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

References: [2018] UKFTT 243 (TC)
Links: Bailii
Ratio:
Jurisdiction: England and Wales

Last Update: 05 March 2019
Ref: 619278

References: [2018] UKFTT 151 (TC)
Links: Bailii
Ratio:
Jurisdiction: England and Wales

Last Update: 28 February 2019
Ref: 609234

References: [2013] UKFTT 682 (TC)
Links: Bailii
Ratio:

Last Update: 12-Oct-16
Ref: 518592

References: [2016] UKUT 268 (TCC)
Links: Bailii
Ratio: UTTC BINGO DUTY – whether charges levied by operator of bingo clubs were ‘bingo receipts’ – deduction of a sum calculated purportedly in respect of admission charges – whether sums receipts within s 19 of the Betting, Gaming and Duties Act 1981 – yes – appeal dismissed

Last Update: 01-Aug-16
Ref: 567361

References: [2016] UKUT 214 (TCC)
Links: Bailii
Ratio:

Last Update: 31-Jul-16
Ref: 567350

References: [2016] UKUT 265 (TCC)
Links: Bailii
Ratio: Directions

Last Update: 31-Jul-16
Ref: 567354

References: [2016] UKUT 259 (TCC)
Links: Bailii
Ratio: UTTC GAMING DUTY – non-negotiable chips and free bet vouchers provided free of charge to players and used for gaming – value for gaming duty purposes – whether face value or no value – s 11, Finance Act 1997

Last Update: 30-Jul-16
Ref: 567355

References: [2011] STC 538, [2011] STI 259, [2010] UKUT 450 (TCC)
Links: Bailii
Ratio: UTTC National Insurance contributions – other – whether contributors who voluntarily paid Class 3 contributions to make up their National Insurance contribution records but who then found that they did not need to do this were entitled to refunds of their contributions

Last Update: 05-Jul-16
Ref: 428181

References: [2016] UKFTT 219 (TC)
Links: Bailii

Last Update: 14-Apr-16
Ref: 561881

References: [2010] UKUT 458 (TCC)
Links: Bailii
UTTC Ratio RIGHT TO APPEAL TO UPPER TRIBUNAL – Error on point of law –
Reinstatement of withdrawn appeal – Whether appeal had in fact been
withdrawn – Consequence of First-tier Tribunal’s refusal to reinstate.

Last Update: 01-Apr-16
Ref: 428187

References: [2010] UKUT B26 (TCC)
Links: Bailii
UTTC COSTS – appeal in respect of case allocation – allocation to Complex case – whether jurisdiction to award costs in First-tier Tribunal – Yes exercise of discretion over costs in First-tier Tribunal and Upper Tribunal – no award of cost.
Last Update: 05-Mar-16 Ref: 428180

References: [2011] UKUT B22 (TCC)
Links: Bailii

References: [2011] UKUT 423 (TCC)
Links: Bailii

References: [2011] UKUT 420 (TCC)
Links: Bailii

References: [2011] UKUT 100 (TCC)
Links: Bailii

References: [2011] UKUT 419 (TCC)
Links: Bailii

References: [2011] UKUT 399 (TCC)
Links: Bailii

References: [2011] UKUT 329 (TCC)
Links: Bailii

References: [2011] UKUT 308 (TCC)
Links: Bailii

References: [2011] UKUT B20 (TCC)
Links: Bailii

References: [2012] UKUT 130 (TCC)
Links: Bailii

References: [2012] UKUT 132 (TCC)
Links: Bailii

References: [2011] UKUT B21 (TCC)
Links: Bailii

References: [2012] UKUT 423 (TCC)
Links: Bailii
UTTC APPEAL AGAINST DIRECTION – First-tier Tribunal refusing to admit certain evidence – whether refusal a reasonable exercise of discretion – no -appeals allowed and decisions re-made – principles to be taken into account by Tribunal.

References: [2012] UKUT B26 (TCC)
Links: Bailii
UTTC FINANCIAL SERVICES – whether financial penalty appropriate in this case – yes whether amount of penalty should be increased, reduced or confirmed – amount confirmed

References: [2008] UKVAT-Excise E01123
Links: Bailii
HYDROCARBON OILS DUTIES – Appellant purchased vehicle for £200 to enable his son to visit his terminally ill Mother – appellant repaired vehicle and son filled it with petrol at supermarket – vehicle checked – fuel contained 41% kerosene – no reasonable excuse – dismissed

References: [2010] UKUT 372 (TCC)
Links: Bailii
Coram: Warren J
PROCEDURE – admission of further evidence – discretion to admit – evidence admitted – appeal dismissed

References: [2013] UKUT 38 (TCC)
Links: Bailii
UTTC PROCEDURE – JURISDICTION- alleged abuse of process -First-tier Tribunal has jurisdiction to deal with alleged abuse of process which affects fair hearing of tax appeal but does not have jurisdiction to consider an allegation of unlawful behaviour in public law – possible misunderstanding of Appellants’ case – appeal allowed – case remitted to First-tier Tribunal

References: [2013] UKUT 49 (TCC)
Links: Bailii
UTTC Appeal by HMRC of decision of FTT to vacate hearing. Appeal allowed.

References: [2013] UKUT 176 (TCC)
Links: Bailii
UTTC AIR PASSENGER DUTY – connected flights exemption – FA 1994 ss 28, 31, 39, APD Regs 1994, reg 11, APD (Connected Flights) Order 1994, art 3 and Schedule – whether ticketing requirements represent discrete condition or are merely evidential – discrete requirement – whether satisfied by appellant during relevant period – no – appeal dismissed
JUDICIAL REVIEW – whether appellant treated less favourably than competing airlines – no – application dismissed

References: [2013] UKUT 7 (TCC)
Links: Bailii
UTTC National Insurance Contributions – Class 1 – Payment by employee benefit trust to employee on winding up of the trust following sale of sponsoring company – whether a ‘gratuity’ – no – Social Security (Contributions) Regulations 2001/1004, Schedule 3 Part X paragraph 5 – appeal allowed

References: [2013] UKUT 318 (TCC)
Links: Bailii
False

References: [2008] UKVAT-Excise E01134
Links: Bailii
Statutes: Hydrocarbon Oils Duties Act 1979

References: [2013] UKUT 161 (TCC), [2013] STC 1946
Links: Bailii
UTTC Procedure – appeal out of time – whether First-tier Tribunal applied the correct approach in considering whether appellant had a reasonable excuse – discretion at large – all relevant factors and circumstances to be taken into account, including merits of the case – no requirement for exceptional circumstances.
This case is cited by:

• Cited – Zorkova -v- Revenue & Customs FTTTx (Bailii, [2014] UKFTT 196 (TC))
  FTTTX PROCEDURE – application to strike out appeal against a refusal to restore a vehicle – appeal out of time – test in Data Select applied – application granted and proceedings struck out . .

References: [2012] UKUT 361 (TCC)
Links: Bailii

References: [2009] UKUT 290 (TCC)
Links: Bailii
UTTC PROCEDURE: whether to order preliminary issue; appeal from decision refusing to order preliminary issue; appeal allowed; stay of proceedings pending determination of County Court proceedings; appeal from decision refusing stay; appeal allowed

References: [2010] STI 2278, [2010] BTC 1682, [2010] STC 2124, FTC/16/2009, [2010] UKUT 214 (TCC)
Links: Bailii
Coram: Lord Emslie, Ghosh QC
UTTC National Insurance Contributions – Contributions reduced by pay practice – pay practice not counteracted by Secretary of State – Resultant reduction in SERPS pension payable to appellant – Whether appellant retrospectively entitled to challenge past contribution levels – Whether error of law in First Tier Tribunal’s rejection of that challenge.

References: [2013] UKUT 278 (TCC)
Links: Bailii
UTTC NATIONAL INSURANCE CONTRIBUTIONS – Income Tax (Earnings and Pensions) Act 2003, s 114 – whether car purchased outright by employee who then sold interest in it to employer was during the co-ownership period ‘made available’ to the employee – held yes – Vasili applied – appeal dismissed.’
Statutes: Income Tax (Earnings and Pensions) Act 2003 114

References: [2012] UKUT 471 (TCC)
Links: Bailii
NATIONAL INSURANCE – Class 3 Contributions – Non employed person – Entitlement to pay contributions in respect of period of employment in Kenya – NI (R&PA) regs 1948 r.5 – Council Regulations (EEC) No 1408/71 and (EC) No 883/2004 – held appeal dismissed
Statutes: Council Regulation (EEC) No 1408/71, Council Regulation (EC) No 883/2004

References: [2013] UKUT 499 (TCC)
Links: Bailii
UTTC National Insurance Contributions – Personal Liability Notice – decision on preliminary issue – personal liability to pay NICs which the company has failed to pay – whether attributable to the ‘neglect’ of the company’s officer – meaning of ‘neglect’ – whether a subjective or objective test – held by FTT that it is a subjective test – in consequence, medical evidence excluded at earlier directions hearing to be readmitted for consideration by the Tribunal – held allowing the appeal that it is an objective test – but matter to be remitted back to the Tribunal for further directions, given relevance of medical evidence to plea of fraud.

References: [2014] UKUT B1 (TCC)
Links: Bailii
UTTC Procedure – Application under Rule 5(3)(a) Tribunal Procedure (Upper Tribunal) Rules 2008 for extension of time to provide notice of appeal to Upper Tribunal under Rule 23(2)(a) – effect of amendments to CPR 3.9 with effect from 1 April 2013 and Mitchell v News Group Newspapers Ltd – application refused

References: [2014] UKFTT 474 (TC)
Links: Bailii
UTTC NATIONAL INSURANCE CONTRIBUTIONS – employee benefits – Penalty for late filing of Employer’s annual Return – whether there was a reasonable excuse for late return – yes in part

References: [2012] UKUT 229 (TCC)
Links: Bailii
Coram: Mann UTJ
Appeals are dismissed. The Appellants shall pay the Respondents’ costs in the sum of £10,000.

References: [2012] UKUT 242 (TCC)
Links: Bailii
UTTC Gaming duty – section 11 Finance Act 1997 – ‘banker’s profits’ – whether commissions and rebates to be taken into account in calculating banker’s profits
Statutes: Finance Act 1997 11
This case cites:

• Appeal from – Aspinalls Club Ltd -v- Revenue & Customs FTTTx (Bailii, [2011] UKFTT 325 (TC))
  FTTTx Gaming duty — section 11 Finance Act 1997 — ‘banker’s profits’ — whether commissions and rebates to be taken into account in calculating ‘banker’s profits’ . .

This case is cited by:

• Appeal from – Aspinalls Club Ltd -v- Revenue & Customs CA (Bailii, [2013] EWCA Civ 1464, [2013] WLR(D) 441, [2014] 2 WLR 1574, [2014] STC 602, WLRD)
  The court considered whether so called bankers profits were taxable under gaming duty under the 1997 Act. . .

References: [2014] UKUT 321 (TCC)
Links: Bailii
UTTC Appeal of an order refusing an application under r.17 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 to reinstate an appeal. Did FTT Judge make an error of law? No. Appeal dismissed.

References: [2010] UKUT B20 (TCC)
Links: Bailii
Application for an award of costs by the successful appellants.
Held: Granted subject to assessment.

References: [2013] UKUT B7 (TCC)
Links: Bailii
UTTC Direction following hearing of 30-31 July 2013