Tag: Taxes – Other

Couldwell Concrete Flooring Ltd v Revenue and Customs: FTTTx 22 Nov 2016

FTTTx NATIONAL INSURANCE CONTRIBUTIONS – Class 1A – decisions in respect of car benefits – whether cars pooled cars – whether deduction for payments for private use allowable – chargeable person – more than one user: relationship between s 148 ITEPA and regulation 36 SS(C) Regulations – excluded employment.

Citations:

[2016] UKFTT 776 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 29 January 2022; Ref: scu.573948

IRCCS – Fondazione Santa Lucia: ECJ 18 Jan 2017

ECJ (Judgment) Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Tax reductions – Substantive scope – Incentives in respect of the amounts covering general electricity charges – Article 17 – Energy-intensive businesses – Incentives granted to such businesses in the manufacturing sector alone – Lawfulness

Citations:

ECLI:EU:C:2017:17, [2017] EUECJ C-189/15

Links:

Bailii

Jurisdiction:

European

Taxes – Other

Updated: 28 January 2022; Ref: scu.573249

Evans v Revenue and Customs: FTTTx 14 Oct 2016

FTTTx Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion – EXCISE DUTY and CUSTOMS DUTY and IMPORT VAT- civil evasion penalties – s 8 of FA 1994 and s 25 of FA 2003 – the test of dishonesty – the burden of proof – the standard of proof – the status of Tenerife for customs clearance purposes – whether appellant ‘dishonest’; no – appeal allowed – penalty discharged

[2016] UKFTT 683 (TC)
Bailii
England and Wales

Taxes – Other, Customs and Excise, VAT

Updated: 24 January 2022; Ref: scu.570561

Danfoss And Sauer-Danfoss: ECJ 20 Oct 2011

ECJ Indirect taxes – Excise duties on mineral oils – Incompatibility with European Union law – Non-repayment of excise duty to purchasers of goods to whom the excise duty has been passed on

[2011] EUECJ C-94/10, ECLI:EU:C:2011:674
Bailii
England and Wales
Citing:
Cited – Danfoss And Sauer-Danfoss ECJ 24-Mar-2011
ECJ Indirect taxation – Excise duty levied in breach of national law of the Union – Impact of tax by the taxpayer on its customers – Requests for refund and / or damages against the Crown by the person who has . .

Lists of cited by and citing cases may be incomplete.

European, Taxes – Other

Updated: 23 January 2022; Ref: scu.569891

Jacobs Construction Holdings Ltd and Another v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs): FTTTx 5 Aug 2016

Corporation tax – small companies rate- associated companies- control – intra-group debt outstanding – JV loan financing -discovery – held -discovery assessments valid – companies associated – small companies rate not available.

[2016] UKFTT 555 (TC)
Bailii
England and Wales

Corporation Tax

Updated: 22 January 2022; Ref: scu.568982

ITV Services Ltd v Revenue and Customs: FTTTx 23 Nov 2010

FTTTx National Insurance Contributions – categorisation of earners – entertainers – whether actors outside provision treating self-employed entertainers as employed earners within Class 1 – whether actors in receipt of ‘salary’ as defined – whether different from ‘walk-ons’ – decision in principle on position under various forms of contract

[2010] UKFTT 586 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 20 January 2022; Ref: scu.567551

Biffa Waste Services Ltd, Regina (on The Application of) v Revenue and Customs: Admn 23 Jun 2016

Biffa challenges a decision of HMRC by which HMRC informed Biffa that it was re-instating a decision directing Biffa to treat as subject to Landfill Tax the use of material in the construction of a ‘regulation layer’ (also referred to as a ‘regulating layer’). This layer is stated to be the layer above the final layer of soft waste placed below the ‘cap’ used to seal the containment system which houses the waste material disposed of within the cell.

Sir Kenneth Parker
[2016] EWHC 1444 (Admin)
Bailii

Taxes – Other

Updated: 18 January 2022; Ref: scu.566264

Rev Dr Johnstone, Minister, North Leith, and Gladstone, Treasurer, and Strong, Their Lessee v Chalmers, and Watson, Cooper: HL 6 Apr 1781

Teind Fish – Duty – Parole – Usage.- The minister of the parish of North Leith, by virtue of grants, has a right to exact a duty on all fish brought into the ports of Leith and Newhaven. Action being raised to enforce this right, held by the Court of Session, (1.) That the minister had no right to the tithe of fish brought into Leith and Newhaven, which were meant to be again exported, and, (2.) Nor to the tithe of fish which had paid teind where they were caught. In the House of Lords, affirmed as to the first point, but reversed as to the second; upon the ground, that a practice of so exacting teind on all fish brought into Leith and Newhaven, without distinction, was established by the proof led in explanation of the extent of the right.

[1781] UKHL 2 – Paton – 559, (1781) 2 Paton 559
Bailii
Scotland

Ecclesiastical, Taxes – Other

Updated: 13 January 2022; Ref: scu.562111

Desai v The Director of Border Revenue: FTTTx 24 Nov 2010

Seizure of and refusal to restore Appellant’s vehicle – commercial importation of tobacco – purchase made by Appellant’s passenger – Appellant’s assertion he was not complicit in the purchase – proportionality – hardship – appeal dismissed

[2010] UKFTT 595 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 12 January 2022; Ref: scu.567536

Gaysha Ltd v Revenue and Customs: FTTTx 23 Dec 2015

FTTTx VALUE ADDED TAX – default surcharge – late payment of VAT – daily restriction on total payments from bank account – whether reasonable excuse – no – proportionality – whether disproportionate in trader’s circumstances – need for evidence – insufficient evidence to show that disproportionate – held, not disproportionate – appeal dismissed

[2015] UKFTT 678 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 09 January 2022; Ref: scu.558260