HM Courts & Tribunals Service (HMCTS) with effect from 1 April 2011

Decisions

Tax | Charity | Land Registration | Financial Services | Northern Rock | Bradford & Bingley |Pensions | Former Tribunal decisions

From 1st December 2016, all Upper Tribunal (Tax and Chancery) Chamber decisions can be found at: www.gov.uk/tax-and-chancery-tribunal-decisions

Tax

• Name: Oak Tree Motor Homes Ltd v The Commissioners for Her Majesty's Revenue & Customs (80KB)
  "VALUE ADDED TAX – zero-rating – Item 1, Group 9, Schedule 8 VATA 94 – whether motor homes, motor caravans or campervans are ‘caravans’ – no – appeal dismissed."
  
  
• Name: Westminster Trading Ltd & Others v The Commissioners for Her Majesty's Revenue & Customs (190KB)
  "PROCEDURE–MTIC appeals- refusal of application to adjourn substantive hearing of appeals in circumstances where appellants’ representative and main witness unfit to participate in the proceedings - whether decision not to adjourn within the ambit of the proper exercise of judicial discretion in the circumstances-yes - appeals dismissed."
  
  
• Name: NHS Greater Glasgow & Clyde v The Commissioners for Her Majesty's Revenue & Customs (105KB)
  "VAT – Input tax – Fleming claim for recovery of input tax - Substantiation and quantification of claim – Whether the First-tier Tribunal erred in law in refusing appeal because evidence insufficient – VATA 1994, section – VATR 1995, reg 37 - Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 35 - Appeal refused."
  
  
• Name: The Personal Representatives of Rachel Frances Staveley Deceased v The Commissioners for Her Majesty's Revenue & Customs (183KB)
  "INHERITANCE TAX – whether transfer of funds to a personal pension plan was a transfer of value – Inheritance Tax Act 1984, s 3(1) and s 10 – whether deceased’s omission to take lifetime pension benefits was to be treated as a disposition and transfer of value – s 3(3) IHTA."
  
  
• Name: Bryan & Rebecca Scambler v The Commissioners for Her Majesty's Revenue and Customs (179KB)
  "INCOME TAX–sideways loss relief- loss-making dairy farm business- accepted that farmer was competent - test to be applied in order to determine whether reasonable expectation of profit- ss 67 and 68 ITA 2007-appeal dismissed."
  
  
• Name: Mark Danvers v The Commissioners for Her Majesty's Revenue and Customs (129KB)
  "INCOME TAX – registered pension scheme – scheme funds invested at member’s direction in preference shares of finance company - finance company lending its assets to third party lender who made loan to scheme member - scheme member obliged as condition of receiving loan to ensure scheme assets remain invested in finance company preference shares -whether loan to scheme member was unauthorised member payment -whether payment made in connection with the investment in the preference shares - ss 161 (3) and (4) Finance Act 2004."
  
  
• Name: Lars Sjumarken v The Commissioners for Her Majesty's Revenue and Customs (188KB)
  "Income tax – termination of employment – receipt of cash and shares under share incentive plan - cancellation of options - whether value of options reduced taxable receipts - appeal dismissed."
  
  
• Name: Gala 1 Limited v The Commissioners for Her Majesty's Revenue and Customs (145KB)
  "VAT: Group treatment s 43 VATA –Taylor Clark and HMRC and BMW v MGRover applied – whether exceptional circumstances, held not proved, application to argue that claim made on behalf of representative member dismissed."
  
  
• Name: B & K Lavery Property Trading Partnership v The Commissioners for Her Majesty's Revenue and Customs (197KB)
  "INCOME TAX — partnership return — closure notice under s 28B TMA 1970 — strike out application on basis that HMRC had conceded the only conclusion stated in the notice — whether FTT correctly identified the conclusion — appeal against refusal to strike out dismissed"
  
  
• Name: The Commissioners for Her Majesty's Revenue & Customs v TGH (Commercial) Limited (87KB)
  "PROCEDURE - COSTS - application by Respondent for protective costs order or costs capping order – application refused"
  
  
• Name: Liam Patrick McKeown, Michael Duggan, Thomas McPolin v The Commissioners for Her Majesty's Revenue and Customs (134KB)
  "EXCISE DUTY – meaning of ‘holding’ in Article 33(3) EU Council Directive 2008/118/EC and reg 13(2)(b) Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – whether finding that Appellants knowingly involved in fraudulent evasion of duty breached Appellants’ rights under Article 6(2) European Convention on Human Rights - appeals dismissed"
  
  
• Name: St Andrew's College Bradfield v The Commissioners for Her Majesty's Revenue and Customs (84KB)
  "VALUE ADDED TAX -– exemption of sports services – Group 10, Schedule 9, VATA – whether two subsidiaries of the Appellant were eligible bodies within Note (2A) to Group 10 – whether restriction on ability to distribute profits to be ascertained primarily by reference to the constitutions of the subsidiaries – significance of other ‘specific facts’ – Kennemer Golf & Country Club v Staatssecretaris van Financiën applied - appeal dismissed"
  
  
• Name: BMW(UK) Limited, MG Rover Group Limited, Lloyds Banking Group PLC, Standard Chartered PLC and others v HMRC (209KB)
  "VAT – grouping – claim for overpaid tax where company leaves VAT group – correct entity to make claim – last representative member – first appeal (BMW/MGR) allowed; second and third appeals (Lloyds/Standard Chartered) dismissed"
  
  
• Name: John Augustine Garland v The Commissioners for Her Majesty's Revenue and Customs (102KB)
  "NATIONAL INSURANCE CONTRIBUTIONS — appellant making UK contributions for 78 weeks — thereafter resident overseas — whether entitled to make additional voluntary contributions — application of EU coordination legislation —appeal dismissed"
  
  
• Name: Prizeflex Limited v The Commissioners for Her Majesty's Revenue & Customs (174KB)
  "VALUE ADDED TAX - MTIC – transactions connected with fraud – whether appellant knew or ought to have known that transactions were connected with fraud –whether HMRC’s allegations involved an allegation of dishonesty – whether HMRC’s pleadings were adequate – whether FTT dealt appropriately with the allegation – whether evidence of good character of director of appellant admissible - appeal dismissed"
  
  
• Name: The Commissioners for Her Majesty's Revenue & Customs v B & M Retail Limited (260KB)
  "EXCISE DUTY – preliminary issue -whether person holding goods where excise duty unpaid and the goods have previously been released for consumption in the same Member State liable to be assessed for the unpaid duty"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Kati Zombory-Moldovan t/a Craft Carnival (117KB)
  "VALUE ADDED TAX – Exemptions – Leasing or letting of immovable property – Whether grant of right to use a stall or pitch at a craft fair exempt"
  
  
• Name: Bastionspark LLP & Others v HMRC (1.73MB)
  "Costs in First-tier Tribunal - appellant LLPs appealing against closure notices disallowing partnership expenditure - appellants partially successful but failing on financially most significant issue - whether appellants the successful parties - whether First-tier Tribunal erred in directing appellants to pay two-thirds of HMRC's costs - appeals against First-tier Tribunal dismissed"
  
  
• Name: Hasbro European Trading B.V v The Commissioners for Her Majesty's Revenue and Customs (178KB)
  “CUSTOMS DUTIES– classification – Combined Nomenclature – whether “Beyblades” should be classified as “articles for table or parlour games” within Heading 9504 or as “other toys” within Heading 9503 – GIR 3 tie-breaker – appeal dismissed”
  
  
• Name: ETB(2014) Limited v The Commissioners for Her Majesty's Revenue and Commissioners (91KB)
  "VAT - PENALTIES – appeal against default surcharge – whether reasonable excuse - sections 59(7) and 71(1)(b) VAT Act 1994 - appeal dismissed by First-tier Tribunal – whether First-tier Tribunal erred - decision of First-tier Tribunal set aside and remade – default surcharge upheld"
  
  
• Name: The QUEEN on application of Durham Company Ltd t/a Max Recycle Ltd v HMRC (175KB)
  "Value Added Tax - supplies of commercial waste collection services by Local Authorities - section 45(1)(b) Environmental Protection Act 2009 and section 41A Value Added Tax Act 1994 - whether supplies within VAT - judicial review of HMRC failure to collect VAT on supplies - preliminary issue - supplies within section 45(1)(b) not taxable"
  
  
• Name: Shields & Sons Partnership V The Commissioners for Her Majesty's Revenue & Customs (114KB)
  "VAT – Flat rate scheme for farmers – whether Art 296.2 of the Principal VAT Directive (Council Directive 2006/112/EC) provides an exclusive regime as to when farmers can be excluded from the flat rate scheme – whether farmers who are found to be recovering substantially more as a member of the Flat Rate Scheme than they would if they were registered for VAT constitute a category for the purposes of Art 296.2 – reference to Court of Justice for preliminary rulings"
  
  
• Name: Roger and Jean Dyer v The Commissioners for Her Majesty's Revenue and Customs (100KB)
  "INCOME TAX and CAPITAL GAINS TAX — negligible value claim — TCGA 1992 s 24(2) — whether shares were already of negligible value at acquisition —whether First-tier Tribunal's affirmative conclusion undermined by its overlooking paragraph of statement of agreed facts — no — finding of negligible value on acquisition fully justified — appeal dismissed"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v DPAS Limited (64KB)
  "VALUE ADDED TAX - exemption - whether dental payment plan administration services supplied to patients for consideration from 1 January 2012 exempt transactions concerning payments or transfers – whether services excluded from exemption as debt collection – CJEU decisions in Bookit II and NEC - whether to refer questions to CJEU – yes"
  
  
• Name: Telng Ltd v HMRC (1.68MB)
  "PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed"
  
  
• Name: Robert Drummond v The Commissioners for Her Majesty's Revenue and Customs (49KB)
  "PROCEDURE - COSTS - application by Appellant for protective costs order or costs capping order - application refused"
  
  
• Name: Euro Wines (C&C) Limited v The Commissioners for Her Majesty's Revenue and Customs (123KB)
  "EXCISE DUTY – penalty for handling goods subject to unpaid excise duty – FA 2008, Sch 41, para 4(1) – whether penalty assessment is a "criminal charge" for the purpose of Article 6, European Convention on Human Rights – whether reverse burden of proof in s 154 CEMA is incompatible with the presumption of innocence in Article 6(2)"
  
  
• Name: Acornwood LLP and others v The Commissioners for Her Majesty's Revenue and Customs (247KB)
  "Income Tax – loss relief – arrangements for exploitation of intellectual property rights – whether first-year losses incurred – whether large part of money paid for exploitation of rights or purchase of guaranteed income stream – whether remainder used within first accounting year and allowable loss in that year –appeals against First-tier Tribunal dismissed"
  
  
• Name: Tricor PLC v The Commissioners for Her Majesty's Revenue and Customs (112KB)
  "VALUE ADDED TAX — MTIC appeal — finding of actual knowledge of connection of appellant's transactions with fraud — whether HMRC's case adequately pleaded — yes — whether allegations fairly put to appellant's witness — yes — whether First-tier Tribunal's conclusions open to it — yes — appeal dismissed."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Pacific Computers Limited (188KB)
  "VAT – MTIC fraud – whether FTT erred in law in its approach to the evidence and submissions – whether FTT erred in law in not giving proper weight to evidence of witnesses whose witness statements were unchallenged – whether FTT erred in law in refusing to admit certain evidence tracing money movements contained in a schedule evidenced in an unchallenged statement – whether FTT erred in law in making unspecified findings of fact."
  
  
• Name: Judith Thorne v The Commissioners for Her Majesty's Revenue and Customs (91KB)
  "INCOME TAX – appeal against closure notice disallowing certain losses – loss relief – section 66 Income Tax Act 2007 – whether growing asparagus for sale is farming or market gardening – if market gardening, whether horse breeding and asparagus business single composite trade- decision of First-tier Tribunal set aside and case remitted."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Caithness Rugby Football Club (127KB)
  "VAT – zero-rating – construction by a rugby club of a clubhouse on a sportsground – whether intended for use "as a village hall or similarly in providing social or recreational facilities for a local community" – VATA Sch 8, Group 5, item 2 and note 6(b) – Appeal refused."
  
  
• Name: Clear PLC (In Liquidation) v The Commissioners for Her Majesty's Revenue & Customs (191KB)
  "PROCEDURE– refusal to reinstate appeals –whether change of circumstances should be considered by Upper Tribunal-no-whether error of law in FTT's decision-no-appeal dismissed."
  
  
• Name: Fairway Lakes Limited v The Commissioners for Majesty's Revenue and Customs (84KB)
  "Value added tax – construction of written agreement between the purchaser of a holiday lodge and the taxable person constructing it – whether the agreement imposed an obligation on a third party to grant a lease of the plot of land on which the lodge was constructed – held, upholding the decision of the First-tier Tribunal, that it did – appeal dismissed."
  
  
• Name: The Personal Representative of Michael Wood (Deceased) v The Commissioners for Her Majesty's Revenue and Customs (192KB)
  "INCOME TAX– discovery assessments made against taxpayer relying on extended time limits on grounds of deliberate conduct - death of taxpayer - whether assessments should be discharged on grounds personal representative cannot receive a fair trial-ss 29 and 36 TMA 1970 –Art 6 Human Rights Convention-appeal dismissed."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Brobot Petroleum Limited (136KB)
  "EXCISE DUTY – duty deferment – approval pursuant to Excise Duty (Deferred Payment) Regulations 1992 – HMRC refusing approval – FTT finding that refusal was unreasonable – whether FTT entitled to come to that conclusion – appeal allowed."
  
  
• Name: Ulster Metal Refiners Limited vs The Commissioners for Her Majesty's Revenue and Customs (98KB)
  "Value added tax – input tax – whether transactions connected with fraud – whether First-Tier Tribunal conclusion procedurally unfair – whether appellant knew or should have known of connection with fraud."
  
  
• Name: General Healthcare Group Limited v The Commissioners for Her Majesty's Revenue and Customs (73KB)
  "VALUE ADDED TAX - whether single composite supply or multiple separate supplies - appeal dismissed."
  
  
• Name: Anthony John Whittelle Hardy v The Commissioners for Her Majesty's Revenue and Customs (73KB)
  "Capital Gains Tax – forfeited deposit on rescinded contract for purchase of land – whether contractual rights a chargeable asset – whether disposal – whether an allowable loss."
  
  

• Name: The Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited (106KB)
  "Appeal allowed on the basis that the Respondent's supplies were not within the VAT exemption in Article 13B(d)(3) of the Council Directive 77/388/EC but were instead liable to VAT at the standard rate"
  
  
• Name: Vehicle Control Services Limited v The Commissioners for Her Majesty's Revenue and Customs (106KB)
  "Value add tax – input tax – supplies purchased for the purposes of both generating revenue from activities outside the scope of VAT and making taxable supplies – entitlement of taxpayer to deduct – whether revenue based apportionment justified"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Leekes Limited (106KB)
  "CORPORATION TAX — acquisition of company with accrued losses by company carrying on similar trade — whether acquirer entitled to set losses against income of enlarged group — ICTA ss 337, 343, 393 — losses to be set only against income of predecessor's trade — appeal allowed"
  
  
• Name: Flix Innovations Ltd v The Commissioners for Her Majesty's Revenue & Customs (106KB)
  "INCOME TAX – Enterprise Investment Scheme – ordinary and deferred shares – whether ordinary shares carried a preferential right to assets on a winding up – section 173 Income Tax Act 2007 – purposive construction and de minimis rule of interpretation – appeal dismissed"
  
  
• Name: Spring Salmon & Seafood Ltd v The Commissioners for Her Majesty's Revenue & Customs (106KB)
  "Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; whether liability excluded by agreement and/or undertaking"
  
  
• Name: ING Intermediate Holdings Ltd v HMRC (106KB)
  "VAT –deductibility of input tax- whether provision of deposit accounts involved a supply by bank – whether supply was for consideration capable of quantification- whether investment by bank of funds received was an economic activity"
  
  
• Name: Mobile Sourcing Limited v The Commissioners for Her Majesty's Revenue and Customs (106KB)
  "VAT – MTIC – transactions connected with fraud – transactions effected by agent – agent knew or ought to have known that transactions were connected with fraud – whether knowledge of agent to be attributed to principal - preliminary issue on assumed facts"
  
  
• Name: Darren and Lynne Hills v The Commissioners for Her Majesty's Revenue and Customs (140KB)
  "COSTS – whether First-tier Tribunal had power to make an order in respect of costs under Rule 10(1)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (Complex category) - application by appellants for recategorisation to Complex on first day of hearing, including intention not to opt-out – whether subsequent request to opt out under Rule 10(1)(c)(ii) effective – jurisdiction of Upper Tribunal to re-make costs order of the FTT – exercise of discretion – costs order in the Upper Tribunal proceedings"
  
  
• Name: ZipVit Limited v The Commissioners for Her Majesty's Revenue and Customs (163KB)
  "VALUE ADDED TAX — Is the appellant entitled to recover VAT input tax in respect of MailmediaR supplies to it from Royal Mail, notwithstanding that Royal Mail did not in fact pay VAT on those supplies, the parties thought the supplies were exempt and the supplies were shown as VAT exempt in the invoices? No"
  
  
• Name: The Commissioners for Her Majesty's Revenue & Customs v Imperial College of Science, Technology and Medicine (1.71MB)
  "VAT– partial exemption– CVCP Agreement between universities and HMRC – Fleming claim to recover residual VAT on overheads of academic departments – whether HMRC approved a new non-CVCP retrospective partial exemption special method (PESM) from 1973 to 1994– whether a combined PESM and business/non-business method was ultra vires –FTT held a new non-CVCP retrospective PESM had been approved and was not ultra vires – HMRC appeal to the Upper Tribunal – appeal dismissed"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Iveco Limited (144KB)
  "VALUE ADDED TAX – whether section 80 VAT Act 1994 applies to claim to enforce directly effective right under article 11C(1) Sixth Directive to reduce taxable amounts to reflect rebates paid in periods before it was implemented in UK legislation – if so, whether claim made within time limit in section 80(4) – whether regulation 38 VAT Regulations 1995 can be adapted or moulded to allow adjustment to reflect reduction in taxable amounts at any time – whether FTT has jurisdiction to determine claim - appeal allowed"
  
  
• Name: Neil Pattullo v The Commissioners for Her Majesty's Revenue and Customs (190KB)
  "CAPITAL GAINS TAX – Discovery assessment; tax avoidance scheme involving capital redemption policies; when HMRC officer discovered that assessment was insufficient; whether there can be a series of discoveries; whether the discovery became stale; TMA 1970 s 29(1); whether officer could not have been reasonably expected to be aware of the insufficiency at earlier date; attributes of the hypothetical officer; what constitutes such awareness; tests to be applied; TMA 1970 s 29(5); Appeal dismissed"
  
  
• Name: Spring Capital Limited v The Commissioners for Her Majesty's Revenue and Customs (76KB)
  "CORPORATION TAX – validity of amendment to return made under paragraph 34(2A) Schedule 18 Finance Act 1998 - appeal dismissed"
  
  
• Name: Thomas Estates Ltd T/A Beacon Bingo v The Commissioners for Her Majesty's Revenue and Customs (107KB)
  "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"
  
  
• Name: London Clubs Management Limited v The Commissioners for Her Majesty's Revenue and Customs (127KB)
  "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"
  
  
• Name: Gateshead Jewish Nursery v HMRC - Costs decision (82KB)
  
  
• Name: Shoshana Pine v HMRC - Costs decision (1) (82KB)
  
  
• Name: Shoshana Pine v HMRC - Costs decision (2) (82KB)
  
  
• Name: The Queen on application of Whitefields Golf Club & Ors v HMRC - Costs decision (82KB)
  
  
• Name: Robert Drummond v The Commissioners for Her Majesty's Revenue and Customs (82KB)
  "PROCEDURE - COSTS - application by Respondents to set aside protective costs order in favour of Appellant - application granted – whether Upper Tribunal has power to make protective costs and costs capping orders – yes – procedure and criteria for protective costs and costs capping orders"
  
  
• Name: Peter Arakiel Brookes v The Commissioners for Her Majesty's Revenue and Customs (191KB)
  "VAT – section 61 of the Value Added Tax Act 1994 – whether conduct giving rise to a penalty was "attributable to the dishonesty" of the appellant"
  
  
• Name: HMRC v Asiana Limited - Costs decision (191KB)
  "Costs of application for permission to appeal – whether Upper Tribunal has power to award costs of application to First-tier Tribunal - No"
  
  
• Name: Grand Entertainments Company (a firm) v The Commissioners for Her Majesty's Revenue & Customs (191KB)
  "Claims for repayment of VAT – whether further claims for refunds were amendments to an earlier claim made within the time prescribed by s. 121 Finance Act 2008, or were separate claims out of time and barred by s. 80(4) Value Added Tax Act 1994 – held that the claims were separate claims and out of time - appeal dismissed"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v SAE Education Limited (191KB)
  "VALUE ADDED TAX — exempt supplies — education — PVD arts 131-133 — Note (1)(b) Item 1 Gp 6 Sch 9 Value Added Tax Act 1994 — whether education provided by "eligible body" — whether respondent a college of a university — tests to be applied — role of the Upper Tribunal — appeal allowed"
  
  
• Name: SDM European Transport Limited v The Commissioners for Her Majesty's Revenue and Customs (191KB)
  "EXCISE DUTIES – duty suspended movements of goods – movements not correctly discharged - First-tier allowed appeal of guarantor of movements – Commissioners' appeal allowed by Upper Tribunal on a casting vote of the presiding member – application by guarantor to set aside Upper Tribunal decision - presiding member duly selected – application dismissed"
  
  
• Name: Darren & Lynne Hills and The Commissioners for Her Majesty's Revenue & Customs (191KB)
  "VALUE ADDED TAX – option to tax- whether supply of land taxable at standard rate because option to tax validly exercised – whether prior permission from HMRC required for late election – whether HMRC can validly dispense with this requirement for prior permission – paragraph 3 (9) and paragraph 30 Schedule 10 Value Added Tax Act 1994"
  
  
• Name: The Queen (on application of Hammonds of Knutsford Plc) v The Commissioners for Her Majesty's Revenue and Customs (191KB)
  "EXCISE DUTY – claims for "drawback" – EU Directive 92/12/EEC, arts 7, 22 – EU Directive 2008/118/EC, arts 9, 33 – Excise Duty (Drawback) Regulations 1995, regs 7, 8 – whether refusal of claims as a consequence of Claimant having failed to make goods available for inspection for not less than two business days following notice of intention to claim drawback was unlawful – whether contrary to EU law – principles of proportionality and fiscal neutrality – Scandic Distilleries SA v Directia Generalã de Administrare a Marilor Contribuabili [2014] STC 1 considered"
  
  
• Name: The Queen (on application of Telefonica Europe Plc and Telefonica UK Ltd) v The Commissioners for Her Majesty's Revenue and Customs (191KB)
  "JUDICIAL REVIEW – determining place of effective use and enjoyment of telecommunications services - whether methodology for apportioning charge between EU and non-EU services based on usage is unlawful – whether claimants had legitimate expectation derived from correspondence with HMRC that claimants could continue to use methodology based on revenues until change in law or claimant's business – whether HMRC had duty to consult claimants before requiring them to apply a new methodology – whether HMRC consulted claimants adequately"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Nicholas MF Trigg (160KB)
  "CAPITAL GAINS TAX – qualifying corporate bonds (QCBs) – whether provisions in bond instruments for redenomination of sterling bonds to euros (or another currency) on adoption by the UK of the euro (or other currency) as its lawful currency prevented the bonds from being QCBs – TCGA 1992, s 117(1)(b) and s 117(2)(b)"
  
  
• Name: HMRC v A G Villodre SL (2.18MB)
  "Customs duty – Customs Community Code, Arts. 5, 221 - import of garlic declared to be of Indian origin – HMRC contended that garlic was of Chinese origin resulting in higher duty payable – post clearance demand for import duty – whether communicated to importer – whether posting letter sufficient communication if letter not received – whether communication to customs clearance agent sufficient – whether time limit for communication of 3 years pursuant to Art. 221(3) - whether arguable that HMRC could rely on Art. 221(4) of Community Customs Code to override time limit where alleged criminal act – permission to HMRC to amend pleading"
  
  
• Name: HMRC v Frank A Smart & Sons Ltd (2.20MB)
  "VALUE ADDED TAX – input tax – purchase of Single Farm Payment Entitlement units – whether used or to be used for the purposes of the taxable person's economic activity – whether direct and immediate link with the taxable person's business – yes – appeal refused – Council Directive 2006/112, article 168 – VATA 1994, section 24"
  
  
• Name: The Queen on application of Ace Drinks Ltd v HMRC (2.22MB)
  "EXCISE – decision of HMRC to reject application for registration as owner of duty suspended goods held in an Excise Warehouse – appeal to Tribunal allowed and order made for application to be reviewed in accordance with Tribunal's direction – alleged failure of HMRC to comply with direction – purported decision on review rejecting application – judicial review of review decision – permission to bring judicial review refused"
  
  
• Name: E Buyer UK Limited v The Commissioners for Her Majesty's Revenue and Customs; The Commissioners for Her Majesty's Revenue and Customs v Citibank NA (260KB)
  "PROCEDURE – MTIC appeals - allegations of knowledge that appellant's transactions orchestrated and contrived and formed part of an overall scheme to defraud the Revenue - whether HMRC's statement of case alleged dishonesty and therefore whether sufficiently particularised - whether standard disclosure of relevant documents appropriate"
  
  
• Name: Marshall & Co v The Commissioners for Her Majesty's Revenue and Customs (85KB)
  "Costs – settlement of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – whether FTT erred in law in refusing appellant's application for costs. "
  
  
• Name: Easinghall Limited v The Commissioners for Her Majesty's Revenue and Customs (81KB)
  "Corporation Tax – para 33 Sch 18 FA 98 – application for closure notice – discovery assessment made before enquiry opened – settled by agreement under s54 Taxes Management Act 1970 – effect of settlement on scope and possible conclusions of enquiry – Olin v Scorer considered. "
  
  
• Name: Repertoire Culinaire Ltd v HMRC (1.47MB)
  "TYPE OF TAX – keywords - Excise Duty – exemption under art 27(1) of Directive 982/83/EEC – whether conditional refund system for importing manufacturers in s 4 FA 1995 adequately implemented the exemption – held: on the facts the appellant importers had a directly effective right to exemption which was not given effect by s4 and which could not be given effect by excising the conditions from s4 – the charge to excise duty should be read as subject to that right – appeal allowed. "
  
  
• Name: Boxmoor Construction Limited v The Commissioners for Her Majesty's Revenue and Customs (89KB)
  "VALUE ADDED TAX - zero rating - Item 2 and Notes 16 and 18 Group 5 Schedule 8 VAT Act 1994 – supplies in course of construction following demolition of building except for part of façade - whether retention of façade condition of planning consent or similar permission - no - whether part of façade retained disregarded as de minimis - no - whether works reconstruction, alteration, enlargement and extension to existing building - yes - appeal dismissed "
  
  
• Name: Marsdens Caterers of Sheffield v The Commissioners for Her Majesty's Revenue and Customs (151KB)
  "VALUE ADDED TAX: default penalty surcharge; payments on account regime; effect of increase in threshold; meaning of ‘basic period’ in art 2 of payments on account order; whether non-availability of 7 days additional time to pay breaches EU principle of equal treatment; reasonable excuse for material default"
  
  

• Name: The Commissioners for Her Majesty's Revenue and Customs v Bratt Auto Contracts Ltd & anor (151KB)
  "VALUE ADDED TAX — repayment claims — VATA s 80, VAT Regs reg 37 — whether intimation of claim without particulars satisfies statutory requirements — no — whether claim must be allocated to prescribed accounting periods — yes — no claim within statutory meaning made"
  
  
• Name: The Commissioners for Her Majesty's Revenue & Customs v Vodafone Group Services Limited (151KB)
  "VALUE ADDED TAX — claim for repayment of overpaid output tax — VATA s 80 — VAT Regs reg 37 — whether claim can be amended by complete substitution of reasons — no — claim must remain substantially unchanged — appeal allowed"
  
  
• Name: The Commissioners For Her Majesty's Revenue and Customs v Anthony and Tracy Lee Hancock (151KB)
  "Capital gains tax – redemption of qualifying corporate bonds (QCBs) - scheme to avoid the application of s 116 TCGA to a conversion of non- QCBs into QCBs – s 116(1)(b) and s 132 - whether a single transaction of non-QCBs and QCBs into QCBs or two separate transactions – whether the conversion and redemption should be treated as a single composite transaction of the disposal/redemption of non-QCBs – the Ramsay principle"
  
  
• Name: Norseman Gold Plc v The Commissioners for Her Majesty's Revenue and Customs (151KB)
  "VALUE ADDED TAX – input tax –whether Appellant carrying on economic activity – UK management company providing management services to overseas subsidiaries – no agreement on amount of consideration to be paid by subsidiaries – whether taxable supplies made – no - appeal dismissed"
  
  
• Name: HMRC v Peter Vaines (151KB)
  "PARTNERSHIP – whether a member of a limited liability partnership was entitled to deduct a payment of €300,000 (£215,455) to settle German litigation in computing his liability to tax on his share of LLP profits – whether the payment was an expense incurred wholly and exclusively for the purposes of the LLP’s trade or of the individual member’s ‘notional’ trade – whether the payment was revenue or capital expenditure. "
  
  
• Name: FINDMYPAST LTD (formerlyDC THOMSON FAMILY HISTORY LTD and before that BRIGHTSOLID ONLINE TECHNOLOGY LTD vs The Commissioners For Her Majesty's Revenue and Customs (117KB)
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Richard Burton (184KB)
  "VALUE ADDED TAX – - DIY Builders Scheme – construction of dwelling - whether designed as a dwelling for purposes of subsection 35(1A)(a) and Note (2)(c) to Group 5 of Schedule 8 to VAT Act 1994 - whether descriptions and other details of development contained in planning application and/or in planning consent prohibited “separate use” of dwelling for purposes of Note (2)(c) leaving aside terms of occupancy condition in planning consent - no - whether that condition amounted to such a prohibition - yes - appeal allowed. "
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs vs Wakefield College - UT/2014/0013 (123KB)
  "VALUE ADDED TAX — zero rating — construction of building for educational use — VATA Sch 8, Group 5 Item 2(a), Note (6) — whether building used in course or furtherance of business — supplies of education to students paying less than cost of provision of course — Commission v Finland considered — supplies made in course or furtherance of business — appeal allowed. "
  
  
• Name: The Commissioners for HM Revenue and Customs vs Invicta Foods Limited (123KB)
  "CUSTOMS DUTY – classification – nomenclature – the correct classification of imported uncooked treated chicken – validity of HMRC decision to revoke a Binding Tariff Information provided to the importer. "
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs vs Charles Shaw (113KB)
  "EXCISE DUTY – seizure of vehicle for unauthorised use of rebated fuel (red diesel) – vehicle restored on payment of £250 – taxpayer not giving notice of challenge to seizure under paragraph 3 of Schedule 3 to CEMA- assessment to excise duty – appeal to FTT – whether FTT erred in law in holding “deeming” provision in paragraph 5 of Schedule 3 inapplicable due to insufficiency of evidence to show use of red diesel in the vehicle – Yes - appeal allowed. "
  
  
• Name: Krishna Moorthy v HMRC (1.7OMB)
  "INCOME TAX - termination of employment – payment of £200,000 made under compromise agreement signed after termination - whether payment within Chapter 3 of Part 6 of ITEPA 2003 and chargeable to income tax - whether payment received in connection with termination of employment within section 401 ITEPA - yes - whether damages for injury to feelings payment on account of injury to employee within section 406 ITEPA - no - whether Appellant can rely on ‘concession’ by HMRC to reduce amount chargeable to income tax - no - appeal dismissed.
  
  Walker v Adams, Oti-Obihara v HMRC, Orthet Ltd v Vince-Cain and Timothy James Consulting Ltd v Wilton considered."
  
  
• Name: Carlton Clubs Limited vs HM Revenue and Customs (124KB)
  "BINGO DUTY – bingo receipts – charge for hire of electronic handheld device – whether payment for entitlement or opportunity to participate in a game of bingo - Betting and Gaming Duties Act 1981, sections 17, 19 and 20C(5) – appeal allowed."
  
  
• Name: The Commissioners for Her Majesty's Revenue & Customs v (1) Smith & Williamson Corporate Services (2) Patrick Smiley (276KB)
  "INCOME TAX and NICs – whether monies paid by first respondent to second respondent (and others) in respect of the benefit of client connections was income “from” employment and thus liable to income tax and NICs – yes – appeal allowed"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs vs FMX Food Merchants Import Export Co Ltd (276KB)
  "Customs Duty – import of Chinese garlic falsely declared as Cambodian origin – Customs Code Art 221 – customs debt resulting from a criminal act – post clearance demand issued after expiry of the three year period – no express provisions in UK law extending the three year time limit – whether notification valid in the absence of such legislation – FTT held the notification invalid – appeal allowed –– no need for express provisions in UK law to extend the three year time limit – notification valid"
  
  
• Name: Romie Tager QC / The Executor of Osias Tager (deceased) v The Commissioners for Her Majesty's revenue and Customs - (Application to set aside and remake) (276KB)
  "PROCEDURE— penalty imposed in accordance with FA 2008, Sch 36, para 50 — parties agreed that decision records incorrect amount but not agreed on correction to be made — whether decision should be amended under slip rule (r 42) or should be set aside and remade (r 43) — neither rule engaged but different course suggested"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs -and- Associated Newspapers Limited (276KB)
  "VAT – retailer vouchers – VATA, Sch 10A – provision of vouchers to customers free of charge as part of business promotion scheme – whether a right to claim deduction of input tax on acquisitions of vouchers from issuer retailers or intermediaries – arts 167, 168, Principal VAT Directive – whether provision of vouchers free of charge gives rise to an output tax charge - art 3, VAT (Supply of Services) Order 1993, art 26 PVD"
  
  
• Name: The Right Honourable Clifton Hugh Lancelot De Verdon Baron Wrottesley v The Commissioners for Majesty's Revenue and Customs (176KB)
  "PROCEDURE – domicile - whether to hold a preliminary hearing to determine the appellant’s domicile of origin - appeal against case management decision - whether First-tier Tribunal applied correct principles"
  
  
• Name: Robert P Slight Ltd v HMRC (1.43MB)
  
  
  
• Name: Ardmore Construction Limited & Andrew Colin Perrin v The Commissioners for Her Majesty's Revenue and Customs (94KB)
  "INCOME TAX – deduction of tax at source – whether “interest arising in the United Kingdom” – ITA 2007, s 874 – source of interest - test to be applied – whether a multi-factorial test, a test of nationality of the loan document or a place of credit test – National Bank of Greece considered – appeals dismissed"
  
  
• Name: Ardmore Construction Limited & Andrew Colin Perrin v The Commissioners for Her Majesty's Revenue and Customs (94KB)
  "INCOME TAX – deduction of tax at source – whether “interest arising in the United Kingdom” – ITA 2007, s 874 – source of interest - test to be applied – whether a multi-factorial test, a test of nationality of the loan document or a place of credit test – National Bank of Greece considered – appeals dismissed"
  
  
• Name: Xerox Limited v The Commissioners for Her Majesty's Revenue and Customs (94KB)
  "CUSTOMS DUTY – engineered solid ‘ink sticks’ – whether classifiable as ‘printing ink ... other inks, whether or not concentrated or solid’ under CN heading 3215 or as ‘parts’ of printers under CN heading 8443 – General Rules of Interpretation considered – held, applying GRI 3(a) that CN heading 3215 provides the more specific description – appeal dismissed"
  
  
• Name: The Commissioners for Her Majesty's Revenue & Customs v SDM European (94KB)
  "EXCISE DUTIES — duty suspended movements of goods — movements not correctly discharged — appellant guarantor of movements — whether shown that goods arrived at intended destination and diverted thereafter or did not arrive — burden of proof — First-tier Tribunal finding that goods shown to have arrived in all but two cases — whether sustainable conclusion — no — jurisdiction of Upper Tribunal considered — appeal substantially allowed by casting vote of the presiding judge — decision re-made — save for one movement, none of goods shown to have arrived — respondent liable for duty as guarantor"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v General Motors (UK) Ltd (94KB)
  "VAT - supply of cars – value of supply – whether entitled to use purchase price of identical imported cars – computation of cost price – reliance on schedules of calculations produced during hearing"
  
  
• Name: Vasiliki Raftopoulou v The Commissioners for Her Majesty's Revenue and Customs (Costs) (94KB)
  "PROCEDURE – costs – whether the Tribunal has power to order a payment in respect of pro bono costs – s 194, Legal Services Act 2007; s 29, Tribunals, courts and Enforcement Act 2007 – held: no such power in the Tribunal – application refused."
  
  
• Name: The New Deer Community Association v The Commissioners for Her Majesty's Revenue and Customs (101KB)
  "VAT – Zero rating – Use for relevant charitable purpose – New building constructed by charitable community association comprising mainly changing room facilities and equipment storage area –– Whether used as a village hall or similarly in providing social or recreational facilities – VATA 1994, Schedule 8, Group 5, Item 2, Note (6)(b) – Appeal refused."
  
  
• Name: United Grand Lodge of England v The Commissioners for her Majesty's Revenue and Customs (198KB)
  "VAT - Freemasonry - the United Grand Lodge of England – Art 132(1)(l) VAT Directive: aims of a philosophical, philanthropic or civic nature – main aim or aims."
  
  
• Name: HMRC v DPAS Ltd (158KB)
  "VALUE ADDED TAX - exemption - whether dental payment plan administrator provided services to patients for consideration - whether services exempt transactions concerning payments or transfers or standard rated debt collection - whether to refer questions to CJEU or stay case pending decision in Bookit II and NEC - if exempt whether change in contractual arrangements from 1 January 2012 abuse of law – appeal allowed in part and stayed"
  
  
• Name: Ian Shiner and David Sheinman v The Commissioners for Her Majesty's Revenue and Customs (184KB)
  
  
  
• Name: Brimheath Developments Ltd, Michael Burgess v The Commissioners for Her Majesty's Revenue and Customs (152KB)
  "INCOME TAX/CORPORATION TAX – discovery assessments – competence issues – TMA, s 29 and FA 1998, Sch 18, paras 41–43 – time limit issues – TMA, s 36(1A) and FA 1998, Sch 18, para 46(2A) - whether failure by FTT to consider competence and time limit issues was an error of law – whether issues were required to be raised by HMRC or appellants – burden of proof – appeal allowed – whether to remit to FTT – case not remitted"
  
  
• Name: Vasiliki Raftopoulou vs The Commissioners for Her Majesty's Revenue & Customs (1.11MB)
  "INCOME TAX – whether deeming provision in s 118(2) TMA could apply to deem out of time claim for repayment of income tax under Schedule 1AB TMA to have been in time where taxpayer had reasonable excuse – yes – whether tribunal had jurisdiction to hear the issue of whether claim out of time – yes – whether provisions on notices of enquiry and closure notices in Schedule 1A TMA enabled notice of enquiry and closure to be issued in immediate succession and in one document- yes - UT’s decision in Portland Gas Storage Limited considered - appeal allowed"
  
  
• Name: Excel RTI Solutions Ltd vs HMRC (1.11MB)
  "Decisions by HMRC refusing appellant’s claims for input tax deduction on ground that the input tax had been incurred in transactions connected with the fraudulent evasion of VAT and that appellant knew or should have known that this was the case - application of Joined Cases C-439/04 and C-440/04) Kittel v Belgium and Belgium v Recolta Recycling [2006] ECR I-6161; [2008] STC 1537 – appeal to First Tier Tribunal (“FTT”) against HMRC decisions dismissed – appeal to Upper Tribunal – whether FTT applied correct standard of proof in respect of finding that appellant knew transactions connected with fraud – yes – whether the finding of FTT was perverse - no – appeal against decision of FTT dismissed"
  
  
• Name: The Commissioners for Majesty's Revenue and Customs v James Glyn (173KB)
  "Income Tax – Whether the Respondent had ceased to be non-resident before the tax year 2005-2006 – Retention of the Respondent’s home in the UK to which he returned on a number of occasions during the year – Whether the First-tier Tribunal had made findings of fact justified by the evidence – Whether the First-tier Tribunal had applied the correct tests as a matter of law – Appeal allowed and case remitted to First-tier Tribunal for re-hearing"
  
  
• Name: Clive Bowring & Juliet Bowring v HMRC (2.10MB)
  "Transfer of trust assets by trustee of non-resident settlement to trustees of new UK-resident settlement – asset transfer linked with trustee borrowing - capital distributions subsequently made by latter settlement to beneficiaries who are also beneficiaries of first settlement – common ground that the realised trust gains of the first settlement were not transferred to the new settlement pursuant to section 90 Taxation of Chargeable Gains Act 1992 (“TCGA”) as a result of the effect of subsection 90(5)(a) TCGA - “Flip Flop Mark II” scheme – whether the capital payments could be treated as “received from” both the trustee of the earlier settlement indirectly and the trustees of the new settlement within the meaning and for the purposes of subsections 87(4) and 97(5)(a) TCGA – no – the FTT erred in law in so holding – whether, on the undisputed findings of fact of the FTT, the capital payments were “received from” the trustee of the first settlement indirectly – no - appeal allowed and decision of the FTT set aside"
  
  
• Name: James H Donald (Darvel) Ltd, Gordon Davies, Reginald Donald & Ricardo Togneri v HMRC (2.94MB)
  
  
  
• Name: HMRC v CCA Distribution Ltd (In Administration) (1.29MB)
  "VALUE ADDED TAX–input tax- MTIC appeal-whether First-tier Tribunal made errors of law in concluding that taxpayer neither knew or should have known that its transactions were connected to fraud-yes-appeal allowed and case remitted for reconsideration to differently constituted tribunal"
  
  
• Name: Island Contract Management Limited v The Commissioners for Majesty's Revenue and Customs (212KB)
  "Construction Industry Scheme – notices of determination – whether UK contractor obliged to make deductions under the scheme in respect of payments made to its Isle of Man parent company – FA 2004 Sections 57 to 67 – Income Tax (Construction Industry Scheme) Regulations 2005 - appeals dismissed."
  
  
• Name: Wireless Wizards Ltd v HMRC (157KB)
  "VALUE ADDED TAX - Missing Trader Intra-Community Fraud – whether taxable person should have known that its transactions were connected to fraud – whether deliberate failure to ask questions where taxable person aware of risk of fraud satisfies should have known test – Axel Kittel v Belgian State and Mobilx v HMRC considered - appeal dismissed."
  
  
• Name: Patrick Degorce v The Commissioners for Her Majesty's Revenue and Customs (237KB)
  "INCOME TAX — whether taxpayer carried on a trade — if so whether trade commercial — whether carried on with a view to profit — whether GAAP correctly applied — whether expenditure incurred wholly and exclusively for purposes of trade — First-tier Tribunal deciding all issues against taxpayer — whether findings should be upheld — yes — appeal dismissed."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Julian Blackwell (166KB)
  "CAPITAL GAINS TAX – section 38(1)(b) Taxation of Chargeable Gains Act 1992 – whether expenditure incurred “on” an asset and “reflected in the state or nature of the asset at the time of disposal” – whether expenditure incurred “in establishing, preserving or defending title to, or to a right over, the asset."
  
  
• Name: English Bridge Union Limited v The Commissioners for Her Majesty's Customs and Excise (198KB)
  "VAT – exemption for supplies of certain services closely linked to sport or physical education – article 132(1)(m), Principal VAT Directive – entry fees for duplicate bridge tournaments – whether contract or duplicate bridge is a “sport” within the meaning of article 132(1)(m) – reference to CJEU."
  
  
• Name: The Commissioners for Majesty's Revenue and Customs v Trinity Mirror Limited (199KB)
  "VAT – default surcharge – taxable person required to make payments on account – s 59A VATA 1994 – proportionality – Enersys, Total Technology considered."
  
  
• Name: The Queen (on the application of James Ironmonger Derry) v HMRC (146KB)
  "APPLICATION FOR JUDICIAL REVIEW – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 – whether any enquiry into claim should be under section 9A or under Schedule 1A of Taxes Management Act 2007- whether claim given effect within paragraph 4 of Schedule 1A to Taxes Management Act 1970 – whether judicial review appropriate procedure."
  
  
• Name: Julian Massey And Beryl Massey t/a Hilden Park Partnership v The Commissioners for Her Majesty's Revenue and Customs (202KB)
  "VALUE ADDED TAX - exemption - sports services - partnership transferred golf club business to non-profit making companies and leased golf course to companies for turnover rent - abuse of law - jurisdiction of Upper Tribunal in abuse of law appeals - burden of proof in abuse of law cases - whether arrangements an abuse of law - yes - appeal dismissed
  PROCEDURE - application for permission to rely on new ground of appeal not argued in FTT - application refused
  COSTS - Sheldon practice - whether case fell within exceptions to practice - whether HMRC entitled to add to list of exceptions - whether FTT wrong to reject Appellants’ criticisms of Respondents’ conduct of case when considering costs - appeal dismissed."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v J P Whitter (Waterwell Engineers ) Ltd (212KB)
  "INCOME TAX – section 38A Capital Allowances Act 2001 - annual investment allowance - exclusion where expenditure incurred in chargeable period in which trade permanently discontinued - whether trade discontinued at end of period was discontinued in that period - yes - appeal dismissed."
  
  
• Name: David Alexander Keyl v The Commissioners for Her Majesty's Revenue and Customs (89KB)
  "INCOME TAX – section 38A Capital Allowances Act 2001 - annual investment allowance - exclusion where expenditure incurred in chargeable period in which trade permanently discontinued - whether trade discontinued at end of period was discontinued in that period - yes - appeal dismissed."
  
  
• Name: Finmeccanica Group Services SPA v HMRC - UT/2014/0035 (1.49MB)
  "VAT – place of supply – organisation of enclosure at Farnborough Airshow – whether advertising services or services relating to activities similar to cultural, artistic, sporting etc activities"
  
  
• Name: Intelligent Managed Services Limited v The Commissioners for Her Majesty's Revenue and Customs (130KB)
  "VAT – whether transfer of a business to a company that was a member of a VAT group was a transfer of a going concern (TOGC) – after transfer supplies made only to other group company – art 5, Value Added Tax (Special Provisions) Order 1995 – s 43, VATA – Principal VAT Directive, Arts 11, 19 and 29"
  
  
• Name: John Martin v HMRC (1.09MB)
  "Section 29 TMA – Appeals against Discovery Assessments – argument that liability resolved under Confiscation Orders granted under POCA 2002 – F-tT dismissed appeal - Appeal from F-tT Dismissed"
  
  
• Name: Wintershall (E&P) Ltd v HMRC (1.66MB)
  
  
• Name: Capernwray Missionary Fellowship of Torchbearers v The Commissioners for Her Majesty's Revenue and Customs (1.66MB)
  "VAT – proposed reference to the CJEU – Art 267, Treaty on the Functioning of the European Union – whether questions of EU law should be referred to the CJEU – principles to be applied – ex p Else, Littlewoods considered – whether satisfied that tribunal determining EU law issues on the appeal could not do so with complete confidence – no – decision not to refer"
  
  
• Name: Secrets (Promotions) Limited & ors v The Commissioners for Her Majesty's Revenue and Customs (1.66MB)
  "VAT – whether face-value vouchers issued by appellant companies constitute ‘any security for money’ within Item 1 Group 5 Schedule 9 to VATA 1994 – yes – whether services supplied by clubs in return for commission charged on redemption of vouchers are services of dealing with security for money – no - redemption of vouchers held to be part of composite taxable supply of performance facilitation services by appellants – appeals dismissed."
  
  
• Name: Peninsular & Oriental Steam Navigation Company v The Commissioners for Her Majesty's Revenue and Customs (1.66MB)
  "CORPORATION TAX — double taxation relief — dividend paid to related company — share subscription by overseas company in UK subsidiary — shares almost immediately cancelled with reduction of capital — subscription money credited to reserves — reserves then paid by way of dividend to overseas company — no UK tax borne by reserves — onward dividend paid to UK holding company — liability for Case V tax — whether ICTA s 801(4B) to be applied to “underlying tax” — no — appeal dismissed."
  
  
• Name: Putri Projusujadi v Director of Border Revenue (1.66MB)
  
  
• Name: Universal Enterprises (EU) Ltd v HMRC (1.66MB)
  "VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – FTT concluding that the taxpayer knew that its transactions were connected with fraud – whether extension to contra-trading transactions compatible with the right to deduct under EU law – whether case should be referred to the Court of Justice to consider the issue – whether HMRC bound to plead fraud or conspiracy to succeed."
  
  
• Name: HMRC v The Chancellor, Masters and Scholars of the University of Cambridge (1.66MB)
  "VAT – input tax – endowment fund for benefit of university - investment activity of university not an economic activity and outside scope of VAT – deductibility of input tax on fund management fees - whether fund management fees are overheads – yes - whether fund management services have direct and immediate link with economic activity of university as a whole - yes - appeal dismissed."
  
  
• Name: Gary Stuart Smith v Michael Frankland and Jayne Frankland (50KB)
  
  
  

• Name: NHS Lothian Health Board v HMRC (1.66MB)
  "VAT – Input tax – Claim for recovery of input tax under-claimed between 1974 and 1997 – Quantification and substantiation of claim – Whether the First-tier Tribunal erred in refusing appeal because evidence insufficient to establish a “tolerably acceptable calculation” – VATA 1994, section 83(1)(c) – Finance Act 2008, section 121 – appeal refused."
  
  
• Name: Romasave (Property Services Ltd) -and- The Commissioners for Her Majesty's Revenue and Customs (173KB)
  "VAT – whether assessments were duly notified to the taxpayer – VATA 1994, s 73(2), s 83G and s 98 – Interpretation Act, s 7 – Companies Act 2006, s 1139(1) – whether notification of assessment invalidated by error on the face of the notice of assessment – whether FTT made an error of law in taking into account an earlier decision of the tribunal that had been set aside in permitting an appeal to proceed out of time."
  
  
• Name: Philip Manduca v The Commissioners for Her Majesty's Revenue and Customs (83KB)
  "Income tax – Appeal against closure notice – “Investment bonus” to be paid to hedge fund managers in connection with the transfer of management of the hedge fund from one company to another – Whether payment within Schedule D Case VI – In the circumstances, yes – Appeal dismissed."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Mr P A Newey t/a Ocean Finance (441KB)
  "VAT – scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business – establishment of loan broking business in Jersey with processing services provided by UK business – whether UK business made supplies of loan broking services – whether scheme an abuse – F-tT decision holding supplies of advertising services made to Jersey business and no abuse – HMRC’s appeal dismissed."
  
  
• Name: HMRC v The Open University - FTC/100/2013 (1.92MB)
  "VAT – whether services supplied by BBC to Open University exempt under Article 13A(1)(i) of the Sixth VAT Directive – appeal on law from decision of First-tier Tribunal that services were exempt – was BBC a body governed by public law? – no – did BBC have educational aim required by Article 13A(1)(i)? – yes – was BBC other organisation defined by United Kingdom as having similar objects? – yes – appeal dismissed."
  
  
• Name: Bladeroom Group Ltd v The Commissioners for Her Majesty's Revenue and Customs (133KB)
  "Common Customs Tariff – Combined Nomenclature – modular data centre – whether appropriate to headings 8473 or 9406."
  
  
• Name: Carmel Jordan v The Commissioners for Her Majesty's Revenue and Customs (82KB)
  "PROCEDURE — permission to appeal given by First-tier Tribunal — FA 2008 Sch 36 taxpayer notice — statutory restriction on right of appeal — extent and effect of restriction — application by respondents to strike out appeal — UT Rule 8 — whether appeal should be struck out — whether decision of Administrative Appeals Chamber in LS v London Borough of Lambeth relevant — only indirectly — appeal struck out."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Infinity Distribution Limited (In Administration) (76KB)
  "Appeal against Lower Tribunal to strike out evidence served by HMRC as to the conviction of other companies and parties of participating in a Missing Trader Fraud – Burden of proof and weight to be given to such evidence – allegation of bad faith whether it imports allegation of dishonsty."
  
  
• Name: Samarkand Film Partnership No 3 & Others and related cases v The Commissioners for Her Majesty's Revenue & Customs & The Queen on the application of Proteus Film Partnership No 1 v The Commissioners for Her Majesty's Revenue & Customs (117KB)
  "INCOME TAX –partnerships engaging in sale and leaseback of films and partners claiming losses under film acquisition relief provisions ss130-140 ITTOIA – whether trading - held no - appeal dismissed – if trading, whether business carried on on a commercial basis – amount of acquisition expenditure incurred in respect of original master version of The Queen – whether partnership loss rules s118ZE ICTA restrict use of any loss – whether Proteus’s relevant period less than 12 months s138 of ITTOIA – whether expenditure of a revenue nature"
  
  "JUDICIAL REVIEW – whether claimants had legitimate expectation derived from HMRC’s Business Income Manual – whether claimants had legitimate expectation derived from HMRC’s settled practice – whether HMRC acted with conspicuous unfairness"
  
  
• Name: TDG (UK) Ltd v The Commissioners for Her Majesty's Revenue and Customs (117KB)
  "Excise Duty and Value Added Tax - Alleged release to the home market of duty suspended whisky and vodka despatched from the Appellant’s warehouse – exercise of powers under section 12 Finance Act 1994 - Appeal dismissed."
  
  
• Name: Steven Price and others v The Commissioners for Her Majesty's Revenue and Customs (1.22MB)
  Annex to judgement (18KB)
  "CGT – artificial scheme to create allowable loss – whether consideration given wholly or exclusively for the acquisition of asset – s. 38(1)(a) TCGA
  Appeals – alternative arguments by Respondents – whether requiring permission to appeal."
  
  
• Name: HMRC v Southern Cross Employment Agency Ltd (1.22MB)
  "VAT – whether section 80 of the Value Added Tax Act 1994 prevents HMRC from entering into a binding compromise agreement for the repayment of money paid by way of VAT – whether any such agreement was ultra vires and so void – whether such an agreement was concluded on the facts."
  
  
• Name: S & I Electronics Plc v HMRC (1.22MB)
  "Value added tax – Input tax – Disallowance of input tax – Missing trader intra-Community fraud – Transactions connected with fraudulent evasion of value added tax – Trader denied entitlement to deduct input tax on basis of connection with fraudulent transactions – Tribunal finding that the only reasonable conclusion was that the trader knew or should have known it was that transactions were connected with fraud although 11 of 90 transactions not positively proved to be so connected – Tribunal finding denial of input tax permissible only to level of value added tax fraudulently evaded – Whether tribunal in error and comparator with indicia of legitimate trades necessary."
  
  
• Name: Joost Lobler v The Commissioners for Her Majesty's Revenue and Customs (1.22MB)
  "Income Tax - ITTOIA 2005 - effect of partial surrenders of insurance policies by individual - did claimant make a mistake for which rectification is available? Yes. Should s. 539 of ITTOIA or s. 50 of TMA 1970 be read so as to remove restrictions on deficiency relief or to reduce the tax payable? No. Can the FTT entertain the public law issues? No."
  
  
• Name: Andrew Savva & others v The Commissioners for Her Majesty's Revenue and Customs (1.22MB)
  "INCOME TAX — fixed rate notes stripped of interest coupons — whether difference between purchase price of stripped note and redemption value a “discount” within Schedule D Case III or ITTOIA s 369 — yes — whether notes “deeply discounted securities” — no — appeal dismissed."
  
  
• Name: Malcolm Healey v The Commissioners for Her Majesty's Revenue and Customs (1.22MB)
  "INCOME TAX — floating rate notes stripped of intermediate interest coupons — whether difference between purchase price when coupons stripped and sale price when remaining coupons to redemption re-attached a capital or income gain — income — whether a “discount” within Schedule D Case III — yes — appeal dismissed."
  
  
• Name: HMRC v Hamilton & Kinneil (Archerfield) Ltd & Others (1.22MB)
  "INCOME TAX /CORPORATION TAX - Losses – interpretation of s118ZC ICTA 1988 limit on loss relief for members of LLPs - whether appellant’s third share in capital of LLP was “contributed” as capital (s118ZC(3) ICTA) on basis that this was the amount appellant had exposed to risk– no - whether appellant’s third share was included in amount the appellant was “liable to contribute” to the assets of the LLP in the event LLP was wound up (s118Z(4)(a) ICTA) – no - appeal from Tax Chamber allowed."
  
  
• Name: N & M Walkinshaw Ltd v HMRC (1.22MB)
  "VAT – sale of motor car on part-exchange terms – price of part-exchange car includes ‘over-allowance’ – value of supply of replacement car – periods prior to 1 August 1992 – s 10 VATA 1983 – application of ‘open market value’ – whether such value of replacement car should reflect a discount on a cash sale equivalent to the amount of the over-allowance – no – appeal dismissed."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Northumbrian Water Ltd (126KB)
  "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."
  
  
• Name: The Queen on The Application of Andrew Michael Higgs v The Commissioners for Her Majesty's Revenue and Customs (158KB)
  "Self-assessment and claim for repayment of overpayment on account - tax return including self-assessment and claim for repayment filed with HMRC after 4 year time limit in s.34(1) TMA 1970 – judicial review of decision of HMRC that claim out of time – whether s.34(1) applicable to self-assessment – no - whether decision of High Court in Morris & anr v HMRC [2007] EWHC 1181 (Ch) wrongly decided – no - alternative ground of review that HMRC required to exercise discretion to extend s.34(1) time limit not arising in light of conclusion on main ground, but if Upper Tribunal wrong on that ground then matter to be remitted to HMRC to give full and proper consideration to question whether to exercise discretion to extend - s.3 and s.6 Human Rights Act 1998 and Article 1 of Protocol 1 to the European Convention on Human Rights considered – relief on main ground granted - HMRC ordered to process the Claimant’s tax return including self-assessment. "
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Colaingrove Limited (105KB)
  "VALUE ADDED TAX - supplies of holiday accommodation and power by the operator of a holiday camp to customers taking short term holidays in static caravans or chalets - separate charges in respect of the accommodation and power - but the charge for power was irrespective of actual use and did not relate to the power consumed by the customer concerned - no appeal from finding that in economic terms the provision of power was part of a single complex supply of serviced holiday accommodation - whether on the basis of European Commission v France (Case C-94/09) the UK was entitled to legislate to provide for the reduced rate of VAT to apply to supplies of domestic fuel or power even in a case where such supplies formed an element in a large single complex supply which was not a supply of domestic fuel of power - interplay of that case with the Card Protection Plan jurisprudence (Case C349/96) - whether section 29A and Group 1, Schedule 7A, VATA provided for the reduced rate of VAT to apply to the charge made in respect of power in this case - held that it did not and that the standard rate of VAT must be applied to the entire single complex supply - appeal from the FTT allowed."
  
  
• Name: HMRC v Romie Tager QC (Executors of the Estate of Osias Tager deceased) (1.77MB)
  "INFORMATION NOTICES — FA 2008 Sch 36 para 1 — failure of respondents to comply with many of requirements of notices — continued failure despite imposition of daily penalties pursuant to Sch 36 para 39 — whether tax-related penalties should be imposed pursuant to para 50 — yes — scale of penalties to be imposed."
  
  
• Name: Ingenious Games LLP & Ors v HMRC (2.11MB)
  "First-tier Tribunal – Hearing of taxpayers appeals’ – Allegations of dishonesty relating to evidence adduced by the taxpayers on a particular issue – Burden of proof – Whether necessary for HMRC to plead the allegations – Adjournment refused by the FTT, and case management directions given for future conduct of the hearing – Whether the FTT erred in law – Taxpayers’ appeal against refusal of adjournment dismissed – HMRC’s appeal against case management directions allowed."
  
  
• Name: Spritebeam Ltd, Prowting Ltd, Versteegh Ltd and HMRC (2.09MB)
  "CORPORATION TAX — company lends money to another group company on terms that shares are paid to a different group company — is the value of the shares income of the lender under the loan relationship rules? — no, but only because of the effect of s. 80(5) of the Finance Act 1996 — is the value of the shares income of the share recipient? — yes — appeals dismissed."
  
  
• Name: CLAVIS LIBERTY FUND LLP1 v The Commissioners For Her Majesty's Revenue And Customs (137KB)
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v GB Housley Limited (181KB)
  "VAT—Self-billing - failure to complete a self-billing agreement - 4 traders deregistered - whether statutory appeal to be allowed and assessment discharged – No"
  
  
• Name: Tower Radio Limited/ Total Property Support Services Limited v The Commissioners for Her Majesty's Revenue and Customs (185KB)
  "INCOME TAX – Part 7 of the Income Tax (Earnings and Pensions) Act 2003 – restricted securities – tax avoidance scheme - the Ramsay principle"
  
  
• Name: Scotts Atlantic Management Ltd / Scotts Film Management Ltd v The Commissioners for Her Majesty's Revenue and Customs (173KB)
  "Corporation Tax: (1) Sch 24 FA 2003 – whether the deduction which would arise under a scheme which included a transfer of value occasioned by the grant of an option was “in respect of” an employee benefit contribution; (ii) section 74 TA 88: whether expense of contributions under the scheme was wholly and exclusively for the trade – had the FTT treated an incidental effect as a purpose "
  
  

• Name: Michael Macklin v The Commissioners for Her Majesty's Revenue and Customs (146KB)
  "INCOME TAX – UK-USA double tax agreement – whether pension income from the World Bank’s retirement scheme was eligible for relief from UK income tax as income from a “pension scheme established in” the USA for the purposes of the agreement – articles 3(1)(o) and 17(1)(b) of the agreement"
  
  
• Name: The Queen (on the application of ELS Group Ltd) v HMRC (1.72MB)
  "VAT- Judicial review- Construction of Business Brief 10/04- Did the claimant comply with BB10/04, alternatively, should BB10/04 be applied retrospectively- No on both counts- Permission to bring Judicial Review proceedings refused"
  
  
• Name: HMRC v Royal College of Paediatrics and Child Healthcare & Coleridge (Theobalds Road) Ltd - FTC/83/2013 (1.65MB)
  "VAT – Art 5, VAT (Special Provisions) Order 1995 - sale of freehold property with an agreement for a tenancy – tenant introduced by purchaser – whether transfer of a going concern – whether assessment within the period set by s73(6)(b) VATA 1995 – approach on appeal to record of evidence before the FTT"
  
  
• Name: Mark Allan v The Commissioners for Her Majesty's Revenue and Customs (135KB)
  "Unapproved pension scheme - assessment raised on employee pursuant to s. 386 Income Tax (Earnings and Pensions) Act 2003 in respect of a contribution of assets by his employer – whether s.386 arguably to be construed as inapplicable by reason of rule of construction in s.3 Human Rights Act 1998, on basis that assessment would otherwise infringe Article 1 of Protocol 1 to the European Convention on Human Rights -no – whether decision of Court of Appeal in Irving v HMRC [2008] EWCA Civ 6 was per incuriam – whether First-tier Tribunal entitled to strike out appeal under rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 - yes: decision of First-tier Tribunal upheld"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Astral Construction Limited (166KB)
  "VALUE ADDED TAX - zero rating - construction of nursing home on site of and incorporating redundant church building - whether construction of building for purposes of Item 2 Group 5 Schedule 8 VAT Act 1994 - yes - whether enlargement of or extension to existing building - no - whether special residential conversion of building – yes - appeal dismissed"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited (230KB)
  "VAT – exemption - financial services – Art 13B(d)(3), Sixth Directive – Group 5, Sch 9 VATA 1994 – booking fees on concert ticket purchases – whether for “card processing services” - effect of Scottish Court decision on English tribunal"
  
  
• Name: Market & Opinion Research International Ltd v The Commissioners for Her Majesty's Revenue and Customs (139KB)
  "COSTS – withdrawal of case by HMRC before FTT – claim for costs by appellant on basis that HMRC had acted unreasonably in defending or conducting the proceedings – rule 10(1)(b), Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – whether FTT applied the correct legal test – whether the reasons for HMRC were not properly disclosed and FTT was led into error"
  
  
• Name: Colaingrove Ltd v The Commissioners for Her Majesty's Revenue and Customs (159KB)
  "VAT – whether veranda sold with a static caravan is zero-rated as part of a single supply – Group 9, Sch 8 VATA – whether principles in Card Protection Plan (CPP) apply – Talacre Beach, French Undertakers and Morrisons considered"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Anthony Barkas (134KB)
  "VALUE ADDED TAX - zero rating - DIY residential conversion scheme - conversion of two commercial buildings on same site into live/work unit consisting of residential building and workshop/office building - whether residential building designed as a dwelling - whether planning permission description of development as live/work unit and/or condition that workshop/office only to be used/operated by occupiers of dwelling prohibited separate use or disposal of dwelling - no - appeal dismissed"
  
  
• Name: The Commissioners For Her Majesty's Revenue And Customs v GMAC UK PLC (Formerly General Motors Acceptance Corporation (UK) PLC) (49KB)
  "Directions following preliminary ruling from Court of Justice – review of earlier decision in light of subsequent Court of Appeal authority"
  
  
• Name: Project Blue Limited v The Commissioners for Her Majesty's Revenue and Customs (264KB)
  "Stamp Duty Land Tax - Sale and sub-sale of large development site – Application of Finance Act 2003, section 45(3), in the form current in 2007 and 2008 - Sub-sale to financial institution – Interpretation and application of Finance Act 2003, section 71A - Interpretation and application of anti-avoidance provisions in Finance Act 2003, sections 75A and 75B - Identification of “V” and “P” for the purposes of section 75A - Interpretation of section 75A(7) - The chargeable consideration pursuant to section 75B – Was the notional land transaction pursuant to section 75A notifiable under section 77? – Interpretation of land transaction return served by Appellant – Effect of closure notice served by HMRC - Procedural matters"
  
  
• Name: James McKeowan Haulage v Director of Border Revenue (816KB)
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Keith Donaldson (99KB)
  "PENALTIES – late submission of income tax returns – FA 2009 Sch 55 – daily penalties – whether correctly notified in accordance with FA 2009 Sch 55 para 4(1)(c) – yes – appeal allowed"
  
  
• Name: GSM Export UK Ltd (in administration) & Sprint Cellular Division Ltd (in administration) v The Commissioners for Her Majesty's Revenue and Customs (319KB)
  "VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Was a Judge of the FTT biased or apparently biased or otherwise were there irregularities in the decision? No. Appeal dismissed."
  
  

• Name: Fidex Limited v The Commissioners for Her Majesty's Revenue and Customs (221KB)
  "Procedure - appeal against closure notice - reliance on grounds for amendment not stated in closure notice - Tower McCashback considered Corporation tax – loan relationships – application of paragraph 13 Sch9 FA 1996 to debit arising under para19A"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Longridge on the Thames (142KB)
  "VAT – whether building intended for use solely for a relevant charitable purpose – charity with objects of educating young people in water borne activities – construction of training centre – whether construction services zero-rated – whether charity carrying on a business/economic activity – Section 30 and items 2 and 4 of Group 5 of Schedule 8 to VATA 1994 – Note (6) to Group 5"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v BPP University College of Professional Studies Ltd and others (119KB)
  "PROCEDURE – HMRC barred from further participation – F-tT rule 8 – whether F-tT applied correct principles – no – whether F-tT’s decision outside reasonable exercise of judicial discretion – yes – decision set aside and remade – no barring order"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v IA Associates Ltd (1.39MB)
  
  
• Name: HMRC v Asiana Ltd (1.69MB)
  "Permission given by F-tT to amend notice of appeal – appeal by HMRC – appeal allowed."
  
  
• Name: Spring Salmon & Seafood Ltd v HMRC (1.91MB)
  "CORPORATION TAX – appeal in F-tT against amendments made by closure notices – jurisdiction – claim for terminal loss relief – denied in closure notices relating to other years – whether jurisdiction to consider the appeal – no – appeal to Upper Tribunal dismissed"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Asim Patel (56KB)
  "COSTS – HMRC successful before Upper Tribunal – appeal from First-tier Tribunal where no costs-shifting possible – application by HMRC for costs of appeal – criteria to be borne in mind – UT rule 10 – no costs direction made."
  
  
• Name: Totel Limited v The Commissioners for Her Majesty's Revenue and Customs (228KB)
  "VAT – appeals against assessment – applications to be relieved of obligation to deposit amounts assessed on ground of hardship – whether First-tier Tribunal erred in dismissing applications – s. 84(3B) Value Added Tax Act 1994."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Roy Shields (148KB)
  "VALUE ADDED TAX – input tax - DIY Builders Scheme – construction of dwelling as equestrian facilities managers residence - whether designed as a dwelling for purposes of Group 8 of Schedule 5 VAT Act 1994 - whether description in planning application as equestrian facilities managers residence prohibited separate use of dwelling - no - whether planning permission condition that occupation of dwelling be limited to person solely employed by the equestrian business and any resident dependants prohibited separate use of dwelling - yes - appeal allowed."
  
  
• Name: Isle of Wight Council and others v The Commissioners For Her Majesty's Revenue and Customs (160KB)
  "VALUE ADDED TAX – local authorities – off-street parking – whether treatment as a non-taxable person would result in significant distortion of competition within Sixth VAT Directive art 4.5 – yes – no error of law in the findings of the FTT – appeal dismissed."
  
  
• Name: GSM Export UK Ltd (in administration) & Sprint Cellular Division Ltd (in administration) v The Commissioners for Her Majesty's Revenue and Customs (117KB)
  "PROCEDURE – application for an order for security for costs – CPR, rule 25 - whether reason to believe appellants will be unable to pay respondents’ costs if ordered to do so – significance of ATE insurance – whether just to make an order in all the circumstances of the case – weight to be attached to lateness of application."
  
  
• Name: Westinsure Group Ltd v HMRC (1.95MB)
  "VAT – exemption for provision of services of an insurance broker or agent – whether exemption applies to services provided to facilitate insurance brokers obtaining better terms and related benefits from insurance companies and other insurance related services – Article 135.1(a) Directive 2006/112 EC – Schedule 9 Group 2 Value Added Tax Act 1994."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v University of Huddersfield Higher Education Corporation (170kb)
  "VALUE ADDED TAX - University making exempt supplies of education services – refurbishment of leasehold property – lease of property to trust and underlease to University of property by trust – exercise of option to treat lease and underlease as taxable – whether input tax deductible as related to taxable supply of immovable property – purpose of EU and domestic legislation – whether scheme constitutes abuse of right - appeal allowed"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v J R Martin (195kb)
  "INCOME TAX - Liability of employee under his employment contract to refund a proportion of a taxable Signing Bonus when the employee gave notice to resign prior to the end of the period for which the employee had committed to remain an employee – whether Signing Bonus "earnings"; whether repayment "negative Taxable Earnings" – Yes – appeal dismissed"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Sportech Plc & Ors (127kb)
  "VAT – Exemption in Group 4 of Schedule 5 to Finance Act 1972 – Playing games of chance – Whether "Spot the Ball" competition is a "game" – Whether entrants are "playing" a game" Appeal Allowed"
  
  
• Name: Taylor Clark Leisure Plc v The Commissioners For Her Majesty's Revenue and Customs (78KB)
  "VAT – Fleming claims - Preliminary Issues – Time-bar: construction of VATA 1994, s. 80 – Entitlement: whether right to repayment assigned; whether right capable of assignation; VATA 1994, s. 43. "
  
  

• Name: John Hargreaves v HMRC (1.86MB)
  "Procedure – preliminary issue – Capital Gains Tax – appeal against discovery assessment on basis both that HMRC not competent to make assessment and that taxpayer not in fact resident during year of assessment – whether competence of HMRC to make discovery assessment should be heard as a preliminary issue – s. 29 Taxes Management Act 1970"
  
  
• Name: The Vaccine Research Limited Partnership and Patrick Lionel Vaughan -and- The Commissioners for Her Majesty's Revenue and Customs (293KB)
  "Capital allowances – expenditure on research and development – whether partnership trading – quantum of expenditure incurred on research and development – whether trade conducted on a commercial basis – location of partnership’s trade – income tax relief for interest incurred on borrowings to fund partnership capital – deductibility of fee incurred by partnership in consideration for services – whether wholly and ordinarily incurred for the purpose of the partnership’s trade"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v David Thomson (162KB)
  "Income tax – Industrial buildings allowance – Commercial building in enterprise zone – Building leased by health board for use as laundry – Agreement with two other health boards for use of laundry by them in consideration of payment comprising share of total cost – Whether First-tier Tribunal entitled to find that building used for the purposes of a trade (yes) – Capital Allowances Act 2001, sections 271 and 281 – Appeal refused"
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v British Film Inistitute (170KB)
  "VALUE ADDED TAX - exemption for cultural services - supplies of right of admission to cinema by body governed by public law - whether Article 13A(1)(n) Sixth Directive sufficiently clear and precise to have direct effect - appeal dismissed"
  
  
• Name: S Tarafdar t/a Shah Indian Cuisine v The Commissioners for Her Majesty's Revenue and Customs (116KB)
  "Costs – withdrawal by HMRC of case before First-tier Tribunal – whether HMRC acted unreasonably in defending or conducting the proceedings – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, rule 10(1)(b) – appellant argued that VAT assessment was fatally flawed – whether assessment made to best judgment – whether FTT erred in law in refusing appellant’s application for costs."
  
  
• Name: The Commissioners for Her Majesty's Revenue and Customs v Asim Patel (106KB)
  "VALUE ADDED TAX – Repayment claim under DIY Builders’ and Converters’ VAT Refund Scheme – claim refused by HMRC – appeal allowed by First-tier Tribunal – whether VATA s 35 and VAT Regulations 1995 reg 201 satisfied – whether permission pursuant to s 73A Town and Country Planning Act 1990 had retrospective effect for VAT purposes – whether FTT erred in law – claim failed to meet reg 201 requirements – appeal allowed ."
  
  

• Name: Leeds City Council v HMRC (1.86MB)
  "COSTS – respondents successful in appeal – application for costs made four working days late – whether time limit should be extended – principles to be applied – UT Rules 2, 5, 10 – Mitchell, McCarthy & Stone and Denton considered –extension of time allowed."
  
  
• Name: Andrew Chappell v The Commissioners for Her Majesty's Revenue and Customs (164kb)
  "INCOME TAX – tax avoidance scheme – whether there was transfer of overseas securities and payment of manufactured overseas dividend when relevant statutory provisions construed purposively and transactions viewed realistically - no – whether annual payment not payable under deduction and retention of income tax was deductible for purposes of income tax - no – if payment deductible as payment of manufactured overseas dividends treated as annual payments within section 349(1) ICTA 1988 whether Section 3 ICTA 1988 restricts tax relief to higher rate – yes – appeal by Appellant dismissed and appeal by Respondents allowed."
  
  
• Name: Ian Charles t/a Boston Computer Group Europe v The Commissioners for HMRC (170kb)
  "VALUE ADDED TAX – input tax – MTIC appeal – whether connection with fraud established – whether, if so, appellant should have known of that connection – inadequate explanation of F-tT’s reasoning and conclusions –whether evidence sufficient to support F-tT’s conclusions – yes – appeal dismissed."
  
  
• Name: The Commissioners for HMRC v Fairford Group PLC (In Liquidation) and another (141kb)
  "PROCEDURE – MTIC appeal – application to strike out part of appellant’s case – evidence served by respondents but no contrary evidence served by appellant – appellant requiring respondents to prove their case but advancing no positive case of its own – First-tier Tribunal refusing to strike out – whether jurisdiction to strike out – yes – whether discretion reasonably exercised – yes – guidance to FTT offered."
  
  
• Name: The Commissioners for HMRC v David Finnamore (T/A Hanbidge Storage Services) (145kb)
  "VAT – Classification of supply of plot of land and storage container - Item 1 Group 1 Schedule 9 Value Added Tax Act – supply exempt – no – appeal allowed."
  
  
• Name: HMRC v Nicholas Race (150kb)
  "EXCISE DUTY – assessment in relation to excise goods seized from respondent – appeal from refusal to strike out statutory appeal – appeal allowed in part – ground of appeal struck out in part –application remitted."
  
  
• Name: HMRC v GB Housley (181kb)
  "VAT–Self-billing- failure to complete a self-billing agreement- 4 traders deregistered – whether discretion under regulation 29(2) of VAT Regulations 1995 properly exercised – No – whether assessment to be discharged– Adjourned for further argument."
  
  
• Name: Pierhead Purchasing Ltd v HMRC (129kb)
  "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."
  
  
• Name: Philip Graham Tindale v HMRC (102kb)
  "INCOME TAX – relief for error or mistake – Section 33 Taxes Management Act 1970 – jurisdiction of the Upper Tribunal – whether decision of the First-tier Tribunal gave rise to a right of appeal – no – appeal dismissed."
  
  
• Name: The Commisioners for HMRC v (1) Murray Group Holdings Ltd,(2) Murray Group Management Ltd,(3) The Premier Property Group Ltd, 4) G M Mining Ltd, (5) RFC 2012 PLC (in liquidation) (formerly The Rangers Football Club plc) (160kb)
  "Income Tax and NIC – emoluments/earnings – tax avoidance scheme - remuneration trust – employees’ individual sub-trusts – "protectors" - (1) whether payments into sub-trusts were emoluments/earnings subject to PAYE and NIC; -No (2) whether loans from sub-trusts were emoluments/earnings subject to PAYE and NIC; -No (3) "Ramsay" principle - whether FTT erred in law; - No - Case remitted to FTT to determine certain matters, but otherwise appeal dismissed."
  
  
• Name: Totel Distribution Ltd v HMRC (55kb)
  "VAT – Missing Trader Inter-Community fraud, contra-trading, whether the appellant knew or should have known that the transactions were connected to fraudulent evasion of VAT. Did the FTT apply the right test? Yes. Appeal dismissed."
  
  
• Name: SRI International v HMRC (117kb)
  "COSTS – application for an order for costs in proceedings on appeal from the Tax Chamber of the First-tier Tribunal – rule 10 of the Tribunal Procedure (Upper Tribunal) Rules 2008 – further application for an order for costs of the appeal to the Tax Chamber of the First-tier Tribunal pursuant to section 12(4)(a) of the Tribunals, Courts and Enforcement Act 2007 - appeal proceedings commenced before 1 April 2009 – whether Tribunal should exercise discretion under para. 7, Sch. 3 Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 to allow award of costs under Rule 29, Value Added Tax Tribunals Rules 1986 – yes – applications granted."
  
  
• Name: Reddrock Limited v The Commissioners for HMRC (113kb)
  "VALUE ADDED TAX – input tax – whether supplies made – whether First-tier Tribunal’s decision provided adequate reasons for finding that supplies not made – yes – appeal dismissed."
  
  
• Name: South African Tourist Board v HMRC (213kb)
  "VAT – input tax recoverability – s 26 VATA – reg 103 VAT Regulations – whether certain activities of appellant would be taxable supplies if made in the UK – whether supplies made for a consideration – art 2, Principal VAT Directive – Apple and Pear; Tolsma – whether appellant acting as a taxable person – economic activity – art 9, Principal VAT Directive ."
  
  
• Name: The Commissioners for HMRC v Lok'nStore Group Plc (209kb)
  "VAT – input tax - partial exemption – company making taxable supplies of storage and exempt supplies of insurance – special method for calculating proportion of deductible input tax on overheads – whether special method produces fairer and more reasonable result than standard method – held yes by FTT – whether FTT erred in law in so concluding – held no – appeal dismissed."
  
  
• Name: Earthshine Limited v The Commissioners for HMRC (194kb)
  "VALUE ADDED TAX – input tax – denial of right to deduct on grounds of knowledge of connection of appellant’s transactions to fraud – whether First-tier Tribunal entitled to reach conclusion of knowledge or means of knowledge – yes – appeal dismissed."
  
  
• Name: Targetti (UK) Limited v The Commissioners for HMRC (175kb)
  "ANTI-DUMPING DUTY – whether the validity of Council Regulation (EC) No. 1470/2001 should be referred to the Court of Justice of the European Union."
  
  

• Name: HMRC v McLaren Racing Ltd (164kb)
  "CORPORATION TAX – whether penalty imposed by Formula One governing body for breach of its non-statutory code deductible in computing profits to be charged to corporation tax - held no - appeal allowed."
  
  
• Name: Portland Gas Storage Limited v The Commissioners for HMRC (132kb)
  "STAMP DUTY LAND TAX – jurisdiction of the First-tier Tax Tribunal – whether Respondents made a decision giving rise to a right of appeal – yes – paragraphs 6, 12, 23, 24 and 35 Schedule 10 Finance Act 2003 – appeal allowed."
  
  
• Name: Kenneth Charles Noble v HMRC (120KB)
  "VALUE ADDED TAX – Edwards v Bairstow - whether First-tier Tribunal erred in law in finding that that supplies shown on invoices did not take place - no - appeal dismissed"
  
  
• Name: BUPA Insurance Ltd v HMRC (1MB)
  "Meaning of "beneficial entitlement", "Group Relief" "Consortium Relief". Section 403C and sch 18 Taxes Act 1988"
  
  
• Name: HMRC v Earlsferry Thistle Colf Club (126kb)
  "VAT – jurisdiction of Tribunal – appeal by recipient of supply against refusal by HMRC to repay VAT erroneously charged on exempt supply – VATA 1994, section 80 – exercise of Community law right to obtain repayment directly from HMRC –whether Tribunal erred in refusing application to strike out – Appeal allowed."
  
  
• Name: First Class Communications v HMRC (137kb)
  "CASE MANAGEMENT - whether First-tier Tribunal erred in law in allowing evidence from appeal to be admitted in later appeal by same appellant and directing that appeals be consolidated - no - appeal dismissed"
  
  
• Name: HMRC v European Brand Trading Ltd (75kb)
  "Excise Duty – order of magistrates’ court condemning goods as forfeited – further goods deemed to be duly condemned as forfeited – application by owner of goods for restoration of goods – decision not to restore goods – review decision upholding original decision not to restore goods – review decision set aside by First-tier Tribunal – directions as to further review – whether directions appropriate – extent to which further review should investigate for any purpose whether duty paid on goods which were condemned as forfeited"
  
  
• Name: Next Distribution Ltd and Others v HMRC (93kb)
  "CORPORATION TAX – whether industrial buildings within s18 CAA – On facts – No – appeal dismissed"
  
  
• Name: Patersons of Greenoakhill Limited v HMRC (155kb)
  "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"
  
  
• Name: HMRC v Roger Skinner Ltd (83kb)
  "VALUE ADDED TAX – whether certain kinds of dog food were pet food – meaning of "meal" in expression "biscuits and meal" in zero-rating schedule"
  
  
• Name: HMRC v Pinevale Ltd (39kb)
  "Value Added Tax – Reduced rate supply – Energy saving materials – Insulation for roofs – Polycarbonate panels for conservatories – Panels supplied to create new roof – Panels supplied to replace existing panels – Whether energy saving materials comprising insulation for roofs – Appeal allowed – VATA 1994 Schedule 7A Group 2"
  
  
• Name: Softhouse Consulting Ltd v HMRC Ltd (519kb)
  "Respondents’ application for a direction in respect of their costs of and incidental to the appellant’s application for permission to appeal "
  
  

• Name: HMRC v McCarthy & Stone (Developments) Ltd (88kb)
  "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 "
  
  
• Name: Mercedes-Benz Financial Services UK Ltd v HMRC (133kb)
  "VAT – SUPPLY – whether a particular type of motor vehicle finance agreement, called "Agility", was a supply of goods or services"
  
  
• Name: Greene King PLC & Greene King Acquisitions Ltd v HMRC (323kb)
  "CORPORATION TAX – loan relationship – assignment of right to interest under the loan to another group company – effect of assignment on recognition of loan in accounts of assignor company – proper application of loan relationship provisions to the assignee company"
  
  
• Name: The Queen on the Application of (1) Jorge Manuel De Silva (2) Bernard Alec Dokelman v The Commissioners For Her Majesty's Revenue and Customs (1.42MB)
  "Film partnerships – partnership trading losses – inclusion of trading losses in partners’ self-assessment tax returns – claims to utilise those losses for carry back relief – means of challenge available to HMRC "
  
  
• Name: FTC/89/2012 Mr J P Gilchrist (as trustee of the J P Gilchrist 1993 Settlement) V HMRC (177kb)
  "INHERITANCE TAX - discretionary settlement - 10-year charge – whether the proceeds of sale of scrip dividend shares to which s.249 ICTA 1988 applies are deemed to be income not only for the purposes of ICTA 1988 but also for the purposes of trust law generally and for the purposes of Inheritance Tax
  PRECEDENT – whether the Upper Tribunal is bound by a prior decision of the High Court
  Appeal of taxpayer dismissed "
  
  
• Name: HMRC v Mark Stolkin (74kb)
  "CAPITAL GAINS TAX – Relationship between Enterprise Investment Scheme relief and Taper Relief in relation to properties that had been used for both business and non-business purposes, either concurrently or at different times, in the period of ownership by the taxpayer – Appeal allowed "
  
  
• Name: Clear Plc (In Liquidation) v Director of Border Revenue (166kb)
  "PROCEDURE – application to reinstate appeal struck out for failure to co-operate with the Upper Tribunal – Rule 8(3)(a) Tribunal Procedure (Upper Tribunal) Rules 2008 – whether special circumstances justify reinstatement – no – application refused "
  
  
• Name: Reed Employment Plc and others v HMRC (552kb)
  
• "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"
• 
  
• Name: Lifeline Europe Limited v HMRC (945kb)
  "VAT – MTIC fraud – whether contra-trading outside scope of decision in Kittel – no – appeal dismissed – permission to appeal refused "
  
  
• Name: HMRC v Colaingrove Limited (105kb)
  "Value Added Tax – zero-rating – static caravans in Group 9 of Schedule 8 to Value Added Tax Act 1994 – meaning of ’removable contents’ – Item 4 of Group 5 of Schedule 8 - meaning of ’building materials’ – meaning of ‘fitted furniture’ "
  
  
• Name: HMRC v Caithness Creels Limited (239kb)
  "CUSTOMS DUTIES – duty suspension – shipwork end-use relief – imported goods used in manufacture of lobster creels subsequently supplied for equipping fishing vessels – refusal of renewal of authorisation – whether processing of imported goods in the course of manufacture of creels excluded the goods from end-use relief – Council Regulation 2658/87/EEC, Annex I, Part One, Section II.A.1"
  
  

• Name: Bedale Golf Club Limited v HMRC (101kb)
  "WASTED COSTS – section 29(4) of the Tribunals, Courts and Enforcement Act 2007"
  
  
• Name: DMWSHNZ Ltd (in members' voluntary liquidation ) v HMRC (121kb)
  "Corporation tax – disposal of qualifying corporate bonds – disposal of debts - section 116(10) Taxation of Chargeable Gains Act 1992 – held-over capital gain brought into charge – joint election under section 171A TCGA – whether disposal by repayment of the debt underlying the bonds is a disposal ‘to’ a person outside the corporate group – whether the bonds exist after the repayment of the debt and are disposed of ‘to’ the debtor – reliance on extra-statutory material for construction of relevant provisions"
  
  
• Name: Stephen Colchester v HMRC (110kb)
  "VAT - zero rating - whether a building designed as a dwelling built in grounds of existing house was an annexe to existing building - yes - appeal dismissed"
  
  
• Name: HMRC v Apollo Fuels & others (177kb)
  "Income tax – car leased to employee – mileage allowance payments – whether lease arrangement falling within section 114 Income Tax (Earnings and Pensions) Act 2003 – application of sections 114(3) and 62 ITEPA - whether National Insurance Contributions payable on car – whether car is a ‘company vehicle’ for the purpose of section 236(2) ITEPA"
  
  
• Name: Softhouse Consulting Limited v HMRC (92kb)
  "Respondents’ application for a direction in respect of their costs of and incidental to the appellant’s application for permission to appeal"
  
  
• Name: Aspect Capital PLC v HMRC (163kb)
  "CORPORATION TAX – deemed charge under section 419(1) ICTA 1988 on loans to participators – whether company made loan to employees under employee share scheme - yes – whether company made an advance to employees under scheme - no – whether employees incurred a debt under scheme – yes – whether debt has any value before occurrence of contingent event – yes - appeal dismissed"
  
  
• Name: (1) John and Elaine Graham trading as X and O's Amusements(2) X AND Os Paisley Cross Limited,(3) Bathgate Leisure Limited(4) Kirkern Limited v HMRC (64kb)
  "VAT – Application for permission to appeal out of time; whether in the exercise of its discretion, the First-tier Tribunal erred in law. The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (as amended) Rule 20, VATA 1994 s 83"
  
  
• Name: Universal Enterprise (EU) Limited and others v HMRC (91kb)
  "PROCEDURE – whether permissible to strike out parts of grounds of appeal as bound to fail – UT rules 5, 8, TCEA s 25, CPR Pt 52.9 – no power to strike out and would not be exercised even if existed REFERENCE – whether later CJEU jurisprudence undermines judgment in Mobilx – no – reference refused"
  
  
• Name: Bristol & West PLC v HMRC (174kb)
  "Taxation of profits made on sale or transfer of derivatives under Finance Act 2002. Whether transfer disregarded between subsidiaries where one of the companies is not subject to the regime under the 2002 Act. Closure Notice – whether effective when sent by mistake known to the tax payer company. Held: The transfer was not to be disregarded for the purposes of the 2002 Act but the Closure Notice was effective and prevented HMRC from seeking to claim tax in that tax year arising out of the transfer between the two companies. Appeal allowed"
  
  
• Name: HMRC v Mitesh Dhanak (109kb)
  "Non-approved retirement benefits scheme – refusal of relief from income tax in respect of payments by employer – proper procedure for challenge by taxpayer – judicial review or statutory appeal Non-approved retirements benefits scheme – refusal of relief after issue of closure notice – whether too late to challenge refusal in appeal against closure notice (if statutory appeal were the correct route of challenge) Non-approved retirements benefits scheme – section 392 Income Tax (Earnings and Pensions) Act 2003 – substitution of taxpayer’s brother for taxpayer as beneficiary – meaning of "event" – whether substitution was a "payment" if made pursuant to a moral but not legal obligation – whether payments by the brother to the taxpayer out of benefits under the scheme could be in substitution for benefits for the taxpayer"
  
  
• Name: Lane Fouracres Associates v HMRC (121kb)
  "CUSTOMS DUTY – Community Customs Code – Generalised system of preferences – whether relevant time limit for repayment of duties not legally owed is three years – Article 236(2) Council Regulation 2913/92/EEC – no – proof of origin of goods must be submitted within ten months of issue – Article 90(b) Commission Regulation 2454/93"
  
  
• Name: Reddrock Ltd v HMRC (113kb)
  "VALUE ADDED TAX – input tax – whether supplies made – whether First-tier Tribunal’s decision provided adequate reasons for finding that supplies not made – yes – appeal dismissed"
  
  

• Name: HMRC v Ingenious Games LLP, Inside Track Productions LLP, Ingenious Film Partners 2 LLP (177kb)
  "Disclosure of documents in a tax appeal – third party disclosure – circumstances in which the Upper Tribunal will allow appeal in respect of exercise of case management powers by the First-tier Tribunal"
  
  
• Name: HMRC v Brockenhurst College (115kb)
  "VAT – whether supplies of catering and entertainment services to members of the public are exempt as supplies closely related to the provision of education – Sixth VAT Directive, Article 13A(1)(m); Principal VAT Directive, Article 132(1)(i) – VATA 1994, Sch 9, Group 6, Item 4"
  
  
• Name: Edgeskill Limited v HMRC (331kb)
  "VAT – MTIC fraud – (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the Court of Appeal in Mobilx – whether subsequent CJEU judgments cause that interpretation to be open to doubt – Mahagében and Dávid; Tóth; Bonik – (2) whether findings of fact or conclusions drawn by First-tier Tribunal from its findings of fact were perverse or irrational – appeal dismissed and application for reference to CJEU refused"
  
  
• Name: HMRC v Cooneen Watts & Stone Limited (3.63MB)
  "CUSTOMS DUTY – relief for military end use – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – council regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to the availability of relief – entitlement to remission of duties – articles 236 and 239 of the Customs Code"
  
  
• Name: Annova Limited v HMRC (135kb)
  "Value Added Tax – input tax – disallowance of input tax – MTIC fraud – whether Appellant should have known that its purchase was connected with fraud"
  
  
• Name: HMRC v McCarthy & Stone (Developments) Limited, Monarch Realisations No 1 PLC (in administration) (178kb)
  "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"
  
  
• Name: Dr Samad Samadian v HMRC (178kb)
  "Deduction of travel expenses – medical practitioner in private practice - travel between office at home and place of business – travel between other locations and place of business - whether "wholly and exclusively" for the purposes of a trade or profession – section 74 ICTA 1988 – section 34 ITTOIA 2005 "
  
  

• Name: Else Refining and Recycling v HMRC (138kb)
  "Value Added Tax – input tax – disallowance of input tax – MTIC fraud – whether fraudulent evasion of VAT – whether Appellant knew or should have known that its purchases were connected with fraud "
  
  
• Name: Eclipse Film Partners (No. 35) LLP v HMRC (248kb)
  "Carrying on a trade – Edwards v Bairstow [1956] AC 14 – R(Jones) v First-tier Tribunal [2013] UKSC 19 – business involving the exploitation of films with a view to profit – section 609 ITTOIA "
  
  
• Name: David Stephen Sanderson v HMRC (158kb)
  "CAPITAL GAINS TAX – validity of a "discovery" assessment under section 29(1) of the Taxes Management Act 1970 - whether a "discovery" – whether conditions of section 29(4) and (5) of the Act satisfied"
  
  
• Name: Leeds City Council v HMRC (250kb)
  "VALUE ADDED TAX – claim for repayment of VAT – failure of UK to implement Article 4.5 of Sixth VAT Directive – erroneous guidance issued by HMRC – curtailment of limitation period for claims – section 80 VAT Act 1994 – whether compatible with EU legal principles – appeal dismissed"
  
  
• Name: The Queen (on the application of Kevin Rouse) v HMRC (62kb)
  "PROCEDURE – review of decision – whether conclusions should be changed following later Supreme Court judgment – yes – review undertaken and decision altered"
  
  

• Name: Fonecomp Ltd v HMRC (141kb)
  "VAT – MTIC fraud – (1) whether First-tier Tribunal erred in law in applying the Kittel principle as interpreted by the court of appeal in Mobilx – whether that interpretation is open to doubt by subsequent CJEU judgments – Mahagében and Dávid; Tóth; Bonik; LVK-56 – no – (2) whether conclusions drawn by First-tier Tribunal from its findings of fact were irrational – no – appeal dismissed and application for reference to CJEU refused"
  
  
• Name: HMRC v Our Communications Limited (103kb)
  "Value Added Tax – input tax – repayment supplement – whether repayment supplement payable in respect of VAT credit claimed other than in VAT return"
  
  
• Name: Finance & Business Training Ltd v HMRC (131kb)
  "Value Added Tax – whether services provided by Appellant exempt under Value Added Tax Act 1994, Schedule 9, Group 6, Item 1 – whether Appellant was "an eligible body" within Note (1)(b)- whether Appellant was a college or institution of the University of Wales – whether possible to be an eligible body in relation to some of the Appellant’s activities and not an eligible body in relation to the remainder of its activities"
  
  
• Name: HMRC v Anthony Bosher (117kb)
  "The Appellant’s application to raise a new point in this appeal is REFUSED"
  
  
• Name: FTC/03/2013 - HMRC v Anthony Bosher (186kb)
  "CONSTRUCTION INDUSTRY SCHEME – fixed and month 13 penalties –late filing of returns – no reasonable excuse – proportionality of penalties – whether within wide margin of appreciation – interpretation of s 100B Taxes Management Act 1970 – Human Rights Act 1998 – appeal allowed"
  
  
• Name: FTC/56/2013 - Timothy Harding v HMRC (109kb)
  "INCOME TAX - penalty for careless inaccuracy within a self assessment return leading to understatement of liability to tax - appellant in receipt of compensation payment exceeding £30,000 on termination of employment - appellant failed to include payment in tax return - compensation sum subsequently taxed and penalty levied - appeal against penalty - FTT held that appellant had been careless and penalty affirmed - FTT decision upheld and appellant’s appeal dismissed"
  
  
• Name: FTC/64/2012 - Butlers Ship Stores Limited v HMRC (159kb)
  "EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 – validity of Regulation 7 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001"
  
  

• Name: FTC/81/2012 - Loughborough Students Union v HMRC (184kb)
  "VAT – exemptions – cultural services – bodies managed and administered on an essentially voluntary basis - student union governed by council – salaried sabbatical officers of executive committee as voting then non-voting members of council - whether FTT entitled to find student union not managed and administered on an essentially voluntary basis – yes" "VAT – exemptions – fund-raising – whether conditions of exemption that primary purpose of events is raising of money and events promoted as primarily for raising money necessary to ensure events not likely to cause distortion of competition – issue remitted to FTT to determine."
  
  
• Name: FTC/47 & 50/2012 - HMRC - and - Sir Fraser Morrison (232kb)
  "CGT – s.49 TCGA 1992 – contingent liability – capacity – representation made of a disposal – costs as a contingent liability."
  
  
• Name: FTC/67/2012 - HMRC v TomTom International BV (93kb)
  "CUSTOMS DUTIES – tariff classification – replacement mounting for sat-nav device – whether BTI correct – whether mounting proper to heading 3926 (articles of plastics), 8302 (miscellaneous articles of base metal), 8529 (parts for certain devices), 8708 (parts and accessories of motor vehicles) – classification to 8302 correct – appeal determined accordingly."
  
  
• Name: HMRC v Charles Michael O'Rorke (151kb)
  "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."
  
  
• Name: HMRC v SHS International Ltd (45kb)
  
  
• Name: Philip John Wright v HMRC (151kb)
  "Proceeding in the absence of the appellant – appellant providing medical certificate not complying with tribunal’s directions – appellant wishing to delay hearing pending complaints procedure –whether decision of tribunal to go ahead perverse – whether account taken of irrelevant matters. Bias – Porter v MacGill - whether decision of tribunal was such as to give rise to a real possibility of bias by reason of extensive reference to a decision which had been set aside. Decision of FTT set side."
  
  
• Name: EP Barrus Ltd & Kubota (UK) Ltd v HMRC (144kb)
  "CUSTOMS DUTY -Binding Tariff Informations-whether imported utility vehicles should be classified as "dumpers designed for off-highway use"-yes-appeal allowed"
  
  

• Name: HMRC v Marco Trading Company Ltd (151kb)
  "CUSTOMS DUTY-post clearance demands-whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule satisfied-no-whether substantiating documents produced-no-whether duty may be remitted-whether a special situation existed-no-Article 78 Commission Regulation (EEC)2454/93, Article 239 Council regulation 2913/92/EEC-appeal allowed"
  
  
• Name: FTC/89/2011 Eyedial v HMRC (337kb)
  "VAT – missing trader intra-community (MTIC) fraud – extent of challenge by appellant to HMRC’s case before the First-tier Tribunal ("FTT") – whether certain evidence was properly admitted by the FTT – whether there was sufficient evidence to support the FTT’s finding that the appellant should have known that its transactions were connected to fraudulent evasion of VAT – held, there was – appeal dismissed"
  
  
• Name: FTC/62/2012 - HMRC v Arkeley Limited (In liquidation) (158kb)
  "VAT – zero-rating – evidence of export of goods – whether First-tier Tribunal erred in law in finding that the conditions for zero-rating were met in respect of certain invoices – Principal VAT Directive, articles 131 and 146 – VATA 1994, s 30 – VAT Regulations 1995, reg 129 – VAT Notice 703 – appeal dismissed.
  
  VAT – input tax – application for permission to appeal – whether arguable case that First-tier Tribunal erred in law in finding that an invoice was paid in full within 6 months of date of supply – VATA 1994, s 26A – permission refused"
  
  
• Name: London College of Computing Ltd v HMRC (258kb)
  "VAT – Exempt supplies – education – whether provided by "eligible body" – whether college of a university – tests to be applied – appeal dismissed"
  
  
• Name: HM Revenue & Customs v Lloyds TSB Equipment Leasing (No.1) Ltd (258kb)
  "CORPORATION TAX - Claim for capital allowances in respect of ships where the end sub-lease was to a non-UK resident user - Time charter to that end user granted by a UK resident company that claimed that its role (as the disponent owner under the time charter) satisfied the terms of section 123 Capital Allowances Act 2001, and therefore constituted a "qualifying user" so preserving the Respondent finance leasing company’s entitlement to 25% writing-down allowances - Three issues the subject of the appeal by HMRC, and one the subject of a cross-appeal by the Respondent"
  
  
• Name: FTC/48/2012 Tahir Iqbal Khawaja v HMRC (182kb)
  "INCOME TAX – PENALTY – assessment based on suppressed takings of restaurant business – negligent return – standard of proof in penalty proceedings – Article 6, European Convention on Human Rights – whether appellant’s article 6 right to a public hearing within a reasonable time had been contravened – relevant period for assessing delay – whether delay had prejudiced appellant - whether First-tier Tribunal has power to reduce penalty on account of unreasonable delay – TMA 1970, s 100B – whether appellant had discharged the evidential burden to rebut the presumption under TMA, s 101 that the tax assessment was correct – whether on the evidence the First-tier Tribunal’s findings as to suppressed takings were capable of being upset – determination of amount of penalty"
  
  
• Name: FTC/23/2012 - Amoena (UK) Limited v HMRC (151kb)
  "Customs duty – classification - whether mastectomy bra a brassiére under CN 6212 or an orthopaedic device etc under CN 9021 ’ mastectomy bra an orthopaedic device under CN 9021 10 10 by virtue of Note 6 to Chapter 90 - appeal allowed"
  
  
• Name: The Queen (on the application of Kevin Rouse) v HMRC (168kb)
  "INCOME TAX – self-assessment – ITA ss 64, 131 – claim for relief to be "carried back" intimated in earlier year return – whether FA 2008 s 130 engaged and HMRC able to set off disputed income tax liability against VAT repayment admitted to be due – TMA ss 8, 9, 9A, 42, Schs 1A, 1B – HMRC v Cotter considered – Cotter binding on this tribunal and determinative in applicant’s favour – no debit on account against which set-off could be effected VAT – whether use of FA 2008 s 130 to refuse immediate VAT repayment a proportionate remedy – yes"
  
  

• Name: FTC/29/2012 - Davis & Dann Ltd and Precis (1080) Ltd v HMRC (158kb)
  "VALUE ADDED TAX – denial of repayment of input tax due to MTIC fraud – ‘grey market’ transaction in razor blades – nature of and terms on which transactions entered into – other parties to the transactions unconnected with the fraud – whether FTT erred in concluding on the facts that the only reasonable explanation for the circumstances in which the taxpayers’ purchases took place was that they were connected with fraud – yes – whether taxpayers should have been aware of the connection with fraud earlier in the chain of transactions – no – appeal allowed"
  
  
• Name: HMRC v Tim Healy (154kb)
  "Income Tax – deductions for rent payable under tenancy agreement for a nine month period whilst actor appeared in stage production - were these wholly and exclusively incurred for the purposes of his profession – incorrect test applied by First-tier Tribunal – case remitted"
  
  
• Name: Interfish Ltd v HMRC (137kb)
  "TYPE OF TAX – Corporation tax - deductibility of expenditure - sponsorship payments intended to improve fortunes of sports club- expectation of trade benefits principally as a result of recognition by others involved with the club of taxpayer’s benefaction - dual purpose of benefiting sports club and taxpayer’s trade - payments not deductible - Income and Corporation Taxes Act 1988, s 74 – appeal dismissed"
  
  
• Name: GR Solutions Ltd v HMRC (105kb)
  "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"
  
  
• Name: The Commisioners for HMRC v Able UK Ltd (97kb)
  
  
• Name: Paul Duckmanton v HMRC (164kb)
  "Income Tax – whether legal costs incurred by Appellant in defending criminal charges were incurred wholly and exclusively for the purposes of his trade – ‘purpose’ and ‘effect’ of incurring expenditure distinguished – s 74 ICTA 1988 and s 34 ITTIOA 2005 – question answered in negative by First-tier Tribunal – no error of law in determination of the FTT – appeal dismissed."
  
  
• Name: Direction - FTC/15-19/2013 - HMRC v Murray Group Holdings and others (107kb)
  "Direction following hearing of 19 July 2013"
  
  
• Name: Direction - Blada Ltd v HMRC (139kb)
  "Direction following hearing of 30-31 July 2013"
  
  

• Name: Vocalspruce Ltd v HMRC (142kb)
  "Corporation Tax- whether the profit on loan notes is subject to the charge to corporation tax under the loan relationship rules. Construction of s. 84(2)(a) of and paragraph 12 of Schedule 9 to the Finance Act 1996. Profits realised on loan notes which the company had agreed to appropriate to share premium account on the issue of shares for the loan notes were not amounts required to be transferred to its share premium account within the meaning of s. 84(2)(a); the profit appropriated to share premium account was not excluded from the scope of s. 84(2)(a) by paragraph 12 of Schedule 9. Appeal and Cross-appeal dismissed."
  
  
• Name: Pete Matthews & Keith Sidwick v HMRC (246kb)
  
  
• Name: HMRC v The Honourable Society of Middle Temple FTC/45/2012 (190kb)
  "VAT – grant of lease of commercial premises with provision of cold water – whether single supply of leasing of immovable property or independent supplies of property and water – single supply of immovable property – appeal allowed."
  
  
• Name: W M Morrison Supermarkets PLC v HMRC (208kb)
  "VAT – supply of disposable barbecues – whether VAT chargeable at a reduced rate on the charcoal element of the supply – reduced rate of VAT on solid fuel pursuant to Schedule 7A Group 1 Item 1(a) VATA 1994 – Commission v France Case C-94/09 considered – interaction with Card Protection Plan v C & E Case C-349/96 considered – significance of charcoal being a concrete and specific aspect of the supply – appeal dismissed."
  
  
• Name: HMRC v SDM European Transport Ltd (1702kb)
  "Excise duty – whether spirits delivered to declared destinations - did First-tier Tribunal wrongly consider that it could not reach a decision that implied dishonesty on part of Appellant? – held no - did First-tier Tribunal wrongly hold that HMRC had burden of proof? – held no - whether First-tier Tribunal made findings of fact that were not open to it or otherwise err in its approach to the evidence? – held that First-tier Tribunal failed to give adequate reasons for conclusion that all journeys took place as described in face of contradictory evidence – appeal allowed in part – case remitted."
  
  
• Name: HMRC v Joseph Nicholas Hanson (as Trustee of the William Hanson 1957 Settlement) (162kb)
  "INHERITANCE TAX – deemed transfer on death – deceased’s estate included a farmhouse – whether the farmhouse was agricultural property within section 115(2) Inheritance Tax Act 1984 – nature of the nexus required between a farmhouse and the agricultural land or pasture etc. in the definition – whether such nexus was occupation and ownership or only occupation –held, the nexus is only occupation – Special Commissioner’s decision in Rosser v IRC [2003] STC (SCD) 311 not followed – appeal from Tax Chamber dismissed."
  
  

• Name: Nicholas Pike v HMRC (109kb)
  "INCOME TAX – claim for loss on disposal of loan stock – whether loan stock a "relevant discounted security" – FA 1996, Sch 13, para 3 – whether additional payment on redemption of loan stock was interest – yes – appeal dismissed."
  
  
• Name: Elisabeth Moyne Ramsay v HMRC (141kb)
  "CAPITAL GAINS TAX – s 162 TCGA – roll–over relief on transfer of a business as a going concern to a company in exchange for shares – whether activities of appellant in relation to a property divided into let flats amounted to a business – whether approach of First–tier Tribunal was correct in law ."
  
  
• Name: HMRC v ASDA Stores Ltd (108kb)
  "IMPORT DUTY – customs value – Articles 29 and 32 of Community Customs Code (Regulation 2913/92)."
  
  
• Name: HMRC v Esporta Limited (123kb)
  "VAT –whether First–tier Tribunal erred in concluding that membership fees recovered after access to club's facilities had been denied due to non–payment were not consideration for a supply but compensation – held yes – appeal allowed."
  
  
• Name: Shop Direct Group, Littlewoods Retail Ltd & Others v HMRC (747kb)
  "Corporation Tax: Effect of receipt by trader or successor to trade of sums in respect of VAT repaid under s80 VATA to representative member of VAT group plus interest paid under s78 VATA. Question of beneficial ownership of sums received and whether "arising from the trade". Application of sections 103 and 106 ICTA 1988. Whether interest payments could be characterised as arising under a "loan relationship" and amounted to a "money debt" for purposes of section 100 FA 1996."
  
  

• Name: FTC/17/2012 – HMRC v Sprint CPA Ltd (146kb)
  "Customs duty – classification of child seat for adult bicycle – whether First–tier Tribunal erred in failing to apply GIR 3(b)?– yes – did saddle give child seat its essential character – yes – should child seat be classified as a saddle? – yes – appeal allowed"
  
  
• Name: Ryanair Limited v HMRC (311kb)
  "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"
  
  
• Name: Scottish Football League v HMRC (99kb)
  "Value Added Tax; supply of goods; business gift; disposal otherwise than for a consideration; supply by football association of end of season medals to league division points champion clubs; whether output tax payable on the value of such medals – yes; or whether accounted for by output on membership, sponsorship, copyright royalties, and/or broadcasting fees; no; Value Added Tax 1994 Schedule 4, paragraph 5; Principal VAT Directive 2006/112/EC Article 16."
  
  
• Name: Dominic O'Flaherty v HMRC (122kb)
  "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."
  
  
• Name: John Augustine Garland v HMRC (103kb)
  "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"
  
  

• Name: HMRC v The British Disabled Flying Association (120kb)
  "VAT – zero rating – aircraft for use by disabled persons – whether aircraft modified for use by disabled persons after manufacture are " designed" for such use – held yes but one aircraft not so designed at time of supply – whether Respondent is a " relevant establishment" for the purposes of Group 15 to Schedule 8 VAT Act 1994 – held no – whether Tribunal has jurisdiction to decide whether appellant had legitimate expectation – held no – appeal allowed in relation to one aircraft and dismissed in relation to the other"
  
  
• Name: HM Revenue & Customs v Knowledgepoint 360 Group PLC (150kb)
  "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"
  
  
• Name: HMRC v Eclipse Film Partners No 35 LLP (Amended Decision) (169kb)
  "Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal Procedure (First–tier Tribunal) (Tax Chamber) Rules – rule 2 (overriding objective) – rule 5 (case management powers) – rule 10 (orders for costs)"
  
  
• Name: HM Revenue & Customs & Ford Motor Co Ltd v Brunel Motor Co Ltd (187kb)
  "Value Added Tax – Whether original agreement for supply of cars discharged by subsequent agreement – Question of fact remitted by the Court of Appeal for determination by the First–tier Tribunal – Whether material error of law in determination of that question by the FTT – No – Appeal dismissed "
  
  
• Name: The Executors of Lord Howard of Henderskelfe (dec) v HM Revenue & Customs FTC/02/2012 (150kb)
  "Taxation of Chargeable Gains Act 1992, sections 44 and 45 – whether a valuable painting displayed in Castle Howard was "plant" within section 44(1)(c) of the 1992 Act – whether the painting satisfied the test as to function – whether the painting satisfied the test as to permanence – whether the painting was not plant in the hands of the owner who disposed of it when the business in which the painting was used was not that of the owner of the painting but of a company, Castle Howard Estate Ltd – whether painting a "wasting asset" within section 44 of the 1992 Act – whether owner of painting entitled to exemption from capital gains tax pursuant to section 45(1) of the 1992 Act"
  
  

• Name: British Association of Leisure , Parks, Piers & Attractions Ltd v HMRC FTC/15/2012 (139kb)
  "Value Added Tax – claim to repayment of output tax allegedly overpaid – whether services provided by Appellant Association to its members exempt under Value Added Tax Act 1994, Schedule 9, Group 9, Item 1(d) – whether primary purpose of Association was lobbying – whether any exemption under Item 1(d) disapplied by Note 5 – whether membership of Association restricted in accordance with Note 5 – whether defence to repayment of allegedly overpaid output tax on the ground of unjust enrichment"
  
  
• Name: Land Securities PLC v HM Revenue & Customs FTC/11/2012 (140kb)
  "Corporation tax on capital gains – scheme to generate a capital loss in reliance on the identification rules for matching a disposal of shares with an acquisition under s 106 TCGA 1992 – value shifting rules in s 30 TCGA 1992 – application of s 30(9) notwithstanding that the shares were owned at the time of the disposal, where disposal and acquisition form part of the scheme which engages s 30 – whether, in the alternative, the disposal and acquisition for the purposes of s 30(9) is determined by the computational rules required by s 106 –Davies v Hicks applied – application of s 30(5) to eliminate the capital loss"
  
  
• Name: The Trustees of the BT Pension Scheme HMRC FTC/91 & 92/2011 (620kb)
  "TAX CREDIT – Foreign income dividends – Claim by Trustees of exempt approved pension scheme – FIDS received from UK resident companies – ICTA 1988 s.231 TAX CREDIT – Cross–border dividends – Claims for tax credits based on ECJ decision in Manninen (Case C–319/0)2 – ICTA 1988 s.231 LIMITATIONS – Tax credit claims – Whether out of time – TMA s.43(1."
  
  
• Name: HMRC v Europlus Trading Ltd FTC/38/2012 (251kb)
  "Excise Duty – reclaim of excise duty on exportation of beer – appeal from the FTT’s decision that HMRC had breached European law and the supplier’s human rights by undertaking extended verification of its claim for drawback of excise duty on beer warehoused for export – the effect of the FTT’s finding that the supplier had failed to satisfy the duty paid drawback condition by demonstrating that excise duty had previously been paid on the beer and had not been refunded – whether the supplier had legitimate expectations that HMRC would not undertake such extended verification in the light of HMRC’s existing policy – whether HMRC had changed its policy without notice to suppliers – whether the FTT had jurisdiction to consider the arguments on legitimate expectation and the European law points, or whether such claims were beyond the jurisdiction of the FTT under sections 14 and 16 of the Finance Act 1994."
  
  
• Name: Reed Employment Ltd v HMRC FTC/39/2011 (181kb)
  "Value added tax (VAT) – what constitutes a new claim as compared to an amended claim under VATA section 80 – whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005 – application of EU principles of effectiveness, equal treatment and fiscal neutrality."
  
  
• Name: HMRC v Abdul Noor FTC/67/2011 (199kb)
  "VAT – Whether First–tier Tribunal had jurisdiction to consider legitimate expectation to recover pre–registration input tax on supply of services – No – decision of First–tier Tribunal allowing taxpayer’s appeal reversed."
  
  
• Name: Birmingham Hippodrome Theatre Trust Ltd v HMRC FTC/40/2011 (198kb)
  "VAT – s 81(3A) VAT Act 1994 – claim for repayment of overpaid output tax where irrecoverable repayments had been wrongly made of input tax attributable to other fiscal years. Claim denied and appeal dismissed."
  
  
• Name: HMRC v Personal Representatives of Nicolette Pawson (159kb)
  "Inheritance tax – business property relief – holiday letting business of a bungalow carried on for profit – whether the business consisted mainly of holding an investment – whether the FTT erred in law in concluding that it did so consist – appeal allowed."
  
  
• Name: John Mander Pension Trustees Ltd – FTC/88/2011 (118kb)
  "Income tax – charge on retirement benefits scheme administrator under s591C ICTA 88 on cessation of approval of scheme – whether assessments raised in respect of correct year of assessment – whether raised in the name of correct person."
  
  
• Name: HMRC v Purple Telecom Limited FTC/04/2013 (109kb)
  "Appeal by HMRC of decision of FTT to vacate hearing. Appeal allowed."
  
  

• Name: Brian Foulser & Doreen Foulser v HMRC (200kb)
  "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"
  
  
• Name: HMRC v Charlton Corfield & Corfield (200kb)
  "Capital Gains Tax – whether discovery assessments valid – s 29, Taxes Management Act 1970 – meaning of "discovery" – inference of information under s 29(6)(d)(i) – inclusion of DOTAS scheme reference number in return – whether an officer could not have been reasonably expected to be aware of an insufficiency of tax (s 29(5)) – nature of the hypothetical officer"
  
  
• Name: HMRC v Atlantic Electronics Limited FTC/69 & 70/2012 (63kb)
  "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."
  
  
• Name: HMRC v Total Technology (Engineering) Ltd – FTC/88/2011 (208kb)
  "VAT Default surcharge – penalty of £4,260.26 – whether disproportionate – no – principles to be taken into account by Tribunal."
  
  
• Name: Christoper Reid v HMRC FTC/75/2011 (79kb)
  "INCOME TAX – appeal against closure notices with amended self–assessment returns – whether amendments fair – whether appellant established from his evidence that assessments should be reduced or set aside – whether First–tier Tribunal erred in law by failing to take proper account in reaching its decision to dismiss the appellant's appeal of evidence before it as to appellant's allowable expenditure – First–tier Tribunal's decision reasonable having regard to evidence – appeal dismissed."
  
  
• Name: Joseph Okolo v HMRC FTC/95/2011 (59kb)
  "Income tax – self–assessment – self–employment – whether appellant’s returns fictitious."
  
  
• Name: HMRC v Volkswagen Financial Services (UK) Ltd (123kb)
  "VAT – partial exemption special method – hire purchase transactions – taxable supplies of motor vehicles and exempt supplies of credit – whether residual cost inputs have a direct and immediate link with and are cost components of taxable supplies of motor vehicles – whether a methodology which attributes 50% of residual input tax to taxable supplies is fair and reasonable."
  
  

• Name: HMRC v DV3 Regent Street Ltd – FTC/48/2011 (100kb)
  "SDLT – sub–sale – acquisition by partnership – effect of sections 45 and 44 on paragraph 10 of Schedule 15 FA 2003 – appeal dismissed."
  
  

• Name: Marcus Webb Golf Professional v HMRC FTC/40/2010 (64kb)
  "VAT – exemption in Item 2 of Group 6, Schedule 9, VATA 1994 – whether tuition supplied by an individual teacher acting independently of an employer – relevance of principle of fiscal neutrality – appeal dismissed."
  
  
• Name: HMRC v European Tour Operators FTC/36/2011 (85kb)
  "VAT – Exempt services – Item 1(d) of Group 9 of Schedule 9 VATA 1994 – Whether membership subscriptions of a trade association constitute exempt supplies – Case remitted to First–tier Tribunal for further findings of fact – Appeal allowed to that extent"
  
  
• Name: HMRC v UK Storage (SW) Ltd – FTC/87/2011 (69kb)
  "Value Added Tax – were storage units immovable property? – held no – was right to store goods in units exempt supply of licence to occupy land or standard rated supply of storage services? – held if units were immovable property then exempt supply of licence to occupy land otherwise standard rated supply of storage services – was single supply a supply of licence to occupy land or of storage services? – held single supply of storage services – appeal allowed "
  
  
• Name: HMRC v HOK Ltd – FTC/81/2011 (97kb)
  "PAYE – employer’s year–end return – penalties for late submission – jurisdiction of First–tier Tribunal – whether includes ability to discharge penalty on grounds of unfairness – no – whether finding that HMRC’s failure to send prompt reminder unfair sustainable – no – whether penalties due – yes – appeal allowed. "
  
  
• Name: GMAC UK PLC (formerly General Motors Acceptance Corporation(UK) PLC v HMRC FTC/52/2010 and British Telecommunications PLC v HMRC FTC/05/2012 (62kb)
  "Decision on Directions and Permission to Appeal."
  
  
• Name: Mark Buzzoni and others v HMRC FTC/57–59/2011 (62kb)
  "Whether s. 102(1)(b) of the Finance Act 1986 (gift with reservation) applies to a gift of a reversionary underlease containing covenants from the donee mirroring covenants in the donor’s head lease. Application of Ingram v. IRC. Decision of the First–tier Tribunal upheld: such covenants do constitute a reservation within the section."
  
  

• Name: Explainaway Ltd, Quartfed Ltd Parastream Limited v HMRC FTC/72 & 79/2011 (88kb)
  "CORPORATION TAX – scheme to avoid tax on chargeable gains – whether derivative transactions gave rise to chargeable gains and losses – whether loss arising on disposal of shares in group company was an allowable loss – ICTA, s 128, and TCGA, ss 2 and 143 – application of Ramsay principle "
  
  
• Name: Tanjoukian v HMRC FTC/84/2011 (93kb)
  "VAT – Sale of vehicle registration marks – Whether transaction zero rated as an international supply – Place of supply in UK – Whether transaction involving a transfer or assignment of rights within para 1 of schedule 5 to VATA 1994 – Whether the DVLA a taxable person – Whether sale of registration marks by the DVLA an economic activity – Appeal dismissed."
  
  
• Name: Tanjoukian v HMRC FTC/84/2010 (93kb)
  "VAT – Sale of vehicle registration marks – Whether transaction zero rated as an international supply – Place of supply in UK – Whether transaction involving a transfer or assignment of rights within para 1 of schedule 5 to VATA 1994 – Whether the DVLA a taxable person – Whether sale of registration marks by the DVLA an economic activity – Appeal dismissed."
  
  
• Name: Sub One Limited T/A Subway v HMRC (282kb)
  "Value Added Tax – zero–rating – Value Added Tax Act 1994 Schedule 8 Part II Group 1 Note (3)(b)(i) – food – toasted sandwiches and meatball marinara – whether heated for the purposes of enabling it to be consumed at temperature above ambient air temperature – whether legislation and/or interpretation and/or application thereof infringed principle of fiscal neutrality – whether FTT findings irrational – application to adduce further evidence."
  
  
• Name: HMRC v The Rank Group Plc (57kb)
  
  
  
• Name: UBS AG v HMRC (282kb)
  "Income Tax and NICs: scheme to deliver bonuses in form of shares avoiding income tax and NIC. S18(1) ITEPA Rule 2 – whether employee became "entitled to payment" when amount of bonus determined. Ch 2 Part 7 ITEPA – whether shares were "estricted securities" within s 423(2)(c) – s 429 whether shares were in associated company: s416 control at general meeting level – sham: whether exculpatory provision in Articles a sham. Ramsay– whether on a broad Ramsay approach the scheme was outside Ch 2."
  
  
• Name: DB Group Services Ltd v HMRC (282kb)
  "Income Tax and NICs: scheme to deliver bonuses in form of shares avoiding income tax and NIC. S18(1) ITEPA Rule 2 – whether employee became "entitled to payment" when amount of bonus determined. Ch 2 Part 7 ITEPA – whether shares were "restricted securities" within s 423(2)(c) – s 429 whether shares were in associated company: s416 control at general meeting level – sham: whether exculpatory provision in Articles a sham. Ramsay– whether on a broad Ramsay approach the scheme was outside Ch 2."
  
  
• Name: HMRC v Photron Europe Ltd (76kb)
  "CUSTOMS DUTIES – tariff classification under Combined Nomenclature – high speed camera – whether "digital camera" under subheading 8525 80 30 or "video camera recorders – only able to record sound and images taken by the television camera" under subheading 8525 80 91 – camera properly classified as "digital camera – appeal dismissed."
  
  

• Name: The Pollen Estate Trustees Ltd Kings Collge London v HMRC (128kb)
  "STAMP DUTY LAND TAX – Charities and Minister of the Crown relief – whether reliefs apply to interest in land acquired by a charity or Minister of the Crown as a tenant in common pursuant to a purchase made through a bare trustee on behalf of the charity or Minister and other non–charitable or Crown joint owners – No FA2003 sections 42 to 44,48 ,49,55, 75A, 76,77,85,103,107,117 and Schedules 8 and 16."
  
  
• Name: BT Plc v HMRC (264kb)
  "VAT Bad debt relief – Insolvency Condition, Property Condition – whether valid under EU law – No; whether repayment claim resulted in a windfall contrary to EU law – need for reference – Yes; Time limit for making claims – whether time–barred as a result of overriding provisions of EU law."
  
  
• Name: HMRC v GMAC UK Plc BT Plc v HMRC (264kb)
  "VAT Bad debt relief – Insolvency Condition, Property Condition – whether valid under EU law – No; whether repayment claim resulted in a windfall contrary to EU law – need for reference – Yes; Time limit for making claims – whether time–barred as a result of overriding provisions of EU law."
  
  
• Name: HMRC v Bridport and West Dorset Golf Club (59kb)
  "Whether charges made by a non–profit–making golf club to persons who do not qualify as members are subject to Value Added Tax at the standard rate or exempt altogether. Interpretation of Articles 132 (1) (m), 133 (d) and 134 of the Principal VAT Directive. Appeal by HMRC against decision of First–tier Tribunal. Reference to the European Court of Justice."
  
  
• Name: Nicholas Barnes v HMRC (68kb)
  "Income Tax avoidance scheme – accrued income provisions: ICTA 1988 ss 710–714, 727(2) – stock lending arrangements and capital gains tax exemption: TCGA 1992 s 263B – manufactured interest provisions: ICTA 1988 schedule 23A – "chargeable to income tax"
  
  
• Name: HMRC v Mertrux (58kb)
  "Capital gains tax – claim by Respondent for roll–over relief on basis that gain arising on sale of business was wholly in respect of goodwill – HMRC disallowed part of Respondent’s claim on ground that part of consideration for sale was compensation for termination of car dealership – FTT allowed appeal – HMRC appealed on ground that FTT erred in law and reached conclusion not available on facts – appeal allowed"
  
  
• Name: The Queen on aplication of Capital Accommodation (in Liquidation) v HMRC (63kb)
  "Adjustment for errors in VAT returns under regulation 35 of the VAT Regulations 1995 – exercise of discretion by HMRC – time limits for correcting errors in VAT returns – time limits for reclaiming overpaid VAT"
  
  
• Name: HMRC v Neill & Megan Gretton (32kb)
  "INCOME TAX – whether First–tier Tribunal has jurisdiction to waive interest payable under s 86 Taxes Management Act 1970 – no – appeal allowed".
  
  

• Name: NG International v HMRC (64kb)
  "VAT – MTIC – whether First–tier Tribunal misdirected itself on the meaning of the "only reasonable explanation" test and took too broad an approach – Kittel – Mobilx – whether trader should be prevented from relying on the legality of his transactions only to the extent that, had he conducted perfect due diligence on his suppliers, such due diligence would have indicated the fraud – Livewire considered – alleged reliance by trader on representations made by HMRC".
  
  
• Name: Khan Tandoori v HMRC FTC/78/2011 (49kb)
  "Value Added Tax – whether assessments made in time – yes – whether First–tier Tribunal gave adequate reasons why it found that assessments made in time – yes – whether First–tier Tribunal erred in upholding centrally issued assessments showing trading below compulsory registration threshold – no – appeal dismisse"
  
  
• Name: Aspinalls Club Ltd v HMRC FTC/56/2011 (73kb)
  "Gaming duty – section 11 Finance Act 1997 – "banker's profits" – whether commissions and rebates to be taken into account in calculating banker’s profits"
  
  
• Name: Enterprises Inns Plc & Unique Pub Properties Ltd v HMRC FTC/31/2011 (76kb)
  "VALUE ADDED TAX – option to tax – whether rent payable in respect of tenancies of public houses attributable in part to residential parts of the premises"
  
  
• Name: Pete Matthews & Keith Sidwick v HMRC (25kb)
  
  

• Name: Jason Pope (deceased) v HMRC (85kb)
  "INCOME TAX – Interest – Life Insurance Policy – Extra payment – Presumed death of missing life assured – Insurer satisfied of death as at particular date – Extra payment in respect of period starting with that date until date of payment of sum assured – Whether extra payment interest – Yes – Whether next of kin "entitled" to the income – No – Whether next of kin taxable under s.59(1) of ICTA 1988 – No . "
  
  
• Name: Data Select v HMRC (53kb)
  "VALUE ADDED TAX – application to First–tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – First–tier Tribunal applied correct legal test – decision not perverse – no error of law – appeal dismissed;
  
  
• Name: Michael Bartram v HMRC (60kb)
  "INCOME TAX – determination under s 28C TMA 1970 – whether right of appeal to the First–tier Tribunal against such a determination – appeal struck out by First–tier Tribunal on grounds that no such right – whether strike–out decision correct – construction and effect of s 197 FA 1994 – whether TMA 1970 forms part of "the Tax Acts" – no – held no such right of appeal – appeal from First–tier Tribunal against striking out dismissed"
  
  
• Name: Gheorge calin Cantana v HMRC (54kb)
  "COSTS – appeal in standard category before First–tier Tribunal – appeal compromised on day of hearing – direction in favour of appellant in respect of costs refused – whether refusal incorrect exercise of discretion – no – appeal dismissed."
  
  
• Name: David McNulty v HMRC (59kb)
  "Capital gains tax – appeal by taxpayer to First–Tier Tribunal – taxpayer previously a bankrupt – application to strike out appeal – whether taxpayer had locus standi to appeal – whether appeal settled by trustee in bankruptcy in accordance with s. 54 Taxes Management Act 1970."
  
  
• Name: Segesta Ltd v HMRC (59kb)
  "Capital Gains Tax (CGT) – Enterprise Investment Scheme (EIS) – reinvestment relief – TCGA 1992, Sch 5B – whether subscription for eligible shares – whether amount received by subscriber in relevant period was repayment of debt within Sch 5B – nature of conditions to be satisfied for entitlement to reinvestment relief"
  
  

• Name: My Secrets Ltd v HMRC (46kb)
  "VAT – alleged MTIC fraud – whether the Appellant knew or ought to have known that its transactions were connected with the fraudulent evasion of VAT – whether HMRC were able to prove that in relation to the relevant transactions there had been a fraudulent evasion of tax."
  
  
• Name: Secrets Hotels2 Ltd v HMRC (134kb)
  "Value Added Tax – written agreements to provide hotel accommodation to holidaymakers – identity of supplier – was it hotel operator or company operating a bookings website – principles as to construction of written agreements – no difference because question arising in VAT context – appeal allowed"
  
  
• Name: ERF Ltd v HMRC (104kb)
  
  
• Name: Percy Donaghy v HMRC (51kb)
  "INCOME TAX – section 221 ITTOIA 2005 – averaging of farming profits – treatment of losses – whether inability to average losses is discriminatory – no – appeal dismissed"
  
  
• Name:Benridge Care Homes Ltd v HMRC (57kb)
  
  

• Name:Matthew Davies Special Occasions 2XL Limos v HMRC (55kb)
  "Value Added Tax – whether transport supplies rendered with stretched limousines, originally designed to carry 10 people, but adapted to carry only 9 people, were zero–rated – Appeal dismissed"
  
  
• Name: Vehicle Control Services v HMRC (55kb)
  "VALUE ADDED TAX – supply of parking control services – whether parking charges collected and retained by operator were consideration for a supply – whether outside the scope of VAT as damages for trespass or damages for breach of a contract between the operator and the motorist – whether additional consideration payable by landowner for provision of parking control services – appeal dismissed"
  
  
• Name: Wrag Barn Golf and Country Club v HMRC (90kb)
  "VALUE ADDED TAX – option to tax land – whether option survived partnership changes – whether one partnership or two – First–tier Tribunal apparently decided only one – whether tribunal’s findings of fact supported by evidence – unclear – appeal remitted to First–tier Tribunal for re–hearing"
  
  
• Name: Brendan MacMahon v HMRC (80kb)
  "VALUE ADDED TAX – evidence of export – whether First–tier Tribunal applied correct legal test – despite incorrect statement, yes – whether tribunal’s findings of fact supported by evidence – yes – appeal dismissed"
  
  
• Name: Sally Moher at Premier Dental Agency v HMRC (49kb)
  "VALUE ADDED TAX – exemptions – appellant engaged dental nurses and supplied them as temporary staff to dentists – whether appellant made supplies of staff or of medical treatment – supplies of staff – supplies standard–rated – appeal dismissed".
  
  

• Name: HMRC v Pendragon (220kb)
  "VALUE ADDED TAX – margin scheme for second–hand goods – arrangement by which motor dealer raised finance and became able to sell demonstrator cars within margin scheme – whether abusive – yes – appeal allowed "
  
  
• Name: HMRC v S I Electronics Plc (79kb)
  "VALUE ADDED TAX – MTIC fraud – denial of input tax – whether trader knew or should have known that its purchases were connected with VAT fraud"
  
  
• Name: HMRC v George Anson (57kb)
  "Income tax – whether taxpayer can invoke section 739 of the Income and Corporation Taxes Act 1988 as against HMRC – effect of sections 739–741 – can costs be awarded in the Upper Tribunal on an appeal from the First–Tier Tribunal."
  
  
• Name: ITV Services Ltd v HMRC (82kb)
  "National Insurance Contributions – when are self–employed entertainers deemed to be in employment for National Insurance purposes? – liability of entertainers and film and television producers to make Class 1 National Insurance Contributions".
  
  
• Name: TNT UK Ltd v HMRC (54kb)
  "CUSTOMS DUTIES – post;clearance demand – goods imported using simplified inward processing relief system – appellant acting as importer’s, or purported importer;rsquo;s, agent – import declarations submitted by appellant incorrect by reason of importer providing false identity– no bills of discharge provided – Customs Code arts 5, 204 – whether appellant liable for payment of duty and VAT – yes – appeal dismissed".
  
  

• Name: Powa (Jersey) Ltd v HMRC (84kb)
  "VALUE ADDED TAX – input tax – MTIC and contra–trading – whether connection to fraudulent trading as condition of denial of right to deduct input tax requires privity of contract with fraudulent trader – test in Kittel and Recolta Recycling – whether English mistranslation of French text of the judgment – whether to refer question to ECJ – application of Court of Appeal judgment in Mobilx".
  
  
• Name: HMRC v Atlantic Electronics Ltd (92kb)
  "COSTS – Transitional appeal – Appeal by HMRC against direction under Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Sch 3, para 7 for 1986 applying 2009 Rules to the proceedings – appeal dismissed".
  
  
• Name: HMRC v Executors of W M Atkinson (decd) (72kb)
  "Inheritance Tax – Exempt transfers and relief – Agricultural property relief – Farm owned by deceased and let to family farming partnership – Deceased as partner lived in bungalow on the farm until ill–health required him to move to care home – Deceased made occasional visits to bungalow and his possessions remained in it until his death – Whether throughout the seven year period ending with his death the bungalow was occupied by the deceased or another for the purposes of agriculture – No – IHTA 1984 section 117(b). Appeal allowed".
  
  
• Name: Anthony Murphy and Robert Horton v HMRC (67kb)
  "EXCISE DUTY – sections 55 and 62 Alcohol Liquors Duties Act 1979, Cider and Perry Regulations 1989, Wine and Made–wine Regulations 1989 – whether a discontinuance within regulation 13(a) on a sale of a business as a going concern holding stock of cider and made–wine – position where premises are both cider premises and a winery but made–wine is held only for the purpose of the cider business – proviso to regulation 12: application for some other purpose.".
  
  

• Name: Aberdeen Asset Management PLC v HMRC (191kb)
  "Income Tax; emoluments; tax avoidance scheme; transfer of shares; whether a payment – No; whether shares a readily convertible asset – Yes; Income & Corporation Taxes Act 1988 sections 1, 19, 131, 202A&B, 203, 203A, 203F, The Income Tax (Employments) Regulations 1993 Regulation 2 – appeal dismissed".
  
  
• Name: JD Wetherspoon v HMRC (112kb)
  "Corporation tax – capital allowances – machinery or plant – conversion, fitting out and refurbishment of public houses – whether items of cost qualify for allowances under section 24 CAA 1990 or section 66 CAA 1990 (or both) – consideration of what amounts to alterations to an existing building incidental to the installation of machinery or plant – decision in principle on sample expenditure".
  
  
• Name: HMRC v Greener Solutions (214kb)
  "INPUT TAX – MTIC fraud – whether agent’s knowledge attributed to company – yes–appeal allowed".
  
  
• Name: Lancer Scott v HMRC (43kb)
  STAMP DUTY LAND TAX –failure to render return – whether taxpayer had a reasonable excuse – no – appeal dismissed.
  
  

• Name: Christopher Ryan v HMRC (40kb)
  STAMP DUTY LAND TAX – failure to notify – whether notification late – yes – whether reasonable excuse – no – identification of effective date – First–tier Tribunal correct – appeal dismissed.
  
  
• Name: Simpson and Marwick v HMRC (90kb)
  VAT – Bad Debt Relief – Solicitors acting on instructions of insurance companies – insured party registered for VAT – invoice for VAT element of fees rendered on insured party Bad Debt Relief claimed in respect of unpaid VAT.
  
  
• Name: Best Buys Supplies Ltd v HMRC (66kb)
  VAT – input tax – absence of valid invoices – refusal by HMRC to allow input tax claims – absence of reconsideration – whether original decision reasonable – finding by FTT that unreasonable – conclusion by FTT that decision would have been the same had HMRC acted reasonably – nature of jurisdiction – whether FTT’s finding that supplies were made in relevant transactions was perverse – unclear what matters taken into account in arriving at that finding – appeal remitted to FTT to make appropriate findings.
  
  
• Name: Wakefield College v HMRC (45kb)
  Value Added Tax – zero–rating – VAT Act 1994 Schedule 8 Group 5 Item 2 – whether building intended solely for use by charity otherwise than in course of or furtherance of business – whether business use de minimis.
  
  

• Name: A One Distribution Ltd v HMRC (81kb)
  Value Added Tax – input tax – disallowance of input tax – MTIC fraud – transactions connected with fraudulent evasion of VAT – whether Appellant knew or should have known that its purchases were connected with VAT fraud.
  
  
• Name: Countrywide Estate Agents FS Ltd v HMRC (128kb)
  Upfront payment for exclusive supply arrangement – whether capital or income receipt – the Upper Tribunal’s role on an appeal
  
  
• Name: HMRC v Total People Limited (59kb)
  NATIONAL INSURANCE CONTRIBUTIONS – lump sum payments made to employees using own cars for business travel – whether "relevant motoring expenditure" – Social Security (Contributions) Regulations 2001 reg 22A – ITEPA s 229(2) – payments not linked to use and therefore not "relevant motoring expenditure" & appeal allowed
  
  
• Name: HMRC v Talentcore – Costs decision (37kb)
  
  
• Name: Christopher Richard Skye Inns Ltd v HMRC (118kb)
  Enterprise Investment Scheme relief – when money is "employed" in a qualifying business.
  
  

• Name: Glaxosmithkline Services Unlimited v HMRC (123kb)
  VALUE ADDED TAX – Zero–rating – Whether product zero–rated as food or standard–rated as beverage – Value Added Tax Act 1994, Schedule 8, Group 1, excepted item 4.
  
  
• Name: HMRC v (1) C Atkinson (2) P Smith (exec of Atkinson dece) (135kb)
  Inheritance Tax – Exempt transfers and relief – Agricultural property relief – Farm owned by deceased and let to family farming partnership – Deceased as partner lived in bungalow on the farm until ill–health required him to move to care home – Deceased made occasional visits to bungalow and his possessions remained in it until his death – Whether throughout the seven year period ending with his death the bungalow was occupied by the deceased or another for the purposes of agriculture – No – IHTA 1984 section 117(b). Appeal allowed.
  
  
• Name: Weightwatchers & ORS v HMRC (126kb)
  PAYE – National insurance contributions – liability to primary and secondary Class 1 National Insurance contributions – whether leaders taking Weight Watchers classes are employed earners, and Weight Watchers UK Ltd their employer.
  
  
• Name: HMRC v Talentcore – Team Spirit (72kb)
  Agency workers – income tax and NICs – whether obligation to provide personal services – right of substitution– whether difference between ICTA 1988 and ITEPA 2003
  
  
• Name: HMRC v FCE Bank Plc (61kb)
  DOUBLE TAXATION TREATIES – non–discrimination – group relief
  
  
• Name: Christopher Huhtala v HMRC (42kb)
  INCOME TAX – relief for expenditure – ITTOIA s 34 – whether expenditure wholly and exclusively incurred for purposes of trade – inadequate findings of fact by First–tier Tribunal – appeal allowed and case remitted to First–tier Tribunal for re–hearing
  
  

• Name: HMRC v Grattan Plc (60kb)
  REFERENCE TO COURT OF JUSTICE – compound interest – whether a breach of principles of effectiveness and equivalence that remedy must be sought in two forums – whether reference properly made – whether Wilkins determinative – no – reference within First–tier Tribunal’s discretion – yes – appeal dismissed
  
  
• Name: MJP Media Services Ltd v HMRC (65kb)
  Corporation Tax – deduction claimed in respect of loan relationship debit – whether transactions for the lending of money
  
  
• Name: HMRC v George Anson (93kb)
  Income tax – double taxation – United Kingdom and United States – whether computation by reference to the same income or profits – whether taxpayer entitled to profits as they arise
  
  

• Name: Secrets Hotels2 Limited (169kb)
  Value Added Tax – written agreements to provide hotel accommodation to holidaymakers – identity of supplier – was it hotel operator or company operating a bookings website – principles as to construction of written agreements – no difference because question arising in VAT context – appeal allowed
  
  
• Name: Howard Schofield v HMRC (194kb)
  CAPITAL GAINS TAX – ALLOWABLE LOSS – Tax scheme involving options – the Options entered into were interlinked – no separate commercial existence – part of an indivisible process – planned as a single continuous operation – disputed loss construed against the whole transaction involving the four Options – no allowable loss – Appeal dismissed by Tax Chamber on substantive dispute – Appeal dismissed CAPITAL GAINS TAX – OPTIONS OVER GILTS – whether exempt under s 115 TCGA – No
  
  
• Name: Linda Seaton v HMRC (57kb)
  STATUTORY SICK PAY – Employer’s liability – Qualifying conditions – Period of entitlement – Whether period of entitlement during which no earnings were paid to employee deprives employee of right to statutory sick pay – Whether employee’s normal weekly earnings less than lower earnings limit then in force – Definition of "normal weekly earnings" – Social Security Contributions and Benefits Act 1992 s153 and Sch 11 para 2(c) – Appeal allowed.
  
  

• Name: HMRC v BAA Ltd (172kb)
  Whether VAT recoverable as input tax on professional fees incurred by a bidding company in the course of a takeover of a target company which was a member of a VAT group; whether such services were attributable to the economic activities of the acquiring company combined with the taxable supplies of the VAT group; whether there was a direct and immediate link between the supplies constituted by the services and taxable supplies made by the VAT group; appeal by HMRC against decision of First–tier Tribunal successful; claim for input tax denied.
  
  
• Name: Regent Commodities Limited v HMRC (72kb)
  VALUE ADDED TAX – input tax repayment claim – MTIC fraud – contra–traders – whether Appellant knew or should have known that its transactions were connected with fraud.
  
  
• Name: Carlsberg UK Ltd, INBEV UK Ltd vs HMRC (58kb)
  Beer duty – preliminary issues – whether the extent of the charge to duty is calculated by reference to the volume of beer in each container as it passes the duty point – identification of the point in the calculation of beer duty at which one ignores fractions of a penny – whether such truncation is per container or monthly when returns are made.
  
  

• Name: Colin Moore vs HMRC (69kb)
  INCOME TAX – discovery assessment – TMA s 29 – taxpayer setting capital losses against income – workings sent with return but net figures entered on return – First–tier Tribunal’s finding that taxpayer negligent – whether finding of fact – yes – whether susceptible of challenge in Upper Tribunal – appeal dismissed.
  
  
• Name: SRI International v HMRC (48kb)
  VAT – 13th Directive – Refund of tax to non–EU claimant – Whether VAT would be input tax of claimant were it a taxable person in the UK – Whether evidence supports claim – Yes – Decision of First–tier Tribunal set aside – Decision reversed in favour of claimant – EC 13th Directive (86/560 EEC) and VAT Regs 1995 (SI 1995/2518) reg 186
  
  
• Name: Graham Gouldson v HMRC (50kb)
  INCOME TAX – seafarers’ earnings deductions – whether taxpayer employed on a "ship" or "offshore installation" – whether vessel in course of construction a "structure" – yes – taxpayer employed on an "offshore installation" – appeal dismissed
  
  
• Name: Hunova – Trans KFT v HMRC (45kb)
  EXCISE DUTIES – restoration – seizure of vehicle used for smuggling – refusal to restore – appeal against refusal dismissed by First–tier Tribunal – whether decision of the First–tier Tribunal was perverse – no – appeal dismissed
  
  
• Name: Gateshead Talmudical College v HMRC (66kb)
  INPUT TAX – Capital goods scheme – Adjustment – Decrease in use of capital item in making taxable supplies – College makes educational supplies – College incurred capital expenditure on building extension to premises – College leased premises to tenant company – Opted to tax premises – College took lease back from tenant company – After initial period tenant company struck off register and lease became bona vacantia – No rent paid after initial period – Whether adjustment to relief for input tax required by change of use – Appeal dismissed – VAT Act 1994 s24(1) and reg 115(2) of Gen Regs
  
  

• Name: Smith v HMRC (126kb)
  "Income Tax – Schedule D – computation of profits – section 42 FA 1998 – whether accounts prepared in accordance with generally accepted accounting practice – sections 29, 34, 36 TMA 1970 – whether negligent conduct if accounts not prepared in accordance with generally accepted accounting practice – whether HMRC discovered tax loss"
  
  
• Name: Market South West (Holdings) Ltd v HMRC (71kb)
  "PROFITS – capital or revenue expenditure – costs of planning inquiry – taxpayer claiming conditions in planning permission invalid or seeking relaxation of the conditions – part capital, part revenue – remitted to the First–tier Tribunal for an apportionment"
  
  
• Name: Queenspice Limited v HMRC cost Decision (30kb)
  
  
• Name: HMRC v First Nationwide (200kb)
  "Stocklending agreement – deduction for management expenses in respect of manufactured dividends – para 1(1), Sch 23A ICTA – Income Tax (Manufactured Overseas Dividends) Regulations 1993 – whether dividends paid by a Cayman Islands company out of share premium account are "dividends" and "overseas dividends" – yes – ss 737A and 730A ICTA – whether a sale of preference shares and a subscription for preference shares is a sale and repurchase of securities – no – appeal dismissed"
  
  

• Name: HMRC v Kenneth Colquhoun Cost Decision (54kb)
  "Expenses, Costs, summary assessment; proper interpretation of Rule 10 of the Tribunal Procedure (Upper Tier) Rules 2008, as amended."
  
  
• Name: Greenbanks Holidays Limited v HM Revenue & Customs (54kb)
  "Corporation Tax – intangible fixed assets – goodwill – Finance Act 2002 Schedule 29 – taxpayer purchased business and internally generated goodwill from associated company after commencement date – whether internally generated goodwill within definition in para 4(2) – whether goodwill created by taxpayer after commencement date within para 118(1)(a)"
  
  
• Name: Helena Partnerships Limited v HM Revenue & Customs (172kb)
  "Registered Social Landlord – objects for "benefit of the community" – whether charity – no – availability of relief under s 505 Taxes Act – no"
  
  
• Name: Dr A H Tuczka v HMRC (59kb)
  Ordinary residence – whether this requires an intention to reside permanently or indefinitely – whether intention to stay for only 2½ years precludes finding of ordinary residence – role of appellate tribunal where First–tier Tribunal finds ordinary residence
  
  
• Name: QueenspiceLtd_v_HMRC (76kb)
  Value Added Tax – under–declaration of Output Tax – whether additional assessment made to best of judgment – expert evidence relating to "cash ups" – notification of assessment – relevance of reference in assessment to accounting period described as 00/00 – whether subsequent explanation of accounting periods came too late.
  
  
• Name: HMRC v GMAC UK PLC Direction Reference (38kb)
  DECISION – The Application is adjourned to the hearing of the appeal
  
  

• Name: Pertemps Recruitment Partnership Ltd v HMRC (122kb)
  Corporation Tax – mistaken payments by taxpayer’s customers – whether arising or accruing from trade.
  
  
• Name: HMRC v Taylor Haimendorf Costs (63kb)
  Decision on Permission to appeal on costs.
  
  
• Name: HMRC v Brayfal Ltd (35kb)
  Alleged MTIC fraud – Tribunal finding by majority that taxable person neither knew or should have known his transactions were connected with fraud – whether Tribunal applied the right legal test – yes – appeal dismissed.
  
  
• Name: Mr Andrew Berry v HMRC (83kb)
  Tax avoidance – Income Tax – Discounts – Gilt strips – Computation of loss –Scheme designed to create excess of amount paid for the strip over the amount payable on transfer – Excess represented by "premium" for grant by taxpayer of call option – Whether option price to be added back in determining amount payable on the taxpayer’s transfer – Yes – Appeal dismissed – Para 14A Sch 13 FA 1996
  
  
• Name: HMRC v Able Ltd (53kb)
  EXEMPTION – Transactions treated as exports – Supplies within UK to other NATO states – Ship dismantling services by UK yard to US department managing Reserve Fleet of obsolete vessels – Whether for the armed forces of another NATO state – Whether exempt under Art 151(1)(c) of Principal VAT Directive – Matter referred to ECJ.
  
  
• Name: Forde and McHugh v HMRC (54kb)
  NATIONAL INSURANCE CONTRIBUTIONS – contribution to FURBS – whether liable for Class I contributions – no – appeal allowed.
  
  
• Name: Mr Peter Gunn v HMRC (44kb)
  ASSESSMENT – whether notice of assessment required to state the statutory provision under which assessment is made – no – appeal dismissed.
  
  
• Name: Deliverance Limited v HMRC (46kb)
  VAT zero–rating – food supplied for delivery–whether supplied above ambient temperature for the purpose of enabling it to be consumed hot or of demonstrating that it is freshly cooked– appeal allowed on the basis of the latter.
  
  

• Name: HMRC v Diana Bryce – The Barn (211kb)
  VAT – Single or multiple supplies – test where no single principal supply – land exemption – supply of hall with play equipment for children s parties.
  
  
• Name: Icebreaker 1 LLP v The Commissioners for HM Revenue and Customs (450kb)
  Income Tax – whether expenditure constituted allowable deductions under section 74 of the ICTA 1988 – proper construction and application of section 74 – construction of film exploitation documentation
  
  
• Name: Deborah Wade and North Yorkshire Police v HMRC (74kb)
  STATUTORY MATERNITY PAY – date from which statutory maternity pay can be claimed.
  
  
• Name: Megantic v HMRC (400kb)
  Value Added Tax – input tax – MTIC fraud – admissibility of evidence – whether excluded by section 9(2) Crime (International Co–operation) Act 2003 – whether to be excluded as unreliable – whether to be excluded for non–compliance with direction.
  
  
• Name: Capital Air v HMRC Cost Decision (48kb)
  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 costs
  
  

• Name: Lower Mill Estate v HMRC (600kb)
  Value Added Tax – Land and property – Holiday Home – Associated companies supplying land and building services–Nature of supplies – Whether separate supplies of land and construction services – Yes – Whether abusive practice – Halifax [2005] STC 919 considered – Single supply of completed holiday homes–No–Proper Comparator–Appeal Allowed
  
  
• Name: ST Annes Distributors Ltd v HMRC (50kb)
  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
  
  
• Name: K & N Drinks Logistics Ltd – Mr A C Joyce – Mr A Stott v HMRC (90kb)
  Income Tax–Earnings from employment – Whether payment made on TUPE transfer to recognise loss of pension scheme benefits but also to ensure smooth transfer was "from employment"Whether capital payments could be taxable NATIONAL INSURANCE CONTRIBUTIONS – Earnings derived from employment
  
  
• Name: Clifford Bonner & Others V HMRC (66kb)
  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 contribution.
  
  
• Name: Reed Plc v HMRC (66kb)
  
  
• Name: HMRC v Kenneth Colquhoun (42kb)
  Income Tax: redundancy payment: earlier payment as compensation for variation of contractual redundancy arrangements: subsequent redundancy: whether earlier payment counts for purposes of exemption from and liability for income tax; Income Tax (Earnings and Pensions) Act 2003 s403; Income and Corporation Taxes Act 1988 s148 & 188
  
  
• Name: Grogan v HMRC (30kb)
  Application for permission to appeal – refused
  
  
• Name: HMRC v Mr R J Taylor & Mr N Haimendorf (57kb)
  Income tax – EIS relief – section 291B of ICTA – "Connected person" – condition concerning loan capital – whether loan capital and share capital to be aggregated – whether share capital to be taken at nominal value or subscribed value
  
  

• Name: Airtours Holidays Transport Ltd Decision (75kb)
  INPUT TAX–tripartite agreement entered into by the Respondent, a number of financial institutions and PreicewaterhouseCoopers whose fee was to be paid for by the Respondent–whether inout tax of the Respondent–no–appeal allowed
  
  
• Name: Grogan Decision (188kb)
  Income Tax – Transaction in securities – Contribution by Company to QUEST – Sale by controlling shareholder of shares to QUEST – Notice under ICTAs.703 to counteract tax advantage – Served after enactment of ITA 2007 – Alternative notice under ITA 2007, s.698 – Which notice effective – Whether tax advantage – Whether tax advantage a main object – yes – Appeal Dismissed
  
  
• Name: London Clubs (PTA) (29kb)
  
  
• Name: London Clubs (Costs) (29kb)
  
  
• Name: Connect Global Ltd (251kb)
  PROCEDURE – admission of further evidence – discretion to admit – evidence admitted – appeal dismissed
  
  
• Name: Capital Air Services Ltd v HMRC (70kb)
  PROCEDURE – allocation to categories – Complex case – appeal from categorisation from decision of First–tier Tribunal categorising case as Standard – decision re–made by Upper Tribunal categorising case as Complex – Tribunal Procedure (First–tier Tribunal) (Tax Chamber) Rules 2009
  
  

• Name: HMRC v Legal General (90kb)
  Corporation Tax–Insurance company–with–profits policy holders sharing in profits of with–profits policies only–meaning of "separate revenue account required to be prepared" in FA 1989 s 83A(2)(b)
  
  
• Name: HMRC v London Clubs Management Limited (63kb)
  VALUE ADDED TAX – residual input tax – partial exemption – whether floor area based new special method advanced by the casino taxpayer should be rejected in favour of old turnover based special – no – appeal dismissed
  
  

• Name: Derek William Hankinson (69kb)
  SELF ASSESSMENT – return claiming that taxpayer not resident in UK – discovery assessment – validity – TMA s 29 – correct construction – whether statutory requirements satisfied – yes – appeal dismissed
  
  
• Name: HMRC v Moorbury Limited (65kb)
  Redefinition of abusive transaction under Halifax principle – Taxpayer assessed to tax in respect of deductions wrongfully made in relation to the redefined transaction – Whether HMRC must subtract from the assessment the amounts of tax already paid – Whether HMRC may require the taxpayer to reclaim tax already paid as overpaid tax under s.80 VATA 1994
  
  
• Name: HM Revenue & Customs V A M Brander as Exec of the Will of the late fourth Earl of Balfour (339kb)
  Inheritance tax – Exempt transfers and relief – Business property relief Replacement property – Deceased having liferent interest in family estate – Deceased declared to be fee simple proprietor of the estate – Deceased entering into partnership with intended successor – Whether deceased's interest in partnership, which subsisted immediately before his death, replaced previous business carried on by deceased – Whether business excluded from business property relief as consisting mainly of making or holding investments – Inheritance Tax 1984, ss 105(1), (3), 107.
  
  
• Name: Marks & Spencer Plc – Decision on Costs (110kb)
  
  
• Name: Euro Stock Shop Limited (259kb)
  Value Added Tax – input tax – disallownace of input tax – MTIC fraud–whether fraudulent evasion of VAT–whether Appellant knew or should have known that its purchases were connected with fraud.

• Name: Burton (68kb)
  Employer deducting tax at basic rate – liability of employee to underpayment of tax – Income Tax (Employment) Regulations 1993.
  
  
• Name: Klincke (81kb)
  
  
• Name: Dawson group (168kb)
  
  
• Name: John A Lithgow Mason (58kb)
  
  
• Name: P A Holdings (138kb)
  Income Tax – Tax avoidance scheme – Dividend from new company instead of bonus: whether Ramsay jurispudence applies – Schedule E and meaning of emoluments from employment – Schedule F and meaning of dividend or distribution – Class 1 National Insurance Contribution.
  
  

• Name: Marks & Spencer Plc (946kb)
  EUROPEAN LAW – group relief for losses of non–resident subsidiaries – whether there are no possibilities for those losses to be taken into account at the date of the group relief claim – date of valid claim where series of group relief claims – whether valid group relief claim can be made out of time – application of principle of effectiveness – method of quantifying losses for which group relief claim can be made
  
  
• Name: ATEC (132 kb)
  Procedure – Transfer of functions of VAT Tribunal to First–tier Tribunal. Procedure – Discretion to apply 1986 Rules in place of 2009 Rules–whether to apply Rule 26(4) of 1986 Rules. Procedure – Application to set aside dismissal of VAT appeals after failure of prior application not attended by the applicant.
  
  
• Name: Baljinder Singh (65 kb)
  JUDICIAL REVIEW – the concession of "equitable liability" known as the Noble practice – standing to bring judicial review proceedings – no
  
  
• Name: Grimsby College Enterprises Ltd (55 kb)
  
  
• Name: Mr & Mrs Coll (272 kb)
  CAPITAL GAINS TAX – exchange of shares for debentures – whether TCGA 1992 s 137 applies to each shareholder separately – no – whether Special Commissioner entitled to conclude that the main purpose was tax avoidance – yes – appeal dismissed
  
  

• Name: Mithras (Wine Bars) (59 kb)
  Value Added Tax – Assessment in default of proper returns by taxpayer – Function of First–tier Tribunal – Supervisory jurisdiction wrongly applied – Matter remitted to First–tier Tribunal to determine correct amounts of tax – VAT Act 1995 s.73(1)
  
  
• Name: Mr & Mrs Lawrence and Joan Jones (176 kb)
  Excise duty – Restoration of Excise Goods and Vehicle – Jurisdiction of Tribunal – Deemed forfeiture – Did the tribunal err in law in accepting jurisdiction on lawlessness of seizure and or underlying facts of own use – No – Appeal Dismissed.
  
  
• Name: Goldman Sachs v HM Revenue & Customs (104 kb)
  
  
• Name: Compound Interest Project v HM Revenue & Customs (242 kb)
  Tax paid in accordance with domestic law provisions later found to be incompatible with Sixth Directive – tax repaid to trader with simple interest.
  
  
• Name: Steven Lunn v HM Revenue & Customs (142 kb)
  ZERO–RATING – alterations to listed building – new building in the curtilage of listed building – planning permission that it "shall only be used for purposes either incidental or ancillary to the residential use" of the main listed building – whether a prohibition on separate use (Note 2(c) VATA 1994 Sched 8 Group 6) – no – appeal allowed

Charity

• Name: Abdul Razzaq & Javaid Malik v The Charity Commission for England and Wales (88KB)
  
  
• Name: The Charity Commission for England and Wales v Steve Hunt (178KB)
  "CHARITY – application to register as CIO – refused – appeal to FTT(GRC) –GRC Rules - whether appeal in time – no"
  
  
• Name: John Nicholson v The Charity Commission for England and Wales (178KB)
  "Section 34, Section 319(2)(b) and Column 2 of Schedule 6 Charities Act 2011. Standing of an 'addressee' to appeal against decision of Charity Commission."
  
  
• Name: The Trustees of the Recreation Ground, Bath vs 1) The Charity Commission for England and Wales 2) Jack Sparrow 3) Rosemary Carne 4) Nigel Websper (178KB)
  "Charity Commission Scheme – appeal to First-tier Tribunal –whether error of law in approach of FTT - appeal allowed."
  
  
• Name: Regentford Limited v The Charity Commission for England and Wales (165kb)
  Charity Commission inquiry –nature of review jurisdiction of First-tier Tribunal ––whether error of law in approach of FTT – no – appeal dismissed.
  
  
• Name: Catholic Care (Diocese of Leeds) v Charity Commission for England & Wales (105kb)
  Provision of adoption services by a charity – discrimination against homosexuals and same sex couples who are potential adoptive parents – whether objectively justified under section 193 of the Equality Act 2010 – analogy with approach under Article 14 of the European Convention on Human Rights – whether permission should be granted for amendment of the charity’s Memorandum of Association.
  
  
• Name: HM Attorney Her Majesty's Attorney General v The Charity Commission for England (118kb)
  "DETERMINATION OF A REFERENCE PURSUANT TO PARAGRAPH 2(1)(A) OF SCHEDULE 1D TO THE CHARITIES ACT 1993 (AS AMENDED BY THE CHARITIES ACT 2006)."
  
  
• Name: The Independent Schools Council v Charity Commission of England and Wales and National Council for Voluntary Organisations (358kb)
  "Charity – application for judicial review of Guidance issued by Charity Commission – application granted in principle at previous hearing – terms of relief to be given"
  
  
• Name: Independent Schools Council v HMRC (50kb)
  Charity – application for judicial review of Guidance issued by Charity Commission – application granted in principle at previous hearing – terms of relief to be given
  
  
• Name: The Independent Schools Council v Charity Commission of England and Wales and National Council for Voluntary Organisations (20kb)
  The Independent Schools Council v Charity Commission of England and Wales and National Council for Voluntary Organisations (358kb)
  "Charity – reference by Attorney–General under Charities Act 1993 as amended – Questions referred answered Charity – application for judicial review of Guidance issued by Charity Commission – application granted in principle – relief to be determined at further hearing"
  
  

Lands Registration

• Name: Charlotte Isobel Hughes v Mark Daniel Mooney (78KB)
  
  
• Name: Jonathan Howard Roberts & ors v Gerard & Siobhan Hurst & ors (106KB)
  "Rentcharges – leases created pursuant to section 121(4) of the Law of Property Act 1925 - registration - mortgage by demise."
  
  
• Name: Luke Iseal Davis v Wayne Peter Wiggett (105KB)
  "Common intention constructive trust – decision on the admissibility of fresh evidence - matter remitted to the First-tier Tribunal for re-hearing."
  
  
• Name: Melvin Roy Bean and Penelope Jane Saxton vs Howard Katz & Iris Benjamin Katz (138KB)
  
  
• Name: Laura Janes vs Henry Janes (95KB)
  "PROCEDURE – New evidence - whether such evidence should and could have been adduced before the First-tier Tribunal-whether it is likely to have an important influence on the case - overriding objective- appeal allowed – case remitted to First-tier Tribunal."
  
  
• Name: Christopher Martin Cantelmi & Maha Nakli vs Ian John Hart (61KB)
  
  
• Name: Gordon and Sandra Murdoch v Dean and Rachel Amesbury (253KB)
  
  
• Name: John and Denise Ann Lindsay v Marilyn Gloria Young (108KB)
  
  
• Name: Jaci Agarwala (aka Matos) vs Howard D K Chapman (2.44MB)
  
  
• Name: Marcus Heaney v Hilary Kirkby (2.44MB)
  
  
• Name: Garry Bennett & Lynne Marie Bennett v Trevor Anthony Winterburn & Elizabeth Winterburn (143KB)
  "An easement by prescription could arise so long as the use in question accommodated the dominant tenement, irrespective of whether the servient owner could have sued the dominant owner for trespass. However, notices visible on a car park were sufficient to prevent any parking easement arising in favour of the dominant owner whose customers and licensees habitually ignored the notices. The notices did not however prevent a right of access being acquired for pedestrian access, as the notices were directed solely towards parking"
  
  
• Name: Marcus Heaney v Hilary Kirkby (2.44MB)
  
  
  

Financial Services

• Name: Arif Hussein v Financial Conduct Authority (1.88MB)
  "FINANCIAL SERVICES - prohibition order - procedure - whether parts of Applicant's Reply should be struck out - whether Authority should be directed to disclose further documents -Rules 2,5(3)(c) and (d), 8(3)(c), 16(1)(b) and paras 4 (3), 5(2) and 6 Sch 3 Tribunal Procedure (Upper Tribunal) Rules 2008"
  
  
• Name: Steven Maoudis t/a Montana Debt Management vs Financial Conduct Authority (71KB)
  "FINANCIAL SERVICES - Decision Notice refusing permission for authorisation to carry on debt adjusting and debt counselling activities- giving of Decision Notice terminated Applicant’s Interim Permission to carry on those activities – Application under Rule5(5) Tribunal Procedure (Upper Tribunal) Rules 2008 for direction to suspend effect of Decision Notice until reference determined - whether Tribunal satisfied that the direction to suspend the effect of the notice would not prejudice the interests of consumers – No - Application refused"
  
  
• Name: Dr Saim Koksal T/A ARCIS Management Consultancy v Financial Conduct Authority (227KB)
  "FINANCIAL SERVICES–Decision Notice refusing variation of permission to allow carrying on of credit broking debt adjusting debt counselling and debt administration activities – whether applicant will satisfy and continue to satisfy the threshold conditions-extent of Tribunal’s jurisdiction-whether matter should be remitted for reconsideration in the light of Tribunal’s findings-no-reference dismissed-ss 55B, 55Z3, 133 and para 2C and 2E FSMA 2000"
  
  
• Name: Robert Angus Hill v The Pensions Regulator (100KB)
  "FINANCIAL SERVICES – procedure – application to make reference out of time – whether Tribunal satisfied that in all the circumstances application should be granted –no–Rule 2 and Schedule 3 Paragraph 2(2) Tribunal Procedure (Upper Tribunal) Rules 2008"
  
  
• Name: Tariq Carrimjee v The Financial Conduct Authority (212KB)
  "FINANCIAL SERVICES - Prohibition Order - decision to prohibit applicant from performing compliance oversight and money laundering reporting functions -extent of Tribunal’s jurisdiction-whether matter should be remitted for reconsideration in the light of Tribunal’s findings-no-reference dismissed- ss 56 57 and 133 FSMA 2000"
  
  
• Name: Julien Grout v Financial Conduct Authority (106KB)
  "FINANCIAL SERVICES – preliminary hearing – third party rights – s 393 Financial Services and Markets Act 2000 – whether applicant identified in notice – yes"
  
  
• Name: Christian Bittar, Joerg Vogt, Philippe Moryoussef v Financial Conduct Authority – Directions (97KB)
  
  
• Name: Money Matcher v The Financial Conduct Authority (105KB)
  "FINANCIAL SERVICES–Decision Notice refusing permission for authorisation to carry on debt adjusting and debt counselling activities –giving of Decision Notice terminated Applicant's Interim Permission to carry on those activities- Application for direction to suspend effect of Decision Notice until reference disposed of -whether Tribunal satisfied that the direction to suspend the effect of the notice would not prejudice the interests of consumers –No- Application dismissed-Rule5(5) The Tribunal Procedure (Upper Tribunal) Rules 2008
  Privacy-application for direction to prohibit publication of Decision Notice and for Register not contain particulars of the reference-whether prohibition justified-no-application dismissed-Rule 14 and para 3(3) Schedule 3 The Tribunal Procedure (Upper Tribunal) Rules 2008 "
  
  
• Name: Dr Saim Koksal T/A ARCIS Management Consultancy v Financial Conduct Authority (105KB)
  "FINANCIAL SERVICES–Decision Notice refusing variation of permission to allow carry on credit broking debt adjusting and debt counselling activities –giving of Decision Notice terminated Applicant's Interim Permission to carry on those activities- Application for direction to suspend effect of Decision Notice until reference disposed of -whether Tribunal satisfied that the direction to suspend the effect of the notice would not prejudice the interests of consumers –No- Application dismissed-Rule5(5) The Tribunal Procedure (Upper Tribunal) Rules 2008"
  
  
• Name: PDHL Ltd v Financial Conduct Authority (105KB)
  "FINANCIAL SERVICES-Decision Notice refusing permission for authorisation to carry on debt adjusting and debt counselling activities-whether giving of Decision Notice terminated Applicant's Interim Permission to carry on those activities-Yes-Article 58 Financial Services and Markets Act 2000 (Regulated Activities) (Amendment (No 2)) Order 2013-s133A (4) FSMA"
  
  
• Name: PDHL Ltd v Financial Conduct Authority (207KB)
  "FINANCIAL SERVICES - Decision Notice refusing permission for authorisation to carry on debt adjusting and debt counselling activities- giving of Decision Notice terminated Applicant's Interim Permission to carry on those activities - Application for direction to suspend effect of Decision Notice until reference disposed of - whether Tribunal satisfied that the direction to suspend the effect of the notice would not prejudice the interests of consumers - No - Application dismissed-Rule5(5) The Tribunal Procedure (Upper Tribunal) Rules 2008. "
  
  "Privacy - application for direction to prohibit publication of Decision Notice and for Register not to contain particulars of the reference - whether prohibition justified -no- application dismissed- Rule 14 and para 3(3) Schedule 3 The Tribunal Procedure (Upper Tribunal) Rules 2008"
  
  
• Name: PDHL Ltd v Financial Conduct Authority (1195KB)
  "FINANCIAL SERVICES - Further application for direction to suspend effect of Decision Notice until reference disposed of - whether Tribunal satisfied that the direction to suspend the effect of the notice would not prejudice the interests of consumers - No - Application dismissed- Rule5(5) The Tribunal Procedure (Upper Tribunal) Rules 2008 "
  
  
• Name: Joerg Vogt v Financial Conduct Authority (163KB)
  "FINANCIAL SERVICES – preliminary hearing – third party rights – s 393 Financial Services and Markets Act 2000 – whether applicant identified in notice – no"
  
  
• Name: Abi Fol Consulting Limited v Financial Conduct Authority (1.12MB)
  "Financial Services and Markets Act 2000 – application under s55A for permission to carry on regulated activities – whether applicant fit and proper"
  
  
• Name: Stewart Ford, Mark Owen, & Pete Johnson v Financial Conduct Authority (1.12MB)
  "PROCEDURE – application for a “split trial” – application for specific disclosure"
  
  
• Name: Christopher Ashton v FCA (1.12MB)
  "FINANCIAL SERVICES – preliminary hearing – third party rights – s 393 Financial Services and Markets Act 2000 – whether applicant identified in notice – no."
  
  
• Name: Terrence Andrew Joint v FCA (1.75MB)
  "FINANCIAL SERVICES–general insurance broker -whether director failed to exercise due skill care and diligence in managing the business-whether he took reasonable steps to ensure compliance with relevant standards regarding the operation of client money accounts-Statements of Principle 6 and 7.
  
  Fitness and properness of approved person-prohibition order in relation to significant influence functions-s 56 FSMA.
  
  Financial penalty-appropriate level of penalty-s 66(3)FSMA"
  
  
• Name: Arcis Management Consultancy v Financial Conduct Authority (195KB)
  "FINANCIAL SERVICES – procedure – application to make reference out of time – whether Tribunal satisfied that in all the circumstances application should be granted –no–Rule 2 and Schedule 3 Paragraph 2(2) Tribunal Procedure (Upper Tribunal) Rules 2008"
  
  
• Name: Christian Bittar v Financial Conduct Authority (195KB)
  "FINANCIAL SERVICES – preliminary hearing – third party rights – s 393 Financial Services and Markets Act 2000 – whether applicant identified in notice – yes"
  
  
• Name: Angela Burns v Financial Conduct Authority (156KB)
  "Financial Services and Markets Act 2000 – reference of Authority’s decision to Tribunal – Tribunal Procedure (Upper Tribunal) Rules 2008 rule 10(3)(d)-(e) – whether some costs should be awarded to largely unsuccessful applicant"
  
  
• Name: Christopher Ashton v FCA (EOT decision) (1.85MB)
  "FINANCIAL SERVICES – procedure – application to make reference out of time – whether Tribunal satisfied that in all the circumstances application should be granted –yes–Rule 2 and Schedule 3 Paragraph 2(2) Tribunal Procedure (Upper Tribunal) Rules 2008"
  
  
• Name: Timothy Alan Roberts and Andrew Wilkins v FCA
  Judgment (1.91MB)
  Judgment Clarification (1.28MB)
  "Withdrawal of approval to perform controlled functions pursuant to s. 63 FSMA, prohibition from performing any function in relation to regulated activity pursuant to s. 56 due to lack of integrity, breach of principles 1 and 6, imposition of financial penalty"
  
  
• Name: Ford, Owen & Johnson v Financial Conduct Authority
  Decision Notice(135KB)
  Directions(72KB)
  "FINANCIAL SERVICES – DECISION NOTICE – publication – whether Tribunal should prohibit publication on grounds that the consequence of such publication would cause disproportionate damage and outweigh the public interest served by the principle of open justice – whether exceptional circumstances – whether prejudice to other claims made by applicants – whether significant likelihood of conduct of others following publication which could cause disproportionate damage to the applicants – whether Tribunal should direct that references should not be included in the Register - FSMA 2000, s 391 – Tribunal Rules, rule 14(1) and Sch 3, para 3(3)"
  
  
• Name: Bayliss & Co (Financial Services) & Clive Rosier Ltd v FCA (2.32MB)
  "FINANCIAL SERVICES – independent financial adviser-whether approved person able to demonstrate that he provided suitable advice-whether he took reasonable steps to ensure compliance with regulatory standards-Statements of Principle 2 and 7.
  
  Financial Penalty-whether action precluded by limitation-s66(4), (5) FSMA- appropriate level of penalty-s66(3) FSMA
  
  Fitness and properness of approved person-withdrawal of approvals and prohibition order in relation to significant influence functions-s56 and 63 FSMA
  
  Cancellation of firm’s permission-s55J FSMA"
  
  
• Name: Angela Burns v Financial Conduct Authority (119MB)
  "Financial Services and Markets Act 2000 – failure to make proper disclosure of conflict of interest – breach of APER Statement of Principle 1 – sanction and penalty"
  
  
• Name: Mohammed Suba Miah v FCA (1.73MB)
  "FINANCIAL SERVICES – application for the Tribunal to extend time for a reference made out of time – decision notice issued pursuant to settlement agreement entered into between applicant and the FSA – application of principles in Data Select - whether good reasons for delay in making the reference – weight to be afforded to settlement agreement – merits of applicant’s case on reference.
  
  Financial Penalty-s66 (3) FSMA-withdrawal of approval-s63 FSMA-Prohibition Order-s56 FSMA"
  
  
• Name: Tariq Carrimjee v FCA (1.31MB)
  "MARKET ABUSE–Whether applicant knew or suspected that there was a risk his customer intended to engage in market abuse through share price manipulation in breach of Statement of Principle 1-no-whether applicant failed to exercise due skill care and diligence in relation to the issue in breach of Statement of Principle 2-yes.
  
  Financial Penalty-s66 (3) FSMA-withdrawal of approval-s63 FSMA-Prohibition Order-s56 FSMA"
  
  
• Name: Arch Financial Products LLP, Robin Farrell, Robert Addison v Financial Conduct Authority (641kb)
  "FINANCIAL SERVICES – investment management – management of conflicts of interest - compliance monitoring - separation of decision making within firm acting for different customers – whether property of open ended investment companies managed with the aim of providing a prudent spread of risk as regards liquidity – Principles 2, 3, 8 in respect of alleged breaches by firm and Statements of Principle 6 and 7 in respect of alleged breaches by individual Applicants.
  
  Management of conflicts of interest in respect of four specific transactions – whether Applicants acted without integrity – Principle 1 in respect of alleged breaches by firm and Statement of Principle 1 in respect of alleged breaches by individual Applicants.
  
  Financial penalty and public censure – whether action against individual Applicants prevented by limitation – s66(4), (5) FSMA – appropriate level of penalty – ss66(3), 205 FSMA.
  
  Fitness and properness of individuals – withdrawal of approvals – prohibition orders – ss56 and 63 FSMA "
  
  
• Name: Angela Burns v Financial Conduct Authority (240kb)
  "Financial Services and Markets Act 2000 – whether misuse of position as non-executive director – whether failure to make proper disclosure of conflict of interest – whether breach of APER Statement of Principle 1 – whether applicant fit and proper"
  
  
• Name: Stephen Robert Allen v The Financial Conduct Authority (96kb)
  "PROHIBITION – finding in High Court litigation that applicant had knowingly tendered false evidence – whether that finding could be undermined – no – production to the Authority by applicant of redacted and partial copy of High Court judgment to discredit another while concealing criticism of himself – whether applicant fit and proper – no – prohibition upheld"
  
  
• Name: Alberto Micalizzi v The Financial Conduct Authority (514kb)
  "FINANCIAL SERVICES – whether applicant guilty of misconduct – breach of Statement of Principle 1 – dishonesty and lack of integrity – whether applicant is a fit and proper person – withdrawal of approval to carry out approved functions – FSMA, s 63 – prohibition order – s 56 – financial penalty – s 66"
  
  
• Name: Javier Martin-Artajo v The Financial Conduct Authority (140kb)
  "FINANCIAL SERVICES – procedure – application to make reference out of time – whether Tribunal satisfied that in all the circumstances application should be granted – yes –Rule 2 and Schedule 3 Paragraph 2(2) Tribunal Procedure (Upper Tribunal) Rules 2008"
  
  
• Name: Ian Charles Hannam v FCA (751kb)
  "Market abuse – Whether two emails contained Inside information – Yes – Whether emails sent in proper course of exercise of employment – No – Whether defence under section 123 FSMA available – No – Issue of penalty adjourned"
  
  
• Name: Ghanshyam Sarup Batra v FCA (165kb)
  "FINANCIAL SERVICES – withdrawal of approval and prohibition of approved person - whether Applicant made false and misleading representations in mortgage applications - yes - whether Applicant failed to deal with the Authority in open and co-operative manner - yes - whether Applicant dishonest - no - whether Applicant lacked integrity - yes - whether Applicant fit and proper person - no - prohibition from carrying out any function confirmed - reference dismissed"
  
  
• Name: Granada Rental and Retail Ltd, Granada Media Ltd, Granade Group Ltd, Granada Ltd and ITV plc v The Pensions Regulator and Box Clever Trustees Ltd (108kb)
  "PENSIONS REGULATOR – Financial support direction – procedure – whether Targets should be barred from pursuing parts of their pleaded cases on grounds that previous case management decision had created an issue estoppel – no - whether to allow issue to continue to be pleaded would be an abuse of process – no – application dismissed "
  
  
• Name: Achilles Macris v FCA (132kb)
  "FINANCIAL SERVICES – preliminary hearing – third party rights – s 393 Financial Services and Markets Act 2000 – whether applicant identified in notice – yes"
  
  
• Name: Amir Khan v FSA (183kb)
  "FINANCIAL SERVICES-financial penalty for submitting fraudulent mortgage applications-whether conduct of applicant dishonest or reckless- found to be dishonest-whether imposition of financial penalty appropriate-yes-scale of appropriate penalty-whether appropriate in the circumstances to take account of applicant’s means-yes-Authority directed to impose penalty of £80,000-reference dismissed "
  
  
• Name: Noel Norbert Walker trading as Walkers Financial Planning v FCA (96kb)
  "FINANCIAL SERVICES–Supervisory Notice –Application for direction to suspend effect of notice until reference disposed of –Notice varied Applicant’s permission by removing all regulated activities with immediate effect – Reason for notice being failure to satisfy Threshold Conditions-Respondent not satisfied that Applicant a fit and proper person because in its opinion Applicant conducting his affairs in an inappropriate manner and acted with a lack of integrity-whether Tribunal satisfied that the direction to suspend the effect of the notice would not prejudice the interests of consumers –No-Whether necessary for notice to take effect immediately-Yes-Application dismissed-Rule5(5) The Tribunal Procedure (Upper Tribunal) Rules 2008"
  
  
• Name: David John Hobbs v FCA (111kb)
  "Financial services – prohibition order – s 56 FSMA – matter remitted to Tribunal by Court of Appeal to address the question whether, even if applicant was not guilty of market abuse, his lying, which in earlier proceedings the Tribunal had found as a fact, demonstrated that he was not a fit and proper person – whether a prohibition order was appropriate in circumstances where applicant had not worked in financial services for a considerable period and gave evidence that he did not intend to do so"
  
  
• Name: Westwood Independent Financial Planners v FCA (268kb)
  "FINANCIAL SERVICES – alleged breaches of Principle 7 (communication of information) and Principle 9 (suitability of advice) of Principles for Businesses and related Conduct of Business Rules in relation to Geared Traded Endowment Policies - whether Authority and Tribunal have jurisdiction - yes - whether Applicant breached Principles and COB Rules – yes - whether financial penalty appropriate - yes - amount of penalty confirmed - reference dismissed "
  
  
• Name: Andrew Jeffery v FCA - FS/2010/0039 (543kb)
  "FINANCIAL SERVICES – general insurance broker - whether Applicant in breach of Statements of Principle 1 and 4 – standard of proof - forged documentation – failure to effect insurance – failure to keep clients informed of identity of insurer – failure to deal with the Authority in an appropriate, open and cooperative way – action under s 66 FSMA – whether prevented by limitation – construction of s 66(4), (5) – penalty – s 66(3) - prohibition order – s 56 FSMA"
  
  
• Name: Stephen Robert Allen v FCA (99kb)
  "FINANCIAL SERVICES – Application to amend Statement of Case and for directions – Whether amendments relate to subject-matter of reference – yes – application granted"
  
  
• Name: Angela Burns v FCA privacy decision (192kb)
  "DECISION NOTICE – publication – whether Upper Tribunal should prohibit publication on grounds that it would be likely to deprive the applicant of her livelihood – FSMA 2000 S.391-– Trib Proc (UT) Rules 2008 14(1) and Sch 3 para 3(3)"
  
  
• Name: Abdul Razzaq v FSA (180kb)
  "PROHIBITION ORDER – FSMA s56 –Whether applicant fit and proper
  CANCELLATION OF PERMISSION – FSMA s45 – Whether threshold conditions satisfied"
  
  
• Name: Jonathan Townrow v FSA FS/2011/0024 (127kb)
  "PROHIBITION – application for revocation – refused – whether reference of decision notice recording refusal should be struck out – yes"
  
  
• Name: Canada Inc Swift Trade Inc and Peter Beck v FSA (249kb)
  "MARKET ABUSE – share price manipulation – whether demonstrated – yes – FSMA s 118 – whether entering into contracts for difference knowing counterparty would hedge by placing orders for stocks amounts to behaviour "in relation to" qualifying investments – yes – whether open to FSA to take action against dissolved Canadian corporation regulated in Canada and with no place of business in United Kingdom – yes – scale of penalty – reference dismissed."
  
  
• Name: Sidney Cordle & Scott Briscoe Limited v FSA (83kb)
  "FINANCIAL SERVICES – authorisation to carry on regulated activity – approval to perform controlled functions – decisions to refuse applications – fit and proper – whether candidate for approval satisfied honesty and integrity criteria – failure to disclose prior investigation in applications for permission and approval – subsequent concealment by individual candidate – decision to reject applications upheld."
  
  
• Name: Mark Anthony Ainley v FSA, Hardship (110kb)
  "FINANCIAL SERVICES – whether financial penalty appropriate in this case – yes whether amount of penalty should be increased, reduced or confirmed – amount confirmed"
  
  
• Name: Patrick Sejan v FSA, Penalty (52kb)
  "MARKET ABUSE – share price manipulation – penalty already determined – whether hardship made out – no – penalty not to be adjusted"
  
  
• Name: Arch Financial Products LLP & Others v FSA (160kb)
  "DECISION NOTICE – publication – whether Upper Tribunal should prohibit publication on grounds of potential serious reputational damage prejudice to civil proceedings or possible settlement discussions – FSMA 2000 S.391 – Trib Proc (UT) Rules 2008 14(1) and Sch 3 para 3(3)"
  
  
• Name: Michael Lee Thommes v FSA (200kb)
  "FINANCIAL SERVICES – regulated mortgage business - whether applicant fit and proper to carry out any controlled function involving exercise of significant influence – prohibition order – FSMA 2000, s56"
  
  
• Name: Christopher Ollerenshaw & Thomas Reeh v FSA (213kb)
  "MISCONDUCT –fit and proper person-Limitation-Payment Protection Insurance–alleged pressure to sell unsuitable products and to favour a particular lender-allegedly inadequate compliance-failure to provide Authority with information- misleading Authority- financial penalty"
  
  
• Name: Andrew Jeffery v FSA - FS/2010/0039 (61kb)
  "FINANCIAL SERVICES – application for recusal of judge – apparent bias – fair-minded and informed observer – whether sharing of office or other proximity to judge formerly chairman of RDC and involved in the case whilst employed by the FSA would lead observer to conclude that there was a real possibility of bias"
  
  
• Name: David John Hobbs v FSA - FS/2010/0024 (199kb)
  "FINANCIAL SERVICES – FSMA s 123 – financial penalty - FSMA s 118(5) – whether conduct of Applicant constituted market abuse – FSMA s 56 - prohibition order - whether Applicant a fit and proper person"
  
  
• Name: Raymond Wagner v FSA (45kb)
  "DISCIPLINARY POWERS – Misconduct – Financial Penalty – Whether misconduct proved – FSMA 2000 s.66."
  
  
• Name: Stefan Chaligne, Patrick Sejean, Cheickh Tidiane Diallo v FSA (151kb)
  "MARKET ABUSE – share price manipulation – admitted in December 2007 but in part denied in January 2008 – whether established – yes – whether prohibition necessary – yes – measure of monetary penalty.)"
  
  
• Name: Quarrell Beaumont Quarters Trustees v TPR & FSA (57kb)
  "STRIKE OUT – Whether no reasonable prospect of Applicants’ case succeeding – Whether Applicants failed to cooperate such that Tribunal cannot deal with proceedings fairly and justly – Tribunal Procedure (Upper Tribunal) Rules 2008 rule 8(3)(b) and (c)"
  
  
• Name: Mark Ainley v FSA UT (115kb)
  "FINANCIAL SERVICES – withdrawal of approval and cancellation of permission – prohibition of approved person for making and assisting in making of fraudulent mortgage applications – whether Authority’s case established – yes – reference dismissed"
  
  
• Name: First Financial Advisors Ltd v FSA (150kb)
  "Application for approval to perform Controlled Function CF30 – whether a fit and proper person – FSMA 2000, s 61 – integrity and reputation – competence and capability – financial soundness – conflict of interest – knowledge and understanding of investments recommended - proposal for remote supervision by applicant"
  
  
• Name: Athanass Stefanopoulos v FSA (105kb)
  "FINANCIAL SERVICES – cancellation of permission– whether Authority’s case established – yes – reference dismissed "
  
  
• Name: Laila Karan v FSA (105kb)
  "PERFORMANCE OF REGULATED ACTIVITIES – Conduct – Disciplinary powers – Misconduct – Financial penalty – Whether client adviser guilty of misconduct – Appropriate penalty - FSMA 2000 s.66 "
  
  
• Name: Sachin Karpe v FSA (60kb)
  "PERFORMANCE OF REGULATED ACTIVITIES – Conduct – Disciplinary powers – Misconduct – Unauthorised trading – Whether managing director carrying on "desk head" role is guilty of misconduct – FSMA 2000 s.66(2) "
  
  
• Name: John Pottage v FSA (260kb)
  "PERFORMANCE OF REGULATED ACTIVITIES - Conduct – Disciplinary powers – Misconduct – Financial penalty – Whether CEO guilty of misconduct – FS&MA 2000 s.66"
  
  
• Name: Derek William Wright v FSA (59kb)
  "Unauthorised person – prohibition order – not to perform any function in relation to regulated activities – prohibition order should be issued"
  
  
• Name: Sime v FSA (99kb)
  "APPROVAL FOR CONTROLLED FUNCTIONS - FSMA ss59, 60, 61 –Whether first applicant satisfied threshold conditions for approval – whether fit and proper"
  
  "AUTHORISATION FOR REGULATED ACTIVITIES – FSMA ss40, 41 – Whether second applicant satisfied resources condition for authorisation"
  
  
• Name: James Perman & Co v FSA (costs) (28kb)
  "COSTS / EXPENSES – Unreasonable conduct – Applicant referred decision to cancel its Part IV permission – Authority offered to discontinue action set out in referred Decision Notice – Offer rejected by Applicant – Tribunal decided to uphold Decision Notice – Whether Applicant’s conduct unreasonable – Yes – Upper Tribunal Rules para 10(3)(d)"
  
  
• Name: David John Bedford v FSA (70kb)
  "INSURANCE BROKER – assisting fraudster by continuing to place business with him when knowing risks were not being insured – forgery of policy documents – deceit of clients – whether prohibition appropriate – yes – whether financial penalty appropriate following police caution for same conduct – yes – but penalty reduced to £10,000 in particular circumstances of applicant"
  
  
• Name: Nazia Bi and Qadeem Mohammed v FSA (80kb)
  "PENALTY – Breach of APER 6 – Decision Notice issued in ignorance of financial circumstances of Applicants – Penalties reduced to take account of hardship – Fuller details of financial circumstances received by FSA after Decision Notice – Whether Tribunal should increase penalties – Implication of Applicants’ non-cooperation with the FSA (APER 4)– Decision Notice made no determination regarding breaches of APER 4 – Whether penalties should be imposed for such breaches –- No"
  
  
• Name: David Hobbs - FSA (65kb)
  "PROCEDURE – Appeals – Witness Summons – Whether proper to issue Witness Summons – Tribunal Procedure (UT) Rules, Rules 16"
  
  
• Name: Stephen Allen v FSA (48kb)
  STRIKE OUT APPLICATION –real prospect of success – application to revoke prohibition order – whether prohibition order had been properly made – strike out application granted – Tribunal Procedure (Upper Tribunal) Rules 2008(SI 2698/2008) as amended, Rule 8(3)(c)
  
  
• Name: Jason Geddis v FSA (106kb)
  MARKET ABUSE – FSMA s118(5) –Whether abuse premeditated – No – Penalty to be imposed – Censure – Whether applicant fit and proper – Yes – Prohibition not justified
  
  
• Name: James Perman v FSA (62kb)
  PERMISSION – Cancellation – Suitability/fitness and proprietary – Threshold Condition 5 – Inability or unwillingness to comply with requirements and standards under the regulatory system – Principle 11 of Principles for Business – Whether a failure on Applicant's part to deal with Regulator in an open and co–operative way – Reference dismissed
  
  
• Name: Canada Inc & PeterBeck v FSA (47kb)
  DECISION NOTICE – Publication – Prohibition – Whether Upper Tribunal should prohibit on grounds of prima facie unlawfulness, absence of necessity or unfairness to Applicants – Relevance of ECHR principles – Respect for privacy of Applicants – Interference with Applicants’ rights of peaceful enjoyment of possessions or deprivation of possessions – FSMA 2000 s.391(1A)– Trib Proc (UT) Rules 2008 r.14(1) – Art 8 and Art 1 of First Protocol to ECHR
  
  
• Name: Visser and Fagbulu v FSA (152kb)
  MARKET ABUSE – collapse of hedge fund – whether applicants attempted to manipulate market, breached investment restrictions and misled investors – yes – whether approvals properly withdrawn – yes – whether prohibition appropriate – yes – level of financial penalties to be imposed
  
  
• Name: Graham Betton v FSA (64kb)
  MARKET ABUSE – Penalty – Determination of the level of financial penalty in market abuse case
  
  
• Name: Fox Hayes v FSA (100kb)
  
  
• Name: Mohammed Karim v FSA (47kb)
  "FINANCIAL SERVICES – Part IV Permission – Refusal by Authority – Application for permission to conduct insurance broking activity – Lack of understanding of requirements of regulatory system – Lack of experience – Threshold Conditions 4 and 5 – Reference dismissed – FSMA 2000 s40
  
  
• Name: Curren v FSA (44kb)
  "FINANCIAL SERVICES – withdrawal of company’s approval and cancellation of permission – prohibition of approved person for making or assisting in making of fraudulent mortgage applications – whether Authority’s case established – yes – penalty imposed – scale of appropriate penalty – whether sufficient account taken of person’s means – yes – reference dismissed"
  
  
• Name: FSA v Mr Graham Betton (44kb)
  Prohibition order – financial penalty on Mr Betton in relation to share ramping scheme.
  
  
• Name: David Massey(125kb)
  MARKET ABUSE – Conditions in FSMA s118(2) – Whether applicant an insider within s118B(e) – Yes – Whether information not generally available – Yes – Whether information of a precise nature within meaning of s118C(2) – Yes – Whether information likely to have a significant effect on price within meaning of s118C(6) – Yes – Defence under s123(2)(a) of belief on reasonable grounds that not market abuse – Defence not made out – Penalty to be imposed – Whether applicant fit and proper – No – Prohibition.
  
  
• Name: Michel Van de Wiele NV(219kb)
  BARRING OF PART OF RESPONDENT'S CASE - Rule 8 Upper Tribunal Rules - no . CONTRIBUTION NOTICE under section 38 Pensions Act 2004 - revival of application to issue against person not referring decision of Determination Panel to Tribunal - not permitted - discussion of extent of admissibility of evidence and argument on referral to Tribunal.
  
  
• Name: Vijay Kumar Sharma(63kb)
  STRIKE OUT APPLICATION – No real prospect of success – Fitness and propriety – Criminal convictions – Applicant referred decision notice containing prohibition order – Recent convictions for failing to notify change of control and for knowingly or recklessly giving false and misleading information – Whether and in what circumstances it is proper for Tribunal to strike out the Reference on grounds of no real prospect of success – Strike out application granted – Tribunal Procedure (Upper Tribunal) Rules 2008 (SI 2698/2008) as amended, Rule 8(3)(c)
  
  
• Name: Barry Williams(84kb)
  APPROVED PERSON – prohibition notice – withdrawal of approval – whether fit and proper – no
  
  
• Name: Graham Betton – 0011 (101 kb)
  Market Abuse–Price Positioning–Share ramping exercise–Sanction–Whether prohibition appropriate–FSMA 2000 s.118.
  
  
• Name: Mandeep Panesar - 0025 (48 kb)
  Regulated Activities-application for approval to carry out controlled function as director-whether applicant fit and proper.
  
  
• Name: Andrew Scerri Oliver - 0016 (42 kb)
  Market Abuse-Insider dealing-whether inside information prompted the dealing-Yes-whether a rumour prompted the dealing-No-Penalty.
  
  
• Name: Andrew Scerri Oliver - 0016 (51 kb)
  Market Abuse-Insider dealing-Penalty-Appropriate amount-Whether verifiable evidence of serious financial hardship-whether financial loss arising after the bereach to be taken into account.
  
  
• Name: Atlantic Law (122 kb)
  Conduct of Business Rules – approvals by solicitors of promotions by unauthorised overseas companies – "boiler rooms" ndash; alleged absence of adequate guidance by FSA – recklessness – sanction – level of financial penalty
  
  
• Name: Fox Hayes (78 kb)
  PENALTY – Authorised Person – Partnership – Decision Notice imposing penalty issued after termination of Partnership – whether regulatory authority has power to impose penalty on dissolved partnership – whether partners are personally liable – who rank as partners in dissolved partnership – FSMA 2000 32(1), 40(1(c) and 206(1)
  
  
• Name: Tarlochan Singh (47 kb)
  AUTHORISATION – Fit and proper – Refusal to grant Part IV permission – Mortgage–related activities – Earlier authorisation of applicant cancelled on grounds of failure to submit RMAR returns – Refusal to re–authorise based on evidence of earlier failures – Reference dismissed – FSMA 2000 s.41(2)
  
  

Northern Rock

• Name: Northern Rock Applicants v Andrew Caldwell and HM Treasury (30 kb)
  Northern Rock Applicants v Andrew Caldwell and HM Treasury (317 kb)
  NATIONALISATION OF SHARES IN NORTHERN ROCK PLC – Compensation Scheme – meaning and effect of statutory valuation assumptions – assumption that financial assistance withdrawn – interpretation in compliance with human rights – whether decision as to amount of compensation was a reasonable decision – jurisdiction of Upper Tribunal
  
  

Bradford and Bingley

• Name: Bradford & Bingley Applicants v Bradford & Bingley plc Compensation Scheme (176 kb)
  "STRIKE OUT OF REFERENCES – References by ex-Bradford & Bingley shareholders – Challenge to Valuer’s decision as to compensation for shareholders – Valuation – Reasonableness –Jurisdiction of Upper Tribunal in relation to points raised in References – Whether no reasonable prospect of Applicants’ cases succeeding"
  
  

Pensions

• Name: ITV PLC and others v The Pensions Regulator, (Interested Party, Box Clever Trustees Limited) (162KB)
  "PENSIONS REGULATOR: Application to strike out part of pleadings dismissed"
  
  
• Name: Garvin Trustees Ltd v The Pensions Regulator- interested parties Denis Desmond, Donal Gordon & Annick Desmond (2.06MB)
  "PENSIONS REGULATOR –contribution notices– procedure – disclosure-whether Applicant obliged to maintain legal professional privilege over documents passed to him by liquidator of sponsoring employer– no because employer dissolved - whether documents concerned not privileged as falling within the iniquity principle– no – disclosure permitted o"
  
  
• Name: ITV PLC, Granada Ltd & Others v The Pensions Regulator (case management decision) (365kb)
  "PENSIONS REGULATOR – Financial support direction – procedure – whether Regulator and Trustee should be barred from pursuing parts of their pleaded cases on grounds that to do so would amount to an abuse of the Upper Tribunal’s Procedure and breach of the Upper Tribunal Procedure Rules – no – whether disclosure of documents should be directed in relation to certain matters pleaded by the Targets in reply to the Regulator’s Statement of Case – yes in part – whether the Regulator should disclose documents relating to its decision not to seek a financial support direction against Joint Venture Partner of one of the Targets – no"
  
  
• Name: Quarrell Beaumont Quarters Trustees v TPR & FSA (57kb)
  "STRIKE OUT – Whether no reasonable prospect of Applicants’ case succeeding – Whether Applicants failed to cooperate such that Tribunal cannot deal with proceedings fairly and justly – Tribunal Procedure (Upper Tribunal) Rules 2008 rule 8(3)(b) and (c)"
  
  
• Name: Trustees Lehman Brothers Pensions Scheme and The PR v LB RE Financing No1 Ltd and 36others (180kb)
  " PENSIONS REGULATOR – Financial support direction - jurisdiction of the Tribunal – Whether Scheme Trustees are directly affected and able to make a reference – Yes – Whether determination not to include company associated with the employer within the scope of a financial support direction capable of forming the subject matter of a reference to the Tribunal – Yes – Whether Tribunal has jurisdiction to direct Regulator to issue a financial support direction notwithstanding the expiration of time for the Regulator to make such direction – Yes – Pensions Act 2004 Sections 43, 96, and 103"
  
  
• Name: ITV Plc and Ors (Box Clever) v The Pensions Regulator (26kb)
  ITV Plc and Ors (Box Clever) v The Pensions Regulator - Reasons for Direction (65kb)
  
  
• Name: Desmonds Gordon v The Pensions Regulator (100kb)
  "PENSIONS REGULATOR – Contribution notice – Authority of the Tribunal – Appropriate action – Reference by Scheme Trustees as party affected – Whether any determination to take regulatory action against individual shareholder in employer company – Whether Tribunal’s direction to Regulator to issue a contribution notice after expiration of six year limitation period is "appropriate action for the Regulator to take" – Pensions (Northern Ireland) Order 2005 Articles 91(2)(d) and (e) and (3) and 97(4) PENSIONS REGULATOR – Applications to strike out – Allegations not made in determination of Panel – Allegations rejected by Panel – Allegations never put to Panel – Application to bar Regulator from relying on series of acts – Pensions (NI) Order 2005 Art 34 – Trib Procedure (UT) Rules 2008 Sch 3 p4"
  
  

Former Tribunal decisions

Decisions of the former Financial Services and Markets Tribunal and Pensions Regulator Tribunal can be accessed through the links below:

• Financial Services and Markets Tribunal
• Pensions Regulator Tribunal

www.judiciary.gov.uk
If your search is of a legal nature, you will find rules, legislation, decisions etc. on this website.

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