Mcilroy v Revenue and Customs: FTTTx 9 May 2014

Hydrocarbons Oil Duty; s.13(1)(A) Hydrocarbon Oils Duties Act 1979 (HODA); use of marked gas oil; application to strike out appeal out of time; whether evidence adduced was ‘prima facie cogent’ or otherwise sufficient to allow appeal to proceed: no; appeal struck out

[2014] UKFTT 429 (TC)
Bailii
Hydrocarbon Oils Duties Act 1979
England and Wales

Taxes – Other

Updated: 05 December 2021; Ref: scu.526846

Reed Employment Plc and Others v Revenue and Customs: UTTC 9 Apr 2014

UTTC INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – allowances for travel and subsistence costs- character of allowances – whether earnings under ITEPA Part 3 Chapter 1 – Yes – or sums treated as earnings under ITEPA Part 3 Chapter 3 – No – whether recipients had permanent or temporary workplaces – permanent – travel costs ordinary commuting expenses and not deductible – whether allowances within dispensations granted pursuant to ITEPA s65 -No – whether dispensations could lawfully be granted – No
JUDICIAL REVIEW – whether appellants had legitimate expectation that allowances would not be subject to income tax and NICs and that dispensations would not be revoked and HMRC would not seek income tax and NICs from employees retrospectively – No
Whether appellants under obligation as employers to make PAYE deductions in respect of allowances paid – Yes – appeal and judicial review application dismissed

[2014] UKUT 160 (TCC)
Bailii
England and Wales

Taxes – Other, Income Tax

Updated: 03 December 2021; Ref: scu.525886

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

[2013] UKFTT 520 (TC)
Bailii
Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1997

Taxes – Other

Updated: 22 November 2021; Ref: scu.516879

Lane v Revenue and Customs: FTTTx 4 Oct 2013

VAT – Compulsory registration – Supplies of cleaning services to owners of holiday cottages – Contract between owners of cottages and appellant – Whether appellant supplying cleaning services itself or engaging cleaners as agent of owners – Appeal dismissed

[2013] UKFTT 521 (TC)
Bailii
England and Wales

VAT

Updated: 12 November 2021; Ref: scu.516903

Fisher v Revenue and Customs (Procedure : Other): FTTTx 15 Nov 2017

Procedure – application for permission to appeal out of time against discovery assessments and penalties – factors to be weighed in exercise of Tribunal’s decision – guidance in Data Select considered – length of delay and merits of case considered – application refused

[2017] UKFTT 825 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 01 November 2021; Ref: scu.600951

Revenue and Customs v Fowler (Income Tax): UTTC 30 May 2017

INCOME TAX – preliminary issue – section 15 ITTOIA 2005 – performance of duties of employed diver in UK waters treated as the carrying on of a trade in the UK – respondent resident in South Africa – whether income taxable as employment income under Article 14 or as business profits under Article 7 of the South Africa/UK Double Tax Treaty 2002 – interpretation of the Double Tax Treaty in accordance with the Vienna Convention on the Law of Treaties – application of Article 3(2) of the Double Tax Treaty
[2017] UKUT 219 (TCC), [2017] BTC 518, [2017] STC 1385
Bailii
Double Taxation Relief (Taxes on Income) (South Africa) Order 2002, Income Tax (Trading and Other Income) Act 2005 15
England and Wales
Citing:
Appeal fromFowler v Revenue and Customs (Income Tax/Corporation Tax : Double Taxation) FTTTx 12-Apr-2016
INCOME TAX – preliminary issue – section 15 ITTOIA 2005 – performance of duties of employed diver in UK waters treated as the carrying on of a trade in the UK – appellant resident in South Africa – whether income taxable as employment income under . .

Cited by:
Appeal fromFowler v HM Revenue and Customs CA 15-Nov-2018
Whether offshore diver was employee or self employed. . .
At UTTCFowler v Revenue and Customs SC 20-May-2020
The taxpayer, a diver resident in South Africa had undertaken engagements within UK waters and now disputed his liability to Income Tax using a deeming provision in section 5 of the 2005 Act being self employed.
Held: HMRC’s appeal succeeded. . .

Lists of cited by and citing cases may be incomplete.
Updated: 16 October 2021; Ref: scu.584686

Cabourne v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 29 Mar 2017

Penalty – Income Tax – Late payment penalty – Accelerated Payment – allocation of repayment credit against earlier payment notice agreed to by taxpayer – whether allocation against earlier notice rather than payment notice to which penalty related was reasonable excuse – no – whether special circumstances warranting penalty reduction – no – appeal dismissed
[2017] UKFTT 258 (TC)
Bailii
England and Wales

Updated: 27 September 2021; Ref: scu.581660

Devon Waste Management and Others v Revenue and Customs (Landfill Tax : Landfill Tax): FTTTx 11 Apr 2018

Landfill tax – first and last layers of waste selected and laid to avoid damage to cell liner – whether ‘disposal with the intention of discarding’ the material and ‘disposal made by way of landfill’ – s 40 Finance Act 1996 – whether use of material falls within para 3(1)(g) of the Landfill Tax (Prescribed Landfill Site Activities) Order 2009
[2018] UKFTT 181 (TC)
Bailii
England and Wales

Updated: 01 July 2021; Ref: scu.609263

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.
[2018] UKFTT 403 (TC)
Bailii
England and Wales

Updated: 21 May 2021; 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.
[2018] UKFTT 404 (TC)
Bailii
England and Wales

Updated: 21 May 2021; 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
[2016] UKFTT 639 (TC)
Bailii
England and Wales

Updated: 12 May 2021; 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).
Mason ACJ, Murphy, Wilson, Brennan and Deane JJ
(1983) 154 CLR 120, [1983] HCA 40
Austlii, Jade
Australia
Cited by:
CitedRegina 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. . .
CitedIvey 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 . .

These lists may be incomplete.
Updated: 09 May 2021; 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
[2013] UKFTT 144 (TC)
Bailii
Taxes Management Act 1970 8 9A 9ZA 19A 28A 42 43 50(6)
England and Wales

Updated: 01 May 2021; Ref: scu.472385

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
[2012] UKFTT 234 (TC)
Bailii
England and Wales

Updated: 15 April 2021; Ref: scu.462678

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
[2012] UKFTT 269 (TC)
Bailii
England and Wales

Updated: 15 April 2021; Ref: scu.462664

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
[2017] UKFTT 135 (TC)
Bailii
England and Wales

Updated: 01 April 2021; 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
[2011] UKFTT 20 (TC)
Bailii
England and Wales
Cited by:
See AlsoFMX 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 . .

These lists may be incomplete.
Updated: 25 March 2021; 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
[2017] UKUT 134 (TCC)
Bailii
England and Wales

Updated: 21 March 2021; 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
[2017] UKFTT 704 (TC)
Bailii
England and Wales

Updated: 20 March 2021; 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
[2017] UKFTT 730 (TC)
Bailii
England and Wales

Updated: 15 March 2021; Ref: scu.598783

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
[2011] UKFTT 408 (TC)
Bailii
England and Wales

Updated: 15 March 2021; Ref: scu.443154

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
[2011] UKFTT 330 (TC)
Bailii
Hydrocarbon Oil Duties Act 1979 6

Updated: 15 March 2021; Ref: scu.443082

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.
[2010]UKUT 457 (TCC)
Bailii
England and Wales

Updated: 04 March 2021; Ref: scu.428183

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
[2013] UKFTT 469 (TC)
Bailii
England and Wales

Updated: 28 February 2021; 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.
King J
[2009] EWHC 1857 (Admin), [2010] RVR 6
Bailii

Updated: 25 February 2021; Ref: scu.417126

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
Gordon Reid QC
[2009] UKSPC SPC00731
Bailii

Updated: 18 February 2021; 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
[2009] UKFTT 139 (TC)
Bailii
England and Wales

Updated: 18 February 2021; 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
[2009] UKFTT 100 (TC)
Bailii
England and Wales

Updated: 18 February 2021; Ref: scu.373667

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
[2009] UKFTT 56 (TC)
Bailii
Hydrocarbon Oil Duties Act 1979 6
England and Wales

Updated: 17 February 2021; 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
[2009] UKFTT 54 (TC)
Bailii
England and Wales

Updated: 17 February 2021; Ref: scu.373598

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
[2014] UKFTT 79 (TC)
Bailii
England and Wales

Updated: 17 February 2021; Ref: scu.521711

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
[2012] UKFTT 169 (TC)
Bailii
England and Wales

Updated: 15 February 2021; 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
[2017] UKFTT 572 (TC)
Bailii
England and Wales

Updated: 10 February 2021; 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
[2017] UKFTT 570 (TC)
Bailii
England and Wales

Updated: 10 February 2021; Ref: scu.591020