FTTTx Excise duties – tobacco imports – whether for private use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Sched 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out granted [2014] UKFTT 1066 (TC) Bailii Customs and Excise Management … Continue reading Wood v Revenue and Customs: FTTTx 1 Dec 2014
The Revenue had challenged a decision by the FTTTx to bar it from defending an appeal as to VAT liability. It had failed first to meet procedural time limits and on the issue of an unless order had failed to comply. The Revenue challenged the . .
HMRC had been debarred from further participation in the proceedings. BPP provided training courses, and the issue was as to the chargeability to VAT of books supplied between companies in the group. In the proceedings, HMRC repeatedly failed to . .
PROCEDURE – HMRC barred from further participation – FTT rule 8 – whether FTT applied correct principles – no – whether FTT’s decision outside reasonable exercise of judicial discretion – yes – decision set aside and remade – no barring order . .
PROCEDURE – refusal of application by HMRC to strike out appeals against assessments to excise duty and penalty – whether FTT erred in law in refusing application to strike out appeal against duty assessment – appeal allowed – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – whether FTT erred in law in … Continue reading Revenue and Customs v Hill (Tax): UTTC 14 Feb 2018
INHERITANCE TAX – personal representative distributing assets of estate to beneficiary on basis that beneficiary would discharge IHT liability – appeal on basis that PR no longer has assets of estate – liability of personal representative – appeal struck out – s200 Inheritance Tax Act 1984 – Rule 8, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) … Continue reading Harris v Revenue and Customs (Inheritance Tax : Other): FTTTx 17 Apr 2018
PROCEDURE – COSTS – standard category case – withdrawal of appeal before hearing – application for costs by HMRC – whether appellant had acted unreasonably in defending or conducting proceedings by withdrawing the appeal – application for costs by appellant – whether HMRC had acted unreasonably in defending or conducting proceedings by making application for … Continue reading Housesimple Ltd v Revenue and Customs (Procedure : Other): FTTTx 22 Nov 2017
CONSTRUCTION INDUSTRY SCHEME – amount of determination under regulation 13 of the Income Tax (Construction Industry Scheme) Regulations 2005 – whether correct – taxpayer alleging that the amount was based on incorrect information supplied by third parties to HMRC – lack of evidence – determination reduced to an amount accepted by the appellant to be … Continue reading Winsor (T/A Winsor Electrical) v Revenue and Customs: FTTTx 26 Oct 2012
UTTC VAT – Input Tax – Fleming claim for recovery of input tax – Substantiation and quantification of claim – Whether the First-tier Tribunal erred in law in refusing appeal because evidence insufficient – VATA 1994, section – VATR 1995, reg 37 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 35 Appeal refused. Upper … Continue reading NHS Greater Glasgow and Clyde Health Board v Revenue and Customs: UTTC 13 Jan 2017
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 Procedure (First-tier Tribunal) (Tax Chamber) Rules – … Continue reading HM Revenue and Customs v Eclipse Film Partners No35 Llp: UTTC 22 Mar 2013
FTTTx Excise Duties – Tobacco – whether imported for commercial purpose – condemnation proceedings in Sheriff Court – jurisdiction of Tribunal – ‘strike-out’ provisions in terms of Rule 8 of Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009/273. Citations: [2011] UKFTT 601 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 30 January … Continue reading Williamson and Another v UK Border Agency: FTTTx 14 Sep 2011
Costs – taxpayer disputed assessments on ground of misdirection – strike out proceedings commenced – Commissioners conducted review of merits of assessments and withdrew assessments – taxpayer applying for costs order on grounds Commissioners had acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, r 10(1)(b) – … Continue reading Zanaco Investments Ltd v Revenue and Customs: FTTTx 14 Aug 2012
FTTTX VAT – Application for a direction that an appeal should be sisted (stayed) pending the outcome of a final decision of the High Court or the final decision of another Tribunal case -Tribunal Rules 2 and 5 – The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Application refused. [2016] UKFTT 349 TC … Continue reading First State Investment Management (UK) Ltd v Revenue and Customs (Vat – Other): FTTTx 19 May 2016
FTTTx Value Added Tax – application for strike-out – whether excess VAT paid on estimated assessments is recoverable – time-bar – Section 80(4), VATA 1994 – Rule 8(3)(c) of The Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 – Appeal struck-out [2016] UKFTT 274 TC Bailii England and Wales VAT Updated: 16 January 2022; Ref: scu.564360
The issue raised on this appeal concerns the extent to which the jurisdiction of the First-tier Tribunal to make an order for costs is fettered by the provisions of the Rules regulating the procedure of the Tribunal. Held: With one exception, under rule 10(1), the FTT can only make two types of costs order. The … Continue reading Eclipse Film Partners No 35 Llp v Revenue and Customs: SC 11 May 2016
FTTTx (Procedure : Other) PROCEDURE – withdrawal of appeals – Rule 17 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – applications to reinstate appeals – late applications – applications refused [2016] UKFTT 251 (TC) Bailii England and Wales Taxes Management Updated: 14 January 2022; Ref: scu.562877
FTTTx PROCEDURE – application to bar HMRC from further part in proceedings – alternative application for a limited bar – application for ‘unless’ order – Rules 7(2)(c) – (d) and 8 The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 [2016] UKFTT 46 (TC) Bailii England and Wales Taxes Management Updated: 10 January 2022; Ref: … Continue reading PGPH Ltd v Revenue and Customs (Procedure : Other): FTTTx 27 Jan 2016
PROCEDURE – categorisation of appeals – application by Appellant for case to be re-allocated as a Complex case -rule 23(3) and (4) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 considered – application refused [2015] UKFTT 474 (TC) Bailii Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 England and Wales Litigation Practice Updated: 04 January … Continue reading JSM Construction Ltd v Revenue and Customs: FTTTx 24 Sep 2015
FTTTx Restoration appeal – Claim by appellant for restoration of suitcase and contents – Whether Tribunal has jurisdiction to hear appeal – No evidence of seizure that could engage Customs and Excise Management Act 1979 and/or Finance Act 1994 – Not within jurisdiction of Tribunal – Appeal struck out under rule 8 of the Tribunal … Continue reading Young v The Home Office: FTTTx 23 Mar 2015
FTTTx PROCEDURE – application to set aside strike out under rule 8(3)(c) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and reinstate appeals – application granted [2015] UKFTT 64 (TC) Bailii England and Wales Taxes Management Updated: 28 December 2021; Ref: scu.543217
Unapproved pension scheme – assessment raised on employee pursuant to s. 386 Income Tax (Earnings and Pensions) Act 2003 in respect of a contribution of assets by his employer – whether s.386 arguably to be construed as inapplicable by reason of rule of construction in s.3 Human Rights Act 1998, on basis that assessment would … Continue reading Allan v Revenue and Customs: UTTC 23 Jan 2015
FTTTx Excise duties – tobacco imports – whether for private use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Sched 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out granted [2014] UKFTT 1065 (TC) Bailii England and Wales Customs … Continue reading Weddle v Revenue and Customs: FTTTx 1 Dec 2014
FTTTx Excise duties – import of cigarettes – whether for personal use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Schedule 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – strike-out granted [2014] UKFTT 1067 (TC) Bailii England and Wales … Continue reading Fedoruk v Revenue and Customs: FTTTx 1 Dec 2014
FTTTx PROCEDURE – lead case direction – rule 18, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 -direction for disposal of related case under rule 18(5) – whether facts of related case materially different from those in lead case – scope of jurisdiction of tribunal under rule 18(5) [2014] UKFTT 1087 (TC) Bailii England and … Continue reading General Healthcare Group Ltd v Revenue and Customs: FTTTx 9 Dec 2014
FTTTx VAT – application for leave to appeal out of time – Strike-out sought – Rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – leave to appeal late refused – Strike-out granted [2014] UKFTT 1068 (TC) Bailii England and Wales VAT Updated: 24 December 2021; Ref: scu.540309
PROCEDURE – application to set aside decision (or part) – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 38 – whether failure to determine an application made following the hearing to admit new evidence and/or the determination by the FTT of an issue that was alleged not to be part of HMRC’s case were … Continue reading Daniel v Revenue and Customs: FTTTx 25 Sep 2014
FTTTx PROCEDURE – application to lift barring order – principles to be applied – Rules 8(5) and (7)(b) Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 – application dismissed [2014] UKFTT 917 (TC) Bailii England and Wales Taxes Management Updated: 21 December 2021; Ref: scu.537251
FTTTx INCOME TAX – Notice of Appeal – late appeal; application to make appeal out of time; reasons for lateness; reliance on third-party accountant; discretion of the tribunal; the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, as amended, Rules 5(3)(a), and 20(4); application refused. [2014] UKFTT 848 (TC) Bailii England and Wales Taxes Management, … Continue reading Chen v Revenue and Customs: FTTTx 27 Aug 2014
FTTTx Income Tax – Application for strike-out – failure by Appellant to obtemper Directions and general failure to co-operate with the Tribunal – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Application granted [2014] UKFTT 806 (TC) Bailii Income Tax Updated: 20 December 2021; Ref: scu.535974
UTTC Costs – withdrawal by HMRC of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – appellant argued that VAT assessment was fatally flawed – whether assessment made to best judgment – whether FTT erred in law … Continue reading Tarafdar v Revenue and Customs: UTTC 8 Aug 2014
Procedure- application for costs- rule 10(1)(b) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009- whether HMRC acted unreasonably in defending or conducting the proceedings [2016] UKFTT 608 (TC) Bailii England and Wales Taxes Management Updated: 10 December 2021; Ref: scu.570053
FTTTx PROCEDURE – costs – rule 10, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – whether Respondents had acted unreasonably in defending or conducting the proceedings – no – relevance of (and basis for) the grant of permission to appeal in considering an application for costs [2014] UKFTT 456 (TC) Bailii England and Wales … Continue reading Invicta Foods Ltd v Revenue and Customs: FTTTx 13 May 2014
FTTTx INCOME TAX – forgivable loan – when was loan waived – timing of tax charge – carelessness – penalties – special circumstances – section 62 ITEPA 2003 and Schedule 24 Finance Act 2007 COSTS – wasted costs – party acting unreasonably – power of Tribunal to award costs – section 29, Tribunals, Courts and … Continue reading Berrier v Revenue and Customs: FTTTx 13 May 2014
FTTTx PROCEDURE – rule 18 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – binding effect of lead case in respect of common or related issues – lead case appeal dismissed but no appeal to Upper Tribunal – related case appellant arguing (a) lead case decision wrong in law, and (b) related case … Continue reading General Healthcare Group Ltd v Revenue and Customs: FTTTx 16 Apr 2014
FTTTx PROCEDURE – Strike out application – MTIC appeal – Whether Tribunal has jurisdiction to strike out part of appellants’ case – If so whether appropriate to exercise its discretion to so under rule 8(3)(c) Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 [2014] UKFTT 319 (TC) Bailii VAT Updated: 03 December 2021; Ref: scu.525339
FTTTx COSTS – On 12 November 2013 HMRC conceded all disputed matters in a standard category appeal listed for hearing on 22 November 2013 – Appeal settled by agreement on 19 November 2013 – Failure of HMRC to comply with Directions – Whether HMRC acted unreasonably in defending or conducting proceedings – Rule 10(1)(b) Tribunal … Continue reading Messrs JH and IM Ward (Partnership) v Revenue and Customs: FTTTx 20 Jan 2014
FTTTx PROCEDURE – application to exclude witness evidence – admission of non-expert opinion evidence – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 15(2)(a) – relevance of evidence – evidence including conclusions on matters for decision of the tribunal – whether certain evidence was the evidence of an expert – alleged non compliance with … Continue reading Megantic Services Ltd v Revenue and Customs: FTTTx 13 Sep 2013
FTTTx TRIBUNAL JURISDICTION – form R27 available to personal representatives and others to complete tax refund/liability for a deceased – whether resultant ‘calculation’ an ‘assessment’ – no – tribunal does not have jurisdiction – Rule 8(2)(a) of the Tribunal Procedure Rules (First-tier Tribunal) (Tax Chamber) Rules 2009 – appeal struck out [2013] UKFTT 483 (TC) … Continue reading Taylor (Deceased) v Revenue and Customs: FTTTx 10 Sep 2013
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
FTTTx Income Tax – Anti-avoidance – transfer of assets abroad code – s739 ICTA 1988 – appellants were shareholders in UK bookmaker which transferred its telebetting business to Gibraltar – purpose of avoiding betting duty found but not corporation tax or other income tax Relevance and compatibility of EU freedom of establishment and free movement … Continue reading Fisher and Others v Revenue and Customs: FTTTx 14 Aug 2014
Excise Duty – tobacco imports – whether for private use – condemnation not contested – whether appeal competent – No – Customs and Excise Management Act 1979, Schedule 3 para 5 – Rule 8(2)(a) and (3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out application granted [2014] UKFTT 1043 (TC) Bailii … Continue reading Massey v Revenue and Customs: FTTTx 14 Nov 2014
VAT – striking out – intra-EU supplies – failure to charge output VAT – entitlement to VAT refund – Rule 8(c), Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 . .
The Court was asked whether, when there is both (i) an appeal against a VAT assessment pending in the tax tribunal, and (ii) a winding-up petition pending in the Companies court, the tax tribunal or the Companies court is the appropriate forum to . .
UTTC VAT – Application for permission to appeal out of time; whether in the exercise of its discretion, the First-tier Tribunal erred in law. The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 . .
VAT – striking out – abuse of process – Rule 8(c), Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 . .
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 . .
FTTTx COSTS – Customs duty – Reference to CJEU – Challenge by Appellants to inappropriate CNEN – HMRC a party as Respondents – Appellants’ challenge succeeded – Whether costs of Appellants should be awarded . .
Strike-out Application – late Notice of Appeal – jurisdiction – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – CEMA 1994 Sections 49(1) and 139(1) – Application allowed . .
STRIKE-OUT – appellant’s failure to comply with unless order – previous defaults – Appellant’s solicitor overlooking time limits – Rule 8(3), Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 . .
FTTTTx VAT – COSTS – transitional appeals being current proceedings under Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56) – application by taxpayers for substitution of . .
FTTTx VAT – Strike-out Application – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Section 80 VATA 1994 – recourse for a refund of VAT – Council Directive 2006/112/EC Act . .
FTTTx Value Added Tax – Application to substitute another party as Appellant – Rule 9, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 and Regulation 9, VAT Regulations 1995 – Application . .
FTTTx PROCEDURE – costs – unreasonable behaviour
EXCISE DUTY – hardship – failure to show hardship on balance of probabilities . .
PRACTICE – Reinstatement application – Whether no prospect of appeal succeeding – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, r.2 and 8(5) – Appeal reinstated . .
Application for specific disclosure of documents – exercise of discretion to require disclosure – rules 5(3), 16 and 27(2) of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 – application granted in part . .
PROCEDURE – whether valid appeal made to the Tribunal – ss 83C, 83F and 83G Value Added Tax Act 1994 – yes – whether to reinstate proceedings following earlier strike-out under rule 8(1) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) . .
PROCEDURE – Appeal withdrawn – Late application for reinstatement – Whether power to reinstate under rule 17 Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 precluded by s 85(4) Value Added Tax Act 1994 – Yes – OWD Ltd (t/a . .
Procedure – Income tax and contributions – Application to set aside decision after hearing in London in Appellant’s absence – Failure by HMRC to comply with management directions – Interests of justice – Tribunal Procedure (First-tier Tribunal) (Tax . .
Procedure – withdrawal of disputed decision – application to strike out appeal – The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rules 8 and 17 – application dismissed and appeal allowed . .
FTTTx PROCEDURE – whether the Tribunal should hear proceed with the hearing of the appeal – rule 33 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – decision reserved at the hearing but . .
FTTTx Income Tax – Repayment claim for 2008/09 – Whether outwith time-limit – Yes – Schedule 1AB Taxes Management Act 1970 – Application for strike-out under Rule 8(2) of the Tribunal Procedure (First-tier . .
PROCEDURE – allocation to categories – Complex case – appeal from categorisation from decision of First-tier Tribunal categorising case as Standard – decision re-made by Upper Tribunal categorising case as Complex – Tribunal Procedure (First-tier . .
VALUE ADDED TAX – Application by the Appellant for an extension of time to appeal against decisions by HMRC – Appeals lodged almost 14 and 21 months out of time – whether there is an obligation on the Tribunal on such applications to consider the . .
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
References: [2014] UKUT 362 (TCC) Links: Bailii Costs – withdrawal by HMRC of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – appellant argued that VAT assessment was fatally flawed – whether assessment made to best judgment … Continue reading Tarafdar v Revenue and Customs; UTTC 8 Aug 2014
References: [2014] UKUT 75 (TCC) Links: Bailii UTTC VAT – Application for permission to appeal out of time; whether in the exercise of its discretion, the First-tier Tribunal erred in law. The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) Rule 20, VATA 1994 s 83
