List of case reports 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?
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
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’?
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