By Euan Dow on 26/07/2007 00:00
Appeal
The appellant company is a scrap metal merchant and processor. They uses wheeled baling machines and tractor units in the course of its business, which are ‘coupled’. The coupling arrangement was modified by the appellant, and they were of the view that this made the tractor and the baler a single unit. The issue for determination is whether the appellant is entitled to rebate on the excise duty on hydrocarbon oil chargeable on the fuel supplied to the tractor units as the appellants contended t ...
|
By Euan Dow on 10/07/2007 00:00
Motion for Summary Decree
The Advocate General on behalf of the Commissioners for Her Majesty's Revenue and Customs amended the claim against the defender in the amended closed record dated March 2007. The defender stated that he did not take exception to the arithmetical calculations, however, due to the delay, interest had increased by about £10,000. The defender submitted that, had the amended figures been available two years previously, there might have been no need for the court hearing. It was submitted on behlaf o ...
|
By Euan Dow on 11/10/2006 00:00
Appeal under section 11 of the Tribunals and Inqui
The issue here was whether Value Added Tax was chargeable on tuition provided by the respondents to students, where the tuition was carried out by teachers who were employees of the respondents. The Commissioners of Customs and Excise decided that VAT was chargeable on the tuition in question and issued an assessment. The respondents appealed against the decision and the assessment, and the Edinburgh VAT and Duties Tribunal (the Tribunal) allowed the appeal. The Commissioners of Revenue and Cust ...
|
By Euan Dow on 11/10/2006 00:00
Appeal under section 11 of the Tribunals and Inqui
The issue here was whether Value Added Tax was chargeable on tuition provided by the respondents to students, where the tuition was carried out by teachers who were employees of the respondents. The Commissioners of Customs and Excise decided that VAT was chargeable on the tuition in question and issued an assessment. The respondents appealed against the decision and the assessment, and the Edinburgh VAT and Duties Tribunal (the Tribunal) allowed the appeal. The Commissioners of Revenue and Cust ...
|
By Euan Dow on 08/09/2006 00:00
Motion for Recall of Decree in Absence
The summons was warranted on 9 March 2006. The summons was served on the defender along with a citation by first class recorded delivery posted on 6 June 2006. It called on 4 July 2006. No appearance was entered or defences lodged. Decree in absence granted on 18 July 2006. Here the defender sought relief under Rule of Court 2.1 for his failure to comply with the requirements of Rule of Court 19.2(2). The court here, in deciding whether to exercise the discretion to grant relief in relation to a ...
|
By Euan Dow on 08/09/2006 00:00
Motion for Recall of Decree in Absence
The summons was warranted on 9 March 2006. The summons was served on the defender along with a citation by first class recorded delivery posted on 6 June 2006. It called on 4 July 2006. No appearance was entered or defences lodged. Decree in absence granted on 18 July 2006. Here the defender sought relief under Rule of Court 2.1 for his failure to comply with the requirements of Rule of Court 19.2(2). The court here, in deciding whether to exercise the discretion to grant relief in relation to a ...
|
By Euan Dow on 08/08/2006 00:00
Debate - Pursuer seeking decree de plano
Here the Advocate General for Scotland, on behalf of the Commissioners for Her Majesty's Revenue and Customs, sought payment from a taxpayer, an American working in Argyle wh in the 1980s and 1990s who received payments from his employer without any deduction in respect of income tax, of that income tax plus interst and charges. At debate the the Revenue sought decree de plano in respect of all the sums sued for, failing which, all sums except interest of £271,669.24 as second concluded for (whi ...
|
By Euan Dow on 14/07/2006 00:00
Appeal under section 11 of the Tribunals and Inqui
This was an appeal against a decision of the Edinburgh VAT and Duties Tribunal dated 23 March 2005. A customer who pays for a ticket at the exhibition centre by credit or debit card, is charged a "booking fee" in addition to the price of the ticket. The questions raised in this appeal were: (1) whether the booking fee is charged for the facility of paying by credit card or by debit card, and not for some other facility and (2) if so, whether the booking fee falls within the scope of the exemptio ...
|
By Euan Dow on 11/11/2005 00:00
Appeal Against Decision of VAT Tribunal:
Tax point for sale of goods online. Issue is when the tax point occurs. The appellants contend that the tax point is the date of payment. The respondent contends that the tax point is the date on which the customer ceases to be entitled under the The Consumer Protection (Distance Selling) Regulations 2000 to cancel the contract. The Tribunal acceded to a that the transaction was at most an agreement to sell (Sale of Goods Act 1979 s 2(5)) and that no sale took place until the expiry of the cance ...
|
| 1 |