Tag: Taxes – Other

Glencore Energy Uk Ltd, Regina (on The Application of) v Revenue and Customs: CA 2 Nov 2017

This case concerns the relationship between judicial review in the High Court and the tax appeal system involving the First-tier Tribunal (Tax Chamber) (‘FTT’). It arises in the context of a new tax called Diverted Profits Tax (‘DPT’) which was introduced by Part 3 of the Finance Act 2015 (‘FA 2015’) with effect from 1 April 2015.

Judges:

Gloster, Sales, Singh LJJ

Citations:

[2017] EWCA Civ 1716

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 April 2022; Ref: scu.598473

Denmark v Revenue and Customs: FTTTx 6 Sep 2017

National Insurance Contributions : Liability – NATIONAL INSURANCE CONTRIBUTIONS – Class 1 – Personal Liability Notice to director – whether NIC unpaid – whether appellant an officer at relevant time – whether a ‘culpable officer’ because negligent – appeal dismissed.

Citations:

[2017] UKFTT 669 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 March 2022; Ref: scu.595448

Dawood v Revenue and Customs: FTTTx 8 Sep 2017

National Insurance Contributions : Other – National insurance contributions – failure to pay class 3 voluntary contributions within statutory time limit – whether failure attributable to ignorance or error – yes – whether ignorance or error due to failure to exercise due care and diligence – yes – appeal dismissed – regulation 25 Social Security (Contributions) Regulations 1975 and regulation 29 Social Security (Contributions) Regulations 1979.

Citations:

[2017] UKFTT 670 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 March 2022; Ref: scu.595447

McQuaid v Revenue and Customs: FTTTx 30 Aug 2017

Excise Duty : Rebated Fuel In Road Vehicles – Excise Duty – s 13 Hydrocarbon Oil Duties Act 1979 – taking in and use of rebated fuel in road vehicles – whether insufficient evidence to rebut assessed use of rebated fuel for period of assessment – yes – whether quantum reasonable and fairly assessed – yes – appeal dismissed

Citations:

[2017] UKFTT 654 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 30 March 2022; Ref: scu.594551

Hull City AFC (Tigers) Ltd v Revenue and Customs: FTTTx 14 Aug 2017

(Procedure : Other) PROCEDURE – application to vary directions – payments made to third party in respect of footballer’s image rights – HMRC alleging that image rights agreements uncommercial and payments excessive – payments alleged to be footballer’s earnings – whether HMRC effectively alleging sham – burden of proof in relation to an allegation of sham – whether HMRC should be directed to serve their witness evidence and skeleton argument first – whether HMRC should prepare hearing bundles

Citations:

[2017] UKFTT 629 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 28 March 2022; Ref: scu.592644

Brumby v Revenue and Customs: FTTTx 11 Aug 2017

(National Insurance Contributions : Other) NATIONAL INSURANCE – contribution record – whether accurate – whether appellant entitled to make late contributions – whether failure to exercise due care and diligence – appeal dismissed

Citations:

[2017] UKFTT 626 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 28 March 2022; Ref: scu.592633