Tax Journal

List of case reports 2016

Date: 
8 December 2016

The following is a list of cases reported in Tax Journal for 2016.

A without notice application for approval of a taxpayer notice under FA 2008 Sch 36 (para 1) Information notices and non-resident taxpayers

Acornwood LLP and others v HMRC Expenditure had not been incurred for the purpose of the trade

Air France-KLM v Ministère des Finances et des Comptes publics VAT on unused air tickets

Airtours Holidays Transport v HMRC Recovery of input tax incurred on production of a report

Alexander Graham Reid v HMRC Payment on transfer of employee

Alberg v HMRC Had shares been issued?

Ali v HMRC Trade or speculation?

Amoena v HMRC Customs duty on a mastectomy bra

Anderson v HMRC Trade or investment?

Anderson v HMRC Discovery assessments and carelessness

Ann Hauser v HMRC Online return submitted but not received by HMRC

Anthony and Julia Rowbottom v HMRC Was a boat chartering trade carried on commercially?

Apollo Fuels, B Edwards and others HMRC v Car leased to employee for full market value 

Ariel HMRC v Bankruptcy trustees and information notices

Ashton v HMRC Partner or employee?

Bainbridge v P Bainbridge Rescission of transfer to trust 

Balhousie Holdings v HMRC Sale and leaseback and change of use

Barker v Baxendale Walker Solicitors and P Baxendale Barker Had a tax adviser been negligent? 

Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira Generic VAT invoice

Bastionspark and others v HMRC Partial victory and the award of costs

Bayliss v HMRC A return reporting a failed scheme was not completed negligently

Baylis v HMRC Benefits in kind and family members

Beauty Angels v HMRC Deemed supply between associated companies

Berkshire Golf Club and others v HMRC Quantifying unjust enrichment

Bevan v HMRC Non-compliance with Money Laundering Regulations

Biffin and others v HMRC - Injunction prohibiting HMRC from enforcement action

Birchgrove v HMRC Was a mistake in a return a reasonable excuse?

Bloomsbury Verlag gmbh v HMRC Carry-forward of losses previously not computed

Blue Chip Hotels v HMRC Was the hire out of a room a supply of land?

Bookit v HMRC Scope of the exemption in respect of payments and transfers

Boxmoor Construction v HMRC Had a building been demolished?

B & K Lavery Property Trading Partnership v HMRC Scope of a closure notice

B & M Retail HMRC v  More than one excise duty point

BMW (UK) Holdings and others HMRC v  Entitlement to repayment and groups

BPP Holdings v HMRC Consequences of breaching an order of the tax tribunals 

B Bowley v HMRC The DIY Housebuilders scheme and very long projects

Bratt Auto Contracts and Bratt Auto Services HMRC v VAT periods and repayment claims

Brisal – Auto Estradas do Litoral SA, KBC Finance Ireland v Fazenda Publica The freedom to provide services and withholding tax on interest

Bristol and West HMRC v Novation of derivative contracts between companies of the same group 

Brockenhurst, HMRC v College Meaning of ‘supplies closely connected to education’ 

Brookes v HMRC Had a taxpayer been dishonest?

Brown Group and JD Williams and Company v HMRC Withdrawing from the cost shifting regime

Browne v HMRC 595 Surcharges on unauthorised payments by pension fund

Burton, v HMRC, Was separate occupation prohibited?

Butler v HMRC Was a business carried out in partnership?

Caithness Rugby Football Club HMRC v A clubhouse was used as a ‘village hall’

Campus Living Villages UK v HMRC Discretionary bonus and SMP

Carpenter v HMRC Application for closure notice and ill-health

Carrasco v HMRC Penalties for careless inaccuracies and reliance on advisers

Castledine v HMRC Are deferred shares ordinary shares? 

Cavendish Green v HMRC Was a building ‘designed as a dwelling’ at the time of supply?

Chappell v HMRC Manufactured overseas dividends and tax avoidance 

Charity Commission v Mountstar Charity involved in tax avoidance 

Chartridge Developments v HMRC - Failure to file ATED returns

Clavis Liberty 1 LP v HMRC Was a trading loss incurred by a partnership involved in a composite transaction? 

Coal Staff Superannuation Scheme Trustees v HMRC The MOD regime and the EU principle of free movement of capital

Coinstar v HMRC Supplies by coin machines

Corrigan v HMRC Time limits for enquiries into repayment claims 

Countryfield Village Homes v HMRC The chronology of loss relief

Crossman v HMRC Scope of the CIS scheme

Cyclops Electronics and Graceland Fixing v HMRC Loan notes were not restricted securities

Davis & Dann and another v HMRC MTIC fraud and the knowledge test 

Deloitte v HMRC Admissibility of an expert report

Derrin Brothers Properties & Others v HMRC, HSBC and Lubbock Fine Third party notices and representations

Desmond Manifold v HMRC Home delivery of hot meals standard-rated

Dhiren Doshi v HMRC Reasonable excuse for non-compliance with information notices

Doherty and another v HMRC Incorrect assessments made to best judgment

Dollar Financial v HMRC Was a lead generating website an intermediary?

D-Media Communications v HMRC Was a security notice justified? 

Donaldson v HMRC Validity of penalty for late filing

DPAS, HMRC v Were services under a dental plan exempt?

Drinks Stop Cash & Carry v HMRC- Statutory records

Dr Sharat Jain v HMRC Travelling and subsistence expenditure

Dyer v HMRC Negligible value claim failed

Dynamic People Limited v HMRC Partial exemption methods and groups 

Easinghall v HMRC Discovery assessments and enquiries into returns 

ETB (2014) Ltd v HMRC Reasonable excuse?

Eclipse Film Partners No 35 LLP v HMRC Jurisdiction to make cost orders

Edwards-Moss and D Edwards-Moss v HMRC Disclosure of medical records 

Elbrook Cash & Carry v HMRC Successful application for hardship

English Holdings v HMRC Set-off of corporation tax loss against income tax profit

Envirotec Denmark ApS v Skatteministeren The reverse charge for material with a gold content

Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt (Case C-226/14) / DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig Customs debt and import VAT

European Brand Trading v HMRC Effect of a ruling of the magistrates’ court on excise duty

European Commission v Luxembourg Implementation of the cost sharing exemption in Luxembourg

European Commission v World Duty Free Group, formerly Autogrill España SA, Banco Santander SA, Santusa Holding SL Spanish goodwill amortisation provisions constitute unlawful state aid

Evonik Degussa UK Holdings and others v HMRC FII Group Litigation – grant of summary judgment

Executors of W. Connell v HMRC CGT avoidance on the redemption of loan notes

Fab Cleaning Management v HMRC Inaccuracy penalties

Fairway Lakes v HMRC Identifying the services provided

Fairway Lakes v HMRC The vendor of holiday homes was making composite supplies

Farnborough Airport Properties Company and Farnborough Properties Company v HMRC Appointment of receiver and group relief

Fernhill Primary School v HMRC Was lack of funds a reasonable excuse? 

Fessal v HMRC The impact of the Human Rights Act 1998 on UK tax law

Fidex v HMRC Was a debit allowable under the loan relationship rules? 

Finance and Business Training v HMRC The education exemption and EU principles

Findmypast v HMRC Were credits for the use of a website face-value vouchers?

Finmeccanica Global Services v HMRC Place of supply of services provided at a fair

Flix Innovations v HMRC Ordinary shares with preferential rights and EIS relief

Football Mundial v HMRC - HMRC’s change of policy and costs

Fortyseven Park Street v HMRC Fractional interests in property and the exclusion for hotel accommodation

Fowler v HMRC Did income from diving activities represent business profits? 

Fowler v HMRC Was a company car a benefit in kind?

Frosh and others v HMRC Application for closure notice denied

Frozen Fruit Company v HMRC Was a frozen fruit dessert similar to a water ice?

G4S Cash Solutions v HMRC Were parking fines deductible? 

Garland v HMRC Voluntary Class 3 NICs

Gedir v HMRC Foreign service deduction following change of employer 

Gemeente Borsele v Staatssecretaris van Financiën Was the provision of transport services an economic activity?

General Healthcare Group v HMRC Is the supply of prostheses part of a composite supply of medical care?

GMAC (UK) HMRC v Hire purchase supplies and bad debt relief

Gold Nuts and others v HMRC Preliminary issues relating to COP9 enquiry

Grand Entertainments Company v HMRC Amendment of existing claim or new claim?

Gray v HMRC Was a trade carried out commercially?

Greene King and another v HMRC A loan relationship scheme succeeded

Grint v HMRC No change of basis period

Hallé Concerts Society v HMRC Applying the philanthropic exemption

Hamilton v C Hamilton and D Smith Offshore foundation and the Liechtenstein disclosure facility

Hancock, HMRC v CGT on the redemption of loan notes

Hardy v HMRC Was a forfeited deposit an allowable loss?

Hargreaves v HMRC Right to a separate hearing 

Heckingbottom v HMRC- DIY building scheme and occupation restrictions

Heating Plumbing Supplies v HMRC Input tax on legal fees incurred in an MBO

Hills v HMRC Had the option to tax been validly exercised? 

Hotels4U.com v HMRC Did an internet provider of hotel accommodation act as agent?

I & S Ward Roofing and Cladding v HMRC Lack of advice by accountant and HMRC not a reasonable excuse

Iansyst v HMRC Mobile devices for handicapped persons

IFX Investment Company and Others v HMRC Can there be a game without interaction with other players?

Imperial College of Science, Technology and Medicine, HMRC v Had a PESM been agreed?

ING Intermediate Holdings v HMRC Input tax incurred in securing deposits

Infinis Energy Holdings v HM Treasury and HMRC Withdrawal of exemption without notice

Infinity Distribution HMRC v Same evidence may serve more than one purpose

Ingenious Games LLP and others v HMRC Had film partnerships been trading?

Investec Asset Finance and Investec Bank v HMRC The taxation of financial dealers and Tower MCashback revisited

Iveco v HMRC Reduction in consideration

Isle of Wight Council and others v HMRC VAT on car parking charges

Jacobson & Sons v HMRC Letters of comfort and bad debt relief

Jon Stewart & Co v HMRC Offset of employer NICs

J P Whitter (Waterwell Engineers) v HMRC - Impact of cancellation of CIS registration on taxpayer’s business

KDT Management v HMRC Wrong categorisation of activity and the flat-rate

King and others v HMRC Partner’s return inconsistent with partnerships’ return

Kings Leisure v HMRC Supplies between associated companies

Koon Chung and Yuk Fong Lam and others v HMRC Was the ‘fish and chips tax’ legal? 

Kreissparkasse Wiedenbrück v Finanzamt Wiedenbrück Partial exemption and rounding up

Lajvér Meliorációs Nonprofit Kft., Lajvér Csapadékvízrendezési Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (NAV) Non-profit companies and economic activity

Lambert v HMRC Was a hot tub purchased for business purposes?

Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg Business activity carried out by local authority

Leeds City Council v HMRC VAT repayments and the limitation periods

Leekes, HMRC v Setting off losses on a trade succession

Les Jardins de Jouvence v État Belge Can serviced residences be exempt?

Lewis v HMRC Ascertaining the market value of shares 

Lomas and others v HMRC Statutory interest is not yearly interest

London Clubs Management v HMRC Cash value of casino non-negotiable chips

Longridge on the Thames v HMRC Economic activity by a charity

Lucy v HMRC Was a trade carried out on a commercial basis?

Mabe v HMRC The construction industry scheme and reliance on accountants

Marsdens Caterers of Sheffield v HMRC Applicability of the payment on account regime

Маya Маrinova ET v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite Presumption in relation to goods absent from a warehouse

McKeown and others v HMRC Lorry drivers liable for excise duty

McQuillan and E McQuillan v HMRC Ordinary share capital and shares with no entitlement to dividends

Miesegaes v HMRC Was a discovery assessment valid?

Minister Finansów v Aspiro SA Scope of the insurance services exemption 

Minister Finansów v Jan Mateusiak Deemed supply on cessation of activity 

Moore v HMRC Entrepreneurs’ relief conditions

Moorthy v HMRC Settlement payment made on termination

Mourne Properties v HMRC Were units in a fund trading stock?

Mulloy v HMRC Allowable expenditure and goodwill 

Murray-Hession v HMRC Had shares been issued?

National Exhibition Centre, HMRC v Scope of the exemption in respect of payments and transfers

Nestle UK v HMRC Flavoured powders and zero-rating 

Nichols and C French v HMRC Closure notice application in the absence of evidence 

Nigl and others v Finanzamt Waldviertel Did partnerships form a single undertaking?

Norseman Gold v HMRC Intention to make taxable supplies

Nott v HMRC Income from property or trading income

NT ADA v HMRC Identifying appealable decisions

O’Donnell v HMRC Partner payment notices

Odvolací finanční ředitelství v P Baštová- Participation in horse racing not a supply

Open University, HMRC v Did the BBC make exempt supplies of education? 

Patel v HMRC Late appeal

Patel and two others v HMRC Payment by a shareholder to his company

Pattullo v HMRC Discovery and the hypothetical officer

Peninsular & Oriental Steam Navigation Company v HMRC Scheme to maximise double tax relief

Pennine Care NHS Trust v HMRC Was a mental health unit a ‘hospital or similar institution’?

Percival v HMRC The FTT’s jurisdiction in the absence of a statutory review

Personal representative of M Wood (deceased) v HMRC The issue of a discovery assessment does not amount to a criminal charge

Plöckl v Finanzamt Schrobenhausen Non compliance with formal requirements for exemption

Praesto Consulting v HMRC Input tax on legal fees for the defence of a company director

Project Blue v HMRC Sub-sale relief and alternative finance relief 

PR Powersaving Solutions v HMRC Reasonable excuse for late payment

Queen oao G Miller & D Tozetti Dos Santos v The Secretary of State for exiting the European Union Does the government have the power to trigger Article 50?

Queen (on the application of Biffa Waste Services) v HMRC Could the taxpayer rely on a ruling?

Queen on the application of The Durham Company v HMRC and the Local Government Association VAT on waste collection services by local authorities

Queen on the application of ELS Group v HMRC Retrospective application of extra-statutory concession

Queen on the application of Mr De Silva and another v HMRC Film partnerships and partners’ losses 

Queen (on the application of W Graham and others) v HMRC APNs and DOTAS

Queen oao Telefonica Europe and Telefonica UK v HMRC Phone charges 

R (on the application of City Shoes Wholesale) v HMRC Which version of the Liechtenstein Disclosure Facility applied?

R (on the application of (1) Imperial Chemical Industries and (2) FCE Bank) v HM Treasury and HMRC Judicial review claim stayed

R (on the application of Ingenious Media Holdings and another) v HMRC HMRC’s duty of confidentiality

R (on the application of Vital Nut Co. Ltd and another) v HMRC Advance payment notices were valid

Radgen v Finanzamt Ettlingen Applying EU law principles to individuals working in Switzerland

Reeves v HMRC The DIY scheme and the retention of a gable wall 

Repertoire Culinaire v HMRC Interpreting UK provisions consistently with EU law 

Revell v HMRC Unsolicited returns

Ritchie v HMRC Should HMRC be barred from taking part in proceedings?

Routier and C A Venables v HMRC Legacy to non-UK charity

Rowledge v HMRC Extension for late appeal granted

SAE Education HMRC v Was a corporate body a college of a university? 

Saheid v HMRC Availability of post-cessation relief 

St Andrew’s College Bradfield v HMRC Were companies eligible bodies?

Salinger and J L Kirby v HMRC IHT scheme successful

Sanderson v HMRC Discovery assessments and the knowledge of the ‘hypothetical officer’

Scambler v HMRC Farming trade and sideways loss relief

Senatex Gmbh v Finanzamt Hannover-Nord Retroactive correction of invoices

Shanklin Conservative and Unionist Club v HMRC Exemption for political clubs 

Shop Direct Group v HMRC Corporation tax on VAT repayments

Singh v HMRC Evidence of input tax

Sirimi Salons v HMRC Departure of director not reasonable excuse for late compliance

Six Continents v HMRC FII Group Litigation – computation issues

Sjelle Autogenbrug I/S v Skatteministeriet  Can car spare parts be second-hand goods?

Smart & Son HMRC v Deductibility of input tax on SFPE Units 

Smith & Williamson Corporate Services and P Smiley, HMRC v Was a payment made for client connections an emolument? 

Sports and Leisure Group v HMRC Did a sports club make supplies of credit?

Spring Capital v HMRC Closure notice and notice under FA 1998 Sch 18 para 34(2A)

Spring Capital v HMRC Postponement of payment of tax ordered

Staatssecretaris van Financiën v Het Oudeland Beheer BV Deemed supply of land by developer 

Stagecoach Group and Stagecoach Holdings v HMRC Recapitalisation and loan relationships

Steynor v HMRC Do it yourself claim in relation to a habitable building

Stocks Fly Fishery v HMRC Single or multiple supply? 

Stolkin v HMRC Interaction between EIS relief and taper relief

Substantia Invest v HMRC Input tax on legal fees 

Sword Services and others v HMRC Was a partner payment notice valid?

Taylor Clark Leisure v HMRC Repayment claim by a member of a VAT group

Telfer v HMRC A caravan did not qualify as plant or machinery

TelNG v HMRC Validity of an information notice

Temple Finance and Temple Retail v HMRC One business carried out by two companies?

Thermo Timber Technology v HMRC Were timber structures caravans? 

The test claimants in the Franked Investment Income group litigation v HMRC and Evonik Degussa UK Holdings and others v HMRC - FII litigation – quantum of tax and remedies

Thomas Estates v HMRC Bingo duty and entry charges

Thornton v HMRC Income or capital receipt?

TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II – Hofgeismar Are supplies of blood plasma exempt?

TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II – Hofgeismar Are supplies of plasma to the pharmaceutical industry exempt?

Tooth v HMRC Was a discovery assessment valid?

Tottenham Hotspur v HMRC Payments received by footballers on a transfer between clubs

Travel Incentives Meetings Exhibitions v HMRC TOMS and supplies to businesses 

Trigg, HMRC v QCBs and redemption in a currency other than sterling 

Trustees of the Morrison 2002 Maintenance Trust and others v HMRC CGT avoidance scheme 

UBS AG v HMRC and DB Group Services v HMRC Employee share-scheme avoidance 

Union Castle Mail Steamship Company v HMRC No loss arising from a derivative contract

University of Huddersfield Higher Education Corporation v HMRC Halifax applied in relation to a scheme for the recovery of input tax

Usher & M Perkins, executors of T Guy deceased v HMRC Penalty imposed on executors

Vaines, HMRC v  Was a settlement a deductible expense?

Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio (Greek State) Registration tax paid on importation and EU law

Villodre, HMRC v Communication of post clearance demand 

Viridor Waste Management and others v HMRC Partial recovery of costs

Viscount Hood, executor of the estate of Lady Diana Hood v HMRC Gift with reservation of benefit 

Vodafone Group Services HMRC v Extending a claim for VAT repayment

Walapu v HMRC Claim for judicial review of an advance payment notice rejected 

Wakefield College, HMRC v Fee paying students and ‘relevant charitable purposes’

Water Property v HMRC- Development in phases and the capital goods scheme

WebMindLicenses Kft. v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság Evidence of abusive practices

Wellcome Trust v HMRC The ‘Lennartz mechanism’ and buildings

Wickersham v HMRC When is a loss final?

Willey and North East Pipelines v HMRC Did a payment to a director represent ‘earnings’?

Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld Mixed-use building

Zipvit v HMRC Recovery of input tax on taxable supplies wrongly treated as exempt

Zombory-Moldovan HMRC v Supply of a plot for a stall, not a supply of land

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