Procedure : Other – Application for leave to appeal out of time – whether reasonable excuse – no – application for extension of time refused
[2018] UKFTT 364 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619370
Procedure – power to review decision of Tribunal’s own motion where no application for permission to appeal made – review finding error of law in original decision – decision remade and original decision reversed – application for permission to appeal to HMRC out of time granted.
[2018] UKFTT 302 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619358
Procedure : Expenses – whether the appellant acted unreasonably in bringing or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) Tax Chamber Rules 2009, Rule 10(1)(b) – Yes – expenses awarded
[2018] UKFTT 305 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619361
INCOME TAX – discovery assessment – s 29 TMA – meaning of ‘discover’ – subjective and objective tests – whether Revenue officer believed that there had been an insufficiency of tax – whether officer merely had grounds for suspicion -whether it was open to officer to believe that there had been an insufficiency of tax – whether losses claimed to have arisen in a soccer academy trade were available for sideways loss relief – ss 64 and 72 ITA – whether taxpayer carried on a trade – whether on a commercial basis and with a view to or realistic expectation of profit – ss 66 and 74 ITA – whether tax-generated losses -s 74B ITA
[2018] UKUT 159 (TCC)
England and Wales
Updated: 22 April 2022; Ref: scu.616366
Procedure – costs – First-tier Tribunal Procedure Rule 10 – whether Respondents acted unreasonably in bringing, defending or conducting the proceedings – whether Appellant’s schedule of costs claimed complied with Rule 10(3)(b) – whether any breach of that rule should have been waived – guidance on content of schedule of costs
[2018] UKUT 155 (TCC)
England and Wales
Updated: 22 April 2022; Ref: scu.616368
Procedure : Other – – application for permission to notify a late appeal — application refused
[2018] UKFTT 178 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609287
Procedure : Scope of Tribunal’s Jurisdiction – – Scope of Tribunal’s jurisdiction to consider public law issues – whether Hok, Birkett and other cases decided per incuriam – application to strike out
[2018] UKFTT 184 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609290
Procedure : Other
[2018] UKFTT 187 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609286
Application for amendment in challenge as to treatment of whistleblowers by HMRC
Whopple J
[2018] EWHC 626 (Admin)
England and Wales
Updated: 13 April 2022; Ref: scu.608926
The taxpayer appealed a penalty imposed on him. In the appeal he had made the Commissioner the defendant.
Held: The proceedings were misconceived and an abuse of the process of the court.
[2005] EWHC 1208 (Admin)
England and Wales
Updated: 12 April 2022; Ref: scu.226742
The inspector sought to disallow charging to current tax period payments made by the employer to an employee benefit trust.
Held: The payments were not made and held by the trustees ‘with a view to becoming relevant emoluments’ within the section, and so were deductible from profits. The provision sought to restrain charging against current income payments made for the benefit of employees but which benefit was then delayed in payment. The words ‘with a view to’ were to be construed to mean to the principal and dominant intention. The dominant purpose test was not satisfied because some or all of the benefits might be paid otherwise than as emoluments.
Neuberger J
Times 25-Apr-2003, [2003] EWHC 872 (Ch), [2003] STC 749
England and Wales
Cited – W T Ramsay Ltd v Inland Revenue Commissioners HL 12-Mar-1981
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out.
Held: If the true nature . .
Cited – In re Cutts (a bankrupt); Ex parte Bognor Mutual Building Society CA 1956
Decisions are often made not for a single reason but for a number.
The phrase ‘with a view of’ a fraudulent preference was given to one creditor over others, it required it to be established what the person’s dominant intention was.
Lord . .
Appeal from – Dextra Accessories Ltd and others v Inspector of Taxes SCIT 25-Jul-2002
SXIT EMPLOYEE BENEFIT TRUST – whether deduction of contributions postponed until taxable as emoluments under FA 1989 s.43(11) – no – whether sub-funds in favour of directors who controlled the company taxable as . .
Appeal from – MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd and others CA 28-Jan-2004
The company had set up a trust for the benefit of its employees. The Inspector sought to tax the payments made into the trust as ’emoluments’
Held: The appeal was allowed. The payments were ‘potential emoluments’ which were held by the . .
At First instance – HM Inspector of Taxes v Dextra Accessories Ltd HL 7-Jul-2005
The taxpayer companies had paid funds into a trust for employees. They sought to set off the payments against their liability to corporation tax. The revenue argued that they were deductible only in the year in which they were paid to the employees. . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 April 2022; Ref: scu.181844
The Inland Revenue Commissioners are not able to command the production of documents which it only conjectured to exist.
Times 03-Oct-1996
Taxes Management Act 1970 20(3)
Updated: 09 April 2022; Ref: scu.87491
Officers executing a search warrant under the Taxes Management section could properly have accompany them, a legally qualified person who could make immediate assessments of any claim for protection for materials at the property searched by way of legal professional privilege. Such a procedure was sensible. An assertion of a claim of legal privilege was not to be accepted simply as asserted.
Times 10-Nov-1999, Gazette 25-Nov-1999, [2000] 1 WLR 453
Cited – 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. . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 April 2022; Ref: scu.85197
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 was a conversation between the plaintiff, who had been gazumped, and the defendant, who was playing the plaintiff off against another interested party in a private treaty sale. The defendant agreed orally not to market the property for a short period, and he confirmed this by letter. The defendant appealed against a finding that he had broken his promise, saying that the 1989 Act had not been complied with.
Held: A negative undertaking in the form of a lock out agreement, with a short stipulated period was enforceable, even though it was oral only. It was not itself a contract for the sale of any interest in land, and was not governed by the 1989 Act, and had not been required to be in writing.
Gazette 16-Jun-1993, Ind Summary 15-Mar-1993, Gazette 07-Apr-1993
Income and Corporation Taxes Act 1988 348, Income and Corporation Taxes Act 1970 52(1)
Applied – W T Ramsay Ltd v Inland Revenue Commissioners HL 12-Mar-1981
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out.
Held: If the true nature . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 April 2022; Ref: scu.83813
A Close company has a duty to notify the Inland Revenue of its liability with regard to loans made to participants.
Ind Summary 07-Feb-1994, Times 21-Jan-1994
Updated: 09 April 2022; Ref: scu.82572
An Inheritance Tax avoidance scheme was valid. When testing whether a series of pre-ordained steps could be viewed as one artificial whole, it was not open to the Commissioners to pick and to choose which steps were to be counted. The exercise became artificial when some were excluded at the option of the commissioners. Pre-planning of steps alone not sufficient to attract Ramsay interpretation
Times 09-Jul-1993, Gazette 08-Dec-1993, Ind Summary 19-Jul-1993
Updated: 08 April 2022; Ref: scu.80587
The taxpayer had re-claimed input VAT on mobile phones, but no output tax was due because they were to be sold outside the UK. The commissioners alleged fraud and refused the refund. On appeal the commissioners at first withdrew the allegation of fraud, and sought to add other grounds. They were allowed a time within which to file new pleadings. In the absence of such filing, the appeal was allowed, despite a request to re-instate the allegations of fraud. The Commissioners in turn appealed. They filed. Arguments they sought to enter had not been raised earlier. The Commissioners had still disclosed no arguable or sustainable case, and it would be wrong for an appeal court to substitute its own discretion for that of the tribunal, merely in order to preserve a substantial sum for the public revenue..
Gazette 17-May-2001
England and Wales
Updated: 08 April 2022; Ref: scu.79746
The court considered claims beneficial ownership of an interest in funds otherwise made subject to an order under the 2002 Act.
Mann J
[2018] EWHC 565 (Ch)
England and Wales
Updated: 06 April 2022; Ref: scu.606481
Opinion – Reference for a preliminary ruling – Council Directive 2003/49 / EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (known as the Interest and Royalties Directive) – Concept of beneficial owner – Proprietary trading – Impact of comments of the OECD model convention on the interpretation of a European Union directive – Misuse of tax adjustment possibilities – Criteria relating to the existence of an abuse to avoid tax at source – Abuse to exploit the absence of information exchange systems between States – Direct application of a non-transposed directive provision – Interpretation in accordance with EU law of principlesnational prevention of abuse
Kokott AG
[2018] EUECJ C-299/16 – O, ECLI: EU: C: 2018: 148
European
Updated: 06 April 2022; Ref: scu.606036
Opinion – Freedom to provide services – Obligation on the resident recipient of a service to withhold tax at source from remuneration if the service provider is resident in another Member State – Discrimination – Restriction – Grounds of justification – Effective collection and recovery of tax – Directive 76/308
Kokott AG
[2011] EUECJ C-498/10
European
Opinion – X v Staatssecretaris Van Financien ECJ 18-Oct-2012
Freedom to provide services – Restrictions – Fiscal legislation – Obligation on the recipient of a service, established in the national territory, to withhold at source the wages tax on the remuneration due to a service provider established in . .
Lists of cited by and citing cases may be incomplete.
Updated: 05 April 2022; Ref: scu.605771
The court was asked whether the Commissioners had acted with such conspicuous unfairness as to amount to an abuse of power when they curtailed the benefits available under the so-called Liechtenstein Disclosure Facility to the nine claimants in these judicial review proceedings, in relation to certain employee benefit trust arrangements which they had operated and which were under investigation by HMRC.
Longmore, Henderson, Holroyde LJJ
[2018] EWCA Civ 315
England and Wales
Updated: 05 April 2022; Ref: scu.605694
Gillen LJ, Weatherup LJ and Weir LJ
[2016] NICA 56
Northern Ireland
Updated: 05 April 2022; Ref: scu.605159
Green J
[2016] EWHC 658 (Admin)
England and Wales
Updated: 05 April 2022; Ref: scu.561491
Two sets of proceedings, each concerning several claimants, in which the Defendants now sought to strike out the claimants’ claims for declarations requiring HMRC to give immediate effect to various tax claims which the claimants have made and for declarations, that where repayments and discharges of tax have already been made, they cannot be recovered or otherwise reversed by HMRC.
Warren J
[2018] EWHC 136 (Ch)
England and Wales
Updated: 04 April 2022; Ref: scu.604196
FTTTX PROCEDURE – application for witness summons and orders and for disclosure – refused – Tribunal of its own motion minded to strike out appeal on grounds of no reasonable prospect of success, subject to representations – representations made and appeal struck out.
[2018] UKFTT 6 (TC)
England and Wales
Updated: 03 April 2022; Ref: scu.602939
The court was asked whether the relevant statutory regime permitted the claimant to pursue a claim at common law for restitution of overpaid income tax or, whether the court has jurisdiction to entertain the claim.
Held: They are two sides of the same coin. The court has no jurisdiction to entertain this claim and, therefore, the claimant has no reasonable grounds for bringing it.
Marsh CM
[2017] EWHC 3115 (Ch)
England and Wales
Appeal from – Wallace v Revenue and Customs FTTTx 12-Apr-2013
Procedure – dismissed out of time . .
Lists of cited by and citing cases may be incomplete.
Updated: 02 April 2022; Ref: scu.601840
Challenge by the Claimants to the lawfulness of the decision by a Justice of the Peace sitting Birmingham Magistrates’ Court to grant 3 search warrants under s. 8 of the Police and Criminal Evidence Act 1984 in relation to premises owned or occupied by them.
Gross LJ, Carr J
[2017] EWHC 3172 (Admin)
Police and Criminal Evidence Act 1984
England and Wales
Updated: 02 April 2022; Ref: scu.601506
Challenge to use of Follower Notices, and Accelerated Payment Notices
Nugee J
[2017] EWHC 2926 (Admin)
England and Wales
Updated: 02 April 2022; Ref: scu.601411
Appeals against accelerated payment notices.
Arden, McCombe, Thirlwall LJJ
[2017] EWCA Civ 2105
England and Wales
Updated: 02 April 2022; Ref: scu.601143
PROCEDURE – application for expedited hearing of de-registration decision -not made out on facts – application for consolidation of MTIC appeals with de-registration appeal – nature of Tribunal’s jurisdiction – full appellate – appeals consolidated -directions issued
[2017] UKFTT 862 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600996
FTTTx PROCEDURE – failure to comply with direction which stated that non-compliance may result in the appeals being struck out – whether appeals should be struck out – no
[2017] UKFTT 792 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600947
Judgment – Reference for a preliminary ruling – General principles of EU law – Right to good administration and rights of the defence – National tax rules providing for the right to be heard and the right to be informed during an administrative tax procedure – Decision to levy value added tax issued by the national tax authorities without giving the taxpayer access to the information and the documents upon which that decision was based
C-298/16, [2017] EUECJ C-298/16, ECLI:EU:C:2017:843
European
Updated: 01 April 2022; Ref: scu.599682
Charles J
[2017] EWHC 2585 (Admin)
England and Wales
Updated: 01 April 2022; Ref: scu.598390
The claimants challenged the legality of decisions taken by HMRC to apply for search and seizure warrants under the 1984 Act in connection with a criminal investigation of suspected evasion of VAT, income tax and National Insurance Contributions by NUFC in relation to payments made to and via football agents, and the decision to issue the warrants.
Held: The challenges failed.
Beatson LJ, Whipple J
[2017] EWHC 2402 (Admin)
Police and Criminal Evidence Act 1984
England and Wales
Updated: 31 March 2022; Ref: scu.597452
An arrangement which had the effect of mitigating tax by a pre-ordained series of steps was nevertheless upheld as valid. Transactions were not caught by anti-avoidance provisions, where they were not in fact one composite whole.
Gazette 01-Mar-1995, Times 07-Feb-1995
Income and Corporation Taxes Act 1988 239
England and Wales
Updated: 31 March 2022; Ref: scu.84733
JUDICIAL REVIEW – permission to seek judicial review refused.
[2017] UKUT 379 (TCC)
England and Wales
Updated: 30 March 2022; Ref: scu.595944
Longmore, Henderson, Thirlwall LJJ
[2017] EWCA Civ 1427
England and Wales
Updated: 30 March 2022; Ref: scu.595815
PROCEDURE – application to strike out appellants’ appeal for lack of jurisdiction – whether HMRC had made an appealable decision – FTT refusal to strike out – whether FTT erred in law – whether decision of FTT should be set aside
[2017] UKUT 327 (TCC)
England and Wales
Updated: 30 March 2022; Ref: scu.595600
Procedure – Application for further and better particulars – Whether justified and proportionate – No – Application dismissed
[2017] UKFTT 650 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594545
Procedure : Other – Application to set aside decision – late application – extension of time allowed – set aside refused
[2017] UKFTT 659 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594540
Income Tax/Corporation Tax : Proceeds of Crime Act – INCOME TAX – Exercise of revenue functions by NCA – whether qualifying condition met – validity of assessments on pre-bankruptcy income addressed to trustee – whether deliberate conduct properly pleaded – validity of assessments assessing one figure on two bases – whether returns required and made – whether discovery of loss of tax – whether bankrupt was carrying on trade of money laundering from which profits arose – appeals allowed.
[2017] UKFTT 656 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594543
Procedure : Other
[2017] UKFTT 623 (TC)
England and Wales
Updated: 28 March 2022; Ref: scu.592647
Procedure : Other
[2017] UKFTT 600 (TC)
England and Wales
Updated: 28 March 2022; Ref: scu.592652
(Procedure : Other) PROCEDURE – HMRC’s applications to admit expert evidence, to exclude documentary evidence and disclosure – Whether relevant – Whether of assistance to Tribunal – Applications dismissed
[2017] UKFTT 597 (TC)
England and Wales
Updated: 28 March 2022; Ref: scu.592639
Green J
[2017] EWHC 1476 (Admin)
England and Wales
See Also – Glencore Energy UK Ltd v Revenue and Customs (Leave to appeal) Admn 29-Jun-2017
The parties disputed the power of the court to grant leave to appeal against its own decision. . .
Lists of cited by and citing cases may be incomplete.
Updated: 27 March 2022; Ref: scu.588878
Challenge to accelerated payment notices
[2017] EWHC 1004 (Admin)
England and Wales
Updated: 27 March 2022; Ref: scu.588821
PROCEDURE – appeal withdrawn in error by appellant’s solicitors – reinstatement application made on following day – Tax Chamber Rules r 17 – whether appropriate to deal with application without a hearing – tribunal’s assessment that appeal without merit and reinstatement refused – factors tribunal should take into account – appeal allowed, decision set aside and matter remitted to First-tier Tribunal for reconsideration
[2017 UKUT 246 ( (TCC) )
England and Wales
Updated: 27 March 2022; Ref: scu.588002
By a Part 7 claim, the Respondent to a bankruptcy petition presented by Her Majesty’s Revenue and Customs (‘HMRC’), Emma Hope, seeks to set aside a previous judgment of the High Court, on the ground that the it was obtained as a result of fraudulent misrepresentations. The claim also seeks damages for HMRC’s ‘acts of fraud and/or negligence/and or breach of statutory duty’. The Revenue now applied to strike out the claim.
Held: It was struck out.
Briggs Reg
[2017] EWHC 812 (Ch)
England and Wales
Updated: 26 March 2022; Ref: scu.583988
Ouseley J
[2017] EWHC 1055 (Admin)
England and Wales
Updated: 24 March 2022; Ref: scu.582165
FTTTx (Procedure : Other) PROCEDURE – non-appearance of Appellant – application to set aside decision – Rule 38 – whether in the interests of justice to set aside – application refused
[2017] UKFTT 232 (TC)
England and Wales
Updated: 24 March 2022; Ref: scu.581683
Appeal from penalty imposed for faulty disclosure to Inland Revenue.
[2017] EWHC 733 (Admin)
England and Wales
Updated: 24 March 2022; Ref: scu.581628
Judicial review claims challenging accelerated payment notices and partner payment notices issued by HMRC to tax payers under Part 4, Chapter 3 and Schedule 32 of the Finance Act 2014
Supperstone J
[2017] EWHC 506 (Admin)
England and Wales
Updated: 24 March 2022; Ref: scu.581101
One partner may not appeal against an assessment to tax against the wishes of his or her partners.
Ind Summary 31-May-1993, Times 17-May-1993
England and Wales
Appeal from – Sutherland and Others v Gustar (Inspector of Taxes) CA 28-Feb-1994
One of several partners may appeal against the firm’s tax assessment without his partners’ approval. . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 February 2022; Ref: scu.89626
Legislation which created a clear anomaly can be interpreted so as to avoid the anomaly if the words used are sufficiently ambiguous as to allow an alternative construction.
Neuberger J discussed the case of Marshall v Kerr, saying: ‘It appears to me that the observations of Peter Gibson J, approved by Lord Browne-Wilkinson, in Marshall indicate that, when considering the extent to which one can ‘do some violence to the words’ and whether one can ‘discard the ordinary meaning’, one can, indeed one should, take into account the fact that one is construing a deeming provision. This is not to say that normal principles of construction somehow cease to apply when one is concerned with interpreting a deeming provision; there is no basis in principle or authority for such a proposition. It is more that, by its very nature, a deeming provision involves artificial assumptions. It will frequently be difficult or unrealistic to expect the legislature to be able satisfactorily to [prescribe] the precise limit to the circumstances in which, or the extent to which, the artificial assumptions are to be made.’
Neuberger J
Times 16-Jun-1997, [1997] STC 853
England and Wales
Cited – Marshall (Inspector of Taxes) v Kerr CA 7-Apr-1993
A variation of trusts in Jersey will be deemed to have been made by the deceased – no Capital Gains Tax arising. Interpretation of deeming Provisions. The taxpayer was not a settlor in an overseas trust. Deeming provisions should not generally be . .
Cited – Marshall (Inspector of Taxes) v Kerr HL 30-Jun-1994
A settlor by will was deemed to have had an interest as funds were passed to a Jersey Trust. The section merely made or allowed that a variation of a will would not be a taxable event in UK law. It had no other effects. A deed of family arrangement . .
Cited – Harding v Revenue and Customs CA 23-Oct-2008
Lapsed Currency conversion option lost status
The taxpayer appealed his assessment to Capital Gains Tax on his redemption of loan notes arising following the sale of his computer company. He said that they were qualifying corporate bonds. The question was whether a security in which a currency . .
Cited – Revenue and Customs v DCC Holdings (UK) Ltd SC 15-Dec-2010
The taxpayer had entered into a ‘repo’ loan to its bank, agreeing to purchase a block of gilt edged securities, and to resell them at a later date at a fixed figure. The profit and figures included an allowance for the interest payments to be made. . .
Cited – Hancock and Another v Revenue and Customs SC 22-May-2019
The taxpayers sold their shares in return for loan notes in the form of mixed qualifying (QCB) and non qualifying corporate bonds (Non-QCB) within section 115 of the 1992 Act. Gains on the disposal of QCB would be exempt from CGT. These were then . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 February 2022; Ref: scu.82512
Penalty for failure to pay amount specified in accelerated payment notice – appellant applies for judicial review but no interim relief granted – whether to stay Tribunal proceedings – yes
[2017] UKFTT 152 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578542
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 2017
[2017] UKUT 84 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.577816
UTTC PROCEDURE – MTIC appeals- refusal of application to adjourn substantive hearing of appeals in circumstances where appellants’ representative and main witness unfit to participate in the proceedings – whether decision not to adjourn within the ambit of the proper exercise of judicial discretion in the circumstances-yes – appeals dismissed
[2017] UKUT 23 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.577812
UTTC PROCEDURE – application by Applicant to set aside decision refusing application extension of time to provide notice of appeal to Upper Tribunal – refused – application for permission to appeal to the Court of Appeal – refused
[2017] UKUT 75 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.577815
(Mauritius)
Lord Neuberger, Lord Wilson, Lord Sumption, Lord Carnwath, Lord Hodge
[2017] UKPC 4
Commonwealth
Updated: 03 February 2022; Ref: scu.577502
This appeal asked as to the boundary between the jurisdiction of the First-tier Tribunal (Tax Chamber) and that of the county court or the High Court, and the legality of the approach which the Revenue took to entries which Mr Cotter, had made in a tax return. He had submitted a tax return but then submitted amendments claiming for losses in the following year. The Revenue sought payment of the tax due under the unamended return by proceedings in the County Court. The taxpayer said that any such proceedings had to be in the First Tier Tribunal, because that Tribunal had exclusive jurisdiction to decide at what stage losses were to be allowed for in the amended return. The erevenue appealed aginst the decision that it must claim in the First Tier Tribunal.
Held: The appeal succeeded. The term ‘return’ refersdto the information in the tax return form which is submitted for ‘for the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax’ for the relevant year of assessment and ‘the amount payable by him by way of income tax for that year’. Not everything put in the Tax return by the taxpayer need be in law part of the return. The actual question was whether the claim for losses entered into the return amounted to a defence to the Revenue’s claim for tax. As such that question could be answered in the County and High Courts. It was not an appeal against an assessment to tax for a particular year, which would have to go to the Tribunal.
Lord Neuberger, President, Lord Sumption, Lord Reed, Lord Toulson, Lord Hodge
[2013] UKSC 69, [2013] BTC 837, [2013] 1 WLR 3514, [2013] STC 2480, [2013] STI 3450, [2014] 1 All ER 1, UKSC 2012/0062, [2014] 1 All ER 1
Bailii, Bailii Summary, SC Summary, SC
England and Wales
Cited – 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 . .
Cited – Blackburn (HM Inspector of Taxes) v Keeling CA 21-Aug-2003
The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003.
Held: The underwriting year 2003 ends in the year of assessment 2003/4, and . .
At ChD – Revenue and Customs v Cotter ChD 14-Apr-2011
The taxpayer’s accountants had submitted a tax return amending the taxpayer’s own return adding claims for losses. The accountant acknowledged the contentious nature of the claim and invited a review. The Revenue sought now to recover the tax due . .
Cited – HM Revenue and Customs v Cotter CA 8-Feb-2012
Mr Cotter’s accountants had submitted a second tax return adding claims to loss relief in the following year. The claims were contentious, but he invited a review by the Revenue asserting that the losses wiped out any liability to tax. The Revenue . .
Cited – De Silva and Another, Regina (on The Application of) v Revenue and Customs SC 15-Nov-2017
The appellants had entered into certain partnerships designed to mitigate liability too income tax by creating trading losses through investments in films. HMRC rejected the claims. HMRC then sought to backdate adjustments to the carry-back claims . .
Cited – 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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 03 February 2022; Ref: scu.517445
Application for judicial review raises a point of principle regarding the effect of closure notices – given by HMRC to taxpayers pursuant to section 28A of the 1970 Act which fail to specify the amount of the tax HMRC contends should be paid.
Jay J
[2017] EWHC 296 (Admin)
England and Wales
Updated: 03 February 2022; Ref: scu.577290
PROCEDURE – information notice – Sch 36 FA 2008 – taxpayer’s representations – tribunal approval – tribunal has no discretion or jurisdiction to direct that the taxpayer can attend the approval hearing – no abuse of process in HMRC seeking an approved notice.
[2017] UKFTT 148 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.574085
FTTTx (Procedure : Other) PROCEDURE – application to amend grounds of appeal – whether proposed amendment is amendment to existing claim or new claim – Reed Employment Limited v HMRC [2013] UKUT 109 (TC) and HMRC v Vodafone Group Services Ltd [2016] UKUT 89 (TC) considered – held proposed amendment not new claim – application granted
[2017] UKFTT 830 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.574013
FTTTx (Procedure : Hearings In Private) PROCEDURE – application for hearing in private – rule 32 of Tribunal Rules – celebrity status of the appellant – deductibility of expenses against income – principle of open justice – whether the test of necessity for derogation met – whether anonymity strictly necessary – whether confidentiality of information at risk of breach – whether right to privacy infringed – Convention rights under Articles 6, 8 and 10 – Human Rights Act 1998 – proportionality – alternative measures under rule 14 and s 4(2) of the Contempt of Court Act 1981 – application refused
[2017] UKFTT 850 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573980
PROCEDURE – personal liability notice – FA 2007, Sch 24, para 19 – application of Article 6 of the European Convention on Human Rights – appellant’s application for a stay – whether HMRC’s decision to proceed by way of civil penalty an abuse of process – inability to obtain a representation order – whether standard of proof should be the criminal standard – HMRC’s application to strike out parts of appellant’s grounds of appeal for abuse of process in seeking to re-litigate matters the subject of earlier appeals by the company – application to admit into evidence a prior tribunal decision
[2016] UKFTT 781 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573949
FTTTx (Costs – Complex Categorisation) COSTS – complex categorisation – whether normal order costs follow event should not be made when, after appellant has filed its evidence, HMRC raise unjust enrichment defence leading to withdrawal of appeal
[2016] UKFTT 786 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573946
Procedure – Appeal Against Discovery Assessment
[2016] UKFTT 772 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571841
FTTTx Income tax – Closure Notice and Discovery Assessments – Sections 28B and 30B Taxes Management Act 1970 – Capital Allowances Act 2001 Sections 83 and 84 – whether cost of cars purchased by Appellant and provided to mini cab drivers for hire should be treated as fixed assets giving rise to capital allowances and not revenue items treated as stock – yes – appeal dismissed
[2016] UKFTT 752 (TC)
Bailii
England and Wales
Income Tax, Taxes Management
Updated: 26 January 2022; Ref: scu.571855
Procedure : Other
[2016] UKFTT 736 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571839
Procedure – Application To Make Appeal Out of Time
[2016] UKFTT 771 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571830
Procedure – Penalty for Failing To Amount
[2016] UKFTT 774 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571833
Annual Tax On Enveloped Dwellings – Tax Returns – s 159 and schedule 35 Finance Act 2013 – penalty for late filing of returns – schedule 55 Finance Act 2009 – whether defects in the penalty notices affected the penalties – yes – section 114 Taxes Management Act 1970 – whether taxpayer had a reasonable excuse for filing the returns late – no – whether HMRC’s decision on special circumstances could be revisited – no – appeal allowed in part
[2016] UKFTT 766 (TC)
Bailii
Taxes Management Act 1970
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571828
PROCEDURE- refusal to reinstate appeals -whether change of circumstances should be considered by Upper Tribunal-no-whether error of law in FTT’s decision-no-appeal dismissed
[2016] UKUT 347 (TCC)
Bailii
England and Wales
Taxes Management, VAT
Updated: 24 January 2022; Ref: scu.570404
FTTTx Application for further postponement – Previous decision set aside – Appeal against assessments and amendment – no evidence proffered by Appellant who did not attend hearing – Further postponement refused – Appeal heard in absence of Appellant – Appeal dismissed
[2010] UKFTT 588 (TC)
Bailii
England and Wales
Taxes Management
Updated: 20 January 2022; Ref: scu.567568
Application for leave to appeal out of time – Whether reasonable excuse – Whether any other reasons to allow late appeal.
[2010] UKFTT 562 (TC)
Bailii
England and Wales
Taxes Management
Updated: 20 January 2022; Ref: scu.567558
FTTTX INCOME TAX – Loss relief – Qualifying trading company – Appellants’ shares in ‘start-up’ company carrying on business in UK – Shares exchanged for shares in Canadian company – Canadian company shares disposed of at loss – Whether loss relief available against income – ICTA 1988 s.574
ENQUIRY – Enquiry into availability of loss relief – Enquiry started on basis that loss relief was denied on account of co-ownership of shares – Later HMRC realised that a different condition for relief was not fulfilled – Whether that started a new enquiry – No – TMA 1970 s.9A
[2010] UKFTT 560 (TC)
Bailii
England and Wales
Income Tax, Taxes Management
Updated: 20 January 2022; Ref: scu.567555
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
Updated: 19 January 2022; Ref: scu.566825
Challenge the issue of Partner Payment Notices under Schedule 32 of the Finance Act 2014. Partner Payment Notices are a tax anti-avoidance measure. The effect of each Partner Payment Notice is to require the recipient to pay the sum identified in them to HM Revenue and Customs (‘HMRC’) within 90 days of the notice. There is no statutory mechanism by which to appeal to the First Tier Tribunal against the issue of a Partner Payment Notice and so a challenge must proceed by way of judicial review.
Cranston J
[2016] EWHC 1473 (Admin)
Bailii
England and Wales
Taxes Management
Updated: 18 January 2022; Ref: scu.565949
Sir Kenneth Parker
[2016] EWHC 1197 (Admin)
Bailii
Finance Act 2014
Taxes Management
Updated: 17 January 2022; Ref: scu.564903
UTTC PROCEDURE – MTIC appeals – allegations of knowledge that appellant’s transactions orchestrated and contrived and formed part of an overall scheme to defraud the Revenue – whether HMRC’s statement of case alleged dishonesty and therefore whether sufficiently particularised – whether standard disclosure of relevant documents appropriate
[2016] UKUT 123 (TCC)
Bailii
England and Wales
Taxes Management, VAT
Updated: 14 January 2022; Ref: scu.562430
Income Tax/Corporation Tax : Penalty
[2016] UKFTT 55 (TC)
Bailii
England and Wales
Taxes Management
Updated: 10 January 2022; Ref: scu.559923
Income Tax/Corporation Tax : Penalty
[2016] UKFTT 57 (TC)
Bailii
Taxes Management Act 1970 98A
England and Wales
Taxes Management
Updated: 10 January 2022; Ref: scu.559944
FTTTX PAYE – late submission of Employer’s Annual Return – whether the level of the penalty is reasonable – Decision of Upper Tribunal in Hok Ltd applies. Whether there was reasonable excuse for late submission of return – No.
[2016] UKFTT 28 (TC)
Bailii
England and Wales
Taxes Management
Updated: 10 January 2022; Ref: scu.559913
PROCEDURE – application for a stay pending determination of concurrent judicial review proceedings – overlap of issues – risk of tribunal proceedings being moot or of academic interest – interests of fairness and justice
[2015] UKFTT 663 (TC)
Bailii
England and Wales
Taxes Management
Updated: 08 January 2022; Ref: scu.557176
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
The primary issue in this case is whether certain retrospective tax legislation should be declared to be incompatible with the appellants’ rights under the European Convention on Human Rights
Black, Floyd, Vos LJJ
[2015] EWCA Civ 648, [2015] STI 2021, [2015] WLR(D) 279, [2015] BTC 26, [2015] STC 2272
Bailii, WLRD
England and Wales
Human Rights, Taxes Management, Stamp Duty
Updated: 01 January 2022; Ref: scu.549746
UTTC FA 2008 Sch 36 para 1 – failure of respondents to comply with many of requirements of notices – continued failure despite imposition of daily penalties pursuant to Sch 36 para 39 – whether tax-related penalties should be imposed pursuant to para 50 – yes – scale of penalties to be imposed
[2015] UKUT 40 (TCC)
Bailii
England and Wales
Taxes Management
Updated: 01 January 2022; Ref: scu.549081
Procedure : Other
[2015] UKFTT 197 (TC)
Bailii
England and Wales
Taxes Management
Updated: 30 December 2021; Ref: scu.547399
Procedure : Other
[2015] UKFTT 191 (TC)
Bailii
England and Wales
Taxes Management
Updated: 30 December 2021; Ref: scu.547392