Tag: Taxes – Other

Revenue and Customs v Northumbrian Water Ltd: UTTC 13 Mar 2015

FTTTx Aggregates Levy – aggregate extracted from pit and used in construction of dams and causeway around reservoir – commercial exploitation – whether aggregate ‘again becomes part of the land at the site from which it was won’ (Finance Act 2001, s 19(3)(e)) – proper approach to interpretation of ‘site’ in this context

[2015] UKUT 93 (TCC)
Bailii
England and Wales

Taxes – Other

Updated: 01 January 2022; Ref: scu.549080

Mobarak v Director of Border Revenue: FTTTx 24 Sep 2014

Excise Duty – whether Appellant was ‘holding’ goods and whether the Appellant was in ‘possession’ of goods’ or ‘concerned in the keeping or otherwise dealing’ with goods on which excise duty was due – yes – whether penalty payable – yes – appeal disallowed.

[2014] UKFTT 914 (TC)
Bailii
England and Wales

Customs and Excise, Taxes – Other

Updated: 21 December 2021; Ref: scu.537262

Patersons of Greenoakhill Ltd v Revenue and Customs: UTTC 22 May 2014

UTTC LANDFILL TAX – biodegradable material sent to landfill – material decomposes and produces landfill gas including methane – methane used to power gas engines generating electricity – whether that material sent to landfill which generates gas used for electricity generation discarded as waste by appellant

[2014] UKUT 225 (TCC)
Bailii
England and Wales

Taxes – Other

Updated: 17 December 2021; Ref: scu.534511

OCO Ltd and Toughglaze (Uk) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 4 Jul 2017

Income Tax – EBT Scheme – discretionary power of appointment – allocation of amounts to sub-trust in respect of directors and families – no appointment of sums by trustees to directors – directors received benefits mainly in form of interest free loans made by trustees: Whether sums contributed to EBT / Sub-trust / payment of loan amounted to earnings subject to PAYE / NICs
Issues: Whether contribution to EBT was redirection of earnings? – No- Whether despite no allegation of Snook sham being made discretionary trust was really a bare trust applying case law approach of Autoclenz v Belcher and Antoniades v Villiers? – No – Whether payment of earnings applying Ramsay approach – yes – appeals dismissed

[2017] UKFTT 589 (TC), [2018] SFTD 123
Bailii
England and Wales

Income Tax

Updated: 17 December 2021; Ref: scu.592619

Crawford v Dunlop and Another: CANI 20 Feb 2014

The court was asked ‘When does a director and shareholder of a company fall to be treated as an ’employee’ of the company for the purposes of redundancy and insolvency payments from the National Insurance Fund administered by the Department of Employment and Learning?’

Girvan LJ Coghlin LJ and Weatherup J
[2014] NICA 26
Bailii
Northern Ireland

Employment, Insolvency, Taxes – Other

Updated: 16 December 2021; Ref: scu.534050

Baylis v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 26 Oct 2016

Benefits in kind – family company paid care home fees for Mrs Baylis, wife of one employee and mother of another – whether contract with care home made in a personal capacity or as agent for employer – agency law considered and applied – held, contracted as agent – provision of the care therefore benefit in kind for family member – whether statute directs which of two possible employees liable to benefit in kind charge – whether a matter of employer’s discretion – reliance on Vestey – other personal expenses paid by employer – whether taken into account when dividends calculated – whether benefits in kind – appeal allowed

Judge Anne Redston
[2016] UKFTT 725 (TC), [2017] SFTD 217
Bailii
England and Wales

Income Tax

Updated: 10 December 2021; Ref: scu.571792

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

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 from – Fowler 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 from – Fowler v HM Revenue and Customs CA 15-Nov-2018
Whether offshore diver was employee or self employed. . .
At UTTC – Fowler 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