Upper Tribunal: Tax and Chancery Chamber judgments, 2022

A promoter’s duty under section 308(3) of the Finance Act 2004 arises when the promoter first becomes aware of a transaction forming part of the relevant…

Tax legislation must be construed purposively, with the facts viewed realistically. Where a planned series of transactions has commercial unity, individual…

Where a company enters creditors’ voluntary liquidation while a National Insurance contributions liability remains enforceable, limitation time ceases to run…

For VAT purposes, an overpayment made through a local authority parking machine is consideration for the supply of parking where the signage objectively offers…

Under the unallowable purpose regime, using brought-forward loan relationship deficits to shelter interest income is a tax advantage because it operates as…

The Zwartveld practice is not confined to requests concerning the validity of an EU act. Nor must the requested material be essential in the sense that the…

For Finance Act 2003 section 45, a sub-sale satisfies section 45(1)(b) where the transferee has a contractual right to call for the conveyance. A promise to…

An appeal against refusal to register for VAT should not be struck out as an abuse of process merely because an earlier VAT registration was cancelled and not…

Multiple dwellings relief depends on the nature of the chargeable interest acquired. A building counts as a dwelling while being constructed only where there…

For the purposes of Finance Act 2003, consideration is not confined to value supplied under a binding contract. In a preordained SDLT avoidance scheme, the…

A taxpayer may in principle have a reasonable excuse for a VAT default where incorrect professional advice was genuinely relied upon. The taxpayer must…

An appeal from a case-management decision succeeds only on an error of law. The appellate tribunal must respect the First-tier Tribunal’s discretion and may…

An application to extend time for a regulatory reference requires a contextual assessment of the delay, its explanation and all the circumstances. A short…

A public body acts as a public authority for the purposes of Value Added Tax Act 1994 section 41A and Article 13(1) of the Principal VAT Directive only where…

Section 793A(3) of the Income and Corporation Taxes Act 1988 applies only where a double taxation arrangement contains an express provision stating, or…

For the Kittel principle, a trader may have constructive knowledge of a transaction’s connection with VAT fraud through a cumulative assessment of…

The Upper Tribunal may interfere with a First-tier Tribunal case-management decision only where the tribunal applied incorrect principles, failed to consider…

For the purposes of Corporation Tax Act 2010, section 1020, “market value” applies to both the benefit received by a member and the new consideration given. It…

Where a person challenges a personal liability notice on the ground that the company’s underlying VAT assessment was wrong, the ordinary rules governing a…

On a non-disciplinary reference concerning refusal of regulatory authorisation, the Upper Tribunal must dismiss the reference if the regulator’s decision was…

Under GRI 3(b), the essential character of composite goods must be assessed holistically. The tribunal must step back from a detailed description of individual…

For a taxpayer who has been required to file a self-assessment return and may still amend it, a quantified capital loss must be included in the return for the…

Paragraph 4(3) of Schedule 55 to the Finance Act 2009 permits HMRC to specify a date before the date of its notice under paragraph 4(1)(c). A daily-penalty…

A taxpayer commits a deliberate inaccuracy where it knowingly gives HMRC a document containing an error and intends HMRC to rely on it as accurate. Dishonesty…

For a late-filing penalty under Finance Act 2009, Schedule 55, the reasonable-excuse inquiry and the question whether a failure was remedied without…

For the accommodation exception in section 356LA(3) of the Corporation Tax Act 2010, whether use of an asset to accommodate offshore workers is incidental is a…

For the second limb of section 137(1) of the Taxation of Chargeable Gains Act 1992, whether an exchange forms part of a scheme or arrangements, and the scope…

Income Tax (Trading and Other Income) Act 2005 section 850 requires a purposive and realistic assessment of partnership profit-sharing arrangements. That…

A partnership’s existence and membership are questions of mixed law and fact, determined from the contractual documents and the substance and reality of the…

For Article 13(2) of the Principal VAT Directive, actual or potential competition is assessed by reference to the activities as perceived by the consumer. The…

For transfer pricing purposes, the arm’s length comparison must remain sufficiently comparable with the actual transaction. A hypothetical lender’s third-party…

A payment made to compensate employees for adverse changes to pension rights or expectations is not necessarily from employment. The tribunal must identify, by…

The Capital Allowances Act 2001 must be construed purposively, using ordinary principles of statutory interpretation and a realistic evaluation of the facts.…

A tribunal must give sufficient reasons to identify the issues vital to its conclusion and explain how it resolved them. The required degree of detail depends…

Under paragraph 45 of Schedule 10 to the Finance Act 2003, a disputed question of the market value of the subject matter of a land transaction in an SDLT…

An appeal lies against the tribunal’s decision, identified by reference to its jurisdiction and the issues referred for determination, rather than against its…

Where HMRC has made a qualifying discovery for the purposes of a discovery assessment, the discovery does not cease to qualify merely because time has passed.…

A discovery for the purposes of Taxes Management Act 1970 s29 does not become invalid through the mere passage of time. A tribunal must give effect to a…

A respondent who prevailed below requires permission to advance a new point on an appeal. The appellate control of new arguments is party-neutral and is…

Under the EU law principle of legitimate expectation, protection requires precise assurances which would cause a reasonable and prudent economic operator to…

A bilateral tax treaty must be interpreted objectively, by the ordinary meaning of its terms in context and in light of its object and purpose. Equal English…

Entitlement to input tax credit requires proof that the relevant supplies were made to the taxpayer by another taxable person. A payment alone does not…

The functionality test for plant must be applied to the taxpayer’s business as it is actually and lawfully carried on. A regulatory regime which determines…