Tag: Taxes – Other

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

Ahmadi v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 17 Apr 2018

Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether penalties correctly imposed – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2018] UKFTT 222 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 16 April 2022; Ref: scu.609250

The Advocate General for Scotland v John Gunn and Sons Limited and John Gunn and Sons Holdings Limited: SCS 13 Apr 2018

The Crown sought to recover from the defenders the value of unlawful and incompatible State aid granted to the first defender in the form of exemption from payment of Aggregates Levy of the commercial exploitation of shale and shale spoil.

Citations:

[2018] ScotCS CSOH – 39

Links:

Bailii

Jurisdiction:

Scotland

Taxes – Other

Updated: 14 April 2022; Ref: scu.609357

Anged v Diputacion General de Aragon C-236/16: ECJ 26 Apr 2018

Regional Tax – Protection of The Environment and Town and Country Planning – Judgment – Reference for a preliminary ruling – Regional tax on large retail establishments – Freedom of establishment – Protection of the environment and town and country planning – State aid – Selective measure

Citations:

ECLI:EU:C:2018:291, [2018] EUECJ C-236/16

Links:

Bailii

Jurisdiction:

European

Planning, Taxes – Other

Updated: 14 April 2022; Ref: scu.609298

Harris v Revenue and Customs (Inheritance Tax : Other): FTTTx 17 Apr 2018

INHERITANCE TAX – personal representative distributing assets of estate to beneficiary on basis that beneficiary would discharge IHT liability – appeal on basis that PR no longer has assets of estate – liability of personal representative – appeal struck out – s200 Inheritance Tax Act 1984 – Rule 8, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

Citations:

[2018] UKFTT 204 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Inheritance Tax

Updated: 14 April 2022; Ref: scu.609273