List of case reports 2018

Abbotsley and others v HMRC VAT on affiliation fees

Adecco UK (and others) v HMRC Supply of temporary staff

Ames v HMRC EIS CGT relief and income tax relief

AN Checker Heating & Service Engineers v HMRC Reduced rate supply forming part of a composite supply

Anderson v HMRC No trade

Ardmore Construction v HMRC Interest on foreign loan

Aria Technology v HMRC Disclosure of appeal documents to third party

Armstrong v HMRC Electronic communications by HMRC

Atherley v HMRC Part writing off of a loan

A/S Bevola and Jens W. Trock ApS v Skatteministeriet Losses of foreign permanent establishments

Ashraf v HMRC Sources of income and assessment

Banks v HMRC Gifts to political parties and IHT

Barker v Baxendale Walker Solicitors and others Had a solicitor been negligent?

Bayonet Ventures LLP and R K Howard v HMRC Unauthorised payment or loan to LLP?

Beacon v HMRC Trade carried on a commercial basis

Beagles v HMRC Stale discovery

Bell v HMRC Challenging the non-application of an extra-statutory concession

Benton v HMRC Non-compliance with follower notice

Bloomberg Inc and another v HMRC Permanent establishments and intangible fixed assets

Bolland v HMRC Permission for late appeal

Bradshaw v HMRC Ignorance of the law is a reasonable excuse

Brain Disorders Research Limited Partnership v HMRC Partnership not trading

Bratt Autoservices Company v HMRC VATA 1994 s 80 and accounting periods

Buckingham Bingo v HMRC Withdrawal from appeal

Cannon v HMRC Had a tax barrister made a careless mistake in his return?

Cavendish Green v HMRC Was the sale of a building zero-rated?

C&D Foods Acquisition ApS v Skatteministeriet Legal fees on disposal of subsidiary

C&D Foods Acquisition ApS v Skatteministeriet Input tax on sale of subsidiary

Christa Ackroyd Media v HMRC Personal service company

Christianuyi and others v HMRC Managed service companies and MSC providers 

City Shoes (Wholesale) and others v HMRC Taxpayers’ rights under the Liechtenstein disclosure facility

Clark v HMRC Unauthorised payments out of pension scheme

Clarke v HMRC Time extension to allow the reinstatement of appeals?

Coal Staff Superannuation Scheme Trustees v HMRC Withholding tax on MODs

Conegate v HMRC Claim for losses

Cyclops Electronics and another v HMRC Were loan notes restricted securities?

Daarasp and Betex v HMRC Were LLPs trading?

DAC Beachcroft v HMRC Legal advice privilege and third-party notice

Daniels v HMRC Deductibility of expenses for exotic dancer

Davies v HMRC Sale of employee shares and TCGA 1992 s 144ZA

Director of the Serious Fraud Office v Eurasian Natural Resources Corporation The line between legal advice and litigation privilege 

Distinctive Care v HMRC Unreasonable behaviour by HMRC

Dixons Carphone v HMRC Financing arrangements and third-party consideration

Done Brothers (Cash Betting) and others v HMRC Betting and fiscal neutrality

DPAS, HMRC v Services under a dental plan

Duncan v HMRC Penalty for non-compliance with an information notice

Dundas Heritable v HMRC Was a claim for capital allowances late?

English Holdings, HMRC v, Income tax losses and corporation tax

Esprit Logistics Management and others v HMRC Bonuses paid by way of reduction of indebtedness

Essex International College v HMRC Supplies of education were not exempt

European Commission v Kingdom of Belgium Rental income and the free movement of capital

European Commission v Federal Republic of Germany TOMS applies to both B2C and B2B

Finanzamt Dachau v A. Kollroß and Finanzamt Göppingen v E. Wirtl Input tax on deposits

Firma Hans Bühler KG v Finanzamt Graz-Stadt Triangulation and multiple VAT registration

Fortyseven Park Street v HMRC The supply of a ‘time-share’ can be a supply of land

Fowler v HMRC Effect of deeming provision ITTOIA 2005 s 15

Fraser v HMRC Penalty for non-payment of APN

Gadhavi and others v HMRC Compensation for mis-selling is income

GDF Suez Teesside v HMRC UK GAAP and loan relationships

GE Hayhurst and J Hayhurst Partnership and others v HMRC Ignorance of a legislative change may be a reasonable excuse

Geering and others v HMRC SDLT scheme failed

George v HMRC Entrepreneurs’ relief on share disposal

George Edwards Consulting v HMRC Repayments allegedly due by HMRC and reasonable excuse

Gilbert v HMRC Ignorance of the law and reasonable excuse

Gill v HMRC Was a securities trader carrying on a trade?

Goldsmith v HMRC  Invalid penalty notices

Goode Cuisine Company v HMRC Did the higher rate of SDLT apply?

Goudie & Sheldon v Revenue Scotland Cohabitants and LBTT

Graham v HMRC Successful appeal against APN penalty

Grand UK and others v HMRC Identifying the employer

Greenisland Football Club v HMRC Establishing whether a clubhouse is similar to a village hall

Groves v HMRC Notice to file must be signed by officer

Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München Transfer pricing adjustments and customs duty

Hargreaves Lansdown Asset Management v HMRC Was a payment by an investment platform an ‘annual payment’?

Harley-Davidson Europe v HMRC Single or multiple supply?

Hashmi and others v HMRC Burden of proof on deliberate declarations

Hastings Insurance Services Ltd & HMRC v KPMG LLP Public access to appeal documents

Hastings Insurance Services v HMRC Outsourcing and fixed establishment

Hicks v HMRC Invalid discovery assessments 

Higgins, HMRC v D Property bought off plan and main residence relief

Higgins v National Crime Agency Confiscation orders and tax assessments

Hopkins v HMRC Recovery of VAT and mistake by trader

Hornbach-Baumarkt v Finanzamt Landau Transfer pricing legislation and the TFEU

Hutchison 3G UK v HMRC Date and place of supply of telecoms services

Hymanson v HMRC Equitable maxim applied to tax case

ING Intermediate Holdings v HMRC Did a bank provide services to deposit makers?

Investec Asset Finance, HMRC v, Were acquisition expenses deductible?

Jagger v HMRC Fixed rate penalties and nil tax liability

Jazztel v HMRC Effect of favourable judgment for test claimant under GLO 

JDI International Leasing v HMRC Deduction of input tax

Jigsaw Medical Services, HMRC v Zero-rating and ambulance services

JP Whitter (Water Well Engineers) v HMRC Revocation of CIS registration

Kellett v HMRC Had HMRC pursued the appeal unreasonably?

Knibbs and others v HMRC Carry-back loss relief

Kreuzmayr GmbH v Finanzamt Linz Recovery of input tax on intra-community transactions

Kyte v HMRC No agreement with HMRC

Leekes v HMRC Trade merged into the successor’s trade and loss relief

LIFE Services, HMRC v, The exemption for welfare services and profit-making non-regulated bodies

Lloyds Banking Group v HMRC Were payments consideration for services?

Lo v HMRC Discovery assessment and principal residence relief

Lomas and others, HMRC v, Is statutory interest yearly interest?

London Clubs Management, HMRC v Do chips given out by casinos have a value?

Loughborough Students’ Union v HMRC Supplies by student union and education exemption

Lunar Missions v HMRC Had the taxpayer issued single purpose vouchers?

Mackay v HMRC Ordinary residence

Maersk Oil North Sea UK and another v HMRC Supplementary charge on profits from oil fields

Marcandi v HMRC Bidding fees are not part of the consideration for auction goods

Marks and Spencer v HMRC Was wine supplied as part of a promotion free of charge?

Marle Participations SARL v Ministre de l’Économie et des Finances Letting of property by a holding company to a subsidiary

Marriott Rewards and another v HMRC Hotel loyalty scheme

McCashin v HMRC Sale of properties by pension plan

McHugh v HMRC Principal residence relief and building works

MDCM v HMRC IR35 and employment status

MEO – Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira Post-termination payments

Minera Las Bambas and another v Glencore Queensland and others SPAs and ‘tax payable’

Mooney-Hynes and P Brennan v HMRC HMRC’s ‘mantra’ for the definition of reasonable excuse

Moorthy v HMRC ITEPA 2003 s 406 and injury to feelings

Morgan Stanley & Co International v Ministre de L’Économie et des Finances VAT incurred by a foreign branch

Nestle v HMRC Strawberry and banana Nesquiks are not food

Newey (t/a Ocean Finance), HMRC v, The Halifax principle and the economic reality

News Corp UK & Ireland v HMRC Digital versions of newspapers and zero-rating

NT ADA, HMRC v, Validity of penalty notice

Nu-Pro v HMRC Company ‘obviously negligent’ under the Customs Code

Olive Garden Catering Company v HMRC Supply of food or catering?

Oxbotica v HMRC No minimum investment under the SEIS

Paragon Customer Communications v HMRC Supply of services or goods?

Parry, HMRC v, Transfer to personal pension policy and IHT

Patel v HMRC Enquiries and returns submitted voluntarily

Personal representatives of the estate of M Vigne, HMRC v, Business property relief and livery business

Pertemps v HMRC Salary sacrifice scheme not a supply

Phoenix Foods v HMRC Is bicarbonate of soda food?

Pimlico Plumbers and another v Smith Self-employed or worker?

Professional Game Match Officials v HMRC Were referees employees?

Project Blue v HMRC Section 75A applied to SDLT avoidance arrangements

Prudential Assurance Company v HMRC Compound interest not due on repayment of ACT

Queen (on the application of M Carlton and others) v HMRC Partner Payment Notices

Queen (oao G R Haworth) v HMRC Judicial review over follower notice and APN

Queen on the application of PML accounting v HMRC Issue estoppel following proceedings in the tax tribunal

Queen on the application of Vacation Rentals (UK) v HMRC Successful judicial review application

R (on the application of Rowe and Others) v HMRC PPNs were valid

Raftopoulou, HMRC v Dr V, Repayment claims, closure notices and time limits

Rank Group v HMRC Section 80 repayment claims and input tax

Redwood Birkhill v HMRC Who was supplying to whom?

Reeves v HMRC Hold-over relief and non-resident transferors.

Reid and Dr Emblin v HMRC Carry-back losses and partnership returns

Rowhildon v HMRC Late notification of an option to tax

Ryanair v HMRC Input tax on share acquisition costs

Ryanair v HMRC VAT recovery on aborted takeover bids

Scott v HMRC Operating corresponding deficiency relief

Sequence Care Group Holdings v HMRC The SDLT higher rate and care homes

Serpentine Trust v HMRC Agreement following ADR

Shannon v HMRC Taper relief and employment

Sheiling Properties v HMRC Was there a reasonable excuse for the non-payment of an APN?

Shiner and D Sheinman v HMRC Tax appeal following judicial review proceedings

Sippchoice v HMRC Contribution in kind to a SIPP and income tax deduction

Slocock v HMRC EU officials and disposals of UK land

Smith & Nephew Overseas and others, HMRC v,Exchange losses after GDF Suez

Snow Factor v HMRC Was the supply of lift passes a supply of transport?

SSE Generation v HMRC Capital allowances applied to a hydroelectric scheme

Stadion Amsterdam CV v Staatssecretaris van Financiën Single supply with different rates?

Stoke by Nayland Golf and Leisure, HMRC v, Was a company operating a golf club profit-making?

Summit Electrical Installations, HMRC v, When is an occupancy restriction a prohibition of separate use?

Supercar Drive Days v HMRC  Identifying a supply of insurance

Superior Import/Export and others v HMRC Unlawful search warrants

Synectiv v HMRC MTIC fraud and the knowledge test

Tager and the personal representatives of the estate of O Tager v HMRC Tax-related penalty 

Taylor Clark Leisure, HMRC v Repayment claims and VAT groups

Target Group v HMRC Loan administration and the financial services exemption

Taxpayer (ex parte), HMRC v, Third party notices and auditors

Taylor Wimpey v HMRC Builder’s Block

Teoco UK v Aircom Jersey and Aircom Global Claim under share purchase agreement

TGE Gas Engineering GmbH – Sucursal em Portugal v Autoridade Tributária e Aduaneira Two VAT numbers, one economic entity

The First De Sales Limited Partnership and others v HMRC Appeal struck out

The First De Sales Limited Partnership and others v HMRC Tax losses scheme failed

Thomson and others v HMRC Were the appellants trading in derivatives?

Thornton trading as A* Education v HMRC Penalty not determined by an officer

Tinkler v HMRC Notice sent to taxpayer’s agent

Tooth HMRC v Invalid discovery assessment

Totel v HMRC VAT ‘pay-first’ requirement compatible with EU law

Travel Document Service v HMRC Unallowable debits under loan relationships

Trigg v HMRC Were bonds QCBs? 

Unilever and in the matter of the Companies Act 2006 The Ramsay doctrine and schemes of arrangement

Union Castle Mail Steamship Company v HMRC Loss did not arise from derivative contracts

Vădan v Agenţia Naţională de Administrare Fiscală and others Input tax recovery in the absence of invoices

Vaines v HMRC Was a payment made by a partner deductible?

Vasco Properties v HMRC Submission of electronic returns

Vasudeva v HMRC Penalty for non-compliance with APN

Viking Motors and others v Tallinna linn, Maksu-ja Tolliamet Defining the characteristics of VAT