Termination payments made to football player employees – whether taxable as earnings ‘from an employment’ under sections 9(2) and 62 of the Income Tax (Earnings and Pensions) Act 2003 – whether subject to national insurance contributions under . .

UTTC Income tax – car leased to employee – mileage allowance payments – whether lease arrangement falling within section 114 Income Tax (Earnings and Pensions) Act 2003 – application of sections 114(3) and 62 . .

INCOME TAX – termination payment – foreign service relief – whether ordinarily resident in UK – s414 Income Tax (Earnings and Pensions) Act 2003 Citations: [2020] UKFTT 163 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 November 2022; Ref: scu.650682

Income tax – closure notice – professional fees and subscription not within requirements of s336 Income Tax (Earnings and Pensions) Act 2003 – self-employment expenses of pounds 120,000 with income of pounds 5,000 over 46 days not genuine – no expectation of profit – s66 Income Tax Act 2007 – closure notice confirmed Citations: [2019] … Continue reading Jordan v Revenue and Customs (Income Tax – Closure Notice): FTTTx 9 Dec 2019

FTTTx INCOME TAX – SAYE share option scheme – paragraph 37(a) Schedule 3 Income Tax (Earnings and Pensions) Act 2003 – whether PAYE should have been deducted- Appellant allowed self-assessment credit for PAYE that should have been deducted – management buy-out – special terms for management shareholders – Appellant accepting takeover offer made to non-management … Continue reading Tailor v Revenue and Customs: FTTTx 27 Mar 2013

FTTTx Section 144(1) Income Tax (Earnings and Pensions) Act 2003 – proper construction of. Does the employee’s offsetting payment need to be in the same tax year as receipt of the car benefit – No. Citations: [2013] UKFTT 46 (TC) Links: Bailii Statutes: Income Tax (Earnings and Pensions) Act 2003 14491) Income Tax Updated: 14 … Continue reading Marshall v Revenue and Customs: FTTTx 7 Jan 2013

Income Tax – deduction for expenses – airline pilot – expenses incurred for issue of a licence with the Civil Aviation Authority – s343 Income Tax (Earnings and Pensions) Act 2003 – Appeal refused. Citations: [2011] UKFTT 245 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 13 November 2022; Ref: scu.442977

UTTC Income Tax and NICs: scheme to deliver bonuses in form of shares avoiding income tax and NIC. S18(1) ITEPA Rule 2 – whether employee became ‘entitled to payment’ when amount of bonus determined. Ch 2 Part 7 ITEPA – whether shares were ‘estricted securities’ within s 423(2)(c) – s 429 whether shares were in … Continue reading UBS AG v HM Revenue and Customs: UTTC 17 Sep 2012

FTTTx INCOME TAX – Seafarers’ earnings; ships; offshore installation; whether vessel offshore installation; Income Tax (Earnings and Pensions) Act 2003, Sections 378, 384 and 385. Income and Corporation Taxes Act 1988, Section 837C. Whether vessel ‘stationed’ – yes. Appeal dismissed. Citations: [2012] UKFTT 446 (TC) Links: Bailii Statutes: Income Tax (Earnings & Pensions) Act 2003 … Continue reading Graham Paterson Ltd and Another v Revenue and Customs: FTTTx 10 Jul 2012

INCOME TAX – termination payment – foreign service relief – whether ordinarily resident in UK – s414 Income Tax (Earnings and Pensions) Act 2003 Citations: [2020] UKFTT 106 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 November 2022; Ref: scu.649173

EMPLOYMENT RELATED SECURITIES – Section 421JC of Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’) – fixed penalties for failure to file an ERS return on time – ignorance of requirement to file – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2019] UKFTT 344 (TC) Links: Bailii Jurisdiction: England … Continue reading Talkative Ltd v Revenue and Customs (Employment Related Securities – Section 421JC of Income Tax): FTTTx 31 May 2019

INCOME TAX – termination payment – whether made pursuant to a contractual right of the employee – section 401 Income Tax (Earnings and Pensions) Act 2003 – no – appeal allowed Citations: [2009] UKFTT 337 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 17 October 2022; Ref: scu.409138

Income tax – Sections 338 and 339 Income Tax (Earnings and Pensions) Act 2003 – whether the Appellant was entitled to claim relief for travel and subsistence because his employment was at a temporary workplace – appeal dismissed Citations: [2012] UKFTT 148 (TC) Links: Bailii Statutes: Income Tax (Earnings and Pensions) Act 2003 338 339 … Continue reading Long v Revenue and Customs: FTTTx 21 Feb 2012

Income Tax: redundancy payment – prior payment as compensation to a change in contractual redundancy package – availability of exemption – Income Tax (Earnings and Pensions) Act 2003, s403(1) and (4) -Appeal allowed. Citations: [2010] UKFTT 34 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 04 October 2022; Ref: scu.408879

The taxpayer, a general surgical registrar, had a contract, requiring him to attend training courses and to obtain a specialist training certificate in order to qualify as a consultant surgeon. Clause 6 of his contract recorded that he had been issued with a National Training Number and clause 7 provided that his appointment was dependent … Continue reading Revenue and Customs Commissioners v Decadt: ChD 2008

FTTTx Income Tax – Schedule E – Employment – Emoluments – Payment in lieu of notice – Payment made under provision in contract of employment – Whether receipt was emoluments or termination payment – Section 7 and Section 63 Income Tax (Earnings and Pensions) Act 2003 – Appeal refused. Citations: [2011] UKFTT 456 (TC) Links: … Continue reading McDonald v Revenue and Customs: FTTTx 8 Jul 2011

Regulation 80, PAYE Regulations – Section 8, Social Security Contributions (Transfer of Functions, etc) Act 1999 – whether sums paid into a share scheme were earnings of the staff for whom they were paid – whether the shares purchased as part of the scheme were restricted securities within the meaning of Chapter 2 of Part … Continue reading Deutsche Bank Group Services (UK) Ltd v Revenue and Customs: FTTTx 19 Jan 2011

FTTTx Employees’ bonus payments – whether entitlement to cash or to shares – s 18 and 686 and Part 7 of ITEPA 2003 – s 42 of Companies Act 1985 – tax avoidance scheme – purposive interpretation of statutes – Ramsay and PA Holdings considered – appeal dismissed Judges: Malachy Cornwell-Kelly TJ Citations: [2012] UKFTT … Continue reading Sloane Robinson Investment Services Ltd v Revenue and Customs: FTTTx 16 Jul 2012

FTTTx Income tax – pension payable to husband – claim that half of pension should be assessed on wife – Income and Corporation Taxes Act 1988 sections 1 and 19, Schedule E paragraph 2 – Income Tax (Earnings and Pensions) Act 2003 sections 569, 571 and 572 – Matrimonial Causes Act 1973 sections 21A and … Continue reading Rockliff v Revenue and Customs: FTTTx 25 Jun 2009

Income tax – section 62(2) of the Income Tax (Earnings and Pensions) Act 2003 – ‘buy-out’ payments – whether or not earnings in relation to an employment – compensation for the loss of rights to a reward and benefit scheme – the replacement principle – appeal allowed in part Citations: [2016] UKFTT 79 (TC), [2016] … Continue reading Reid v Revenue and Customs: FTTTx 9 Feb 2016

FTTTx INCOME TAX – Use of company assets by directors – whether ‘benefit’ under s 201 Income Tax (Earnings and Pensions) Act 2003 – If so whether entitlement to deduction under s 365 Income Tax (Earnings and Pensions) Act 2003 – Whether ‘discovery’ within s 29 Taxes Management Act 1970 – Appeal allowed in part … Continue reading Rockall and Another v Revenue and Customs: FTTTx 1 Jul 2014

The Court was asked whether the Appellants are managed services companies and whether Costelloe is a managed service company provider within the meaning of section 61B of the Income Tax (Earnings and Pensions) Act 2003 Citations: [2019] EWCA Civ 474 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 11 June 2022; Ref: scu.634791

INCOME TAX – employment-related loans – benefit of taxable cheap loan treated as earnings – whether exception for loan on ordinary commercial terms applied where a mortgage comprised of two different investment products with different rates of interest and terms and conditions – Yes – Appeal allowed. Income Tax (Earnings and Pensions) Act 2003 Sections … Continue reading Amri v Revenue and Customs: FTTTx 31 Mar 2014

FTTTx INCOME TAX – deductibility of travelling expenses – whether travel to a permanent workplace – sections 338 and 339 Income Tax (Earnings and Pensions) Act 2003- appeal dismissed Citations: [2013] UKFTT 420 (TC) Links: Bailii Statutes: Income Tax (Earnings and Pensions) Act 2003 338 339 Jurisdiction: England and Wales Income Tax Updated: 19 May … Continue reading Ratcliffe v Revenue and Customs: FTTTx 2 Aug 2013

INCOME TAX – travel and subsistence payments – whether taxable as employment income – was there a ‘substantial effect’ on journey when job location changed within Greater London – s338 Income Tax (Earnings and Pensions) Act 2003 Citations: [2020] UKFTT 231 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 03 February 2022; Ref: … Continue reading Sambhi v Revenue and Customs (Income Tax – Travel and Subsistence Payments): FTTTx 20 May 2020

FTTTx Regulation 80, PAYE Regulations – Section 8, Social Security Contributions (Transfer of Functions, etc) Act 1999 – whether sums paid into a share scheme were earnings of the staff for whom they were paid – whether the shares purchased as part of the scheme were restricted securities within the meaning of Chapter 2 of … Continue reading UBS Ag v Revenue and Customs: FTTTx 15 Sep 2010

INCOME TAX – whether appellants were managed service companies – s. 61 B(2) Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’)- whether a managed service company provider was ‘involved’ with the appellants – whether the provider ‘benefits financially’ from the provision of services by the individual – the meaning of ‘influences or controls’ – appeals … Continue reading Christianuyi Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 21 Apr 2016

FTTTX Income tax – Income Tax (Earnings and Pensions) Act 2003 (ITEPA) 2003 Part 3 – Earnings and benefits treated as earnings – whether Appellant could offset claimed but unproven credit balance on directors loan account – no – Appeal dismissed [2015] UKFTT 21 (TC) Bailii Income Tax (Earnings & Pensions) Act 2003 England and … Continue reading White v Revenue and Customs: FTTTx 19 Jan 2015

FTTTX Income tax – Income Tax (Earnings and Pensions) Act 2003 (ITEPA) 2003 Part 3 – Earnings and benefits treated as earnings – whether Appellant could offset claimed but unproven credit balance on directors loan account – no – Appeal dismissed [2015] UKFTT 22 (TC) Bailii Income Tax (Earnings & Pensions) Act 2003 England and … Continue reading Roberts v Revenue and Customs: FTTTx 19 Jan 2015

The two companies had established schemes designed to minimise tax on payments to employees, using a purpose made company to take advantage of exemptions under section 423. In oe cse the Revenue appealed against rejection of its challenge,nd in the other the taxpayer. Held: HMRC’s appeal failed, and that of the second company (UBS) succeeed. … Continue reading DB Group Services (UK) Ltd v Revenue and Customs: CA 16 Apr 2014

UTTC Non-approved retirement benefits scheme – refusal of relief from income tax in respect of payments by employer – proper procedure for challenge by taxpayer – judicial review or statutory appeal Non-approved retirements benefits scheme – refusal of relief after issue of closure notice – whether too late to challenge refusal in appeal against closure … Continue reading HM Revenue and Customs v Mitesh Dhanak: UTTC 11 Feb 2014

Income Tax – Income Tax (Earnings and Pensions) Act 2003 – Car Fuel Benefit Charge – whether car fuel charge due on company owned motor car used for private use – whether sufficient evidence to prove that fuel costs incurred by the company were for business use only or that any private use element was … Continue reading Little v Revenue and Customs: FTTTx 16 May 2011

FTTTx INCOME TAX – self assessment return – appeal against closure notice with amendments – whether employment- related security option – yes – whether Income Tax (Earnings and Pensions) Act 2003 Part 7 Chapter 5 applies to employer’s scheme – yes – whether there was a deductible amount for consideration – no – appeal dismissed … Continue reading Phair v Revenue and Customs: FTTTx 17 Jun 2013

INCOME TAX – Mobile motor technician – Provided with specially modified vehicle by employer – Whether a goods vehicle – No – Appeal dismissed – s 115 Income Tax (Earnings and Pensions) Act 2003 [2012] UKFTT 265 (TC) Bailii England and Wales Income Tax Updated: 16 November 2021; Ref: scu.462688

FTTTx INCOME TAX – Appellant incurred costs in claim for unfair dismissal in Employment Tribunal, Employment Appeal Tribunal and Court of Appeal and was ordered to pay Respondents costs in Court of Appeal – whether such costs were deductible expenses under s 336 Income Tax (Earnings and Pensions) Act 2003 – No – Appeal Dismissed … Continue reading Wardle v Revenue and Customs: FTTTx 22 Oct 2013

FTTTx INCOME TAX – EMPLOYMENT INCOME – EXPENSES – television newsreader – expenses for purchase and laundering of professional clothing for studio and for professional hairdo and colouring – whether incurred ‘wholly, exclusively and necessarily in the performance of the duties of the employment’ (ITEPA s.336(1)) – no – expenses for purchase of professional clothing … Continue reading Sian Williams v Revenue and Customs: FTTTx 8 Feb 2010

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