SCIT INCOME TAX – relief for error or mistake – TMA 1970 s 33 – whether part of claim out of time – yes – whether conditions for relief satisfied – motoring expenses – returns made on basis of actual cost but taxpayer seeking to benefit from fixed profit car scheme – conditions not satisfied … Continue reading Cook v HM Inspector of Taxes: SCIT 29 Nov 2004
Before the appeal had been concluded under section 45(3), one of the two commissioners was incapacitated. The taxpayer appealed the refusal of a de novo hearing and the replacement of the tax commissioner. Held: The reconstitution of the panel did not require the consent of the parties. The balance of authority was that the incapacity … Continue reading Hitch, Regina (on the Application of) v Commissioners for the Special Purposes of the Income Tax Acts: Admn 4 Mar 2005
FTTTx INCOME TAX – PAYE – employers end of year returns – late submission penalty – reasonable excuse – no – section 98A Taxes Management Act 1970 [2014] UKFTT 897 (TC) Bailii Taxes Management Act 1970 98A England and Wales Income Tax Updated: 21 December 2021; Ref: scu.536751
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A tax penalty of andpound;21,000 was justified as this was not the maximum penalty. Citations: Times 30-Dec-1993 Statutes: Taxes Management Act 1970 51 Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 10 June 2022; Ref: scu.90545
INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal allowed Citations: [2012] UKFTT 97 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 09 December 2022; Ref: scu.451939
FTTTx Section 98A(2) TMA 1970 – penalties for late Employer’s End of Year Return – cessation of Appellant’s business – HMRC did not impose penalties until after cessation – whether reasonable excuse – appeal allowed in part Citations: [2012] UKFTT 139 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) Taxes Management Updated: 05 October … Continue reading Dent (T/A Tony’s Meats) v Revenue and Customs: FTTTx 17 Feb 2012
INCOME TAX – late payment surcharge – section 59C Taxes Management Act 1970 – was payment sent in sufficient time to reach HMRC by due date – reasonable excuse – no – appeal dismissed Citations: [2012] UKFTT 135 (TC) Links: Bailii Taxes Management Updated: 05 October 2022; Ref: scu.451967
FTTTx Income Tax – Repayment claim for 2008/09 – Whether outwith time-limit – Yes – Schedule 1AB Taxes Management Act 1970 – Application for strike-out under Rule 8(2) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Application granted Citations: [2014] UKFTT 694 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Bbosa v Revenue and Customs: FTTTx 18 Jul 2014
FTTTx Income tax – claim for repayment of supposedly overpaid tax – Schedule 1AB and 1A Taxes Management Act 1970 – HMRC issued closure notice rejecting the claim – appeal against HMRC’s rejection of claim – Tribunal not satisfied on the evidence that HMRC’s rejection of the claim was incorrect – appeal dismissed Citations: [2013] … Continue reading Simpson v Revenue and Customs: FTTTx 14 Nov 2013
Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 Citations: [2011] UKFTT 519 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 31 August 2022; Ref: scu.449465
The taxpayer appealed against a decision confirming the Commissioners’ power to impose a penalty on him. It was said that his solicitors’ firm had negligently understated its profits. A settlement was proposed allowing a withdrawal of the return, which the claimant said was inconsistent with a penalty. Held: There had been no error of law … Continue reading Stockler v HM Revenue and Customs: ChD 22 Sep 2009
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017
Citations: [2010] UKFTT 51 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59B(4A) Jurisdiction: England and Wales Taxes Management Updated: 17 August 2022; Ref: scu.408864
The Commissioners conceded that, in principle, there could be a common law right to recover sums paid by way of tax under a mistake of law, but argued that such a claim was precluded because it would be inconsistent with the statutory scheme under section 33 of the Taxes Management Act 1970. Held: The argument … Continue reading Monro v HM Revenue and Customs: CA 9 Apr 2008
The court heard an appeal against a preliminary decision of the Special Commissioners about two issues of principle which affect forthcoming appeals against assessments to self-assessments made by the Respondent Commissioners against them. The two issues are: (a) whether the time limit imposed by section 34 of the 1970 Act (‘TMA’) applies to closure notices … Continue reading Morris and Another v Revenue and Customs: ChD 23 May 2007
Application for permission to appeal against an order refusing the claimant permission to apply for judicial review of a notice given to him by an inspector of taxes pursuant to s.20(1) of the Taxes Management Act 1970. The application before Newman J was a renewed application, the application having been refused on the papers by … Continue reading Werner, Regina (on the Application of) v Commissioners of Inland Revenue and others: CA 12 Jul 2002
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year P35 late – andpound;2300 penalties – ignorance of obligation to file return – Appeal not allowed Citations: [2014] UKFTT 27 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 26 May 2022; Ref: scu.519573
Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997
INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal allowed Citations: [2012] UKFTT 121 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 22 May 2022; Ref: scu.451974
FTTTx Income tax return – Penalty for late return (Taxes Management Act 1970 s.93(2)) – Reasonable excuse – Appeal dismissed Judges: Dr Straker Citations: [2012] UKFTT 119 (TC) Links: Bailii Statutes: Taxes Management Act 1970 93(2) Jurisdiction: England and Wales Taxes Management Updated: 22 May 2022; Ref: scu.451979
Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Appeal dismissed Citations: [2011] UKFTT 562 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 16 May 2022; Ref: scu.449513
The Revenue and the taxpayer had agreed that the latter should pay andpound;15,000 in consideration of the Revenue taking no proceedings against him for tax penalties or interest. The taxpayer paid only andpound;5,000 and the Revenue sought summary judgment for the rest. The taxpayer, who claimed that the agreement made was ultra vires the Revenue, … Continue reading Inland Revenue Commissioners v Nuttall: CA 1990
Officers executing a search warrant under the Taxes Management section could properly have accompany them, a legally qualified person who could make immediate assessments of any claim for protection for materials at the property searched by way of legal professional privilege. Such a procedure was sensible. An assertion of a claim of legal privilege was … Continue reading Regina v Commissioners of Inland Revenue, Ex Parte Tamosius and Partners: QBD 10 Nov 1999
Judges: Gillen LJ, Weatherup LJ and Weir LJ Citations: [2016] NICA 56 Links: Bailii Statutes: Taxes Management Act 1970 29 Jurisdiction: Northern Ireland Taxes Management, Criminal Sentencing Updated: 05 April 2022; Ref: scu.605159
Application to set aside decision and reinstate appeal after withdrawal of appeal by Appellant – application refused – consequences of withdrawal of appeal under section 54(4) Taxes Management Act 1970 – original decision confirmed – whether agreement to settle appeal under section 54(1) Taxes Management Act 1970 – held no Citations: [2012] UKFTT 651 (TC) … Continue reading Orchid Properties v Revenue and Customs: FTTTx 19 Oct 2012
Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Appeal dismissed Citations: [2011] UKFTT 672 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 30 January 2022; Ref: scu.449592
Discovery assessments – section 29 Taxes Management Act 1970 – Best Judgement VAT assessments – section 73 Value Added Tax Act 1994 – penalties – Schedule 24 Finance Act 2007 Citations: [2020] UKFTT 221 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 January 2022; Ref: scu.651603
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 671 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 30 January 2022; Ref: scu.449603
Partnership tax return – Penalty for late return (Taxes Management Act 1970 s.93A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 669 (TC) Links: Bailii Statutes: Taxes Management Act 1970 93A Jurisdiction: England and Wales Taxes Management Updated: 29 January 2022; Ref: scu.449605
FTTTx (Income Tax – Late Notices of Appeal) INCOME TAX – late notices of appeal – application for permission to give notices of appeal to HMRC after the relevant time limit – section 49 Taxes Management Act 1970 – application refused Citations: [2016] UKFTT 784 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Rees v Revenue and Customs: FTTTx 24 Nov 2016
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Judges: Staker J Citations: [2011] UKFTT 668 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 29 January 2022; Ref: scu.449630
Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) -Appeal dismissed Citations: [2011] UKFTT 670 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 January 2022; Ref: scu.449617
Income tax return – Penalty for late return (Taxes Management Act 1970 s.93(2))-Reasonable excuse – Appeal dismissed [2012] UKFTT 96 (TC) Bailii England and Wales Income Tax Updated: 10 January 2022; Ref: scu.451935
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed [2012] UKFTT 98 (TC) Bailii England and Wales Taxes Management Updated: 10 January 2022; Ref: scu.451934
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed [2012] UKFTT 92 (TC) Bailii England and Wales Taxes Management Updated: 10 January 2022; Ref: scu.451930
The inspector issued a notice requiring production of certain documents. The respondents refused to produce them, saying that they were protected by legal professional privilege. Held: Legal professional privilege is a fundamental part of ensuring human rights as a right of privacy, and is recognised in European law (A M and S Europe Ltd). A … Continue reading Regina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd: HL 16 May 2002
Capital gains tax – self assessment- penalty under s 95(1) Taxes Management Act 1970- whether incorrect return delivered fraudulently or negligently- reliance on advice as to effectiveness of capital loss generation scheme involving contracts for differences [2016] UKFTT 500 (TC), [2017] SFTD 370, [2016] STI 2687 Bailii England and Wales Capital Gains Tax Updated: 10 … Continue reading Bayliss v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation): FTTTx 14 Jul 2016
Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed … Continue reading Rivers v Revenue and Customs: FTTTx 23 May 2014
The court was asked whether section 43 of the 1970 Act which imposes time limits on claims, applied to a claim for payments made by the Trustees of the BT Pension Scheme under section 231 of ICTA. If so, subject to questions of community law which remain to be decided, many of these claims were … Continue reading BT Pension Scheme Trustees v HM Revenue and Customs: CA 17 Jan 2014
FTTTx P35 and P14 return – Penalty for Late Return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed [2014] UKFTT 28 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 28 November 2021; Ref: scu.519555
FTTTx Joint application by Appellant and Respondent under Section 28Z TMA 1970 – Capital Gains tax – Private residence relief – Sale of part of grounds for residential development -Construction work commenced before contractual disposal – Whether land fell to be regarded as part of grounds -Yes – Whether relief due – Yes [2013] UKFTT … Continue reading Dickinson v Revenue and Customs: FTTTx 30 Sep 2013
FTTTx INCOME TAX – section 424 Income Tax (Earnings and Pensions) Act 2003 – whether gain chargeable to income tax as employment income – whether shares disposed of by Appellant were conditional shares – yes – penalty under section 95(1)(a) Taxes Management Act 1970 – whether Appellant negligently delivered a tax return – yes – … Continue reading Stratton v Revenue and Customs: FTTTx 15 Oct 2013
FTTTx Penalty – late submission of employer annual return – Whether a reasonable excuse for late submission – Yes – Appeal allowed [2013] UKFTT 485 (TC) Bailii Taxes Management Act 1970 89 England and Wales Taxes – Other Updated: 20 November 2021; Ref: scu.515569
FTTTx INCOME TAX – late filing of appeal – Sections 49 C, D and H Taxes Management Act 1970 – whether late appeal allowed — Yes. Appeal allowed. [2013] UKFTT 376 (TC) Bailii Taxes Management Act 1970 49 England and Wales Income Tax Updated: 17 November 2021; Ref: scu.513513
FTTTx Income Tax – relief for error or mistake – section 33 Taxes Management Act 1970 – self assessment return made on basis of self-employment – Appellant an employee -claim for relief by way of repayment of tax – is repayment just and reasonable – no – appeal dismissed [2013] UKFTT 346 (TC) Bailii Taxes … Continue reading Tindale v Revenue and Customs: FTTTx 22 May 2013
The claimant was a male to female trans-sexual who had been refused employment as a police officer by the respondent, who had said that the staturory requirement for males to search males and for females to search females would be impossible to comply with. She had sought to be employed on the basis that her … Continue reading A v West Yorkshire Police: HL 6 May 2004
FTTTX CAPITAL GAINS TAX – Claim for relief for overpaid tax – Schedule 1AB Taxes Management Act 1970 – return showing disposal of shares giving rise to a chargeable gain – capital gains tax paid – taxpayer later claiming that the transaction was fraudulent and the capital gains tax should be repaid to her – … Continue reading Sehgal v Revenue and Customs: FTTTx 19 Nov 2013
In the course of ancillary relief proceedings in a divorce, questions arose regarding company assets owned by the husband. The court was asked as to the power of the court to order the transfer of assets owned entirely in the company’s names. The judge had made such an order, finding evidence that the companies had … Continue reading Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013
The court was asked whether advice given by an accountant could be protected against disclosure by legal professional privilege. The company had taken advice from its accountants, and objected to disclosure of that advice to the tax authorities under a notice issued under section 20 of the 1970 Act. Held: Legal professional privilege was not … Continue reading Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Others: CA 13 Oct 2010
The House considered the power of an officer of the Board of Inland Revenue to seize and remove materials found on premises which a warrant obtained on application to the Common Serjeant authorised him to enter and search; but where the source of the power limited the power of seizure and removal to things ‘which … Continue reading Regina v Inland Revenue Commissioners ex parte Rossminster Ltd: HL 13 Dec 1979
The claimant had received two injuries resulting in his total blindness. He sought an order of certiorari against the respondent who had found only a 20% disability. The tribunal responded that its decision, under the Act was final. Held: In its decision the tribunal had made reference to the expert medical report and thereby had … Continue reading Regina v Medical Appeal Tribunal ex parte Gilmore; Re Gilmore’s Application: CA 25 Feb 1957
A builder was sued for his failure to complete the works he had contracted for. The buider sought a set-off against that claim of three of his one claims. One, under the contract, was for losses from the defendant’s refusal to allow his workmen access, the second was in quantum meruit for the works completed, … Continue reading Hanak v Green: CA 1958
The taxpayer imported swimwear for sale. The respondent had incorrectly indicated that such swimwear had one classification. The claimant sought to prevent the respondent reclassifying the goods, saying that they had made given binding tariff information. It depended on the proportion of rubber in the suits. The respondent viewed the calculation differently. Held: the commissioners … Continue reading Matalan Retail Ltd v Revenue and Customs: ChD 5 Aug 2009
The court was asked whether a scheme (SHIPS 2) for obtaining relief from tax was made up of a pre-ordained, composite, artifical and tax-motivated events and could be disregarded for fiscal purposes.
If there are lacunas in a statutory regime . .
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