List of case reports 2017

ABL (Holding) and others, HMRC v Effect of appeal by lead appellant

Adecco UK and others v HMRC Supplies by employment bureaux

AC (Wholesale) v HMRC Applying the Mobilx test

Air Berlin v HMRC SDRT on transfer into clearing service

Akester v HMRC DIY builders’ scheme and intention 

Alpha International Accommodation v HMRC Agent or principal?

Alway Sheet Metal and others v HMRC Payments to EBTs

Amalgamated Metal Corporation v HMRC Damages treated as interest

Ancell v HMRC Late appeals and case management

Andrea v HMRC Privacy application by celebrity

Anglian Water Services v HMRC Unjust enrichment

Anstock v HMRC Invalid information notice

Appellant v HMRC Mental illness was a reasonable excuse

Arthur v HMRC Ordinary residence

Associated Newspapers v HMRC Retail vouchers supplied free of charge

Atherton v HMRC Was a discovery valid?

Aviva, DNB BANKA and Germany CJEU rules on the VAT cost sharing exemption and exempt supplies

Avon Cosmetics v HMRC The derogation for direct selling

Balhousie Holdings, HMRC v, Sale and leaseback and deemed standard rated supplies

Ball UK Holdings v HMRC Had accounts been prepared in accordance with GAAP?

Bailey v HMRC Principal private residence relief and short occupation

Balti Hut (Gloucester) and A G Ali v HMRC Tribunal’s power to deduce assessments

BAT Industries and others v HMRC Withholding tax on restitution interest

Beadle v HMRC Jurisdiction of the FTT in relation to PPNs

Belgische Staat v Wereldhave Belgium Comm. VA and others The parent-subsidiary directive and nil-rate corporation tax

Beneficial House (Birmingham) Regeneration and another v HMRC HMRC ordered to issue closure notices

Berlioz Investment Fund SA v Directeur de l’administration des contributions directes Exchanges of information and the jurisdiction of the national courts

Big Bad Wolff v HMRC Personal service company

BlackRock Investment Management v HMRC Were services exempt under Art 135.1(g)?

Blackwell v HMRC Deductible costs under TCGA 1992 s 38

Blue Chip Hotels v HMRC Was the supply of a room for marriage ceremonies exempt?

Boyce, HMRC v Arrangements under which no invoices were created

BPP Holdings v HMRC Debarring of HMRC

Branded Garden Products v HMRC Are edible flowers food?

Brain Disorders Research LP and N Hockin v HMRC Capital allowances scheme failed

British Film Institute HMRC v Did a provision of the Sixth Directive have direct effect?

Brockenhurst College HMRC v Supplies closely related to education

Broughton-Head v HMRC Evidence of director’s negligence

C Jenkin & Son, HMRC v, Was the leasing of caravans a supply of accommodation?

Campbell v HMRC Condition of occupation removed by the time of the hearing

Chapman v HMRC Non-payment of APN and reasonable excuse

Clark v HMRC Discovery assessments and the scope of the FTT’s jurisdiction 

Clavis Liberty Fund 1 LP v HMRC Artificial transaction not a trade

Clunes v HMRC Privacy application dismissed

Coal Staff Superannuation Scheme Trustees v HMRC  Brexit and references to the CJEU

Coin-a-Drink v HMRC VAT repayment subject to corporation tax

Colaingrove v HMRC Supplies of electricity as part of a single composite supply

Compass Contract Services v HMRC Are claims for repayment and claims for deduction different?

Cooke v HMRC Discovery assessments; knowledge of the hypothetical officer

Crest Nicholson and others v HMRC SDLT sub-sale relief

Cussens and others v T G Brosnan  Applying the Halifax principle to land transactions

Cussens and others v TG Brosnan Halifax and national tax systems

D v HMRC Private hearings of tax appeals

Danvers v HMRC Income tax charge on pension benefit

Degorce v HMRC  Film scheme – taxpayer not trading

Development Securities (No 9) and others v HMRC Central management and control

Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia v Iberdrola Inmobiliaria Real Estate Investments EOOD Commercial motive not sufficient for deduction of input tax

Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia v ‘Iberdrola Inmobiliaria Real Estate Investments’ EOOD Services provided free of charge and deductibility 

Doran Bros v HMRC Tax advice benefiting the taxpayer’s director

Dorothy Lyth v HMRC Inaccuracy in a return

Drown & R E Leadley, HMRC v Negligible value claim by personal representatives

Eastern Power Networks and others v HMRC Information notices and application for a closure notice

El-Baghdadi v HMRC Should HMRC have warned the taxpayer?

Elbrook (Cash and Carry). HMRC v Successful hardship application

English Bridge Union v HMRC Is contract bridge a sport?

English Bridge Union v HMRC Duplicate bridge is not a sport

European Commission v the Grand Duchy of Luxembourg The cost-sharing exemption and thresholds of taxable supplies

Euro Park Services v Ministre des Finances et des Comptes publics Cross-border mergers and procedural requirements

Executors of the Estate of M Ross (deceased) v HMRC BPR and holiday cottages

Farkas v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága  The right to deduct VAT

Farnborough Airport Properties Company and another v HMRC   Group relief and the appointment of a receiver

Findmypast, HMRC v, Identifying the supply for which consideration has been paid

Fowler, HMRC v, Deeming domestic provisions and double tax treaties

Fry v HMRC Had the taxpayer been careless?

Gala 1 v HMRC VAT groups and repayments

GDF Suez Teesside v HMRC Loan relationship scheme failed

Glencore Agriculture Hungary Kft v Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatóság Fine for lack of cooperation and default interest

Glencore Energy UK v HMRC Judicial review of charging notice

Goldenstate v HMRC Jurisdiction of the FTT in relation to APNs

Gulliver v HMRC Effect of HMRC’s finding in previous years

Hafeez Katib v HMRC Serious delay due to advisor’s inaction

Halsall and others v Champion Consulting and others Failed scheme and alleged negligence by tax advisers

Hancock v HMRC CGT scheme failed

Hardy and Moxon v HMRC Failed film scheme

Hargreaves v HMRC The DIY Housebuilders scheme and VAT incorrectly charged

Heaven v HMRC Inaccuracies in a return

Henderson Investment Funds v HMRC SDRT on redemption in specie

Henderson and others v HMRC Domicile of choice

Higgins v HMRC Principal private residence relief and period of ownership

Hilden Park v HMRC The Halifax doctrine and the burden of proof

Hood v HMRC Gift with reservation of benefit

Housley v HMRC Effect of HMRC’s failure to exercise its discretion

Hutchinson HMRC v Change of policy by HMRC

Ice Rink Company and PI (Milton Keynes) v HMRC Single or multiple supply?

In Eqiom SAS, previously Holcim France SAS Enka SA v Ministre des finances et des comptes publics The Parent-Subsidiary Directive and tax avoidance

In European Commission v World Duty Free Group (Case C-20/15p), Banco Santander (Case C-21/15p) and Santusa Holding (Case C-21/15p) Did a tax benefit constitute state aid?

Ingenious Games LLP and others v HMRC Income or capital?

Inventive Tax Strategies and others v HMRC Customer’s entitlement to refund and trader’s right to repayment

Investment Trust Companies, HMRC v, VAT wrongly paid and consumers’ remedies

Ispas and A Ispas v Direcţia Generală a Finanţelor Publice Cluj Access to HMRC’s information

Iveco v HMRC Reduction of taxable amount or claim for repayment?

J3 Building Solutions, HMRC v, Works carried out to an existing building

Jackson v HMRC  Failure of adviser and reasonable excuse

Jazztel v HMRC SDRT wrongly paid and FA 2004 s 320

J & B Hopkins v HMRC Irrecoverable output tax

JDI International Leasing v HMRC  Was input tax incurred for the purpose of an economic activity?

J H Donald (Darvel) Ltd and others v HMRC Recharacterisation due to tax avoidance and double taxation

Mr and Mrs E Kelly v HMRC Recovery hampered by restructuring

Kerrison v HMRC Failed tax loss scheme

Kozuba Premium Selection sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie Defining first occupation

Landid Property and others v HMRC Applying the Rangers decision

Languard New Homes and DD & DM MacPherson v HMRC Conversion of partly non-residential building 

Learning Centre (Romford) v HMRC Different treatment of suppliers situated in different devolved areas

Lee and Bunter v HMRC Place of management and control

Lichfield v HMRC Occupation condition and prohibition on separate use

Litdana v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos Taxpayer entitled to rely on supplier’s invoice

Littlewoods and others v HMRC Is compound interest due on a VAT repayment?

London Borough of Ealing v HMRC UK provisions on services linked to sport

Lowcost Holidays v HMRC Agent or principal?

Lyle & Scott and others v HMRC Had HMRC acted unreasonably?

Mackay v HMRC  Establishing ordinary residence

Marathon Oil UK v HMRC Was expenditure incurred?

Marriott Rewards and another v HMRC Taxation of reward schemes

Master Wishmakers v HMRC Retrospective planning permission

McDonald v HMRC Reasonable excuse established

McGreevy v HMRC A reasonable excuse for late filing of NRCGT return

McQuillan, HMRC v, Redeemable shares and ordinary share capital

Mercedes-Benz Financial Services UK, HMRC v, Are hire-purchase agreements supplies of goods?

Mercedes-Benz Financial Services UK, HMRC v, When is equipment leasing a supply of goods?

Mercedes Benz Italia v Agenzia delle Entrate Direzione Provinciale Roma 3 The partial exemption fraction and incidental activities

Metropolitan International Schools, HMRC v, Single or multiple supply?

Miah, Uddin and Zalil v HMRC COP9 enquiries and closure notices

Minister Finansów v Posnania Investment SA Can a transfer of land in lieu of payment of tax be subject to VAT?

Minister Finansów v Posnania Investment SA Transfer of land in lieu of payment of tax

Morgan Lloyd Trustees and another v HMRC Unauthorised payment charges imposed on pension schemes

MVM Magyar Villamos Művek Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság Supply of management services by holding company

Maypine Construction v HMRC The CIS and reasonable care

Najib & Sons v HMRC Liability to Class 1 NICs not extinguished by making good

National Car Parks v HMRC Were excess amounts consideration?

NCL Investments and another v HMRC Were share options deductible?

Netley v HMRC Valuing shares for gift relief

NHS Greater Glasgow and Clyde Health Board v HMRC Time-barred Fleming claims

NT Advisors Partnership v HMRC Transfer of a business and input tax

Oak Tree Motor Homes v HMRC Is a motor home a caravan?

Oco and another v HMRC Ramsay applied to a PAYE avoidance scheme

Oco and another v HMRC Power of the FTT to reconsider a decision in principle

O’Donnell v HMRC Allowable expenditure on disposal

Open Safety Equipment v HMRC Commercial motive not sufficient for deduction of input tax

Oy v Veronsaajien oikeudenvalvontayksikkö Were services of loading and unloading ships exempt?

Pandey v HMRC Penalties cancelled in the absence of loss of revenue

Parry, H Piney and T Staveley HMRC v Had there been a transfer of value in relation to a pension scheme?

Paypoint Collections and others v HMRC Services supplied as part of a payment collection system

Pearson v HMRC Escrows and CGT late payments

Peck v HMRC Time spent in the UK and residence

Personal Representatives of the Estate of M W Vigne v HMRC  Land used for livery and business property relief

PGPH v HMRC Option to tax and VAT recovery

Pitcher v HMRC Invalid penalty under APN notice

PML Accounting v HMRC Information obtained by HMRC under invalid information notice

Praesto Consulting UK, HMRC v, Input tax on legal fees incurred in relation to a director

Queen on the application of Aozora GMAC Investment v HMRC HMRC guidance and legitimate expectation

Queen on the application of Archer v HMRC Assessment valid under TMA 1970 s 114

Queen on the application of D Hart and others Validity of search warrants

Queen (on the application of R Clarke and others) v HMRC  Rectification of HMRC’s mistake

Queen on the application of Glencore Energy UK Ltd v HMRC Diverted profit tax and judicial review

Queen’s Club v HMRC  Input tax recovery and partially exempt traders

R (on the application of) J Dickinson and others v HMRC Claim for judicial review of APNs

R (on the application of) T M Jimenez v the FTT and HMRC Territoriality of Sch 36

R (on the application of Miller and another) v Secretary of State for exiting the European Union Parliament required to trigger article 50

R (on application of W Archer) v HMRC Should a closure notice state the tax liability?

R (on the application of De Silva and another) v HMRC Were loss claims stand alone?

R (Newcastle United Football Club and others) v HMRC and the Crown Court at Leeds Validity of search and seizure warrants

R & J Birkett trading as The Orchards Residential Home et al v HMRC Legitimate expectation and the jurisdiction of the FTT

Rai v HMRC Penalty for non-payment of partner notice

Rasul v HMRC Were assessments made on time?

Reeves v HMRC CGT hold-over relief

RDS Driving Services v HMRC  Was a course for driving instructors a single supply?

RFC 2012 Plc (formerly The Rangers Football Club Plc) v Advocate General for Scotland Supreme Court rules that payments into an employees' remuneration trust were earnings for income tax and NICs purposes.

RGEX GmbHc v Finanzamt Neuss (Case C 374/16) and Finanzamt Bergisch Gladbach v I Butin Invoice containing a letterbox address 

Ritchie v HMRC Principal private residence relief and extensive grounds

Root2tax, HMRC v Was a scheme notifiable?

SAE Education v HMRC Was a company part of a university?

Samarkand Film Partnership and others v HMRC Film partnerships not trading

Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira Identifying an intra-community supply

Saunders v HMRC Non-resident CGT returns and reasonable excuse

Schechter v HMRC Piercing the corporate veil

Schotten & Hansen (UK) v HMRC Reasonable excuse for non-filing of CIS return

Seven Individuals v HMRC Icebreaker partnerships and sideways loss relief

Shields & Sons v HMRC Exclusion from the flat-rate scheme

Sibcas, HMRC v Was a prefabricated building immovable property?

Sippchoice, HMRC v Pensions chargeable payments and the reasonableness test

Sjelle Autogenbrug I/S v Skatteministeriet Spare parts derived from end-of-life vehicles

Sjumarken v HMRC Termination payments and lapsed options

Smith and Nephew Overseas and others v HMRC Exchange losses allowable

Spring Salmon & Seafood v HMRC Enquiry into terminal loss relief claim 

Stoke by Nayland Golf and Leisure v HMRC Was a golf club a non-profit making body?

Summit Electrical Installations v HMRC Series of dwellings and relevant residential building

Swanfield and others v HMRC VAT surcharge: allocation of payments between tax periods

Taylor Construction v HMRC Reduction of penalty for late registration

Taylor Wimpey v HMRC The builder’s block

Temple Finance and another, HMRC v, Two companies and two businesses

Tesco Freetime and another v HMRC Input tax on loyalty scheme

TGH (Commercial), HMRC v Effect of taxpayer’s withdrawal from proceedings

Thathiah v HMRC SAO's duties under FA 2009 Sch 46

Totel v HMRC VAT prepayments and the EU principle of equivalence

Tottenham Hotspur, HMRC v, Termination payments

Travel Document Service and Ladbroke Group International v HMRC Loan relationship scheme failed

Trustees of the BT Pension Scheme v HMRC Foreign income dividends and EU law

Trustees of the Morrison 2002 Maintenance Trust and others v HMRC Composite transactions and sales on the stock exchange

Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC Trusts’ exit charges

U-Drive v HMRC Was the consideration paid by the recipient of the supplies?

United Biscuits (Pension Trustees) and another v HMRC Group pension funds and the exemption for insurance services

University of Newcastle Upon Tyne v HMRC Supplies by university recruitment agencies

Vieira v HMRC  The Bankruptcy Court and tax assessments

Volkswagen Financial Services v HMRC Issues to be considered by the courts

Volkwyn v HMRC Appeal against self-assessment

Vrang v HMRC Levy under the UK/Switzerland cooperation agreement

Walker HMRC v Jurisdiction of the FTT to amend a return

Warren v HMRC Withdrawal from appeal and liability for costs

Westminster Trading and others v HMRC Application for adjournment

Wheels Common Investment Fund Trustees and others v HMRC Taxpayer allowed to amend grounds of appeal

Wheels Private Hire, HMRC v Were supplies of insurance separate from the main supply?

Williams v HMRC Retroactive planning permission and zero-rating

Wiltonpark and others v HMRC VAT on commission paid by lap dancers to clubs

Wright v HMRC Was there a disposal for CGT purposes?