Cases

European Development Company (Westhill Hotel) Limited v. HMRC

[2013] UKFTT 671 (TC)

 Penalty surcharge for late payment of VAT over a number of years.

Butlers Ships Stores v. HMRC

[2013] UKUT 564

Excise duty assessments on innocent warehousekeeper in context of excise duty fraud.

Mandagie v. HMRC

[2013] UKFTT 672 (TC)

 Application for permission to appeal out of time.

Freeman v HMRC

[2013] UKFTT 496 (TC)

Validity of TMA, section 29 discovery assessment

Cairnsmill Caravan Park v. HMRC

[2013] UKFTT 164 (TC)

 Whether part-resurfacing of caravan park capital or revenue for income tax purposes.

Ballard v HMRC

[2013] UKFTT 087 (TC)

Interaction of ITEPA, sections 394 and 401 – the application of the...