal against information notices issued under Schedule 36 of The Finance Act 2008 – information reasonably required? – yes – information notices varied and appeal otherwise dismissed Citations: [2017] UKFTT 20 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 29 January 2022; Ref: scu.574017
Excise and Customs Duty – importation of tobacco products – appeal against an assessment for Excise duty pursuant to s 12(1A) of Finance Act 1994 and Civil Evasion Penalties pursuant to Schedule 41 Finance Act 2008 – Regulation 13 of the Excise Goods (Holding Movement and Duty Point ) Regulations 2010 – meaning of ‘Holding’ … Continue reading Raczkowski v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 14 Nov 2018
VAT – Input tax – Claim for recovery of input tax under-claimed between 1974 and 1997 – Quantification and substantiation of claim – Whether the First-tier Tribunal erred in refusing appeal because evidence insufficient to establish a ‘tolerably acceptable calculation’ – VATA 1994, section 83(1)(c) – Finance Act 2008, section 121 – appeal refused. [2015] … Continue reading Lothian NHS Health Board v Revenue and Customs: UTTC 28 May 2015
UTTC PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed [2016] UKUT 363 (TCC) Bailii England and Wales Taxes Management Updated: … Continue reading Telng Ltd v Revenue and Customs: UTTC 2 Aug 2016
INCOME TAX – High income child benefit charge (‘HICBC’) – discovery assessment under s 29 of TMA – penalty for failure to notify liability – Schedule 41 to Finance Act 2008 – case A and case B definition for reduction for disclosure – whether reasonable excuse for being unaware of the change in legislation – … Continue reading Johnstone v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 23 Nov 2018
The trustee in bankruptcy appealed against an order as to compliance with statutory notices issued by HMRC. The trustee argued that all but one of the orders was made in excess of jurisdiction. Mann J [2016] EWHC 1674 (Ch) Bailii Insolvency Act 1986 303, Finance Act 2008 Sch 36 England and Wales Insolvency, Taxes Management … Continue reading HM Revenue and Customs v Ariel: ChD 8 Jul 2016
FTTX VAT – Penalty assessment for failure timeously to notify change from sole trader to partnership; Finance Act 2008, Schedule 41; whether penalty should be reduced; yes; appeal allowed in part. [2016] UKFTT 343 TC Bailii England and Wales VAT Updated: 17 January 2022; Ref: scu.564832
FTTTx INCOME TAX – application for the tribunal to direct HMRC to issue a closure notice under s 28A Taxes Management Act 1970 – appeal against information notice issued under schedule 36 of the Finance Act 2008 and related penalties – application refused, information notice varied and appeal otherwise dismissed [2016] UKFTT 316 TC Bailii … Continue reading Cherian v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 9 May 2016
Ftttx INCOME TAX – late submission of tax returns – assessments under Section 36 Taxes Management Act 1970 – imposition of penalties under Schedule 41 to Finance Act 2008 – whether properly notified by HMRC – no – penalties imposed under Schedule 56 to Finance Act 2009 – whether reasonable excuse – no – whether … Continue reading Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016
INCOME TAX – Request for information under Schedule 36 Finance Act 2008 [2016] UKFTT 201 (TC) Bailii England and Wales Income Tax Updated: 13 January 2022; Ref: scu.561846
‘This appeal concerns the powers of the Commissioners for Her Majesty’s Customs and Excise (‘HMRC’) pursuant to schedule 36 to the Finance Act 2008 (‘schedule 36′) to require a third party to provide information and documents for checking the tax position of a resident or overseas taxpayer by way of assistance to another country, in … Continue reading Derrin Brothers Properties Ltd and Others, Regina (on The Application of) v A Judge of The First Tier Tribunal (Tax Chamber) and Others: CA 15 Jan 2016
FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 669 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557192
FTTTx Excise Duty – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 13 – Finance Act 2008, Sch 41 – assessment and penalty in respect of seized goods – whether the appellant driver of the vehicle was ‘making the delivery of’ or ‘holding’ the goods and therefore liable for the assessment – No … Continue reading Perfect v Revenue and Customs: FTTTX 7 Dec 2015
FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 648 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557188
FTTTx PENALTIES – taxpayer information notice issued to alleged MSC Provider – compliance with information notice – reasonable excuse – whether notice related to tax position of MSC Provider or of its clients – whether third party notice should have been issued – validity of notice – rights of clients under Article 8 ECHR – … Continue reading PML Accounting Ltd v Revenue and Customs: FTTTx 10 Sep 2015
FTTTx INCOME TAX – Notice to provide information under FA 2008 Sch 36 – whether reasonably required – appeal allowed in part [2013] UKFTT 171 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 04 January 2022; Ref: scu.472422
FTTTx Excise Duty – Beer : Assessment – Excise Duty – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 13 – Finance Act 2008, Sch 41 – assessment and penalty in respect of seized goods – whether the Appellant driver of the vehicle was ‘holding’ the goods and therefore liable for the assessment … Continue reading Mcpeake v Revenue and Customs: FTTTx 15 Jul 2015
FTTTx Excise Duty Appeals : Human Rights – EXCISE DUTY – penalty – Sch 41 FA 2008 – handling of goods subject to unpaid duty – human rights – Article 6 ECHR – whether criminal charge – maximum penalty rate 30 per cent – held, no – equality of arms – burden of proof – … Continue reading Euro Wines (C and C) Ltd v Revenue and Customs: FTTTx 9 Jul 2015
FTTTx Vat – Penalties : Penalty for non-compliance with information notice – Schedule 36 Finance Act 2008 – notice requiring production of documents by post or email – whether notice valid – whether appellant complied or had reasonable excuse for failure to comply – appeal dismissed [2015] UKFTT 327 (TC) Bailii England and Wales VAT … Continue reading TELNG Ltd v Revenue and Customs: FTTTx 30 Jun 2015
FTTTx INCOME TAX – Schedule 36 Finance Act 2008 notice – whether HMRC’s requirement to produce reasonable – yes – whether bank and credit card statements personal records – no – notice varied. [2015] UKFTT 200 (TC) Bailii Finance Act 2008 36 England and Wales Income Tax Updated: 30 December 2021; Ref: scu.547418
FTTTx Information Notices – Schedule 36 Finance Act 2008 – documents and information required – whether statutory records – no right of appeal – one appeal struck out, one appeal partly struck out – whether other information reasonably required – information required in vague and ambiguous terms – one appeal partly allowed [2015] UKFTT 135 … Continue reading Couldwell Concrete Flooring Ltd v Revenue and Customs: FTTTx 23 Mar 2015
INCOME TAX/CAPITAL GAINS TAX – taxpayer information notice issued under paragraph 1 of Schedule 36 to Finance Act 2008 – validity of notice – whether documents in the Appellant’s possession or power – were the documents reasonably required – effect of amendments to information notice on review – validity of assessment/notification of penalty for non-compliance … Continue reading Hanan v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 20 Dec 2018
FTTTX Information Notice – penalties for non-compliance – reasonable excuse – Finance Act 2008 Sch 36 paras 1, 39, 40 and 45 – appeal allowed [2014] UKFTT 977 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 23 December 2021; Ref: scu.539000
FTTTx INCOME TAX – Information notice – Whether document reasonably required for the purposes of checking the taxpayer’s tax position – Finance Act 2008, Schedule 36 paragraph 1 – Appeal dismissed [2014] UKFTT 899 (TC) Bailii England and Wales Income Tax Updated: 21 December 2021; Ref: scu.536749
FTTTx PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused [2014] UKFTT 478 (TC) Bailii Finance Act 2008 S3P3 Taxes Management Updated: 20 December 2021; Ref: scu.536395
Penalties – imposed for failure to comply with direction made pursuant to Schedule 36 Finance Act 2008 to produce documents – documents said not to exist – it is unlikely that this is correct – appeal against fixed penalty dismissed – appeal against the imposition of daily penalty dismissed but amount of daily penalties reduced … Continue reading Hughes v Revenue and Customs: FTTTx 1 Aug 2014
Excise Duty Tobacco : Hand Rolling – Excise and Customs Duty – importation of tobacco products – appeal against an assessment for excise duty pursuant to s 12(1A) of Finance Act 1994 and Civil Evasion Penalties pursuant to Schedule 41 of Finance Act 2008 – whether dishonesty – yes – whether allowances given to reduce … Continue reading Standera v Revenue and Customs: FTTTx 2 Jan 2019
ICO The complainant has requested copies of the drafting papers (i.e. instructions to Parliamentary Counsel and correspondence with Parliamentary Counsel) regarding specific provisions within the Finance Act 1994 and the Finance Act 2008. The Cabinet Office withheld the information on the basis of the legal professional privilege exemption (section 42) and the government policy exemption … Continue reading Cabinet Office (Decision Notice): ICO 8 May 2012
UTTC PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused [2014] UKFTT 478 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 03 December 2021; … Continue reading Skelly and Others v Revenue and Customs: UTTC 16 May 2014
Procedure – Schedule 36 Finance Act 2008 – Information Notice – whether information reasonably required – yes – power or possession – yes – notice and requirements – confirmed [2021] UKFTT 367 (TC) Bailii England and Wales Taxes Management Updated: 27 November 2021; Ref: scu.669778
FTTTx VAT – penalty for failure to register – Schedule 41 Finance Act 2008 – whether reasonable excuse or breach of human rights – no – whether penalty qualified for mitigation down to 0% under paragraph 13(5)(a) – meaning of ‘time when tax first becomes unpaid by reason of the failure’ – whether disclosure made … Continue reading Taste of Thai Ltd v Revenue and Customs: FTTTx 22 May 2013
FTTTx Appeal against notice issued by HMRC under Schedule 36 Finance Act 2008 – whether requests for information valid or complied with – whether information reasonably required – appeal dismissed. [2011] UKFTT 462 (TC) Bailii Finance Act 2008 36 England and Wales Taxes Management Updated: 14 November 2021; Ref: scu.443186
VAT – Deregistration – was Commissioners’ decision not to de-register reasonable – Yes – Appeal dismissed. VAT – Assessment – Appellant not having charged or accounted for VAT whilst being a registered person – Commissioners’ Assessment – Was it to best judgment – Yes – Appeal dismissed. Penalty – Schedule 24 Finance Act 2008 – … Continue reading Perks v Revenue and Customs: FTTTx 4 Apr 2012
Information Notice, Schedule 36 Finance Act 2008 [2012] UKFTT 210 (TC) Bailii England and Wales Taxes Management Updated: 09 November 2021; Ref: scu.462605
FTTTx Value Added Tax. Section 80 Value Added Tax Act 1994. Section 121(1) Finance Act 2008 (extended time limits for old VAT claims). Construction of agreement purporting to override the section 80 prima facie right to refund. Shift of evidential burden to HMRC; Wood v Holden [2006] EWCA Civ 26 applied. Held: agreement operated as … Continue reading Royal Borough of Kensington and Chelsea v Revenue and Customs: FTTTx 30 Jul 2014
Several companies within a group paid VAT. Later the basis of charge to output VAT was revised, and a reclaim became due, but the VAT group had been dissolved. Could the appellant, former lead within the group now make the reclaim.
Held: . .
FTTTx VAT – Preliminary Issues; Fleming claims; time bar; group registration; effect of leaving group; effect of disbandment; whether timeous claim by a former member of group entitles the representative member . .
The appellant had requested a hardship allowance so as not to have to pay claimed VAT before the hearing of an appeal. That was refused, and the claimant now said that the rules restricting an appeal against such a refusal were unlawful.
Held: . .
The claimants sought judicial review of taxation changes which they described as the ‘extreme, unfair and unprecedented retrospective effect’ of legislation overriding all double taxation treaties so as to bring into charge to tax in the UK any . .
References: [2016] UKUT 363 (TCC) Links: Bailii Ratio: UTTC PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed Jurisdiction: England and … Continue reading Telng Ltd v Revenue and Customs; UTTC 2 Aug 2016
References: [2016] UKUT 209 (TCC) Links: Bailii Ratio: UTTC Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – … Continue reading Grand Entertainments Company v Revenue and Customs; UTTC 3 May 2016
References: [2015] UKFTT 648 (TC) Links: Bailii FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed Last Update: 26-Dec-15 Ref: 557188
References: [2015] UKFTT 639 (TC) Links: Bailii FTTTx Excise Duty – Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 13 – Finance Act 2008, Sch 41 – assessment and penalty in respect of seized goods – whether the appellant driver of the vehicle was ‘making the delivery of’ or ‘holding’ the goods and … Continue reading Perfect v Revenue and Customs; FTTTX 7 Dec 2015
References: [2014] UKFTT 478 (TC) Links: Bailii UTTC PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused Statutes: Finance Act 2008
On the charterers’ orders the Angelic Grace was required to tie up alongside another vessel which they owned. Whilst unloading the weather turned and the vessels collided. Each blamed the other and the owners claimed a salvage. The court considered the clause ‘all disputes from time to time arising out of this contract shall . … Continue reading Aggeliki Charis Compania Maritima SA v Pagnan SpA – The Angelic Grace: CA 1995
A prenuptial agreement had been signed on the eve of marriage without advice or disclosure and without allowance for arrival of children. Coleridge J also considered the use of documents recovered by a party by unauthorised or improper means. He said: ‘The use of Hildebrand documents in English ancillary relief proceedings is perfectly permissible subject … Continue reading J v V (Disclosure: Offshore Corporations): FD 2003
Solicitors were instructed by the bank to obtain the signature of a client and of his wife to a motgage. The deed was signed by the husband and a woman pretending to be the wife. Held: The court said that it was asked whether the bank intended to ask for, and whether the solicitors intended … Continue reading Midland Bank Plc v Cox McQueen (A Firm): CA 26 Jan 1999
Claim alleging misselling of interest rate hedging products. The court considered the defendants strike out application, and applications for leave to amend pleadings. Held: it will normally be appropriate for summary judgment to be pursued on a limitation point by an application made under CPR 24.2 and preferably after the claimant has had an opportunity … Continue reading Boyse (International) Ltd v Natwest Markets Plc and Another: ChD 27 May 2020
This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as demonstrators, paying VAT on the full amount of the sale price. This will in … Continue reading Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015
Partners Liable for Dishonest Act of Solicitor A solicitor had been alleged to have acted dishonestly, having assisted in a fraudulent breach of trust by drafting certain documents. Contributions to the damages were sought from his partners. Held: The acts complained of were so close to the activities which a solicitor would normally undertake, that … Continue reading Dubai Aluminium Company Limited v Salaam and Others: HL 5 Dec 2002
The appellants contracted through an agent to supply tyres. The respondents contracted not to do certain things, and in case of breach concluded: ‘We agree to pay to the Dunlop Pneumatic Tyre Company, Ltd. the sum of 5 l. for each and every tyre, cover or tube sold or offered in breach of this agreement, … Continue reading Dunlop Pneumatic Tyre Company Ltd v New Garage and Motor Company Ltd: HL 1 Jul 1914
The claimant bank said that it had been induced to create very substantial lending facilities by fraudulent misrepresentation by the defendants. They now appealed against findings that England was not clearly or distinctly the appropriate forum for resolution of VTB’s tort claims, and nor that there was a proper basis for piercing the corporate veil. … Continue reading VTB Capital Plc v Nutritek International Corp and Others: SC 6 Feb 2013
EAT Four employees successfully established before the Employment Tribunal that they had been unfairly dismissed for redundancy. The Tribunal found that there had been procedural defects. In particular the assessments in the redundancy exercise had been inadequate and subjective. The Tribunal considered whether the dismissals were fair under section 98A(2) of the Employment Rights Act … Continue reading Software 2000 Ltd v Andrews etc: EAT 17 Jan 2007
A cargo of whisky was lost in carriage by sea between Leith and Newcastle. A second shipment was made and the loss was claimed. The House was asked whether ‘in a question between a carrier and the person to whom the carrier is responsible in the event of the property being lost, whether it be … Continue reading Dunlop v Lambert: HL 16 Jun 1839
The House was asked as to the extent to which a consignor can claim damages against a carrier in circumstances where the consignor did not retain either property or risk. To the general principle that a person cannot recover substantial damages for breach of contract where he himself has suffered no loss by reason of … Continue reading Albacruz (Cargo Owners) v Albazero ‘The Albazero’: HL 1977
An award of damages for misrepresentation required that there had at some time been a right of rescission, not necessarily a continuing right to rescind. An acknowledgement of non-reliance clause has become a common part of modern commercial contracts. An entire agreement clause limits the terms of the parties’ agreement to their written agreement and … Continue reading Thomas Witter v TBP Industries Ltd: ChD 15 Jul 1994
The defendant claimed an interest in a house. The deceased had been a sitting tenant, and wanted to purchase his house. He could not obtain finance alone, and she joined with him, becoming liable under the mortgage. She did not live in the house until after his death. She claimed the house. No formal document … Continue reading Carlton v Goodman: CA 29 Apr 2002
K. agrees to let, and P. to take, a house in its unfinshed state, for the term of sixty years, being the whole term that K. has the same leased to him, at the rent of 5251, payable quarterly, the first payment to be made for the half quarter at Christmas next; P. to insure … Continue reading Doe Dem Pearson v Ries And Keapp: 23 Jan 1832
Agreement for a lease, with stipulation for the lessee to commence with laying out a cousiderable sum on the premises, (the lease to contain certain specified covenants,) ‘and in the mean time, and until such lease shall be executed, to pay rent, and to hold the same premises, subject to the covenants above mentioned :’-Held, … Continue reading Pinero, one, &c v Judson and Another: 7 Nov 1829
An instrument containing words of present demise will operate as a lease, if such appear to be the intention of the parties, though it contain a clause for a future lease or leases; as where the one thereby agrees to let, and the other agrees to take land for 61 years at a certain rent … Continue reading Poole v Bentley: 9 Feb 1810
Citations: (1988) 20 HLR 374 Statutes: Housing Act 1988 34(1)(b) Jurisdiction: England and Wales Cited by: Cited – Truro Diocesan Board of Finance Ltd v Foley CA 22-Oct-2008 The tenant appealed against a decision that a deed he had entered into with the claimant did not operate to give him the status of a protected … Continue reading Dibbs v Campbell: 1988
An instrument in writing, whereby A agreed to let premises to B, for seven, fourteen, or twentyone years (commencing at Christmas Day then next), at the option of B, at the yearly rent of 241., payable quarterly, the first payment to be made at the ensuing Lady-Day, free of rates and taxes; and whereby B. … Continue reading Warman v Faithfull: 25 Jan 1834
Judges: Mummery LJ, Jacob LJ, Neuberger LJ Citations: [2006] EWCA Civ 1598, [2006] NPC 126, [2007] RA 1, (2006) 150 SJLB 1572, [2007] 2 P and CR DG6 Links: Bailii Statutes: Local Government Finance Act 1988 Jurisdiction: England and Wales Cited by: Appeal from – Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day … Continue reading Gallagher v Church of Jesus Christ of Latter-Day Saints: CA 24 Nov 2006
The Alexander T, owned by the appellant and insured by the respondents was a total loss. The insurers resisted payment, the appellant came to allege improperly, and the parties had settled the claim on full payment under a Tomlin Order. The owners later began proceedings in Greece claiming what the defendants said were the same … Continue reading Starlight Shipping Co v Allianz Marine and Aviation Versicherungs Ag and Others: CA 20 Dec 2012
UTLC RATING – valuation – receipts and expenditure basis – 2005 list -hydro-electric power station -income from sale of Renewable Obligation Certificates (ROCs) – value of recycling element – timing of receipts from buyout and recycling elements -effective date – Local Government Finance Act 1988, Schedule 6 – interim decision Citations: [2012] UKUT 230 (LC) … Continue reading Npower Renewables Ltd v Grace (Valuation Officer): UTLC 13 Aug 2012
