News

First Tier Tax Tribunal decisions UKFTT 201 - UKFTT 236

posted 21 Apr 2011
category: First Tier Tax Tribunal

Alan Rue (formerly trading as "Hermitage Clean Care") v Revenue & Customs [2011] UKFTT 205 (TC)

Appeals – preliminary hearing – whether an appealable matter exists – some uncertainty caused by an HMRC letter confirming a current liability for old pre-bankruptcy VAT debts – HMRC confirming at the hearing that no liability exists – appeal in relation to that matter struck out subject to HMRC providing written confirmation – other complaints of the Appellant found to relate to matters between 10 and 20 years old leading up to his bankruptcy, where no specific appealable decision identified – held no appealable decision and in any event permission to appeal out of time would not be given in the circumstances – remainder of appeal struck out.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01070.html

Robert Ward t/a WPS Electrics v Revenue & Customs [2011] UKFTT 207 (TC)

Default surcharge - appeal out of time - permission granted for appeal out of time - whether reasonable excuse – no - penalty of £916.35- whether proportionate- yes- appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01072.html

David Finnamore t/a Hanbridge Storage Services v Revenue & Customs [2011] UKFTT 216 (TC)

Exempt supplies – VATA 1994 Sch 9 Grp 1 Item 1 – licence of land – storage facilities - predominant supply – appeal allowed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01081.html

Totel Distribution Ltd v Revenue & Customs [2011] UKFTT 217 (TC)

MTIC – contra-trading – clean chain broker – knew or should have known? – yes - appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01082.html

Wai Ho Takeaway (partners An Chen and Lin Chen) v Revenue & Customs [2011] UKFTT 222 (TC)

Late registration – penalty for failure to notify obligation to register – VATA 1994 s67 – appellants applied to be registered for VAT on the basis of TOGC and estimated turnover above threshold – subsequently made nil VAT returns and applied to deregister on basis that business in fact transferred to a separate company so that they had never traded – held that no such transfer took place and VAT registration was required – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01087.html

Queen Mary, University of London v Revenue & Customs [2011] UKFTT 229 (TC)

Supply – lease of land and leaseback of land with plant and machinery- single or multiple supply – whether a supply of land or of fixed plant and machinery within Art 135(2)(c) of the VAT Directive – whether any part of the supply zero rated – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01094.html

Singh and Singh Ltd v Revenue & Customs [2011] UKFTT 230 (TC)

Security – poor compliance record – arrears of tax when notice issued – whether notice justified – yes – appeal dismissed.

http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01095.html