Explainaway Ltd and Others v Revenue and Customs: FTTTx 24 Jun 2011

Corporation tax – scheme to avoid corporation tax on chargeable gains – whether derivative transactions gave rise to chargeable gains and losses – whether loss arising on disposal of shares in group company was an allowable loss – ICTA, s 128 and TCGA, s 2 and s 143 – application of Ramsay principle – whether interest costs for scheme borrowings had an unallowable purpose – FA 1996, Sch 9, para 13

[2011] UKFTT 414 (TC)
Bailii
England and Wales

Corporation Tax

Updated: 02 November 2021; Ref: scu.443107

Greystone International Ltd v Revenue and Customs: FTTTx 13 May 2011

VAT – MTIC fraud – input tax – whether the purchases by the Appellant in the identified deals were ‘connected with fraudulent evasion of VAT’ as per Axel Kittel at para. [61] – held they were – whether the Appellant was a taxable person who knew or should have known that by its purchase it was participating in a transaction ‘connected with fraudulent evasion of VAT’ – held it was a taxable person who both knew and should have known this – appeal dismissed

[2011] UKFTT 321 (TC)
Bailii
England and Wales

VAT

Updated: 02 November 2021; Ref: scu.443041

Commission v Italy (Traitement Des Eaux Urbaines Residuaires) (Judgment): ECJ 6 Oct 2021

Failure by a State to fulfill obligations – Article 258 TFEU – Directive 91/271 / EEC – Collection and treatment of urban waste water – Articles 3 to 5 and 10 – Lack of urban water collection systems in certain agglomerations – Lack of secondary treatment or equivalent treatment of urban waste water in certain agglomerations – Construction and operation of treatment plants – Control of discharges from such plants – Sensitive areas – More rigorous treatment of waste water

C-668/19, [2021] EUECJ C-668/19, ECLI:EU:C:2021:815
Bailii
European

Utilities

Updated: 02 November 2021; Ref: scu.668539

Simpson, Regina v: CACD 5 Aug 2021

‘Appeal by the appellant, now aged 25, against the sentence imposed on him . . of 32 months’ imprisonment following his earlier guilty plea to a single count of burglary of a dwelling house, contrary to section 9(1)(b) of the Theft Act 1968.’

[2021] EWCA Crim 1247
Bailii
England and Wales

Criminal Sentencing

Updated: 02 November 2021; Ref: scu.668382