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:

CitedRegina 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

Swift v Revenue and Customs: FTTTx 28 Jun 2018

National Insurance Contributions : Other – Class 1 Employee Contributions – HMRC decision that the appellant made a married woman’s election in 1954 – based on entry on form RF1 – appellant denied making it – appellant’s evidence accepted – appeal allowed

Citations:

[2018] UKFTT 362 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 25 April 2022; Ref: scu.619365