Recent cases
VAT
Bookit Ltd v HMRC (First-tier Tribunal; CJEU): financial services exemption; debt collection; abuse.
British Film Institute v HMRC (First-tier Tribunal; Upper Tribunal; Court of Appeal; CJEU): cultural services exemption; direct effect.
Trinity Mirror Plc v HMRC (First-tier Tribunal; Upper Tribunal): default surcharge for late payment; proportionality.
Prudential Assurance Company Ltd v HMRC (First-tier Tribunal): application of time-of-supply rules to intra-group supply of services invoiced after supplier leaves the VAT group; effect of section 43(1) VATA 1994.
G4S Corporate Services Ltd & anr v HMRC (First-tier Tribunal): whether interest due to HMRC where late paid VAT held by Home Office and as such no loss to “the Crown”.
D Jacobson & Sons Ltd v HMRC (First-tier Tribunal): bad debt relief; consideration for a supply.
PayPoint Collections Ltd & anr v HMRC (First-tier Tribunal): financial services exemption; provision of payment system.
Quitie Ltd v HMRC (First-tier Tribunal): zero-rating; supply of construction services commencing prior, and completing subsequent, to discharge of planning condition restricting separate sale of dwelling.
Landfill tax
Patersons of Greenoakhill v HMRC (First-tier Tribunal; Upper Tribunal; Court of Appeal): renewable energy generation; waste; “intention to discard”.
Devon Waste Management Ltd & ors v HMRC (First-tier Tribunal; Upper Tribunal; Court of Appeal): material used to protect cell liner and cap; whether “disposal made with the intention of discarding” the material; whether “disposal made by way of landfill”; whether use of material a “prescribed activity”.
Biffa Waste Services Ltd v HMRC (First-tier Tribunal; Upper Tribunal; Court of Appeal): shredded material used to protect cap of landfill cell; whether “disposal made with the intention of discarding” the material; whether “disposal made by way of landfill”; whether use of material a “prescribed activity”.
SDLT
Pollen Estate Trustee Co Ltd and King’s College London v HMRC (First-tier Tribunal; Upper Tribunal; Court of Appeal): charities exemption.
Corporation tax
DMWSHNZ Ltd v HMRC (First-tier Tribunal; Upper Tribunal; Court of Appeal): CGT group relief; debt redemption.
Abbey National Treasury Services Plc v HMRC (First-tier Tribunal): loan relationship rules; derivative contracts; legal and accounting concepts of loss; derecognition; transfer pricing.
Cater Allen International Ltd & anr v HMRC (First-tier Tribunal): loan relationships; repo over interest coupons; legal and accounting concepts; fair representation of profit.
Euroceanica (UK) Ltd v HMRC (First-tier Tribunal): tonnage tax; relevant shipping income; loan finance.
Purolite International Ltd v HMRC (First-tier Tribunal): deductible expense; “wholly and exclusively” test.
The First De Sales Limited Partnership & ors v HMRC (First-tier Tribunal; Upper Tribunal): strike out application; whether reasonable prospect of finding payments made “in respect of” the giving of restrictive undertaking by employee; whether reasonable prospect of deduction being allowed against profits of trade.
Income tax/CGT/capital allowances
The Partners of the Vaccine Research Limited Partnership and Lionel Patrick Vaughan v HMRC (First-tier Tribunal; Upper Tribunal): capital allowances; expenditure on research and development; sham; location of trade; commercial basis with a view to profit; expenditure wholly and exclusively for purpose of trade; relief for loan interest.
The Brain Disorders Research LP & anr v HMRC (First-tier Tribunal): capital allowances; expenditure on research and development; commercial basis with a view to profit; expenditure wholly and exclusively for purpose of trade; relief for pre-payments of interest.
Price & ors v HMRC (First-tier Tribunal; Upper Tribunal): bargain at arm’s length; employment-related convertible securities; employment-related securities options; retrospective legislation; CGT losses; qualifying trading company.
The First De Sales Limited Partnership & ors v HMRC (First-tier Tribunal; Upper Tribunal): strike out application; whether reasonable prospect of finding payments made “in respect of” the giving of restrictive undertaking by employee; whether reasonable prospect of deduction being allowed against profits of trade; sideways loss relief.
Amit Patel v HMRC (First-tier Tribunal): application to stay substantive tax appeal pending outcome of related civil litigation; whether stay would avoid unnecessary costs to parties and the Tribunal; whether fair, just and proportionate to grant stay.
Judicial review
Procedural propriety of FTT’s approval of taxpayer notices on ex parte application by HMRC under para 3 Sch 36 FA 2008; rationality and reasonableness of HMRC’s decision to request certain documents and information for purpose of checking taxpayer’s tax position.
Penalties
Simon Fry v HMRC (First-tier Tribunal): CGT; penalty for inaccuracy in return; carelessness; “no reasonable prospect” of using loss claimed; potential lost revenue.
Costs
Simon Fry v HMRC (First-tier Tribunal): unreasonable conduct; failure to notify respondent of postponement application; party failing to attend hearing on purported medical grounds.
