The appellant had contracted to provide office accomodation to the defendant. The air conditioning did not work and there were other defects. The appellant now challenged a finding of liability and that its contract terms which were said to totally exclude liability were unfair under the 1977 Act. Held: The appeal succeeded. Alternative remedies would … Continue reading Regus (UK) Ltd v Epcot Solutions Ltd: CA 15 Apr 2008
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION – Whether criminal charge – Whether Magna … Continue reading Davidson v Revenue and Customs: Excs 25 Jul 2008
Citations: [2008] EWCA Civ 598 Links: Bailii Statutes: Administration of Justice Act 1970 36 Jurisdiction: England and Wales Land Updated: 17 July 2022; Ref: scu.269965
Refusal of ;lay representation in Commercial Court Judges: Mr Justice David Steel Citations: [2008] EWHC 1433 (Comm), [2009] Lloyd’s Rep IR 119 Links: Bailii Statutes: Courts and Legal Services Act 1990 27, Admiralty and Commercial Court Guide Jurisdiction: England and Wales Citing: Cited – D v S (Rights of Audience); In re and Application by … Continue reading Harris and others v The Society of Lloyd’s: ComC 1 Jul 2008
Europa State aid Measures implemented by the Danish authorities for the public broadcaster TV2 to finance its public service remit – Measures classified as State aid partly compatible and partly incompatible with the common market – Actions for annulment – Admissibility Interest in bringing proceedings Rights of the defence – Public broadcasting service – Definition … Continue reading Tv 2/Danmark v Commission (State Aid) T-336/04: ECFI 22 Oct 2008
References: [2008] UKVAT-Excise E01127 Links: Bailii Ratio: VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION … Continue reading Davidson v Revenue and Customs; Excs 25 Jul 2008
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
UTTC INCOME TAX – Schedule 36 Finance Act 2008 – whether daily penalties payable – jurisdiction of First-tier Tribunal to consider taxpayer’s legitimate expectation – compliance with Human Rights Act Citations: [2017] UKUT 89 (TCC) Links: Bailii Statutes: Finance Act 2008 36 Jurisdiction: England and Wales Income Tax, Human Rights Updated: 04 February 2022; Ref: … Continue reading Birkett (T/A The Orchards Residential Home and similar) v Revenue and Customs: UTTC 2 Mar 2017
FTTTx INCOME TAX – Schedule 36 Finance Act 2008 notice – whether HMRC’s requirement to produce reasonable – yes – whether bank and credit card statements personal records – no – notice varied. [2015] UKFTT 200 (TC) Bailii Finance Act 2008 36 England and Wales Income Tax Updated: 30 December 2021; Ref: scu.547418
FTTTx Appeal against notice issued by HMRC under Schedule 36 Finance Act 2008 – whether requests for information valid or complied with – whether information reasonably required – appeal dismissed. [2011] UKFTT 462 (TC) Bailii Finance Act 2008 36 England and Wales Taxes Management Updated: 14 November 2021; Ref: scu.443186
FTTTx Information notice, Schedule 36 Finance Act 2008, paragraphs 1(1), 21(1), 21(3) and 21(6)(a)-whether documents reasonably required for purpose of checking taxpayer’s tax position and whether condition B . .
Schedule 36 Finance Act 2008 – notice to provide detailed chronological directors’ loan account -penalty – whether reasonable excuse for failure to comply – no Citations: [2019] UKFTT 553 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 31 December 2022; Ref: scu.641336
Partners Liable for Dishonest Act of Solicitor A solicitor had been alleged to have acted dishonestly, having assisted in a fraudulent breach of trust by drafting certain documents. Contributions to the damages were sought from his partners. Held: The acts complained of were so close to the activities which a solicitor would normally undertake, that … Continue reading Dubai Aluminium Company Limited v Salaam and Others: HL 5 Dec 2002
K. agrees to let, and P. to take, a house in its unfinshed state, for the term of sixty years, being the whole term that K. has the same leased to him, at the rent of 5251, payable quarterly, the first payment to be made for the half quarter at Christmas next; P. to insure … Continue reading Doe Dem Pearson v Ries And Keapp: 23 Jan 1832
FTTTx INCOME TAX – schedule 36 para 39 and 40 finance act 2008 – whether penalties for non compliance with information notice should be upheld – appeal dismissed Judges: Huddleston J Citations: [2013] UKFTT 133 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 November 2022; Ref: scu.472384
FTTTx INCOME TAX – information notice – paragraph 1 Schedule 36 Finance Act 2008 – onus of proof – whether information or document reasonably required by officer – yes – whether documents in appellant’s possession or power – yes – whether certain information constituted appellant’s ‘statutory records’ resulting in no right of appeal against the … Continue reading Thompson v Revenue and Customs: FTTTx 6 Feb 2013
FTTTx CAPITAL GAINS TAX AND INCOME TAX – penalty for non-compliance with Information Notice issued under FA 2008, Schedule 36 – whether offer to meet with HMRC provided a reasonable excuse for non-compliance with the Notice – no – appeal dismissed Judges: Redston TJ Citations: [2013] UKFTT 130 (TC) Links: Bailii Statutes: Finance Act 2008 … Continue reading Amin v Revenue and Customs: FTTTx 19 Feb 2013
Income tax – appeal notified late to Tribunal – permission granted for late notice – penalty for non-compliance with notice requiring information and documents under Schedule 36 Finance Act 2008 – redacted bank statements produced – other instances of failure – failure to comply? – yes – reasonable excuse? – yes – penalty cancelled Citations: … Continue reading Butcher v Revenue and Customs (Income Tax – Appeal Notified Late To Tribunal): FTTTx 19 Feb 2020
APPLICATION TO STRIKE OUT APPEAL- case that card handling fees are exempt INCOME TAX/CORPORATION TAX – applications for closure notices – whether HMRC had reasonable grounds for not issuing closure notices – yes – applications refused CORPORATION TAX – appeals against information notices under Schedule 36 Finance Act 2008 – whether information reasonably required for … Continue reading Woolford v Revenue and Customs (Application To Strike Out Appeal): FTTTx 31 May 2019
Income tax – Paragraph 1 Schedule 36 Finance Act 2008 notice to provide information – whether items were reasonably required for the purposes of checking the taxpayer’s tax position – yes – appeal dismissed Citations: [2019] UKFTT 478 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 October 2022; Ref: scu.641283
PROCEDURE – Application for approval of third party notice under Schedule 36 of Finance Act 2008 – scope of exclusion for auditors’ working papers in paragraph 24 and 26 of Schedule 36 where auditor also assisting in preparation of tax returns – application refused. Citations: [2018] UKFTT 541 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Revenue and Customs v A Taxpayer (Procedure : Other): FTTTx 10 Sep 2018
PROCEDURE – application for a direction requiring HMRC to issue a partial closure notice – whether partial closure notice can be issued in relation to a taxpayer’s domicile/remittance basis claim without specifying the amount of tax due – s 28A Taxes Management Act 1970 – taxpayer information notice – paragraph 1 of schedule 36 to … Continue reading Embiricos v Revenue and Customs (Procedure : Application for A Direction Requiring HMRC To Issue A Partial Closure Notice): FTTTx 9 Apr 2019
The claimant had sold a painting through the defendant auctioneers. He sought damages after it was certified to be an original rather than copy Caravaggio painting, and worth very substantially more. Judges: Rose J Citations: [2015] EWHC 36 (Ch), [2015] WLR(D) 12, [2016] 1 WLR, [2016] 1 All ER 423, [2015] PNLR 12 Links: Bailii, … Continue reading Thwaytes v Sotheby’s: ChD 16 Jan 2015
EAT Deposit ordered. Order lost in post due to the Claimant putting wrong post-code on ET1. Review. Distinguishing Judgments from Orders. Strike-out. Extending time. Judges: His Honour Peter Clark Citations: [2005] UKEAT 0318 – 05 – 2907, UKEAT/0319/05/TM, UKEAT/0318/05/TM, [2005] ICR 1647, UKEAT/0320/05/TM, [2005] IRLR 836 Links: Bailii, EATn Statutes: Employment Tribunal Rules 2004 20(1) … Continue reading Sodexho Ltd v Gibbons: EAT 14 Jul 2005
INFORMATION NOTICE – penalty – failure to provide information – reasonable excuse – no – appeal dismissed – Schedule 36, Finance Act 2008 Citations: [2019] UKFTT 89 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 19 October 2022; Ref: scu.635732
Procedure – costs – application made for payment of costs in connection with appeal where HMRC had withdrawn the disputed decision shortly after notification of the appeal – original application deficient by failing to include schedule of costs under Rule 10(3)(b) Procedure Rules – opportunity given to remedy the default – no response from Appellant … Continue reading R A Drinks Ltd v Revenue and Customs 304: FTTTx 25 Mar 2014
Paragraph 1 of Schedule 36 to the Finance Act 2008 – Appeal by Taxpayer against Information Notice – should Information Notice be confirmed? – No – appeal allowed. Citations: [2014] UKFTT 303 (TC) Links: Bailii Jurisdiction: England and Wales Cited by: See Also – R A Drinks Ltd v Revenue and Customs 304 FTTTx 25-Mar-2014 … Continue reading R D Utilities Ltd v Revenue and Customs (303): FTTTx 25 Mar 2014
Procedure – VAT – information notices under Schedule 36 Finance Act 2008 – application to suspend effect of decision to confirm notices – intention to apply for judicial review of original decision – application allowed Citations: [2014] UKFTT 495 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 05 October 2022; Ref: scu.526894
FTTTx Income Tax – self assessment – partnership return subject to enquiry – deemed and actual s 9A enquiry into partners’ returns – information notice under FA 2008 Sch 36 para 1 – held, information reasonably required for checking tax position – appeal dismissed – whether Tribunal’s decision appealable to Upper Tribunal – no Judges: … Continue reading Wong Yau Lam and Another v Revenue and Customs: FTTTx 8 Feb 2012
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT as directed by the Commissioners after challenge, but would have sought to reclaim sums … Continue reading Marks and Spencer plc v Commissioners of Customs and Excise: ECJ 11 Jul 2002
Appeal against Information Notices issued under Schedule 36 of Finance Act 2008 – whether the information was reasonably required – whether Data Protection Act 1998 applies- whether Police and Criminal Evidence Act 1984 applies – whether information required is unreasonable and onerous – appeal dismissed Citations: [2011] UKFTT 187 (TC) Links: Bailii Jurisdiction: England and … Continue reading D Midgley and Sons Ltd and Another v Revenue and Customs: FTTTx 17 Mar 2011
The claimant alleged complicity by the defendant, (now former) Foreign Secretary, in his mistreatment by the US while held in Libya. He also alleged involvement in his unlawful abduction and removal to Libya, from which had had fled for political persecution. The defendants now appealed from rejection of the defendants’ claim to state immunity and … Continue reading Belhaj and Another v Straw and Others: SC 17 Jan 2017
A reinsurance contract which contained a clause which provided that no settlement or compromise of a claim could be made or liability admitted by the insured without the prior approval of the reinsurers. The court considered how the discretion to approve a settlement must be exercised. Held: What was proscribed in all of them was … Continue reading Gan Insurance Co Ltd v Tai Ping Insurance Co Ltd: CA 3 Jul 2001
FTTTx Notice issued pursuant to Finance Act 2008 Sch 36 para 1 – Whether notice invalid on ground that notice of intention to enquire into the partnership return not given within the time allowed in Taxes Management Act 1970 s.12AC(2) – Appeal dismissed Citations: [2010] UKFTT 484 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading The Sandrock Hotel (Partnership) v Revenue and Customs: FTTTx 16 Sep 2010
INCOME TAX – appeal against information notices – Schedule 36, Finance Act 2008 – whether documents and information reasonably required to check tax position – whether burden of proof is on HMRC – information notices varied Citations: [2022] UKFTT 203 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 16 August 2022; Ref: scu.679646
Dyson J set out the principles applicable in establishing a pleading of commercial duress: (i) Economic pressure can amount to duress, provided it may be characterised as illegitimate and has constituted a ‘but for’ cause inducing the claimant to enter into the relevant contract or to make a payment. See Mance J in S.L. Huyton … Continue reading DSND Subsea Ltd v Petroleum Geo Services Asa: TCC 28 Jul 2000
The court was asked as to the interrelationship of the statutory schemes relating to the protection of employees’ pensions and to corporate insolvency. Held: Liabilities which arose from financial support directions or contribution notices issued by the Pensions Regulator under the 2004 Act after the company had gone into administration, which required the company to … Continue reading In re Nortel Companies and Others: SC 24 Jul 2013
The tenant had the option to take a further lease on giving written notice of their desire ‘if it shall have . . performed and observed the several stipulations on its part to be performed and observed up to the date of [the notice]’. The question was whether the clause required the reading that past … Continue reading Bass Holdings Ltd v Morton Music Ltd: CA 1987
The appellants were economically inactive EEA nationals who were lawfully present in the UK and who appealed against refusal of their claims for social security benefits under Articles 12 18. Held: The appeal failed. For Art 12, the benefits including income support were ‘not within the scope of application of the Treaty’. As to Art … Continue reading Abdirahman v Secretary of State for Work and Pensions: CA 5 Jul 2007
Income Tax – closure notices under sections 28A and 28B of the Taxes Management Act 1970 and section 32, Sch18 Finance Act 1998; and appeals against information notices issued under Schedule 36 of the Finance Act 2008; whether copies sufficient; reasonably required and reasonable grounds considered Citations: [2019] UKFTT 388 (TC) Links: Bailii Statutes: Taxes … Continue reading Perfectos Printing Inks Ltd, Perfectos Printing Inks Group Ltd and Dr Price v Revenue and Customs: FTTTx 14 Jun 2019
Value Added Tax – Penalty for Deliberate and Concealed Failure To Notify requirement to register for VAT – personal liability of an officer of the taxpayer – paragraph 22 of schedule 41 to Finance Act 2008 – was the appellant a shadow director or manager of the taxpayer – appeal dismissed Citations: [2019] UKFTT 370 … Continue reading Malik v Revenue and Customs: FTTTx 12 Jun 2019
INCOME TAX -Taxpayer notice under schedule 36 Finance Act 2008 -purchase of business-concerns over means of purchaser-information requested to establish purchase price and sources of funds-whether information requested reasonably required to establish the Appellant’s tax position. Citations: [2016] UKFTT 134 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 07 July 2022; Ref: scu.561859
Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015
INCOME TAX – Penalties for failures to comply with Information Notices issued under paragraph 5 of Schedule 36 Finance Act 2008 – whether any reasonable excuse – whether any other reasons to cancel – no – whether penalties proportionate – yes – appeals dismissed Citations: [2014] UKFTT 247 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Backhouse v Revenue and Customs: FTTTx 6 Mar 2014
CORPORATION TAX – continuing failure to comply with information notice – HMRC application for tax-related penalty under paragraph 50 Schedule 36 Finance Act 2008 – statutory conditions – application granted – penalty imposed Citations: [2022] UKUT 81 (TCC) Links: Bailii Jurisdiction: England and Wales Corporation Tax Updated: 08 June 2022; Ref: scu.677619
INCOME TAX – appeal against information notice – ‘reason to suspect’ underpayment of tax sets a low bar – requirement for evidence – whether documents and information reasonably required to check tax position – Schedule 36, Finance Act 2008 Citations: [2022] UKFTT 160 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 08 June … Continue reading David Hackmey Her Majestys Revenue and Customs: FTTTx 13 May 2022
INCOME TAX – Assessments following investigation – whether a taxpayer has failed to notify chargeability to income tax – yes; – whether taxpayer has failed to notify tax liabilities – yes; – whether taxpayer has failed to accurately return his total income – yes; – whether assessments made are excessive – no; – whether taxpayer … Continue reading Rafferty v Revenue and Customs: FTTTx 10 May 2022
The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012
INCOME TAX – PAYE audit – check of employer records – failure to comply with information notice – penalty – appeal against notice and penalty – was information required by notice reasonably required – yes – appeal dismissed – Schedule 36, Finance Act 2008 Citations: [2014] UKFTT 41 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Community v Revenue and Customs: FTTTx 2 Jan 2014
FTTTx VAT – repayment claim for output tax allegedly over-assessed – time limits – VATA s80(1A),(4)and(4ZA) – FA 2008 Schedule 39 para 36 – Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009, article 2 – appeal dismissed Citations: [2011] UKFTT 6 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading Mobile Motoring Maintenance Ltd v Revenue and Customs: FTTTx 14 Dec 2010
FTTTx INCOME TAX – INFORMATION NOTICE and ASSOCIATED PENALTY – Appellants failed to provide information and documents as required by Information Notices under schedule 36 Finance Act 2008 – Tribunal satisfied that the information and documents were reasonably required to complete their enquiries – No reasonable excuse for the penalty – Appeal dismissed Citations: [2011] … Continue reading Carden and Another (T/A Platinum World Travel) v Revenue and Customs: FTTTx 22 Dec 2010
Procedure : Hearings In Private – Information notice – Third party notices under Schedule 36 Finance Act 2008 – application for direction that hearing of application for approval of notices take place inter partes and associated directions – power of Tribunal to make such directions – Derrin, Jimenez and Mr E and others v HMRC … Continue reading Revenue and Customs v X Ltd and Others: FTTTx 3 Dec 2018
Claim to recover money and property said to have been transferred by the claimant to the defendants or one or more of them. The money concerned came from a bank account belonging to the claimant. The property concerned consisted of two dwelling-houses, one which the claimant had inherited from her parents, and in which she … Continue reading Scott v Bridge and Others: ChD 25 Nov 2020
Capital Gains Tax – Information Notice Issued Under Schedule 36 To The Finance Act 2008 – objection to disclosure on grounds of legal professional privilege – application under the Information Notice: Resolution of Disputes as to Privileges Communications Regulations 2009 SI 2009/1916 Citations: [2022] UKFTT 75 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains … Continue reading Wiseman v Revenue and Customs: FTTTx 25 Aug 2020
Income Tax – Information Notices Issued Under Schedule 36 Finance Act 2008- Whether Reasonably Required – yes – whether HMRC officer had reason to suspect – yes – appeal dismissed Citations: [2022] UKFTT 116 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 23 April 2022; Ref: scu.675690
Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009
The court reconsidered the law relating to penalty clauses in contracts. The first appeal, Cavendish Square Holding BV v Talal El Makdessi, raised the issue in relation to two clauses in a substantial commercial contract. The second appeal, ParkingEye Ltd v Beavis, raised the issue at a consumer level, with a separate issue under the … Continue reading Cavendish Square Holding Bv v Talal El Makdessi; ParkingEye Ltd v Beavis: SC 4 Nov 2015
Value added tax – information notice under Schedule 36 Finance Act 2008 – penalties raised for failure to comply by the deadline and continued failure to comply for 30 days – was there a reasonable excuse for the failure? – appellant appointed accountants to deal with notice – accountant absent from work due to death … Continue reading New York Krispy Fried Chicked Ltd v Revenue and Customs (Value Added Tax – Penalties Raised for Failure To Comply By The Deadline): FTTTx 29 Sep 2020
The appeal concerned a final third party debt order (formerly a garnishee order). A judgment in France was registered here for enforcement. That jurisdiction was now challenged. Held: A third party debt order is a proprietary remedy operating by attachment against the property of the judgment debtor. The property so attached is the chose in … Continue reading Societe Eram Shipping Company Limited and others v Hong Kong and Shanghai Banking Corp Ltd, Compagnie Internationale de Navigation: HL 12 Jun 2003
Rehearing/Review – Little Difference on Appeal The appellant asked the Court to reverse a decision on the facts reached in the lower court. Held: The appeal failed (Majority decision). The court’s approach should be the same whether the case was dealt with as a rehearing or as a review. Tanfern was limited to appeals from … Continue reading Assicurazioni Generali Spa v Arab Insurance Group (BSC): CA 13 Nov 2002
INCOME TAX – CAPITAL GAINS TAX – HMRC application for tax-related penalty under paragraph 50 of Schedule 36 to the Finance Act 2008 – Respondent’s continuing failure to comply with an information notice – statutory conditions satisfied – application granted – penalty imposed Citations: [2021] UKUT 245 (TCC) Links: Bailii Jurisdiction: England and Wales Taxes … Continue reading Revenue and Customs v Mattu: UTTC 4 Oct 2021
Several lone parents challenged the benefits cap, saying that it was discriminatory. Held: (Hale, Kerr LL dissenting) The parents’ appeals failed. The legislation had a clear impact on lone parents and their children. The intention was to encourage claimants back into work. It was said that thus contradicted the other policy of providing no free … Continue reading DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions: SC 15 May 2019
Schedule 36 FA 2008 information notice- whether appellant required to produce the documents listed – yes if within his possession or power – appeal dismissed Citations: [2020] UKFTT 413 (TC) Links: Bailii Statutes: Finance Act 2008 Jurisdiction: England and Wales Taxes Management Updated: 06 February 2022; Ref: scu.655327
UTTC PROCEDURE- penalty imposed in accordance with FA 2008, Sch 36, para 50 – parties agreed that decision records incorrect amount – correction made – whether jurisdiction to admit further evidence to support reduction in penalty following publication of decision – no – whether, if jurisdiction assumed, evidence should be admitted – no 27 February … Continue reading Revenue and Customs v Tager: UTTC 24 Feb 2017
FTTTx (Income Tax/Corporation Tax : Other) INFORMATION NOTICES – appeal against information notices issued under Schedule 36 of The Finance Act 2008 – information reasonably required? – yes – information notices varied and appeal otherwise dismissed Citations: [2017] UKFTT 20 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 29 January 2022; Ref: scu.574017
UTTC PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed [2016] UKUT 363 (TCC) Bailii England and Wales Taxes Management Updated: … Continue reading Telng Ltd v Revenue and Customs: UTTC 2 Aug 2016
The trustee in bankruptcy appealed against an order as to compliance with statutory notices issued by HMRC. The trustee argued that all but one of the orders was made in excess of jurisdiction. Mann J [2016] EWHC 1674 (Ch) Bailii Insolvency Act 1986 303, Finance Act 2008 Sch 36 England and Wales Insolvency, Taxes Management … Continue reading HM Revenue and Customs v Ariel: ChD 8 Jul 2016
FTTTx INCOME TAX – application for the tribunal to direct HMRC to issue a closure notice under s 28A Taxes Management Act 1970 – appeal against information notice issued under schedule 36 of the Finance Act 2008 and related penalties – application refused, information notice varied and appeal otherwise dismissed [2016] UKFTT 316 TC Bailii … Continue reading Cherian v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 9 May 2016
Ftttx INCOME TAX – late submission of tax returns – assessments under Section 36 Taxes Management Act 1970 – imposition of penalties under Schedule 41 to Finance Act 2008 – whether properly notified by HMRC – no – penalties imposed under Schedule 56 to Finance Act 2009 – whether reasonable excuse – no – whether … Continue reading Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016
Wives had charged the family homes to secure their husband’s business borrowings, and now resisted possession orders, claiming undue influence. Held: Undue influence is an equitable protection created to undo the effect of excess influence of one person over the will of another, though it should not always be presumed to arise from the existence … Continue reading Royal Bank of Scotland v Etridge (No 2); Barclays Bank plc v Harris; Midland Bank plc v Wallace, etc: HL 11 Oct 2001
INCOME TAX – Request for information under Schedule 36 Finance Act 2008 [2016] UKFTT 201 (TC) Bailii England and Wales Income Tax Updated: 13 January 2022; Ref: scu.561846
‘This appeal concerns the powers of the Commissioners for Her Majesty’s Customs and Excise (‘HMRC’) pursuant to schedule 36 to the Finance Act 2008 (‘schedule 36′) to require a third party to provide information and documents for checking the tax position of a resident or overseas taxpayer by way of assistance to another country, in … Continue reading Derrin Brothers Properties Ltd and Others, Regina (on The Application of) v A Judge of The First Tier Tribunal (Tax Chamber) and Others: CA 15 Jan 2016
FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 669 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557192
FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 648 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557188
FTTTx PENALTIES – taxpayer information notice issued to alleged MSC Provider – compliance with information notice – reasonable excuse – whether notice related to tax position of MSC Provider or of its clients – whether third party notice should have been issued – validity of notice – rights of clients under Article 8 ECHR – … Continue reading PML Accounting Ltd v Revenue and Customs: FTTTx 10 Sep 2015
FTTTx INCOME TAX – Notice to provide information under FA 2008 Sch 36 – whether reasonably required – appeal allowed in part [2013] UKFTT 171 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 04 January 2022; Ref: scu.472422
FTTTx Vat – Penalties : Penalty for non-compliance with information notice – Schedule 36 Finance Act 2008 – notice requiring production of documents by post or email – whether notice valid – whether appellant complied or had reasonable excuse for failure to comply – appeal dismissed [2015] UKFTT 327 (TC) Bailii England and Wales VAT … Continue reading TELNG Ltd v Revenue and Customs: FTTTx 30 Jun 2015
FTTTx Information Notices – Schedule 36 Finance Act 2008 – documents and information required – whether statutory records – no right of appeal – one appeal struck out, one appeal partly struck out – whether other information reasonably required – information required in vague and ambiguous terms – one appeal partly allowed [2015] UKFTT 135 … Continue reading Couldwell Concrete Flooring Ltd v Revenue and Customs: FTTTx 23 Mar 2015
INCOME TAX/CAPITAL GAINS TAX – taxpayer information notice issued under paragraph 1 of Schedule 36 to Finance Act 2008 – validity of notice – whether documents in the Appellant’s possession or power – were the documents reasonably required – effect of amendments to information notice on review – validity of assessment/notification of penalty for non-compliance … Continue reading Hanan v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 20 Dec 2018
FTTTX Information Notice – penalties for non-compliance – reasonable excuse – Finance Act 2008 Sch 36 paras 1, 39, 40 and 45 – appeal allowed [2014] UKFTT 977 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 23 December 2021; Ref: scu.539000
FTTTx INCOME TAX – Information notice – Whether document reasonably required for the purposes of checking the taxpayer’s tax position – Finance Act 2008, Schedule 36 paragraph 1 – Appeal dismissed [2014] UKFTT 899 (TC) Bailii England and Wales Income Tax Updated: 21 December 2021; Ref: scu.536749
FTTTx PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused [2014] UKFTT 478 (TC) Bailii Finance Act 2008 S3P3 Taxes Management Updated: 20 December 2021; Ref: scu.536395
Penalties – imposed for failure to comply with direction made pursuant to Schedule 36 Finance Act 2008 to produce documents – documents said not to exist – it is unlikely that this is correct – appeal against fixed penalty dismissed – appeal against the imposition of daily penalty dismissed but amount of daily penalties reduced … Continue reading Hughes v Revenue and Customs: FTTTx 1 Aug 2014
Appeal from sentence for contempt of court – Defendant breaching terms of worldwide freezing order – Defendant committed to six-month prison sentence‘In deciding what sentence to impose for a contempt of court, the judge has to weigh and assess a number of factors. This court is reluctant to interfere with decisions of that nature, and … Continue reading Mckendrick v The Financial Conduct Authority: CA 28 Mar 2019
UTTC PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused [2014] UKFTT 478 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 03 December 2021; … Continue reading Skelly and Others v Revenue and Customs: UTTC 16 May 2014
Procedure – Schedule 36 Finance Act 2008 – Information Notice – whether information reasonably required – yes – power or possession – yes – notice and requirements – confirmed [2021] UKFTT 367 (TC) Bailii England and Wales Taxes Management Updated: 27 November 2021; Ref: scu.669778
The company had purchased the site of the former Chelsea barracks. It was in turn owned by the Qatari sovereign wealth fund, which financed the purchase by a Sharia compliant loan scheme, which was implemented creating a lease and buy back arrangement. The company now appealed against a finding that it was liable to stamp … Continue reading Project Blue Ltd v Revenue and Customs: CA 26 May 2016
VAT – Deregistration – was Commissioners’ decision not to de-register reasonable – Yes – Appeal dismissed. VAT – Assessment – Appellant not having charged or accounted for VAT whilst being a registered person – Commissioners’ Assessment – Was it to best judgment – Yes – Appeal dismissed. Penalty – Schedule 24 Finance Act 2008 – … Continue reading Perks v Revenue and Customs: FTTTx 4 Apr 2012
In Douglas, the claimants said that the defendants had interfered with their contract to provide exclusive photographs of their wedding to a competing magazine, by arranging for a third party to infiltrate and take and sell unauthorised photographs. In OBG, the defendants acted as receivers under an invalid charge, and were accused of unlawful interference … Continue reading Douglas and others v Hello! Ltd and others; similar: HL 2 May 2007
Notice Absence did not Remove Right to Cancel The defendant had contracted to arrange the removal of the claimant’s household goods on moving house. The claimant cancelled the contract, made at his housel, but refused to pay the cancellation fee, saying that the contract not having been made at the defendant’s premises. The Court of … Continue reading Robertson v Swift: SC 9 Sep 2014
The court was asked, whether asked to grant possession against a disabled tenant where the grounds for possession were mandatory. The defendant was a secure tenant with a history of psychiatric disability. He had set out to buy his flat, but the council sought possession when it discovered that he had sublet. Held: Section 23(3)(c) … Continue reading London Borough of Lewisham v Malcolm and Disability Rights Commission: CA 25 Jul 2007
The court considered whether tips paid at a restaurant by means of a credit card or cheque thus becoming the employer’s money could properly count toward the minimum wage when paid on to the employee. The revenue contended that the money received and held by the troncmaster independently and not on behalf of the employer … Continue reading Annabel’s (Berkeley Square) Ltd and Others v Revenue and Customs: CA 7 May 2009
Information Notice, Schedule 36 Finance Act 2008 [2012] UKFTT 210 (TC) Bailii England and Wales Taxes Management Updated: 09 November 2021; Ref: scu.462605
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005
The company sought to recover damages from a director who had acted dishonestly, by concealing a financial interest in a different company which had made loans to the claimant company. He replied that the claim was out of time. At first instance the first defendant had been found dishonest through non-disclosure, and that section 21 … Continue reading DEG-Deutsche Investitions und Entwicklungsgesellschaft mbH v Koshy and Other (No 3); Gwembe Valley Development Co Ltd (in receivership) v Same (No 3): CA 28 Jul 2003
The defendant solicitors had each acted for banks in completing charges over property. They had given the standard agreed form of undertaking to secure a good and marketable title, and the banks now alleged that they were in breach because undisclosed covenants variously restricted future development of the land. Held: The standard solicitor’s undertaking to … Continue reading Barclays Bank Plc v Weeks Legg and Dean (a Firm); Barclays Bank Plc v Lougher and Others; Barclays Bank Plc v Hopkin John and Co: CA 21 May 1998
High Income Child Benefit Charge – penalties for failure to notify liability – Schedule 41 to Finance Act 2008 – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed . .
The company wished to assign losses in its European subsidiaries against its profits. Since the losses were first claimed, the subsidiaries had gone into insolvent liquidation.
Held: Lord Hope said: ‘I would answer the first issue by rejecting . .
Information notices issued under paragraph 1 of Schedule 36 to Finance Act 2008 – whether issued to person whose tax position was being checked – whether information reasonably required to check the recipient’s tax position – appeals allowed in part . .
Information Notice – Schedule 36 Finance Act 2008 – whether information ‘reasonably required’ – burden of proof – business records found ‘incomplete’ and ‘unreliable’ – necessity for further information to establish alternative bases for checking . .
