Tag: Taxes – Other

Dangov v Revenue and Customs (Procedure : Other): FTTTx 4 Oct 2017

PROCEDURE – HMRC application for extension of time to service Statement of Case – Appellant application that HMRC be debarred from proceedings – Extension of time GRANTED – HMRC not barred from proceeding

Citations:

[2017] UKFTT 734 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 21 January 2023; Ref: scu.598771

McHugh and Another v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and Reliefs): FTTTx 18 Jul 2018

Capital Gains Tax – Extra Statutory Concession D49 – time limits. Whether reliance upon the Concession is precluded altogether if the 12 (or 24 month) periods are exceeded – No.

Citations:

[2018] UKFTT 403 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 07 December 2022; Ref: scu.621417

Armstrong v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 18 Jul 2018

INCOME TAX – penalties for failure to file tax return – taxpayer signed up for paperless contact and for notices to a secure mailbox on HMRC website – Effect of Income and Corporation Taxes (Electronic Communications) Regulations 2003 and directions of HMRC made under them – appeal allowed.

Citations:

[2018] UKFTT 404 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 December 2022; Ref: scu.621408

Khan (T/A Cafe Aroma) v Revenue and Customs (Vat – Assessments : Best Judgment): FTTTx 14 Sep 2016

VAT – Assessments following invigilation by HM Revenue and Customs officers – Ratio between Zero and Standard rated supplies – Suppression of sales – whether assessments to ‘best judgment’ – Yes – Appeal dismissed

Citations:

[2016] UKFTT 639 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 November 2022; Ref: scu.570071

Church of the New Faith v Commissioner of Pay-Roll Tax (Victoria): 27 Oct 1983

(High Court of Australia) Meaning of religion – scientology church application for tax exemption. The trend is towards a ‘newer, more expansive, reading’ of religion. However ‘Religious conviction is not a solvent of legal obligation.’
High Court of Australia – (Victoria) The Court referred to which ‘ . . seek to explain, in terms of a broader reality, the existence of the universe, the meaning of human life and human destiny.’
Pay-roll Tax (Vict.) – Exemption – Religious or public benevolent institution – Scientology – Religion – Pay-roll Tax Act 1971 (Vict.),s. 10(b).

Judges:

Mason ACJ, Murphy, Wilson, Brennan and Deane JJ

Citations:

(1983) 154 CLR 120, [1983] HCA 40

Links:

Austlii, Jade

Jurisdiction:

Australia

Cited by:

Cited – Regina v Secretary of State for Education and Employment and others ex parte Williamson and others HL 24-Feb-2005
The appellants were teachers in Christian schools who said that the blanket ban on corporal punishment interfered with their religious freedom. They saw moderate physical discipline as an essential part of educating children in a Christian manner. . .
Cited – Ivey v Genting Casinos (UK) Ltd (T/A Crockfords) SC 25-Oct-2017
The claimant gambler sought payment of his winnings. The casino said that he had operated a system called edge-sorting to achieve the winnings, and that this was a form of cheating so as to excuse their payment. The system exploited tiny variances . .
Lists of cited by and citing cases may be incomplete.

Ecclesiastical, Taxes – Other

Updated: 24 November 2022; Ref: scu.223025

Weerasinghe v Revenue and Customs: FTTTx 13 Feb 2013

FTTTx INCOME TAX – Taxes Management Act 1970 ss. 8, 9A, 9ZA, 19A, 28A, 42, 43 and 50(6) – Appeal against amendment made by a closure notice – burden of proof – Whether amendment to an ‘unsolicited’ tax return subject to the time limit in s.9ZA – Appeal allowed

Citations:

[2013] UKFTT 144 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 8 9A 9ZA 19A 28A 42 43 50(6)

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.472385

Elnagy International Ltd and Others v Revenue and Customs: FTTTx 2 Apr 2012

Procedure – application for permission to appeal out of time – alleged negligence of former adviser – jurisdiction – approach to exercise of Tribunal’s discretion – all circumstances taken into account, including whether appellants have an arguable case and the merits of that case, and the reasons for the failure to appeal in time – application allowed in part, on terms

Citations:

[2012] UKFTT 269 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Litigation Practice

Updated: 03 November 2022; Ref: scu.462664

GR Solutions Ltd v Revenue and Customs: FTTTx 2 Apr 2012

NATIONAL INSURANCE – Appeal against HMRC decision that Appellant company liable to class 1A National Insurance contributions in respect of car benefit and car fuel benefit – Car initially purchased by employee and 90% interest subsequently transferred from employee to company – Whether car ‘made available (without any transfer of the property in it) to an employee’ (ITEPA s.114(1)) – Yes – Whether fuel ‘provided for a car by reason of an employee’s employment’ (ITEPA s.149(1)) – Yes – Appeal dismissed

Citations:

[2012] UKFTT 234 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 November 2022; Ref: scu.462678

Crest Nicholson Operations Ltd v Revenue and Customs (STAMP DUTY : Land tax): FTTTx 1 Feb 2017

Stamp Duty Land Tax – determinations in absence of return – appeal – extent of Tribunal’s jurisdiction – held, limited to matters listed in para 36(5A) Sch 10 FA 2003 – burden of proof on taxpayers – avoidance scheme – effect of s 45 FA 2003 – reduction of capital – s 270 Companies Act 1985 not applicable – held, no liability on original contracting party – whether transferee acting as bare trustee or nominee for third Appellant – no – appeal of second Appellant dismissed and appeals of first and third Appellants allowed

Citations:

[2017] UKFTT 135 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Stamp Duty

Updated: 17 October 2022; Ref: scu.574076

FMX Food Merchants Import Export Co Ltd v Revenue and Customs: FTTTx 21 Dec 2010

FTTTx ANTI-DUMPING DUTY – post clearance demand note – fraudulent declaration of country of origin – remission of duty – error by customs authorities – no – good faith of importer – no – appeal dismissed

Citations:

[2011] UKFTT 20 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See Also – FMX Food Merchants Ltd v Revenue and Customs FTTTx 29-Nov-2013
FTTTx Customs duty – import of Chinese garlic, falsely declared as Cambodian in origin – late issue of post-clearance demand note for unpaid duty – whether the customs debt was the result of an act which, at the . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 06 October 2022; Ref: scu.428210

Trusteees of Manchester New Moston Congregation of Jehovah’s Witnesses v The Charity Commission for England and Wales: UTTC 4 Apr 2017

Charity Commission – Appeal from FTT decision – review of decision to open statutory inquiry – section 46 Charities Act 2011 – Article 14 of Schedule 1 to the Human Rights Act 1998. Appeal from case management decisions in relation to cross examination and disclosure for the purposes of the review. 4 April 2017

Citations:

[2017] UKUT 134 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Charity

Updated: 04 October 2022; Ref: scu.584678

Vowles v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 23 Sep 2017

INCOME TAX – abused partner accepting nominal appointment as director – unknowingly also the sole shareholder- whether liable to tax on dividends – no, as dividends not paid to her, received by her nor was she in equity entitled to them – whether liable to tax on benefit in kind as employee – car in control of abusive partner was not ‘made available’ to her by company- whether liability to tax on property income in own name – appeal against assessments and penalties allowed in part – effect of s 50 TMA

Citations:

[2017] UKFTT 704 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 October 2022; Ref: scu.598754

Jagla v Revenue and Customs (Excise Duty Appeals : Jurisdiction): FTTTx 3 Oct 2017

EXCISE DUTY – 8,000 cigarettes brought in from another Member State – Excise assessment – Excise wrongdoing penalty
Application to strike-out the appeal against the excise assessment – Issues relating to personal use – Jones and Race applied – Tribunal has no jurisdiction – Rule 8 – Appeal against the excise assessment struck-out
Excise wrongdoing penalty – Appeal against the excise wrongdoing penalty stayed on terms

Citations:

[2017] UKFTT 730 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 19 September 2022; Ref: scu.598783

WJ Black and Co v Revenue and Customs: FTTTx 18 May 2011

FTTTx Excise Duty – Hydrocarbon Oil Duties Act 1979, Section 6 – importation of fuel from the Republic of Ireland – Travellers Relief (Fuel and Lubricant) Order 1995 – use of standard tanks in a commercial vehicle – decanting of imported fuel – whether assessment made to best judgment – Appeal Dismissed

Citations:

[2011] UKFTT 330 (TC)

Links:

Bailii

Statutes:

Hydrocarbon Oil Duties Act 1979 6

Taxes – Other

Updated: 17 September 2022; Ref: scu.443082

Autowest Ltd v Revenue and Customs: FTTTx 5 Jul 2011

NATIONAL INSURANCE CONTRIBUTIONS – Class 1A NIC – whether cars owned privately and if so whether all costs paid for privately – whether car and car fuel charge due. Appeal refused – The Social Security Contributions and Benefits Act 1992 – Section 10.

Citations:

[2011] UKFTT 446 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 September 2022; Ref: scu.443158

Westland Geoprojects Holdings Ltd v Revenue and Customs: FTTTx 23 Jun 2011

Appeal against the imposition of a C18 customs debt for the late submission of a C99 – whether the Appellant who claimed it had been sent to NIRU should have checked that it had safely arrived having previously been warned by them on a previous late submission that should it happen again the debt would not be cancelled – despite Appellant receiving a reminder C99 still not sent – appeal dismissed on basis that the Appellant’s conduct amounted to obvious negligence under Article 859 of the Customs Code

Citations:

[2011] UKFTT 408 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 September 2022; Ref: scu.443154

MMC Midlands Ltd (In Liquidation) v Revenue and Customs: FTTTx 10 May 2011

AGGREGATES LEVY – resumption of appeal for determination of levy after unsuccessful appeal to High Court – challenge to assessment unsupported by evidence – no reduction permissible – appeal dismissed

Citations:

[2011] UKFTT 310 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 September 2022; Ref: scu.443064

Prochazka v Revenue and Customs: FTTTx 4 Jan 2012

FTTTx National Insurance – Married woman’s election to pay at reduced rates – Appellant’s understanding of English not good – Whether she did make election – CF9 document destroyed by HMRC – Whether HMRC’s record correct – Appeal dismissed

Citations:

[2012] UKFTT 4 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 September 2022; Ref: scu.450825

K and N Drinks Logistics Ltd and Others v HMRC: UTTC 21 Dec 2010

UTTC INCOME TAX – Earnings from employment – Whether payment made on TUPE transfer to recognise loss of pension scheme benefits but also to ensure smooth transfer was ‘from employment’ – Whether capital payments could be taxable.
NATIONAL INSURANCE CONTRIBUTIONS – Earnings derived from employment.

Citations:

[2010]UKUT 457 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 01 September 2022; Ref: scu.428183

Euro Stock Shop Limited v HMRC: UTTC 23 Jul 2010

Value Added Tax – input tax – disallownace of input tax – MTIC fraud-whether fraudulent evasion of VAT-whether Appellant knew or should have known that its purchases were connected with fraud.

Citations:

[2010] UKUT 259 (TCC), [2010] BVC 1539, [2010] STC 2454, [2010] STI 2346

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 September 2022; Ref: scu.428160

Church Lane Developments Ltd v Revenue and Customs: FTTTx 6 Sep 2013

VALUE ADDED TAX – input tax – denial of right to deduct on grounds that the Appellant knew or should have known that the transaction was part of fraud by others – alleged MTIC – whether shown that the Appellant’s transactions connected with fraudulent evasion of VAT – yes – whether Appellant ‘knew or should have known’ of fraud – yes – valid refusal of right to deduct – appeal dismissed

Citations:

[2013] UKFTT 469 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 August 2022; Ref: scu.515552

Wandless, Regina (on The Application of) v Halifax Magistrates’ Court and Another: Admn 2 Apr 2009

The applicant had been disabled in an accident, had bought and sold various properties, and used the proceeds of sale to repay various debts. He now sought judicial review of an order for his committal to prison for non-payment of Council Tax.
Held: The appeal succeeded.

Judges:

King J

Citations:

[2009] EWHC 1857 (Admin), [2010] RVR 6

Links:

Bailii

Taxes – Other, Magistrates

Updated: 19 August 2022; Ref: scu.417126

Weight Watchers (UK) Ltd and Others v Revenue and Customs: FTTTx 2 Feb 2010

FTTTx National insurance contributions – liability to primary and secondary Class 1 National Insurance contributions – whether Leaders taking Weight Watchers classes are employed earners, and Weight Watchers UK Ltd their employer

Citations:

[2010] UKFTT 54 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 17 August 2022; Ref: scu.408941

Oleochem (Scotland) Ltd v Revenue and Customs: SCIT 12 Jan 2009

SCIT National Insurance Contributions; secondary contributor; mariner; whether member of crew of ship or vessel; foreign employer; commercial purpose of arrangements; host employer; agency rules; offshore installations; Floating Production Storage offload Facility (FPSO); whether ship or vessel; whether on voyage; Social Security Contributions and Benefits Act 1992 ; Social Security (Categorisation of Earners ) Regulations 1978; Social Security (Contributions) Regulations 2001

Judges:

Gordon Reid QC

Citations:

[2009] UKSPC SPC00731

Links:

Bailii

Taxes – Other

Updated: 03 August 2022; Ref: scu.373746

Mason v Revenue and Customs: FTTTx 9 Jun 2009

FTTTx National Insurance Contributions – Contributions reduced by artificial pay practice – Resulting reduction in SERPS payable to the Appellant – Failure of the Secretary of State to counteract the artificial pay practice – whether the Appellant has a genuine grievance – Final Decision

Citations:

[2009] UKFTT 139 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 August 2022; Ref: scu.373686

Vividas Ltd v Revenue and Customs: FTTTx 13 May 2009

FTTTx VOLUNTARY DISCLOSURE OF ERRORS – Default Interest – section 74 VAT Act 1994 – Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998 – Interest a penalty for honesty – No – Interest rate high and absurd- no – Appeal dismissed

Citations:

[2009] UKFTT 100 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 03 August 2022; Ref: scu.373667

Lam v Revenue and Customs: FTTTx 14 Jan 2014

FTTTx Costs – HMRC withdrawing from appeal after receipt of new information – application by Appellant for award of costs of pounds 10,800 plus VAT – whether HMRC had acted unreasonably in defending or conducting the appeal – only for very short period between provision of new information and HMRC’s delayed decision to withdraw from the appeal – award of costs made in respect of that period, summarily assessed at pounds 150 – warning that in appropriate circumstances, withholding by an appellant of crucial information or evidence which later persuades HMRC to withdraw from the appeal might entitle HMRC to costs for the relevant period during which they are unnecessarily being put to the expense and effort of conducting the appeal

Citations:

[2014] UKFTT 79 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Costs

Updated: 03 August 2022; Ref: scu.521711

Doherty v Revenue and Customs: FTTTx 22 Apr 2009

FTTTx Excise – assessment – Hydrocarbon Oil Duties Act 1979 s 6 commercial vehicles – importation of diesel fuel from Republic of Ireland – Travellers’ Relief [Fuel and Lubricants] Order 1995 – use of non fixed storage tanks – pods- commercial vehicles also fitted with non standard tanks – whether assessment made to best judgment – yes – whether adjustment to be provided – adjustment undertaken- appeal allowed to that extent

Citations:

[2009] UKFTT 56 (TC)

Links:

Bailii

Statutes:

Hydrocarbon Oil Duties Act 1979 6

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 July 2022; Ref: scu.373605

Black v Revenue and Customs: FTTTx 20 Apr 2009

FTTTx NATIONAL INSURANCE – married woman paying contributions at reduced rates – whether she had elected to do so – challenge to decision by HMRC that she had done so – election, if made, destroyed – other evidence considered – on balance of probabilities, election made – appeal dismissed

Citations:

[2009] UKFTT 54 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 July 2022; Ref: scu.373598

Patel (T/A Cleggs Lane Service Station) v Revenue and Customs: FTTTx 2 Mar 2012

VAT – retail schemes – Regulations 67-75 Value Added Tax Regulations 1995 – appellant incorrectly used Apportionment Scheme 1 – appellant ineligible to use Apportionment Scheme 1 – assessment of output tax on basis of Apportionment Scheme 1 – appeal allowed in principle

Citations:

[2012] UKFTT 169 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 26 July 2022; Ref: scu.462633

Prada Contract Services Ltd v Revenue and Customs (Vat – Penalties : Default Surcharge): FTTTx 21 Jul 2017

VAT default surcharges – payments made one day late by FPS – insufficiency of funds – Appellant was awaiting a family loan – whether reasonable excuse – on the facts, yes – whether penalty disproportionate – no – appeal allowed in part

Citations:

[2017] UKFTT 572 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.591044

Astec Systems Ltd v Revenue and Customs (Vat – Penalties : Default Surcharge): FTTTx 21 Jul 2017

VAT- default surcharge – payment made seven days late – cash flow shortage – Appellant awaiting payments from customers – whether reasonable excuse – no – whether penalty disproportionate – no – appeal dismissed

Citations:

[2017] UKFTT 570 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.591020

Federation of Tour Operators and Others, Regina (on the Application of) v HM Revenue and Customs and others: Admn 4 Sep 2007

The claimants complained that the sudden doubling of Airport Passenger Duty was unlawful since it had not been possible to recover this from customers, and was in breach of the Convention.
Held: The claim failed. The cost to the applicants as a whole was approximately pounds 50 million. The tax could only be challenged in a way open to anyone to attack an Act of Parliament, but the applicants had been unable to show that the government had failed to take into account any material consideration, in making the Regulations which covered their members. Nor could they show any sufficient incompatibility either with European law or with Human Rights law. Statements made in Parliament may be admitted in evidence before the courts without their admission contravening the prohibition against questioning or impeaching the parliamentary process.
Stanley Burnton J said: ‘In my judgment, the Speaker’s submissions, and the authorities to which I have referred, demonstrate the importance of identifying the purpose for which evidence of proceedings in Parliament is relied upon. Like Bean J in Bradley, it is the relevance of that material as well as its origin that the Court must consider. It is necessary to consider whether this material would otherwise be admissible on or relevant to the determination of the Claimants’ substantive claims, before deciding whether its origin precludes their adducing it in evidence.’

Judges:

Stanley Burnton J

Citations:

[2007] EWHC 2062 (Admin), Times 09-Oct-2007

Links:

Bailii

Statutes:

Chicago Convention on International Civil Aviation 1944

Jurisdiction:

England and Wales

Cited by:

Cited – Office of Government Commerce v Information Commissioner and Another Admn 11-Apr-2008
The Office appealed against decisions ordering it to release information about the gateway reviews for the proposed identity card system, claiming a qualified exemption from disclosure under the 2000 Act.
Held: The decision was set aside for . .
Appeal from – Federation of Tour Operators and Others, Regina (on the Application of) v HM Treasury CA 2-Jul-2008
Appeal against refusal of relief on challenge to introduction of Air Passenger Duty.
Held: The system which did not exempt passengers who had prepaid for their journey did not place an excessive burden on operators. The request failed. . .
Cited – Chaytor and Others, Regina v CACD 30-Jul-2010
The defendants had been members of the Houses of Commons and of Lords. They faced charges of dishonesty in respect of their expenses claims. They now appealed a finding that they were not subject to the exclusive jurisdiction of Parliament under . .
Cited – Kimathi and Others v Foreign and Commonwealth Office QBD 20-Dec-2017
Parliamentary privilege The claimants sought to have admitted as evidence extracts from Hansard in support of their claim for damages arising from historic claims.
Held: The court set out the authorities and made orders as to each element. . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Human Rights, Constitutional

Updated: 11 July 2022; Ref: scu.259211

SSE Generation Ltd v Revenue and Customs (Income Tax/Corporation Tax : Capital Allowances): FTTTx 31 Jul 2018

Corporation tax – capital allowances – sections 11 and 21-23 Capital Allowances Act 2001 – plant and machinery allowances on expenditure incurred in construction and rectification works on underground hydroelectric power scheme – water intakes, network of aqueducts leading to reservoir, underground headrace and tailrace, caverns housing the generating equipment and various other tunnels and conduits considered – appeal allowed in part

Citations:

[2018] UKFTT 416 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 10 July 2022; Ref: scu.621424

Curtises Ltd v Revenue and Customs (Vat – Penalties : Other): FTTTx 20 Apr 2018

VALUE ADDED TAX – penalty for failure to take reasonable steps to notify the Respondents of an under-assessment – penalty equal to 15% of the ‘potential lost revenue’ – definition of ‘potential lost revenue’ discussed – consideration of whether there were ‘special circumstances’ and whether the penalty was disproportionate – penalty upheld

Citations:

[2018] UKFTT 227 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.609260

OWD Ltd (T/A Birmingham Cash and Carry) and Others v Revenue and Customs (Procedure : Other): FTTTx 15 May 2017

PROCEDURE – appeal against refusal of application for approval under the Alcohol Wholesaler Registration Scheme – applications to amend directions for disclosure – application refused

Citations:

[2017] UKFTT 411 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 July 2022; Ref: scu.590928

Senior Engineering Investments BV v Staatssecretaris van Financien: ECJ 12 Jan 2006

ECJ Directive 69/335 – Indirect taxes on the raising of capital – National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) – Capital duty – Increase of capital – Payment ‘to the share premium account’ – Increase in the assets of the company – Increase in the value of shares – Provision of services by a member – Payment made by a member of a member – Payment to a subsidiary – ‘Real recipient’ – Levying of capital duty once only (in the Community) – Article 52 of the EC Treaty (now, after amendment, Article 43 EC) – Freedom of establishment – National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that Member State)

Citations:

[2007] STC 93, [2006] ECR I-525, [2006] EUECJ C-494/03, [2006] STI 201

Links:

Bailii

Jurisdiction:

European

Taxes – Other, Company

Updated: 04 July 2022; Ref: scu.237651

Allpay Ltd v Revenue and Customs (Procedure : Other): FTTTx 21 May 2018

Whether HMRC required to plead an issue the burden of proof resting on appellant – yes – whether HMRC had pleaded the issue – no – whether HMRC should be permitted to amend statement of case – no, as amendment unparticularised

Citations:

[2018] UKFTT 273 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 13 June 2022; Ref: scu.619280

RCI (Europe) Ltd v Inspector of Taxes: SCIT 20 Dec 2002

SCIT NATIONAL INSURANCE CONTRIBUTIONS – whether payable on restrictive covenant entered into after employment ceased – yes – whether Contributions limited to the case where there is a current employment – no – whether for TA 1988 s.313 a restrictive covenant is given in connection with the holding of the office of director when the office has ceased – yes

Citations:

[2002] UKSC SPC00355

Links:

Bailii

Taxes – Other

Updated: 10 June 2022; Ref: scu.195414

Oil 4 Wales Ltd v Revenue and Customs: FTTTx 30 Sep 2013

FTTTx EXCISE DUTY – Whether appellant a ‘qualified claimant’ under Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1997 – No – Whether compliance with conditions in Notice 263 ‘Marine Voyages-excise duty relief for mineral (hydrocarbon) oil’ – No – Appeal dismissed

Citations:

[2013] UKFTT 520 (TC)

Links:

Bailii

Statutes:

Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1997

Jurisdiction:

England and Wales

Taxes – Other

Updated: 07 June 2022; Ref: scu.516879

Dong and Another v National Crime Agency: FTTTx 27 Jan 2014

POSTPONEMENT OF TAX APPLICATIONS – whether third appellant’s application should be adjourned until further evidence obtained – no- whether tribunal had jurisdiction to entertain either application as lodged more than 30 days after letter treated as SOCA’s determination – yes – because that letter was not a determination under s 55(3)(a) but a later letter from SOCA was such a determination and applications were made within 30 days of this later letter -postponement application of second appellant refused as no reasonable grounds for belief in overcharge to tax – postponement application of third appellant allowed as reasonable grounds for belief in overcharge to tax

Citations:

[2014] UKFTT 128 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 22 May 2022; Ref: scu.521680

11 H 4, 34 Co Lit 105 A F N B 83 10 H 6, Pl 11 Fitz Barr, 267 Littl Lib 2, Ch 8 Littl Ss 154 Grand Serjeanty: 1220

A, tenant by grand serjeanty shall not pay a reasonable aid to make the King’s son a knight, nor to marry the King’s daughter, nor escuage If the heir of such tenant be of full age, he shall pay for relief one year’s value of his land ; if he be within age, he shall be in ward for body and land. For West. 1, ch. 35, mentions aid only for lands held by knight’s service, and in socage.
By all the judges of Englaiicl.

Citations:

[1220] EngR 77, (1220-1623) Jenk 76, (1220) 145 ER 54 (C)

Links:

Commonlii

Taxes – Other

Updated: 18 May 2022; Ref: scu.460989

Commissioners of Customs and Excise v Darfish Ltd: QBD 28 Mar 2000

The question of whether waste had been ‘disposed’ of for landfill tax, was wider than simply discarding or depositing. It could include any waste disposal or removal process, and was not limited to the moment at which the waste was deposited. A subsidiary company had bought waste and then deposited it at a landfill site owned by the defendants. The subsidiary claimed it had not intended at the time of the deposit to be disposing of it as waste. The transfer of title and price did not settle the issue of the intentions of the person disposing of the material.

Citations:

Times 28-Mar-2000, Gazette 14-Apr-2000

Statutes:

Finance Act 1996 64(1)

Customs and Excise, Taxes – Other

Updated: 15 May 2022; Ref: scu.79378

Regina v Barnet Justices ex parte Ribbans: Admn 18 Jun 1997

The applicant was an elderly illiterate lady. The magistrates had found that she had culpably neglected to pay her community charge. A suspended sentence of imprisonment was first imposed, and then effected in her absence. Held the Magistrates were under an obligation to enquire as to the adequacy of the service by recorded delivery. Costs were ordered against the magistrates despite their having only filed affidavit evidence.

Judges:

Mr Justice Laws

Citations:

[1997] EWHC Admin 566

Jurisdiction:

England and Wales

Citing:

Cited – Regina v Erewash Borough Council and Ilkestone Justices ex parte Smedberg and Smedberg 1994
. .
Lists of cited by and citing cases may be incomplete.

Local Government, Taxes – Other, Magistrates, Costs

Updated: 28 April 2022; Ref: scu.137511

Finanzamt B v A-Brauerei: ECJ 19 Sep 2018

(Opinion) Reference for a preliminary ruling – State aid – Material selectivity – Absence – General availability criterion – General measure – Terms of reference – Comparability – Justification based on the nature or general scheme of the reference framework – Tax advantage – Tax on real estate acquisitions – Exemption for conversion transactions within a group of companies – Condition of participation of at least 95% in the share capital of participating companies – Periods of holding of five years before and after transformation operation

Citations:

C-374/17, [2018] EUECJ C-374/17 – O

Links:

Bailii

Jurisdiction:

European

Taxes – Other

Updated: 27 April 2022; Ref: scu.622609