West Lothian College SPV Ltd v Customs and Excise

Ferguson & Anor v Revenue and Customs (STAMP DUTY LAND TAX - residential property - whether paddock was part of garden or grounds of dwelling - paddock was part of grounds)

MWL International Ltd & Anor v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - agreement with inspector of taxes that certain cars would be "pooled cars" for NICs purposes if various conditions satisfied - HMRC subsequently sought to collect NICs retrospectively - whether HMRC estopped from doing so - whether the FTT had jurisdiction to decide whether Appellants had legitimate expectation that decisions would not be retrospective)

BGC Services Holdings LLP v Revenue and Customs (Determinations under Reg 80 of the PAYE Regs - whether it appeared to HMRC that there may be tax payable)

Best Cosmetics Ltd v Revenue and Customs (IMPORT VAT - Postponed VAT Accounting - importer not VAT registered - post-clearance demand notices issued for unpaid VAT - no evidence that postponed VAT was accounted for)

Nwaneri v Revenue and Customs (Income tax - Expenses incurred in the performance of duties of employment - Travel expenses - Subsistence expenses - Whether deductible - Penalties - Whether behaviour deliberate)