List of case reports 2015

A partnership v HMRC [2015] UKFTT 161 (31 March 2015), Issue 1260 Was a partnership the recipient of legal services?

Abbey Forwarding v HMRC [2015] EWHC 225 (6 February 2015), Issue 1250 Damages on an undertaking given by HMRC

Abbey National Treasury Services v HMRC [2015] UKFTT 341 (14 July 2015), Issue 1272 Dividends on tracker shares and allowable debits

Adecco and others v HMRC [2015] UKFTT 600 (27 November 2015), Issue 1289 Supplies of temporary staff

Alistair Norman v HMRC [2015] UKFTT 0303 (22 June 2015), Issue 1269 Discovery assessments and information held by HMRC

Altus Group v Baker Tilly Tax ([2015] EWHC 12 – 7 January 2015), Issue 1246 Negligence by tax advisers

Amino Communications v HMRC [2015] UKFTT 0035 (22 January 2015), Issue 1251 Customs duty classification of tuners

Amoena v HMRC [2015] EWCA Civ 25 (29 January 2015), Issue 1249 Customs duty classification of mastectomy bra

Andreas Michael v HMRC [2015] UKFTT 577 (19 November 2015), Issue 1288 Dismissed application for closure notice

Andrew Hill v HMRC [2015] UKFTT 295 (19 June 2015), Issue 1270 Payment under a compromise agreement

Andrew Richardson v HMRC [2015] UKFTT 179 (25 April 2015), Issue 1263 Taper relief and properties occupied by listed companies

Anne Christine Curtis Green v HMRC [2015] UKFTT 236, Issue 1267 Holiday letting businesses and business property relief

Anson v HMRC [2015] UKSC 44 (1 July 2015), Issue 1270 Profits from US LLCs and double tax relief

Anthony Barkas, HMRC v [2014] UKUT 0558 (15 January 2015), Issue 1247 occupancy restriction did not prevent the application of the ‘DIY builders scheme’

Anthony Hardy v HMRC [2015] UKFTT 250, Issue 1267 The computation of CGT and lost deposits

Ardmore Construction and Andrew Perrin v HMRC [2015] UKUT 633 (20 November 2015), Issue 1287 UK source interest

Asparuhovo Lake Investment Company OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna (C-463/14) (3 September 2015), Issue 1278 Identifying the services provided

Associated Newspapers v HMRC [2015] UKFTT 409 (13 August 2015), Issue 1276 Promotional vouchers VATable

Associated Newspapers, HMRC v [2015] UKUT 641 (1 December 2015), Issue 1289 VAT on retail vouchers

Astral, HMRC v [2015] UKUT 0021 (20 January 2015), Issue 1249 New building or extension?

B & K Lavery Property Trading Partnership v HMRC [2015] UKFTT 470, Issue 1281 Closure notices and the scope of appeals

Bedale Golf Club v HMRC [2015] UKFTT 446 (2 September 2015), Issue 1278 Clubhouse refurbishment and attribution of input tax

Belgian State v Nathalie De Fruytier (C-334/14) (2 July 2015), Issue 1272 Is the transport of human organs and samples exempt?

Bell’s College v HMRC [2015] UKFTT 176 (25 April 2015), Issue 1263 Private college entitled to education exemption

Beteiligungsgesellschaft Larentia + Minerva & Co v Finanzamt Nordenham (C-108/14) and Finanzamt Hamburg-Mitte v Marenave Schiffahrts (C-109/14), Issue 1257 Holding companies and acquisition costs

Bharat Patel v HMRC [2015] UKFTT 445 (7 September 2015), Issue 1278 Suspended penalties

Bowring, Clive and Juliet  v HMRC [2015] UKUT 550 (12 October 2015), Issue 1282 Flip-flop II scheme found effective

Brain Disorders Research Limited Partnership v HMRC [2015] UKFTT 325 (2 July 2015), Issue 1271 Capital allowances schemes failed

Branagan v HMRC [2014] UKFTT 1100 (16 December 2014), Issue 1246 Qualifying trade

BT Pension Scheme, The Trustees of the v HMRC [2015] EWCA Civ 173 (9 July 2015), Issue 1272 Claims for ACT credits were time-barred

Bunker Secure Hosting v HMRC [2015] UKFTT 146 (14 April 2015), Issue 1260 Awareness of the penalty regime and reasonable excuse

Caithness Rugby Football Club v HMRC [2015] UKFTT 378 (5 August 2015), Issue 1277 Was a clubhouse a village hall?

Capernwray Missionary Fellowship of Torchbearers v HMRC [2015] UKUT 368 (27 June 2015), Issue 1270 Joint application for reference to the CJEU

Carmel Jordan v HMRC [2015] UKUT 218 (7 May 2015), Issue 1264 Jurisdiction of the UT to hear appeals against information notices

Carson Contractors v HMRC [2015] UKFTT 530 (30 October 2015), Issue 1285 Protected building: barn conversion

Cater Allen International and Abbey National Treasury Services v HMRC  Issue 1266 ‘Repos’ and the loan relationship rules

Cavenbridge v HMRC [2015] UKFTT 536 (28 October 2015), Issue 1285 Supplies of pens by Bingo halls

CC&C v HMRC [2014] EWCA Civ 1653 (19 December 2014), Issue 1245 Duty suspended goods and interim relief

Changtel Solutions UK, HMRC v [2015] EWCA Civ 29 (28 January 2015), Issue 1249 Winding up and the jurisdictions of the Companies court and the FTT

Chapter Trading v HMRC [2015] UKFTT 458 (16 September 2015), Issue 1279 Was a failure to deduct under PAYE careless?

Citipost Mail v HMRC [2015] UKFTT 252 (2 June 2015), Issue 1268 Late appeals in the tribunals

City Fresh Services Ltd v HMRC [2015] UKFTT 364 (21 July 2015), Issue 1273 Medical care provided by subcontractors

C J Palau & R C Loughran v HMRC [2015] UKFTT 0038 (27 January 2015), Issue 1251 Powers to impose a penalty for filing the wrong form

CJS Eastern v HMRC [2015] UKFTT 213 (13 May 2015), Issue 1265 Reasonable excuse, fixed and variable penalties

Clavis Liberty Fund v HMRC [2015] UKUT 72 (12 February 2015), Issue 1252 Witness summons and non-resident witnesses

Coin-a-Drink v HMRC [2015] UKFTT 495 (6 October 2015), Issue 1284 VAT repayments and corporation tax

Colaingrove v HMRC [2015] UKUT 0002 (15 January 2015), Issue 1247 VAT: supplies of verandas together with caravans zero-rated

Colaingrove, HMRC v [2015] UKUT 80 (10 March 2015), Issue 1255 reduced rate of VAT and complex supplies

Commission v UK (C-640/13), Issue 1245 Curtailment of right to recover tax unlawfully paid

Copthorn Holdings v HMRC [2015] UKFTT 405 (14 August 2015), Issue 1277 Retrospective inclusion of a company into a VAT group

Couldwell Concrete Flooring v HMRC [2015] UKFTT 135 (23 March 2015), Issue 1260 Information notices and statutory records

Danesmoor v HMRC [2015] UKFTT 294 (15 June 2015), Issue 1269 Identifying the recipient of supplies

David Jones v HMRC [2015] UKFTT 477 (1 October 2015), Issue 1282 Deductibility of travel expenses

David Keyl v HMRC [2015] UKUT 383 (15 July 2015), Issue 1273 Discontinuance of a trade at the end of a period

David Love Marketing v HMRC [2015] UKFTT 506 (15 October 2015), Issue 1284 Business slow down and the cancellation of registration

Degorce, Patrick v HMRC [2015] UKUT 447 (24 August 2015), Issue 1276 Film scheme: whether trading

Derek Collings t/a Engineering Unlimited v HMRC, [2015] UKFTT 81 (17 February 2015), Issue 1253 car importer acted as principal and liable for VAT on the supplies

Dipak Patel v HMRC [2015] UKFTT 0013 (9 January 2015), Issue 1247 Loss relief: trade conducted on a commercial basis

DMWSHNZ v HMRC [2015] EWCA Civ 1036 (20 October 2015), Issue 1283 TCGA 1992 s 171A and the redemption of loan notes

DPAS, HMRC v [2015] UKUT 585 (5 November 2015), Issue 1286 Supplies of insurance and administration to dental patients

Dr Montshiwa Doug Montshiwa v HMRC [2015] UKFTT 544 (26 October 2015), Issue 1285 Special relief

Eclipse Film Partners No. 35 v HMRC [2015] EWCA Civ 95 (17 February 2015), Issue1252 partnership carrying on a trade?

Elsina v HMRC [2015] UKFTT 0014 (14 January 2015), Issue 1247 inaccuracy in a corporation tax return careless

English Bridge Union v HMRC [2015] UKUT 401 (23 July 2015), Issue 1277 Is  bridge a sport?

European Commission v Federal Republic of Germany (C-591/13) (16 April 2015), Issue 1259 deferral relief and cross-border reinvestment

European Commission v French Republic C-479/13 and European Commission v Grand Duchy of Luxembourg C-502/13 (5 March), Issue 1254 VAT reduced rate and e-books

European Commission v Kingdom of Sweden (C-114/14) (21 April 2015), Issue 1260 VAT exemption for postal services and private providers

European Commission v UK (C-172/13) (3 February 2015), Issue 1249 cross-border group relief

European Commission v UK and Northern Ireland  Issue 1266 The exemption for energy saving materials does not comply with EU law

 

Fast Bunkering Klaipėda UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-526/13) (3 September 2015), Issue 1276 Supply of fuel exemption and intermediaries

 

Fast Bunkering Klaipėda v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-526/13) (5 March 2015), Issue 1256 Multiple legal transfers and exemptions

 

FCC Environment UK and others v HMRC [2015] EWCA Civ 747(16 July 2015), Issue 1272 Judicial proceedings and tax appeals

 

Finanzamt Linz v Bundesfinanzgericht, Außenstelle Linz C-66/14 (6 October 2015), Issue 1281 Depreciation of goodwill and freedom of establishment

 

Finanzamt Linz v Bundesfinanzgericht, Aussenstelle Linz (C-66/14) (16 April 2015), Issue 1259 EU law and the amortisation of goodwill in non-resident companies

 

Finanzamt Ulm v Ingeborg Wagner-Raith (as successor in title to Mrs Maria Schweier) (C-560/13) (21 May 2015), Issue 1264 The flat-rate taxation of investments and EU law

 

Finmeccanica Group Services SpA, HMRC v [2015] UKUT 378 (16 July 2015), Issue 1273 Place of supply (old rules)

 

Flix Innovations v HMRC [2015] UKFTT 558 (6 November 2015), Issue 1288 EIS and preferential rights attaching to shares

 

Flutter, Dr AG v HMRC [2015] UKFTT 249, Issue 1267, Was a payment made because of an employee’s disability?

 

Folkestone Harbour v HMRC [2015] UKFTT 101 (2 March), Issue 1254 Business purpose of a fountain

Fonecomp v HMRC, Issue 1250 Kittel principle applies to ‘contra-trading’

French Connection v HMRC [2015] UKFTT 173 (23 April 2015), Issue 1263 Free supplies to staff

French Education Property Trust v HMRC [2015] UKFTT 620 (1 December 2015), Issue 1289 Charities and economic activities

Gala Leisure v HMRC [2015] UKFTT 516 (14 July 2015), Issue 1284 The right to repayment and VAT groups

GDF Suez Teeside v HMRC [2015] UKFTT 413 (11 August 2015), Issue 1275 Loan relationships and accounting standards

Gemsupa and another v HMRC [2015] UKFTT 97 (3 March), Issue 1254 Tax avoidance scheme worked

General Motors, HMRC v  [2015] UKUT 605 (17 November 2015), Issue 1287 Establishing the price of self-supplies

GMAC UK, HMRC v [2015] UKUT 0004 (5 January 2015), Issue 1247 Interaction between the BT and GMAC cases

‘Go fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona (C-594/13) (12 March 2015), Issue 1255 Supply of care workers by an agency

Gordon Lye v HMRC [2015] UKFTT 0206 (13 May 2015), Issue 1265 Cessation of partnership and VAT liabilities

Greater Glasgow & Clyde Health Board v HMRC [2015] UKFTT 119 (13 March 2015), Issue 1256 Fleming claims and computational difficulties

Gregory Finn and others v HMRC [2015] UKFTT 144 (13 April 2015), Issue 1259 EIS and reverse takeovers

Groupe Steria v Ministère des Finances et des Comptes publics (C-386/14) (2 September 2015), Issue 1276 Freedom of establishment and dividends

GST-Sarviz AG Germania v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ (C-111/14) (23 April 2015), Issue 1261 Can VAT be imposed on both the recipient and the supplier? 

Hamilton & Kinneil (Archerfield) and others, HMRC v [2015] UKUT 130 (20 March 2015), Issue 1257 Members of an LLP and loss relief

Harikrishna S Patel v HMRC [2014] UKFTT 1101, Issue 1245 Employment and partnerships

Harland Machine Systems v HMRC [2015] UKFTT 280 (9 June 2015), Issue 1277 Scope of the ‘goods for test relief’

Henderson Investment Funds v HMRC [2015] UKFTT 505 (16 October 2015), Issue 1283 SDRT on the redemption of units

Herefordshire Property Company v HMRC [2015] UKFTT 79 (16 February 2015), Issue 1253 Failed scheme and negligence

Housley G B, HMRC v [2015] UKUT 71 (13 February 2015), Issue 1252 Process defects and appeals to the FTT

Howells, Mrs and Mr v HMRC [2015] UKFTT 412 (10 August 2015), Issue 1276 Lack of evidence in no inaccuracy

Huitson, Robert v HMRC [2015] UKFTT 448 (3 September 2015), Issue 1278 Tax avoidance and retrospective legislation

Hurlingham Club v HMRC [2015] UKFTT 76 (12 February 2015), Issue 1252 Partial exemption and special methods

Ian Shiner & David Sheinman v HMRC [2015] UKUT 596 (3 November 2015), Issue 1286 Relationship between judicial review proceedings and tax appeals 

Ignatius Fessal v HMRC [2015] UKFTT 80 (17 February 2015), Issue 1253 ECHR and double taxation

Ingenious Games v HMRC [2015] UKUT 0105 (5 March), Issue 1254 Allegations of dishonesty and conduct of cases

Ingenious Media Holdings and another v HMRC [2015] EWCA Civ 173 (4 March), Issue 1254 scope of HMRC’s duty of confidentiality

Intelligent Managed Services v HMRC [2015] UKUT 341 (7 July 2015), Issue 1271 TOGCs and VAT groups

Investment Trust Companies v HMRC ([2015] EWCA Civ 82 – 12 February 2015), Issue 1251 VAT restitution claim by final consumer

Island Contract Management v HMRC [2015] UKUT 472 (28 August 2015), Issue 1276 CIS and territoriality

JSM Construction v HMRC [2015] UKFTT 474, Issue 1281 When is a case a complex case?

Jack Dyson v HMRC [2015] UKFTT 131 (19 March 2015), Issue 1256 Appeal by a partner who is not the representative member

James Glyn, HMRC v [2015] UKUT 551 (12 October 2015), Issue 1282 Retention of a home in the UK and residence

James H Donald (Darvel) Ltd and others v HMRC [2015] UKUT 514 (5 October 2015), Issue 1281 Can dividends be emoluments?

James Radcliffe v HMRC [2015] UKFTT 0017 (14 January 2015), Issue 1248 DIY builder scheme and planning permission

James Ronaldson Scott v HMRC [2015] UKFTT 420 (27 August 2015), Issue 1277 Special relief and the jurisdiction of the FTT

Jaswinder Dhariwal v HMRC [2015] UKFTT 0041 (27 January 2015), Issue 1251 Reliance on adviser and reasonable excuse

Joanna L Porter t/a Crafty Creations v HMRC [2015] UKFTT 0170 (23 April 2015), Issue 1263 Reasonable excuse: IT issues

John Arthur Day and Amanda Jane Dalgety v HMRC [2015] UKFTT 139 (8 April 2015), Issue 1258 Capital gains on disposals of property

John Henderson v HMRC [2015] UKFTT 584 (25 November 2015), Issue 1288 Sideways loss relief and rental income

John Humphrey Roberton Carver v HMRC [2015] UKFTT 168 (22 April 2015), Issue 1263 Entrepreneurs’ relief for Lloyd’s underwriters

John Mander Pension Trustees v HMRC [2015] UKSC 56 (29 July 2015), Issue 1274 Pension schemes: charge to tax on loss of approval

John Martin v HMRC [2015] UKUT 161 (19 June 2015), Issue 1271 Confiscation orders and discovery assessments

Joost Lobler v HMRC [2015] UKUT 152 (26 March 2015), Issue 1257 Mistake by the taxpayer; appeal allowed

Joshy Mathew v HMRC [2015] UKFTT 139 (31 March 2015), Issue 1258 What are statutory records?

Julian and Beryl Massey t/a Hilden Park Partnership v HMRC, Issue 1274 Abusive arrangements

Julian Blackwell, HMRC v [2015] UKUT 418 (13 August 2015), Issue 1275 Whether payment to facilitate sale deductible for CGT

Kumon Educational UK v HMRC [2015] UKFTT 84 (17 February 2015), Issue 1253 VAT: did a payment to the recipient of a supply qualify as a discount?

Lady Margaret Hall v HMRC [2014] UKFTT 1092 (12 December 2014), Issue 1246 Agency and exempt supplies

Larentia + Minerva mbH & Co. KG v Finanzamt Nordenham (C-108/14) and Finanzamt Hamburg-Mitte v Marenave Schiffahrts AG (C-109/14) (16 July 2015), Issue 1272 Holding companies and input tax

Lars Sjumarken v HMRC [2015] UKFTT 375 (10 August 2015), Issue 1275 Were shares ‘restricted’?

Leekes v HMRC [2015] UKFTT 93 (27 February), Issue 1254 Setting off losses on a trade succession

Littlewoods Ltd and others v HMRC [2015] EWCA Civ 515, Issue 1264 Compound interest on VAT wrongly paid

Lloyds Bank Leasing (No. 1) v HMRC [2015] UKFTT 401 (14 August 2015), Issue 1275 Was the obtaining of capital allowances one of the main purposes?

London School of Economics and Political Science v HMRC [2015] UKFTT 291 (17 June 2015), Issue 1276 What is a valid notification of an assessment?

Lothian NHS Health Board v HMRC [2015] UKUT 0264 (28 May 2015), Issue 1266 Fleming claims and uncertain quantum

M Lennon & Co v HMRC [2015] UKFTT 296 (23 June 2015), Issue 1270 Did the sale of a new building qualify for zero-rating?

Malachy Higgins v The National Crime Agency  [2015] UKFTT 0046 (29 January 2015), Issue 1250 Confiscation orders and tax

Malcolm Healey v HMRC [2015] UKUT 140 (25 March 2015), Issue 1258 Discount on stripped coupon security

Mapfre asistencia compania internacional de seguros y reaseguros SA and Mapfre warranty SpA Directeur général des finances publiques v, v Directeur général des finances publiques (C-584/13) (16 July 2015), Issue 1272 A warranty for mechanical breakdown is an insurance product

Mapfre Warranty SpA, Directeur Général des Finances Publiques v  Issue 1250 car breakdown cover an insurance service exempt from VAT

Marian Macikowski v Dyrektor Izby Skarbowej w Gdańsku C-499/13 (26 March 2015), Issue 1258 Collection of tax by a third party

Mark Allan v HMRC [2015 UKUT 0016 (23 January 2015), Issue 1249 Human Rights Act challenge

Mark Carey v HMRC [2015] UKFTT 466 (14 September 2015), Issue 1279 Ordinary residence without residence

Marketing Lounge Partnership v HMRC [2015] UKFTT 219 (13 May 2015), Issue 1265 Supplies of promotional campaign management

Marlico v HMRC [2015] UKFTT 528 (30 October 2015), Issue 1288 Repayment supplement payable by HMRC

Mary Walker v HMRC [2015] UKFTT 480 (17 September 2015), Issue 1282 Monthly penalties and reasonable excuse

Masoud Mirsamadi v HMRC [2015] UKFTT 0058 (3 February 2015), Issue 1251 Ascertaining undeclared income

McMorris v HMRC [2014] UKFTT 1116 (29 December 2014), Issue 1246 Trade of horse ownership

Meena Seddon and others v HMRC [2015] UKFTT 140 (9 April 2015), Issue 1259 Scrip dividends and the exit charge

Mercedes-Benz Financial Services, HMRC v [2015] EWCA Civ 1211 (26 November 2015), Issue 1288 Are financing arrangements supplies of goods or services?

Merlin Scientific v HMRC [2015] UKFTT 247 (4 June 2015), Issue 1268 Free supplies of entertainment

Metropolitan International Schools v HMRC [2015] UKFTT 517 (2 October 2015), Issue 1283 Distinguishing between supplies of education and supplies of manuals

Mihai Manea v Instituția Prefectului județul Brașov (C-76/14) (14 April 2015), Issue 1261 Tax on pollution and imported second-hand vehicles

Michael Burgess and Brimheath Developments v HMRC [2015] UKUT 578 (27 October 2015), Issue 1286 Failure by the FTT to consider whether discovery assessments were valid

Michael Macklin v HMRC [2015] UKUT 0039 (4 February 2015), Issue 1250 Pension plan in Usa and double tax treaty relief

Miljoen, J. B. G. T. (C-10/14), X (C-14/14), and Société Générale SA (C-17/14) v Staatssecretaris van Financiën (17 September 2015), Issue 1278 Is Dutch withholding tax EU compliant?

Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie (C-42/14) (16 April 2015), Issue 1259 Supplies by a landlord

Mistral Promotions & Marketing v HMRC [2015] UKFTT 112 (11 March 2015), Issue 1256 Validity of a notice of a requirement to give security

Monica Bircham v HMRC [2015] UKFTT 293 (15 June 2015), Issue 1270 Were VAT assessments valid?

Monitor Audio v HMRC [2015] UKFTT 357 (15 July 2015), Issue 1273 Bank shareholder can be an institutional investor

Morrison v HMRC [2014] 113 (23 December 2014), Issue 1246 Disposal of a company and contingent liability

Mrs D and Mr I Fountain v HMRC [2015] UKFTT 419 (24 August 2015), Issue 1275 Whether PPR available on land

Murray Group Holdings and others v HMRC [2015] CSIH 77 (4 November 2015), Issue 1285 Trust arrangements and earnings

Mr A v HMRC [2015] UKFTT 189 (5 May 2015), Issue 1265 A settlement was not employment earnings

Nairn Golf Club v HMRC [2015] UKFTT 185 (30 April 2015), Issue 1263 Was an amendment to a repayment claim a new claim?

National Exhibition Centre, HMRC v [2015] UKUT 0023 (20 January 2015), Issue 1249 VAT status of booking fees

New Deer Community Association v HMRC [2015] UKUT 604 (12 November 2015), Issue 1287 Was a new building similar to a ‘village hall’?

Next Brand Ltd v HMRC [2015] UKFTT 175 (23 April 2015), Issue 1263 Double tax treaty relief on dividends

Nicholas John Aspinal and others v HMRC [2015] UKFTT 162 (22 April), Issue 1263 FTT’s jurisdiction on legitimate expectation

Nigel Rowe and others v HMRC [2015] EWHC 2293 (31 July 2015), Issue 1274 Partner payment notices 

NLB Leasing d.o.o. v Republika Slovenija (C-209/14) (2 July 2015), Issue 1272 Forfeiture under a sale and leaseback

North Berwick Golf Club v HMRC [2015] UKFTT 82 (19 February 2015), Issue 1253 Permission to lodge late appeal

North of England Zoological Society v HMRC [2015] UKFTT 287 (19 June 2015), Issue 1269 Partially exempt traders and the attribution of input tax

NK Motors v HMRC [2015] UKFTT 201 (8 May 2015), Issue 1265 The partial exemption and farming business

Nora Harris v HMRC [2015] UKFTT 265 (9 June 2015), Issue 1268 TOGCs and the option to tax property

Northern Lincolnshire & Goole Hospitals NHS Foundation Trust v HMRC [2015] UKFTT 103 (4 March 2015), Issue 1255 Fleming claims and transfers of hospitals

Northumbrian Water, HMRC v [2015] UKUT 93 (13 March 2015), Issue 1255 meaning of ‘site’ for the aggregate levy

Oak Tree Motor Homes v HMRC [2015] UKFTT 251 (8 June 2015), Issue 1268 Is the supply of a motor caravan the supply of a caravan?

OKG AB v Skatteverket (C-606/13) (1 October 2015), Issue 1282 Was a tax on thermal power a tax on electricity?

One Source (London) v HMRC [2015] UKFTT 500 (20 October 2015), Issue 1284 Out of time appeal

Open Heavens Media v HMRC [2015] UKFTT 0042 (28 January 2015), Issue 1250 Stay of proceedings pending decision by the CJEU

Open University, HMRC v [2015] UKUT 263 (21 May 2015), Issue 1264 VAT: did the BBC supply education services?

Pacific Computers v HMRC [2015] UKFTT 0026 (20 January 2015), Issue 1248 MTIC fraud and knowledge of the taxpayer

HMRC v Paul Newey t/a Ocean Finance [2015] UKUT 0300 (2 June 2015), Issue 1266 The offshore transfer of a business and the Halifax principle

Pendragon and others v HMRC [2015] UKSC 37, Issue 1267 A transaction fell to be redefined under the Halifax principle

Peninsular & Oriental Steam Navigation Company v HMRC [2015] UKUT 312, Issue 1268 A scheme to enhance DTR failed

Perfect Permit v HMRC [2015] UKFTT 171 (23 April 2015), Issue 1263 Reasonable excuse: agent’s late registration

Personal representatives of Mr Michael Wood (Deceased) v HMRC [2015] UKFTT 282 (12 June 2015), Issue 1269 Protective assessments and the death of the taxpayer

Pertemps v HMRC [2015] UKFTT 512 (7 October 2015), Issue 1283 The scope of the FTT’s jurisdiction

Peter and Jaleh Hearn t/a Hennerton Golf Club v HMRC [2014] UKFTT 1115 (29 December 2014), Issue 1246 Abusive arrangements

Peter Andrew v HMRC [2015] UKFTT 514 (6 October 2015), Issue 1283 Payments in lieu of notice and redundancy

Peter N Jackson v HMRC [2015] UKFTT 221 (13 May 2015), Issue 1265 Suspected undeclared takings

Peter Silvester v HMRC [2015] UKFTT 532 (30 October 2015), Issue 1285 Loss relief on farming activities 

Philip Manduca v HMRC [2015] UKUT 0262 (26 May 2015), Issue 1266 One-off payment was taxable as income

Philip Savva and others v HMRC [2015] UKUT 141 (25 March 2015), Issue 1257 Discounts on stripped interest coupons

Phoenix Optical Technologies v HMRC [2015] UKFTT 463 (14 September 2015), Issue 1279 Transfer of business assets and compromise agreements

Phone Nation v HMRC [2015] UKFTT 593 (25 November 2011), Issue 1289 Mobile phone airtime vouchers

PML Accounting v HMRC [2015] UKFTT 440 (10 September 2015), Issue 1278 Wrong type of information notice issued

Poole Leisure v HMRC [2015] UKFTT 109 (6 March 2015), Issue 1255 Failed challenge of a PAYE determination

PPUH Stehcemp sp. j. Florian Stefanek, Janina Stefanek, Jarosław Stefanek v Dyrektor Izby Skarbowej w Łodzi C-277/14 (22 October 2015), Issue 1284 The right to deduct and ‘non-existent traders’

Price, Steven and others v HMRC [2015] UKUT 164 (17 April 2015), Issue 1259 Failure of a capital loss scheme

Property Development Company NV v Belgische Staat (C-16/14) (23 April 2015), Issue 1261 Ascertaining the VAT payable in the absence of purchase price

Project Blue v HMRC [2014] UKUT 564, Issue 1245 SDLT planning and s 75A 

Prudential Assurance Company v HMRC [2015] EWHC 118 (26 January 2015), Issue 1249 CFC and dividend group litigation

Putri Projosujadi v Director of Border Revenue [2015] UKUT 297 (9 June 2015), Issue 1268 Whether confiscated goods should be restored

PwC v HMRC [2015] UKFTT 7 (6 January 2015), Issue 1248 Effect of an unlawful extension to a block

Pyreos v HMRC [2015] UKFTT 123 (18 March 2015), Issue 1256 Venture capital companies and R&D relief

Queen on the application of APVCO 19 and others v HMRC [2015] EWCA Civ 648 (30 June 2015), Issue 1270 Retrospective legislation was lawful

Queen on the application of ELS Group v HMRC [2015] UKUT 0048 (30 January 2015), Issue 1251 Concession on supplies of staff

Queen (on the application of Andrew Michael Higgs) v HMRC [2015] UKUT 92 (11 March 2015), Issue 1255 TMA 1970 s 34 and self-assessment

Queen (on the application of James Ironmonger Derry) v HMRC, Issue 1274 Judicial review of a demand for tax

Queen on the application of Premier Foods (Holdings) v HMRC [2015] EWHC 1483 (21 May 2015), Issue 1264 VAT wrongly paid and the rights of the consumer

Queen on the Application of Ralph Hely-Hutchinson v HMRC [2015] EWHC 3261 (11 November 2015), Issue 1286 Mistakes by HMRC and legitimate expectation

Quillan and others, R v [2015] EWCA Crim 538 (25 March 2015), Issue 1258 Tax fraud involving pension funds

R (on the application of Chaudhary) v Bristol Crown Court and HMRC [2014] EWHC 4096 (4 December 2014), Issue 1247 Legal professional privilege and search warrants

R (on the application of Dunne) v HMRC [2015] EWHC 1204 (31 March 2015), Issue 1268 Application for interim relief against a PPN

Re Taricco and others C-105/14 (8 September 2015), Issue 1279 De facto immunity from criminal prosecution and EU law

Rank Group, The, HMRC v [2015] UKSC 48 (8 July 2015), Issue 1271 Gaming machines and the ‘element of chance’

Redcats (Brands) v HMRC [2015] UKFTT 376 (7 August 2015), Issue 1275 Whether price reduction gave rise to VAT refund

Reed Employment v HMRC [2015] EWCA Civ 805 (28 July 2015), Issue 1274 No ‘salary sacrifice’ arrangements 

Réegie communale autonome du stade Luc Varenne v État Belge (C-55/14) (22 January 2015), Issue 1248 Supply of sporting facilities

Richard James Dutton-Forshaw v HMRC [2015] UKFTT 478 (18 September 2015), Issue 1282 PPR and short periods of occupation

Riskstop Consulting v HMRC [2015] UKFTT 469 (1 October 2015), Issue 1281 Risk management surveys and the insurance exemption

Robert Ames v HMRC [2015] UKFTT 337 (7 July 2015), Issue 1271 Interaction between EIS relief and CGT relief

Robert Doran and Patrick Gray,The Crown Prosecution Service v [2015] EWCA Crim 384 (17 March 2015), Issue 1258 Confiscation order

Roman Bukovansky v Finanzamt Lörrach (C-241/14) (19 November 2015), Issue 1287 Double taxation agreements and discrimination

Romasave (Property Services) v HMRC [2015] UKUT 0254 (27 May 2015), Issue 1266 Notification of VAT assessments

Romie Tager, HMRC v [2015] UT 40 (6 March 2015), Issue 1255 Tax-geared penalties

Rosie Arnfield v HMRC [2015] UKFTT 0053 (3 February 2015), Issue 1250 Late filing penalty and special circumstances

Royal College of Paediatrics and Child Health, HMRC v [2015] UKUT 0038 (28 January 2015), Issue 1251 sale of a building  not a transfer of a going concern

Royal Troon Golf Club v HMRC [2015] UKFTT 121 (17 March 2015), Issue 1256 Supplies by a golf club to its members

Ryanair v European Commission (T-500/12) (5 February 2015), Issue 1251 Tax differentials and state aid

S&I Electrical Plc v HMRC [2015] UKUT 162 (31 March 2015), Issue 1258 MTIC fraud and the recovery of input tax

Sabine Smouha v The Director of Border Revenue [2015] UKFTT 147 (14 April 2015), Issue 1259 Refusal to return a confiscated item

Sam Smith v HMRC [2015] UKFTT 0024 (19 January 2015), Issue 1248 supply of pilot training a supply of services

Samarkand Film Partnership No 3, Proteus Film Partnership and three partners v HMRC [2015] UKUT 211 (29 April 2015), Issue 1261 Film partnerships and loss relief

SAS SVS La Martiniquaise v HMRC [2015] UKFTT 515 (5 October 2015), Issue 1286 Time-limits under the EU refund scheme

Saudaçor – Sociedade Gestora de Recursos e Equipamentos de Saúde dos Açores SA v Fazenda Pública (C-174/14) (25 June 2015), Issue 1269 What is a public body?

Scotts Atlantic Management v HMRC [2015] UKUT 66 (13 February 2015), Issue 1252 Ineffective scheme relating to employee benefits

Servbet v HMRC [2015] UKFTT 130 (19 March 2015), Issue 1256 Reduction of a penalty for error 

Simon Coates v HMRC [2015] UKFTT 460 (16 September 2015), Issue 1279 Was an inaccuracy careless?

Simon Newell t/a Chiltern Young Riders v HMRC [2015] UKFTT 0535 (28 October 2015), Issue 1285 Motocross riding not subject ordinarily taught in schools

Skatteverket v David Hedqvist (C-264/14) (16 July 2015), Issue 1273 Bitcoin exchange transactions

Skatteverket v David Hedqvist (C-264/14) (22 October 2015), Issue 1283 Bitcoin and the VAT exemption for financial transactions

Skatteverket v Hilkka Hirvonen (C-632/13) (19 November 2015), Issue 1287 Taxation at source and the right to deduct

SMK kft v Nemzeti Adó- és Vámhivatal (C-97/14) (30 April 2015), Issue 1261 Place of supply of manufacturing services

Snugglebundl v HMRC [2014] UKFTT 1121 (31 December 2014), Issue 1246 What is ‘clothing’? Immovable property

Southern Aerial (Communications) v HMRC [2015] UKFTT 538 (28 October 2015), Issue 1285 Were car and fuel benefits in kind?

Southern Cross Employment, HMRC v [2015] UKUT 122 (1 April 2015), Issue 1257 HMRC’s ability to enter into binding agreements

Spritebeam and others v HMRC [2015] UKUT 75 (25 February), Issue 1254 Tax avoidance scheme involving loan arrangement

Spring Salmon & Seafood v HMRC [2015] UKFTT 616 (30 November 2015), Issue 1289 Was a claim made in a return?

Staatssecretaris van Financiën v Fiscale Eenheid X  Issue 1266 Scope of the fund management exemption

 

Staatssecretaris van Financien v Fiscale Eenheid X NV cs C-595/13 (9 December 2015), Issue 1290 Special investment funds

Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof (C-131/13) and Turbu.com (C-163/13) (18 December 2014), Issue 1245 Fraudulent activities and the rights to a deduction/exemption

Stephen Finch v HMRC [2015] UKFTT 589 (26 November 2015), Issue 1289 Whether penalty notices breached human rights

Steven Cooling v HMRC [2015] UKFTT 223 (19 May 2015), Issue 1264 The waiver of a debt and CGT consideration

Sudar Shini Mahendran v HMRC [2015] UKFTT 278 (9 June 2015), Issue 1268 Reliance on accountant and reasonable excuse

‘Sveda’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos C-126/14 (22 October 2015), Issue 1283 Input tax recovery and non-business activities

Taylor Wimpey v HMRC [2015] UKFTT 74 (12 February 2015), Issue 1252 Exempt supplies and the right to a deduction

TDG (UK) v HMRC [2015] UKUT 167 (20 April 2015), Issue 1260 Approved excise warehousing and diverted goods

Test Claimants in the FII Group Litigation v HMRC (2014) EWHC 4302 (18 December), Issue 1245 FII group litigation: quantum and remedies

Thomas Brennan v HMRC [2015] UKFTT 557 (6 November 2015), Issue 1288 The VAT DIY refund scheme and reconstruction beyond planning permission

Tim Healy v HMRC [2015] UKFTT 233 (28 May 2015), Issue 1271 Deductible expenses

Timothy Clayton Hutchings v HMRC [2015] UKFTT 0009 (12 January 2015), Issue 1247 Inaccuracy in an IHT return

Tower Radio and Total Property Support Services v HMRC [2015] UKUT 60 (13 February 2015), Issue 1252 Effective scheme relating to employee benefits

TL Step by Step v HMRC [2015] UKFTT 134 (23 March 2015), Issue 1257 Compulsory deregistration

Travel Document Service and Ladbroke Group International v HMRC [2015] UKFTT 582 (19 November 2015), Issue 1288 Unsuccessful loan relationship avoidance scheme

Trevor Anthony Hartland v HMRC (2014) UKFTT 1099, Issue 1245 Private residence relief

Trinity Mirror, HMRC v [2015] UKUT 421 (3 August 2015), Issue 1275 Was default surcharge proportionate?

Trustees of the Institute for Orthodox Christian Studies, Cambridge v HMRC [2015] UKFTT 449 (3 September 2015), Issue 1278 Relevant charitable purpose

United Grand Lodge of England v HMRC [2015] UKUT 589 (10 November 2015), Issue 1287 Freemasonry and the VAT exemption for activities of a ‘philosophical, philanthropic or civic nature’

University of Cambridge, HMRC v  [2015] UKUT 305 (9 June 2015), Investment services input tax partially deductible

Vasiliki Raftopoulou, Dr v HMRC [2015] UKUT 579 (16 October 2015), Issue 1284 Reasonable excuse and late claims

VDP Dental Laboratory NV v Staatssecretaris van Financiën (C-144/13) and Staatssecretaris van Financiën v (i) X BV (C-154/13) and (ii) Nobel Biocare Nederland BV (C-160/13) (26 February 2015), Issue 1253 Application of VAT exemption on supplies of imported good

Verder LabTec GmbH & Co.KG v Finanzamt Hilden (C-567/13) (26 February 2015), Issue 1253 Exit charges and freedom of establishment

Verder LabTec GmbH & Co. KG v Finanzamt Hilden (C-657/13) (21 May 2015), Issue 1264 The staggered payment of an exit charge and EU law

Volkswagen Financial Services v HMRC [2015] EWCA Civ 832 (28 July 2015), Issue 1274 Hire purchase companies and the attribution of input tax

Walkingshaw, N & M  v HMRC [2015] UKUT 123 (18 March 2015), Issue 1257 part-exchange car was not a discount on the replacement car

Wayne Pendle v HMRC [2015] UKFTT 0027 (20 January 2015), Issue 1248 Tax penalties and the Bill of Rights

WebMindLicenses Kft. v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság C-419/14 (16 September 2015), Issue 1279 Abuse of law and tax advantages

Wheels Private Hire v HMRC [2015] UKFTT 363 (21 July 2015), Issue 1273 Insurance provided with car hire was separate supply

Whitter (Water Well Engineers), JP, HMRC v [2015] UKUT 392 (13 July 2015), Issue 1273 Cancellation of CIS registration

Why Pay More For Cars v HMRC [2015] UKUT 468 (8 September 2015), Issue 1277 Evidencing an overpayment of VAT

Wilton Park, Secrets (Promotions) and others v HMRC [2015] UKUT 343 (1 July 2015), Issue 1270 Was the redemption of vouchers an exempt supply?

Wintershall (E&P) v HMRC [2015] UKUT 334 (23 June 2015), Issue 1271 Oil and gas company: gains subject to the supplementary charge

Witney Town Bowls Club v HMRC [2015] UKFTT 421 (27 August 2015), Issue 1277 Bowls club was not a charity

Wroclaw v Minister Finansów C-276/14 (29 September 2015), Issue 1281 Are municipal entities taxable persons?

X AB v Skatteverket (C-686/13), Issue 1248 Deductibility of forex losses

X AB v Skatteverket C-686/13 (10 June 2015) Issue 1268 Exchange rate losses and the freedom of establishment