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Decisions

Tax

• Name: HM Revenue & Customs V A M Brander as Exec of the Will of the late fourth Earl of Balfour (339kb)
  Inheritance tax – Exempt transfers and relief - Business property relief Replacement property - Deceased having liferent interest in family estate - Deceased declared to be fee simple proprietor of the estate - Deceased entering into partnership with intended successor - Whether deceased's interest in partnership, which subsisted immediately before his death, replaced previous business carried on by deceased - Whether business excluded from business property relief as consisting mainly of making or holding investments - Inheritance Tax 1984, ss 105(1), (3), 107.
  
  
• Name: Marks & Spencer Plc – Decision on Costs (110kb)
  
  
• Name: Euro Stock Shop Limited (259kb)
  Value Added Tax – input tax – disallownace of input tax – MTIC fraud–whether fraudulent evasion of VAT–whether Appellant knew or should have known that its purchases were connected with fraud.
  
  
• Name: Burton (68kb)
  Employer deducting tax at basic rate – liability of employee to underpayment of tax – Income Tax (Employment) Regulations 1993.
  
  
• Name: Klincke (81kb)
  
  
• Name: Dawson group (168kb)
  
  
• Name: John A Lithgow Mason (58kb)
  
  
• Name: P A Holdings (138kb)
  Income Tax – Tax avoidance scheme – Dividend from new company instead of bonus: whether Ramsay jurispudence applies – Schedule E and meaning of emoluments from employment – Schedule F and meaning of dividend or distribution – Class 1 National Insurance Contribution.
  
  
• Name: Marks & Spencer Plc (946kb)
  EUROPEAN LAW – group relief for losses of non-resident subsidiaries – whether there are no possibilities for those losses to be taken into account at the date of the group relief claim – date of valid claim where series of group relief claims – whether valid group relief claim can be made out of time – application of principle of effectiveness – method of quantifying losses for which group relief claim can be made
  
  
• Name: ATEC (132 kb)
  Procedure – Transfer of functions of VAT Tribunal to First–tier Tribunal. Procedure – Discretion to apply 1986 Rules in place of 2009 Rules–whether to apply Rule 26(4) of 1986 Rules. Procedure – Application to set aside dismissal of VAT appeals after failure of prior application not attended by the applicant.
  
  
• Name: Baljinder Singh (65 kb)
  JUDICIAL REVIEW – the concession of "equitable liability" known as the Noble practice – standing to bring judicial review proceedings – no
  
  
• Name: Grimsby College Enterprises Ltd (55 kb)
  
  
• Name: Mr & Mrs Coll (272 kb)
  CAPITAL GAINS TAX – exchange of shares for debentures – whether TCGA 1992 s 137 applies to each shareholder separately – no – whether Special Commissioner entitled to conclude that the main purpose was tax avoidance – yes – appeal dismissed
  
  
• Name: Mithras (Wine Bars) (59 kb)
  Value Added Tax – Assessment in default of proper returns by taxpayer – Function of First-tier Tribunal – Supervisory jurisdiction wrongly applied – Matter remitted to First–tier Tribunal to determine correct amounts of tax – VAT Act 1995 s.73(1)
  
  
• Name: Mr & Mrs Lawrence and Joan Jones (176 kb)
  Excise duty - Restoration of Excise Goods and Vehicle – Jurisdiction of Tribunal – Deemed forfeiture – Did the tribunal err in law in accepting jurisdiction on lawlessness of seizure and or underlying facts of own use – No – Appeal Dismissed.
  
  
• Name: Goldman Sachs v HM Revenue & Customs (104 kb)
  
  
• Name: Compound Interest Project v HM Revenue & Customs (242 kb)
  Tax paid in accordance with domestic law provisions later found to be incompatible with Sixth Directive – tax repaid to trader with simple interest.
  
  
• Name: Steven Lunn v HM Revenue & Customs (142 kb)
  ZERO–RATING – alterations to listed building – new building in the curtilage of listed building – planning permission that it "shall only be used for purposes either incidental or ancillary to the residential use" of the main listed building – whether a prohibition on separate use (Note 2(c) VATA 1994 Sched 8 Group 6) – no – appeal allowed

Charity

There are currently no Charity cases in the Tax and Chancery chamber.

Financial Services

• Name: Atlantic Law (122 kb)
  Conduct of Business Rules – approvals by solicitors of promotions by unauthorised overseas companies – "boiler rooms" ndash; alleged absence of adequate guidance by FSA – recklessness – sanction – level of financial penalty
  
  
• Name: Fox Hayes (78 kb)
  PENALTY – Authorised Person – Partnership – Decision Notice imposing penalty issued after termination of Partnership – whether regulatory authority has power to impose penalty on dissolved partnership – whether partners are personally liable – who rank as partners in dissolved partnership – FSMA 2000 32(1), 40(1(c) and 206(1)
  
  
• Name: Tarlochan Singh (47 kb)
  AUTHORISATION – Fit and proper – Refusal to grant Part IV permission – Mortgage–related activities – Earlier authorisation of applicant cancelled on grounds of failure to submit RMAR returns – Refusal to re–authorise based on evidence of earlier failures – Reference dismissed – FSMA 2000 s.41(2)
  
  

Pensions

There are currently no Pensions cases in the Tax and Chancery chamber.

Former Tribunal decisions

Decisions of the former Financial Services and Markets Tribunal and Pensions Regulator Tribunal can be accessed through the links below:

• Financial Services and Markets Tribunal
• Pensions Regulator Tribunal