England and Wales Case Law

JD Wetherspoon PLC v The Commissioners for HMRC

Although the language of the definition of 'alcoholic beverage' in Group 14 did not include cider, the Tribunal found that the conditions for applying the Inco principle were satisfied: the legislative purpose was to exclude all alcoholic beverages, including cider, from the reduced rate, and the omission was an inadvertent drafting error. Therefore, cider should be read into the definition, and the appeal was dismissed. Even if the Inco principle had not applied, EU law and the principle of fiscal neutrality would require a conforming interpretation to the same effect.

Source excerpt

• Value added tax
• Reduced rate application
• Alcoholic beverages definition
• Statutory construction
• Eu fiscal neutrality
• Conforming interpretation

Read case analysis

Revenue And Customs v The Applicants in the Post Prudential Closure Notice Applications - Appeals Group Litigation ("Taxpayers")

Revenue And Customs v The Applicants in the Post Prudential Closure Notice Applications - Appeals Group Litigation ("Taxpayers") [2025] EWCA Civ 166 (25 February 2025)

Court of Appeal held that the taxpayers’ DTR claims failed on procedural points. HMRC’s appeal was allowed and the taxpayers’ appeal dismissed.

• Double tax relief
• Corporation tax
• Eu law compliance
• Conforming interpretation
• Limitation periods
• Procedural mechanisms

Read case analysis

The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 & Anor v The Commissioners for HMRC

Upper Tribunal held the UK exit-tax payment rules could be read to allow five annual instalments, but it erred in excluding interest.

• Exit tax
• Freedom of establishment
• Conforming interpretation
• Retrospective effect
• Legal certainty
• Capital gains tax

Read case analysis

Asad Ur Rehman v The Secretary of State for the Home Department

The Upper Tribunal held that a retained-right-of-residence application could not be refused solely because the EEA sponsor’s passport was not produced.

• Eea regulations 2016
• Residence card
• Retained right of residence
• Specified evidence
• Conforming interpretation
• Immigration-law

Read case analysis

Butt v Revenue And Customs

The Court of Appeal upheld a VAT penalty against Mr Butt, holding that section 60 VATA provided a clear legal basis despite the Kittel/Halifax line of EU cases.

• Vat evasion
• Mtic fraud
• Penalties
• Conforming interpretation
• Abuse of rights
• Legal certainty

Read case analysis

British Gas Trading Ltd v Lock & Anor

The Court of Appeal held that holiday pay under the Working Time Regulations can include contractual results-based commission for workers with normal working hours.

• Holiday pay
• Statutory interpretation
• Conforming interpretation
• Commission payments
• Working time regulations
• Directive 2003/88/ec

Read case analysis

British Gas Trading Ltd v Lock & Anor

British Gas Trading Ltd v Lock & Anor [2016] EWCA Civ 983 (07 October 2016)

The Court of Appeal held that the Working Time Regulations could be read conformingly so holiday pay for commission-earning workers includes a commission element.

• Holiday pay
• Statutory interpretation
• Conforming interpretation
• Commission payments
• Working time regulations
• Holiday-pay

Read case analysis

The Prudential Assurance Company Ltd v HM Revenue and Customs

The Court of Appeal addressed tax credits for foreign portfolio dividends, quantification of unlawful ACT, compound interest, and limitation issues in Prudential’s claim against HMRC.

• Corporation tax
• Advance corporation tax (act)
• Franked investment income (fii)
• San giorgio claims
• Limitation periods
• Compound interest

Read case analysis

ITV Broadcasting Ltd & Ors v TVCatchup Ltd & Ors

Court of Appeal considered whether s.73 CDPA covers internet retransmission of broadcasts and whether mobile-telephone retransmission is excluded.

• Copyright
• Broadcasting
• Cable retransmission
• Directive 2001/29
• Conforming interpretation
• Exceptions and limitations

Read case analysis

Revenue And Customs v AXA UK Plc

The Court of Appeal held that Denplan’s payment handling service was debt collection for VAT purposes and therefore not exempt under the finance exemption.

• Vat exemption
• Implementation of eu directives
• Debt collection carve out
• Conforming interpretation
• Vat-exemption
• Debt-collection

Read case analysis