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) - whether a single conversion of non-QCBs and QCBs into QCBs or two separate conversions – whether the conversion and redemption should be treated as a single composite transaction of the disposal/redemption of non-QCBs – the Ramsay principle
VATA 1994 Sch 10 – lease and sale by pension trustee – retrospective acceptance of option to tax land – whether sale grant made by person exercising option – whether prior permission needed – revised texts of Sch 10 – appeal dismissed
Application to strike out – does the appeal have a reasonable chance of succeeding – no – should the appeal be stayed – no – appeal struck out
PROCEDURE – application for permission to amend grounds of appeal – delay in making application – relevance and merits of new grounds of appeal
Whether the World
Bank's retirement scheme was ‘established in the US’ for the purposes of the
UK-US tax treaty, articles 3(1)(o) and 17(1)(b), so that UK resident
former employees are eligible for relief from UK income tax. The appeal
involves interpretation of the treaty establishing the World Bank, its
relationship with US law, and interpretation of the UK-US tax treaty. One of
very few cases around the world address taxation and International
organisations. Key issues include admissibility of evidence on treaty meaning,
expert evidence on foreign tax law, principles of tax treaty interpretation.
Appeal to Upper
Tribunal to be heard.
– Exempt services – Item 1(d) of Group 9 of Schedule 9 VATA 1994 – Whether
membership subscriptions of a trade association constitute exempt supplies –
Matter remitted by Upper Tribunal for reconsideration – Appeal allowed
Option to tax – whether exercised – on facts,
yes – application for belated notification refused – not established that HMRC
could not reasonably have been satisfied that there were grounds for refusal
Misdeclaration penalty – held, to be confirmed
in amount assessed, subject to result of reconsidered group registration
Procedure – outcome of appeals dependent on
result of relevant group registration application – time limit for further
Noble v Revenue & Customs  UKFTT 760 (TC)
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
Goodman Equine Ltd v Revenue & Customs  UKFTT 565 (TC)
VAT – input tax claim refused – horse trading
- is business test satisfied - no
Mark Allan v HMRC  UKFTT 142 (TC)
APPLICATION TO STRIKE OUT – Tribunal Procedure - First-tier Tribunal) (Tax Chamber) Rules 2009 rule 8(3)(c) — whether decision of Court of Appeal was per incuriam - no– whether taxpayer had an arguable case under the European Convention – no — application granted
Julian Martin v HMRC  UKFTT 040 (TC)
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 repayment “negative Taxable Earnings” - Appeal allowed
HMRC v Mertrux  UKUT 274 (TCC)
Capital gains tax - claim by Respondent for roll-over relief 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 - FFT allowed appeal - HMRC appealed on ground that FFT erred in law and reached conclusion not available on facts - appeal allowed - This case is now going to the Court of Appeal.
Boyer Allan Investment Services Ltd v HMRC  UKFTT 558 (TC)
Corporation tax - discovery assessment - whether invalid - Appellant made contributions to an employee benefit trust - following Dextra - whether the Appellant's company tax return for the year ended 30 April 2000 was in fact made on the basis or in accordance with the practice generally prevailing when it was made
Segesta Ltd (formerly Blackpool Football Club Properties Ltd) v HMRC  UKUT 176 (TCC)
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
Chipping Sodbury Golf Club & Others v HMRC  UKFTT 557 (TC)
VAT - sporting exemption for golf clubs - Article 13A (1)(m) Sixth Directive - members' subscriptions - single supply or multiple supplies - Card Protection Plan considered - held single supply 0 profit making proprietary club s - whether entitled to exemption - no - appeals dismissed
Alchemist Film Devil's Gate Film Partnership v HMRC TC/2010/01680 FTT
FILMS - Relief for expenditure on production - Deferments - unconditional obligation to pay - contracts between production company and individual members of production team - claim for relief by Partnership - Deferred amounts payable to cast and crew as and when exploitation income was received from sales agent - no exploitation income received by Partnership in year of claim - whether agreement between production company and Partnership transferred obligation to pay deferments to Partnership - whether unconditional obligation to pay deferments in year of claim - appeal dismissed - F (no 2) A 1992 s.42 and F (no 2) A 1997 s.48 - CAA 2001 s.5(1) and (5)
McLaren v HMRC  UKFTT 601 (TC)
Corporation tax - computation of trading profits - s 74 TA 1988 deductibility of penalty imposed by motoring organisation and not by statute - appeal allowed
The Queen on the application of Capital Accommodation (London) Limited (In Liquidation) v HMRC  UKUT 276 (TCC)
Adjustment for errors in VAT returns under regulations 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
AH Field (Holdings) LTD v Revenue & Customs  UKFTT 104 (TC)
Finance Act 1996 Schedule 9 paragraph 13 - whether loans made by the Appellant has an unallowable purpose - equity exchanged for shareholder debt - tax advantage main or one of main purposes - appeal dismissed
PDSA v HMRC  UKFTT 362 (TC)
VAT - Input Tax - The Appellant a "not for profit" incorporated Society providing welfare and charitable services for sick and injured animals - was the Appellant entitled to recover VAT on veterinary fees - No - the Pet AID Scheme was a non-economic activity - the veterinary supplies made to the pet owners not to the Appellant - Appeal dismissed
Roden v HMRC  UKFTT 586 (TC)
VAT - let of hotel accommodation by undisclosed agent - deemed supply by and to agent under s47 (3) VATA - whether deemed supply to agent necessarily has same VAT status as seemed supply by agent - no - whether Item 1(d) of Group 1 to Schedule 9 VATA only exempts supplies to physical user of accommodation - no - appeal allowed in principle
TNT (UK) Limited v HMRC  UKUT 49 TCC
Customs Duties - post clearance demand - goods imported using simplified inward processing relief system - appellant acting as importer's or purported importers agent - import declarations submitted by appellant incorrect by reason of importer providing false identity - no bills of discharge provided - whether appellant liable for payment of duty and VAT - yes - appeal dismissed
Vehicle Control Services v HMRC  UKUT (TCC) &  UKUT 130 (TCC)
VAT - supply of parking 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 contract between the operator and the motorist - whether additional consideration payable by landowner for provisional of parking control services - appeal dismissed
SHS International Limited v HMRC  UKFTT 134 (TC)
Customs Duties - tariff classification - post clearance demand note - amino acid premixes imported from USA - whether to be classified as medicament (Chapter 30) or food preparations (Chapter 21) - product to be classifies under Chapter 30 as medicaments
PS Gill & Son (UK) Ltd v HMRC  UKFTT 374 (TC)
VAT - MTIC fraud - contra trading - whether fraudulent VAT evasion established - only in relation to some defaults - whether connection to fraud established - yes, both directly and through contra trader - whether Appellant should have known the connection - yes - appeal dismissed
My Secrets Ltd v HMRC  UKUT 173 (TC)
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. Allowed in part.
HMRC v European Tour Operators Association FTC/36/2011  UKUT 377 (TCC)
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
Cameron Black (London) Ltd v HMRC  UKFTT 257 (TC)
VAT section 35 VAT Act 1994 - the DIY Refund Scheme - HMRC refused the claim by the Appellants for a VAT refund on the grounds that at the time the development took place the correct statutory planning permission was not in place - appeal dismissed
Aberdeen Asser Management Plc v HMRC  UKUT 43 (TCC)
Income tax: emoluments; tax avoidance scheme; transfer of shares; whether a payment - No; whether shares a readily convertible asset - Yes; Appeal Dismissed
Eclipse Film Partners No 35 LLP v HMRC  UKFTT 270 (TC)
Income tax - limited liability partnership acquired licence to film rights and sub-licensed righst to distributor - complex financing arrangements involving loans to members of the partnership and defeasance deposit by the distributor - whether partnership carrying on a trade (a precondition for members to claim relief for a prepayment of interest on their borrowings) - s362 Taxes Act 1988 - whether the arrangements as a whole were designed to give a series of pre-determined cash flows with object of giving members allowable interest payments - whether licensing of film rihts was a trading activity - partnership not carrying on a trade but a non-trade business - appeal dismissed.
Deluca v Revenue & Customs  UKFTT 579
COSTS – unreasonable conduct – HMRC sought to make employee liable for tax – PAYE regs required them to make employer liable – circumstances in which employee could be made liable were not present – direction that HMRC should make contribution to employer/applicant’s costs of successfully appealing in Trib.Proc (FTT)(Tax Chamber) Rules 2009 r.10(3)(a)
David Southern appeared for the Appellants.
Audley v Revenue & Customs  UKFTT 219 (TC)
Income tax - Schedule 13 Finance Act 1996 – loss claimed on disposal of a relevant discounted security – house and cash transferred to family trust and loan note issued to settlor - tax avoidance scheme – purposive interpretation of the legislation – realistic view of the transaction – transfer of assets to trustees was mostly a gift and not part of the amount paid in respect of the acquisition of the security – Appeal dismissed
Richard Bramwell QC appeared for the Appellants.
Mark Stolkin v HMRC  UKFTT 831 (TC)
Capital Gains Tax - Relationship between Enterprise Investment Scheme relief and taper relief in relation to properties that had been part used for business purposes and part for non-business purposes and properties used for part of the period of ownership for business purposes and part for non-business purposes - Appeal allowed
Michael Sherry appeared for the Appellants.
Abdul Omar and The Commissioners for Her Majesty's Revenue and Customs -  UKFTT 722 (TC)
INCOME TAX - whether the second condition in s29(5) TMA 1970 has been met – Yes – assessments validly made
Michael Sherry appeared for the Appellants.
TLD LTD v Commissioners of South Africa Revenue Service - Case 2441 28, October 2010.
Jonathan Schwarz was instructed with Peter Solomon SC and Julia Boltar of the Johannesburg Bar in the South African Tax Court. The case concerned the application of article 13 of the Luxemburg-South Africa tax treaty to exit tax on deemed disposal, the meaning of permanent establishment in that treaty and in South African domestic law.
Jonathan Schwarz appeared for the Appellants.
Pertemps Limited v HMRC  UKUT B8 (TCC)
Jonathan Schwarz appeared for the taxpayer in this appeal to the Upper Tribunal on whether payments made by mistake are receipts of a trade and concerned the meaning of trade and the application of Generally Accepted Accounting Practice.
Jonathan Schwarz appeared for the Appellants.
Western Ferries Limited v HMRC  UKFTT 243
Michael Conlon QC and Jonathan Schwarz appeared for the taxpayer. This was the first appeal on tonnage tax in FA 2000 Schedule 22 and concerned whether ferries operated in the Firth of Clyde qualified for tonnage and the meaning of “qualifying vessel”, sea, estuary and harbour.
Michael Conlon QC and Jonathan Schwarz appeared for the Appellants.
Williamson Tea Holdings Ltd v Revenue & Customs  UKFTT 301 (TC)
Disposal of a substantial shareholding by a company - exemption from corporation tax under Sch 7AC TCGA 1992 – whether a non-compete agreement pursuant to share sale agreement and for which part of agreed share sale price had been apportioned should be treated as a separate sale or deemed disposal of goodwill and therefore taxable as a corporate chargeable gain under s.22 TCGA
Finmeccanica Group Services SPA v Revenue & Customs TC/2010/8647