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Mercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others: Admn 13 Nov 2008

The claimant sought judicial review of the lawfulness of search warrants given to the Commissioners and executed at their various offices. The Revenue had suspect the dishonest implementation of a tax avoidance scheme. The claimants said that there were no sufficient ground for the request for and issue of the warrants. The investigation had been … Continue reading Mercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others: Admn 13 Nov 2008

Pattullo v Revenue and Customs: FTTTx 26 Aug 2014

FTTTx CAPITAL GAINS TAX – Discovery assessment; tax avoidance scheme involving capital redemption policies; whether HMRC officer discovered that chargeable gains ought to have been assessed or relief refused, whether an assessment was insufficient, or whether any relief given was excessive; whether officer of HMRC could not have been reasonably expected to be aware of … Continue reading Pattullo v Revenue and Customs: FTTTx 26 Aug 2014

Sehgal v Revenue and Customs: FTTTx 19 Nov 2013

FTTTX CAPITAL GAINS TAX – Claim for relief for overpaid tax – Schedule 1AB Taxes Management Act 1970 – return showing disposal of shares giving rise to a chargeable gain – capital gains tax paid – taxpayer later claiming that the transaction was fraudulent and the capital gains tax should be repaid to her – … Continue reading Sehgal v Revenue and Customs: FTTTx 19 Nov 2013

Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Others: CA 13 Oct 2010

The court was asked whether advice given by an accountant could be protected against disclosure by legal professional privilege. The company had taken advice from its accountants, and objected to disclosure of that advice to the tax authorities under a notice issued under section 20 of the 1970 Act. Held: Legal professional privilege was not … Continue reading Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Others: CA 13 Oct 2010

Regina v Inland Revenue Commissioners ex parte Rossminster Ltd: HL 13 Dec 1979

The House considered the power of an officer of the Board of Inland Revenue to seize and remove materials found on premises which a warrant obtained on application to the Common Serjeant authorised him to enter and search; but where the source of the power limited the power of seizure and removal to things ‘which … Continue reading Regina v Inland Revenue Commissioners ex parte Rossminster Ltd: HL 13 Dec 1979

Thomas and Another v Revenue and Customs: FTTTx 6 Mar 2013

Settling of appeals by agreement – s 54, Taxes Management Act 1970 – s 5, Commissioners for Revenue and Customs Act 2005 – preliminary issues2002/03: whether 2004 settlement agreement precluded issue of closure notices – whether agreement reached on basis of assessment such that liability treated as settled under 2004 settlement agreement – whether certain … Continue reading Thomas and Another v Revenue and Customs: FTTTx 6 Mar 2013

Regina v Inland Revenue Commissioners, ex parte the National Federation of Self-Employed and Small Businesses Ltd: HL 9 Apr 1981

Limitations on HMRC discretion on investigation The Commissioners had been concerned at tax evasion of up to 1 million pounds a year by casual workers employed in Fleet Street. They agreed with the employers and unions to collect tax in the future, but that they would not pursue those who had evaded taxes in the … Continue reading Regina v Inland Revenue Commissioners, ex parte the National Federation of Self-Employed and Small Businesses Ltd: HL 9 Apr 1981

Regina v Inland Revenue Commissioners, Ex parte T C Coombs and Co: HL 1991

The House heard an application judicially to review a notice served by an inspector of taxes under section 20 of the 1970 Act, requiring T C Coombs and Co to deliver or make available for inspection documents in their possession relevant to the tax liability of the taxpayer, their former employee. The notice was given … Continue reading Regina v Inland Revenue Commissioners, Ex parte T C Coombs and Co: HL 1991

Rolton and Others (T/A Collier Row Glass) v Revenue and Customs: FTTTx 3 Nov 2010

FTTTx 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. [2010] UKFTT 539 (TC) Bailii Taxes Management Act 1970 93A England … Continue reading Rolton and Others (T/A Collier Row Glass) v Revenue and Customs: FTTTx 3 Nov 2010

Hargreaves v HM Revenue and Customs: CA 22 Mar 2016

The court was asked whether the appellant taxpayer, Mr Hargreaves, has the right to require the respondent to establish, at a separate preliminary hearing prior to the hearing of his appeal against a ‘discovery’ assessment made under section 29 of the 1970 Act, the matters which under that section HMRC must establish to show that … Continue reading Hargreaves v HM Revenue and Customs: CA 22 Mar 2016

Chichester v Revenue and Customs: FTTTx 18 Jun 2012

FTTTx Penalty; late payment; fairness; Jussila v Finland. ‘Reasonable excuse’. Honest and genuine belief amounts to ‘reasonable excuse’. Honest belief – test – purely subjective. Even an objectively unreasonable or irrational belief, if honestly held, suffices for a reasonable excuse. Dicta to the contrary in Intelligent Management UK Ltd v HMRC [2011] UKFTT 704 (TC) … Continue reading Chichester v Revenue and Customs: FTTTx 18 Jun 2012

Prudential Plc and Another, Regina (on the Application of) v Special Commissioner of Income Tax and Another: Admn 14 Oct 2009

The company had obtained legal advice but had taken it from their accountants. The Revenue sought its disclosure, and the company said that as legal advice it was protected by legal professional privilege. Held: The material was not protected. The privilege given under the Act by virtue of the Morgan Grenfell decision was limited to … Continue reading Prudential Plc and Another, Regina (on the Application of) v Special Commissioner of Income Tax and Another: Admn 14 Oct 2009

Wood v Revenue and Customs: FTTTx 12 Jun 2015

FTTTx Income Tax/Corporation Tax : Human Rights – INCOME TAX – preliminary issue – discovery assessments – extended time limits – ss 29 and 36 TMA 1970 – death of taxpayer – whether art 6 Human Rights Convention engaged – whether contrary to overriding objective in Tribunal Procedure Rule 2 to allow proceedings to continue … Continue reading Wood v Revenue and Customs: FTTTx 12 Jun 2015

Bingham v Revenue and Customs: FTTTx 11 Feb 2013

FTTtx INCOME TAX – whether interest earned on joint account in names of taxpayer and family members all properly to be assessed on taxpayer alone as the provider of the funds -yes; resulting trust; settlements legislation; s.29 TMA 1970 – out of time assessments set aside; penalties inappropriate- no negligence. Hacking TJ [2013] UKFTT 110 … Continue reading Bingham v Revenue and Customs: FTTTx 11 Feb 2013

Johnstone v Revenue and Customs: FTTTx 17 Jan 2011

FTTTx INCOME TAX/CORPORATION TAX – Taxes Management Act 1970 s.12B(1) – whether requisite records kept – transfer of profit on construction contract from sole trader’s accounts to company partially owned by sole trader – loss of tax. Appeal dismissed. W Ruthven Gemmell, WS [2011] UKFTT 57 (TC) Bailii Taxes Management Act 1970 12B(1) England and … Continue reading Johnstone v Revenue and Customs: FTTTx 17 Jan 2011

Sanderson v HM Revenue and Customs: UTTC 6 Dec 2013

UTTC CAPITAL GAINS TAX – validity of a ‘discovery’ assessment under section 29(1) of the Taxes Management Act 1970 – whether a ‘discovery’ – whether conditions of section 29(4) and (5) of the Act satisfied Newey J [2013] UKUT 623 (TCC), [2014] STC 915, [2014] STI 433, [2014] BTC 502 Bailii Taxes Management Act 1970 … Continue reading Sanderson v HM Revenue and Customs: UTTC 6 Dec 2013

HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust: CA 19 Dec 2008

The court was asked whether the Commissioners had been correct to disallow in a closure notice, the attribution in part to income in the year 2000-01 of expenses incurred by the trustees of a United Kingdom resident discretionary trust. The expenses claimed were (i) trustees’ fees, (ii) investment management fees, (iii) bank charges, (iv) custodian … Continue reading HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust: CA 19 Dec 2008

McCullough (HMIT) v Ahluwalia: CA 23 Jun 2004

The taxpayer appealed an order for payment of arrears of schedule D tax and national insurance contributions in enforcement proceedings in the County Court. Held: The proper forum for appealing against determinations was the general commissioners whose jurisdiction was exclusive. The County Court had no jurisdiction whatsoever. Waller LJ, Jonathan Parker LJ [2004] EWCA Civ … Continue reading McCullough (HMIT) v Ahluwalia: CA 23 Jun 2004

Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992

The society had set out to assert that regulations were unlawful in creating a double taxation. It paid money on account of the tax demanded. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. The Society sought to challenge the decision by judicial review. … Continue reading Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992

HMRC v Charlton Corfield and Corfield: UTTC 20 Dec 2012

UTTC Capital Gains Tax – whether discovery assessments valid – s 29, Taxes Management Act 1970 – meaning of ‘discovery’ – inference of information under s 29(6)(d)(i) – inclusion of DOTAS scheme reference number in return – whether an officer could not have been reasonably expected to be aware of an insufficiency of tax (s … Continue reading HMRC v Charlton Corfield and Corfield: UTTC 20 Dec 2012

Derry, Regina (on The Application of) v Revenue and Customs; UTTC 28 Jul 2015

References: [2015] UKUT 416 (TCC) Links: Bailii UTTC Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 … Continue reading Derry, Regina (on The Application of) v Revenue and Customs; UTTC 28 Jul 2015

Ms Az v HMRC; UTTC 15 Apr 2011

References: [2011] UKUT B17 (TCC), [2011] BTC 1777 Links: Bailii UTTC INCOME TAX – late filing penalties – late payment surcharges – reasonable excuse – continuing mental incapacity – TMA 1970 SS 93 and 59C – Appeals allowed Statutes: Taxes Management Act 1970 93 59C

HMRC v Charlton Corfield and Corfield; UTTC 20 Dec 2012

References: [2012] UKUT 770 (TCC) Links: Bailii UTTC Capital Gains Tax – whether discovery assessments valid – s 29, Taxes Management Act 1970 – meaning of ‘discovery’ – inference of information under s 29(6)(d)(i) – inclusion of DOTAS scheme reference number in return – whether an officer could not have been reasonably expected to be … Continue reading HMRC v Charlton Corfield and Corfield; UTTC 20 Dec 2012

HM Revenue and Customs v Eclipse Film Partners No35 Llp; UTTC 22 Mar 2013

References: [2013] UKUT 1041 (TCC) Links: Bailii UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal … Continue reading HM Revenue and Customs v Eclipse Film Partners No35 Llp; UTTC 22 Mar 2013

McNulty v HMRC; UTTC 25 May 2012

References: [2012] UKUT 174 (TCC) Links: Bailii UTTC Capital gains tax – appeal by taxpayer to First-Tier Tribunal – taxpayer previously a bankrupt – application to strike out appeal – whether taxpayer had locus standi to appeal – whether appeal settled by trustee in bankruptcy in accordance with s. 54 Taxes Management Act 1970. Statutes: … Continue reading McNulty v HMRC; UTTC 25 May 2012

Tindale v Revenue and Customs; UTTC 10 Jul 2014

References: [2014] UKUT 324 (TCC) Links: Bailii UTTC INCOME TAX – relief for error or mistake – Section 33 Taxes Management Act 1970 – jurisdiction of the Upper Tribunal – whether decision of the Firsttier Tribunal gave rise to a right of appeal – no – appeal dismissed Statutes: Taxes Management Act 1970 33

Lothbury Investment Corporation Ltd v Inland Revenue Commissioners: 1979

The taxpayer company was a non-trading company owing shareholders substantial sums. Rather than pay dividends it waived dividends it held in a public company, and the shareholder waived interest on the loans. The IR apportioned the income of the company between the shareholders pro rata according to their interest on a winding up. The commissioners … Continue reading Lothbury Investment Corporation Ltd v Inland Revenue Commissioners: 1979

Padmore v Inland Revenue Commissioners (No 2): ChD 8 Feb 2001

The taxpayer sought double taxation relief in respect of partnership profits earned in Jersey. Two sections appeared to be in direct contradiction. The earlier section had been superceded by the 1988 Act which was a consolidating Act. Consolidating legislation was intended to be read without reference to earlier legislation wherever possible save only in the … Continue reading Padmore v Inland Revenue Commissioners (No 2): ChD 8 Feb 2001

An Employee v Revenue and Customs: SCIT 19 Mar 2008

SCIT SHARE OPTIONS – unapproved scheme – gains by employee – whether charge to income tax arises when options exercised but shares not sold – yes – ICTA 1988 s 135(1). ASSESSMENT – power to raise assessment – whether loss of tax attributable to negligent conduct on the part of the Appellant or the person … Continue reading An Employee v Revenue and Customs: SCIT 19 Mar 2008

Westwood v Revenue and Customs: FTTTx 25 Jul 2011

FTTTx VAT Penalties – First and second surcharges imposed under S.59(C) TMA 1970 – Appellant unable to pay due to difficult trading conditions – says may have been able to pay had he known a surcharge would be imposed – whether reasonable excuse – no – surcharges confirmed. Citations: [2011] UKFTT 496 (TC) Links: Bailii … Continue reading Westwood v Revenue and Customs: FTTTx 25 Jul 2011

RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

Commissioners of Inland Revenue v McGuckian: HL 21 May 1997

Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997

Inland Revenue Commissioners v Nuttall: CA 1990

The Revenue and the taxpayer had agreed that the latter should pay andpound;15,000 in consideration of the Revenue taking no proceedings against him for tax penalties or interest. The taxpayer paid only andpound;5,000 and the Revenue sought summary judgment for the rest. The taxpayer, who claimed that the agreement made was ultra vires the Revenue, … Continue reading Inland Revenue Commissioners v Nuttall: CA 1990

Moodie v Inland Revenue Commissioners and Another and similar: HL 7 Apr 1993

A scheme was devised to sell annuities to charities. They then used the capital sum paid to purchase promissory notes from the charity, which were in turn used to secure annuity payments. Held: The scheme was entirely self cancelling and void. Payments made in pursuance of the scheme fell outside the ambit of the section.There … Continue reading Moodie v Inland Revenue Commissioners and Another and similar: HL 7 Apr 1993

Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019

D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share loss relief for that amount against income for that year under section … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019

Regina (Holding and Barnes plc) v Secretary of State for Environment Transport and the Regions; Regina (Alconbury Developments Ltd and Others) v Same and Others: HL 9 May 2001

Power to call in is administrative in nature The powers of the Secretary of State to call in a planning application for his decision, and certain other planning powers, were essentially an administrative power, and not a judicial one, and therefore it was not a breach of the applicants’ rights to a fair hearing before … Continue reading Regina (Holding and Barnes plc) v Secretary of State for Environment Transport and the Regions; Regina (Alconbury Developments Ltd and Others) v Same and Others: HL 9 May 2001

Samson Publishing Ltd and Others v Revenue and Customs: FTTTx 14 Oct 2010

Income tax – Benefits in kind – Employees contributed 4% and 5% respectively to purchase price of cars jointly owned with employer – Whether car ‘made available (without any transfer of the property in it’ – Income and Corporation Taxes Act 1988 ss.1564, 156, 157 and Income Tax (Earnings and Pensions Act 2003 ss.120-140 – … Continue reading Samson Publishing Ltd and Others v Revenue and Customs: FTTTx 14 Oct 2010

Oxfam v Revenue and Customs: ChD 27 Nov 2009

The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting commercial activities, which paid VAT in its supplies. The parties disputed how input taxes were … Continue reading Oxfam v Revenue and Customs: ChD 27 Nov 2009

Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013

In the course of ancillary relief proceedings in a divorce, questions arose regarding company assets owned by the husband. The court was asked as to the power of the court to order the transfer of assets owned entirely in the company’s names. The judge had made such an order, finding evidence that the companies had … Continue reading Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013

Regina v Medical Appeal Tribunal ex parte Gilmore; Re Gilmore’s Application: CA 25 Feb 1957

The claimant had received two injuries resulting in his total blindness. He sought an order of certiorari against the respondent who had found only a 20% disability. The tribunal responded that its decision, under the Act was final. Held: In its decision the tribunal had made reference to the expert medical report and thereby had … Continue reading Regina v Medical Appeal Tribunal ex parte Gilmore; Re Gilmore’s Application: CA 25 Feb 1957

Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

Prebble v Television New Zealand Ltd: PC 27 Jun 1994

(New Zealand) The plaintiff, an MP, pursued a defamation case. The defendant wished to argue for the truth of what was said, and sought to base his argument on things said in Parliament. The plaintiff responded that this would be a breach of Parliamentary privilege. Held: A Defendant may not use libel proceedings to impugn … Continue reading Prebble v Television New Zealand Ltd: PC 27 Jun 1994

Matalan Retail Ltd v Revenue and Customs: ChD 5 Aug 2009

The taxpayer imported swimwear for sale. The respondent had incorrectly indicated that such swimwear had one classification. The claimant sought to prevent the respondent reclassifying the goods, saying that they had made given binding tariff information. It depended on the proportion of rubber in the suits. The respondent viewed the calculation differently. Held: the commissioners … Continue reading Matalan Retail Ltd v Revenue and Customs: ChD 5 Aug 2009

Robin Ray v Classic FM Plc: PatC 18 Mar 1998

Contractor and Client Copyrights The plaintiff had contributed a design for a system of classifying and selecting tracks to be played on a radio station. He did so under a consultancy contract. Held: A Joint authorship claim required that the contributor had made some direct contribution to the words appearing in the eventual published item. … Continue reading Robin Ray v Classic FM Plc: PatC 18 Mar 1998

law index

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