Search Results for: Taxes Management Act 1970 8

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In re Inland Revenue Commissioners v Placentini (Defendant) Dayman (receiver), In re Criminal Justice Act 1988, and Taxes Management Act 1970: QBD 4 Feb 2003

The receiver had been appointed under the 1968 Act, to manage the affairs of the defendant on his prosecution for tax fraud. She now sought a declaration as to her personal liability for tax which fell due. She had paid over some andpound;2 million to the court which she had realised. Held: A receiver was … Continue reading In re Inland Revenue Commissioners v Placentini (Defendant) Dayman (receiver), In re Criminal Justice Act 1988, and Taxes Management Act 1970: QBD 4 Feb 2003

Hmrc (ROOT2 Tax Ltd) v Revenue and Customs (Preliminary Issue – Application for Penalty Under Section 98C and 100C Taxes Management Act 1970): FTTTx 22 Sep 2021

application for penalty under section 98C and 100C Taxes Management Act 1970 – whether penalty application made outside time limit in section 103(4) Taxes Management Act 1970 – whether duty to notify only when promoter first became aware of any transaction forming part of scheme of notifiable arrangements or each time promoter becomes aware of … Continue reading Hmrc (ROOT2 Tax Ltd) v Revenue and Customs (Preliminary Issue – Application for Penalty Under Section 98C and 100C Taxes Management Act 1970): FTTTx 22 Sep 2021

Contractor v Revenue and Customs (Income Tax – Discovery Assessment – Tax Avoidance Scheme): FTTTx 23 Feb 2021

INCOME TAX – discovery assessment – tax avoidance scheme – ground of appeal against the quantum of assessment and not the efficacy of the scheme – ss 29 and 34 of Taxes Management Act 1970 – whether assessment validly made – pre-condition under s 29(5) -whether a hypothetical officer could have been reasonably expected to … Continue reading Contractor v Revenue and Customs (Income Tax – Discovery Assessment – Tax Avoidance Scheme): FTTTx 23 Feb 2021

Regina v Board of Inland Revenue, ex parte Goldberg: 1989

Photocopies of documents were sent to leading counsel. The Inland Revenue sought their production under s20. Held: The copies had been produced for purposes attracting legal professional privilege, and were not discoverable to the Revenue even though the originals might have been. Citations: [1989] QB 267 Statutes: Taxes Management Act 1970 20 Jurisdiction: England and … Continue reading Regina v Board of Inland Revenue, ex parte Goldberg: 1989

Inspector of Taxes v Pumahaven Ltd: CA 8 May 2003

The taxpayer company wanted to appeal an assessment to corporation tax. It applied for a postponment of some part of the tax pending the appeal. That was refused, and it appealed to the high court. The revenue now appealed that court’s decision saying that the court had failed to take heed of one of its … Continue reading Inspector of Taxes v Pumahaven Ltd: CA 8 May 2003

Law Costing Ltd v Revenue and Customs: FTTTx 28 Apr 2011

Income tax — penalty — section 98A (2) (a) Taxes Management Act 1970 whether employers annual return Form P 35 filed online or test submission — whether reasonable excuse — whether prompt notification of time-based penalty Citations: [2011] UKFTT 278 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) Jurisdiction: England and Wales Taxes Management … Continue reading Law Costing Ltd v Revenue and Customs: FTTTx 28 Apr 2011

Padmore v Inland Revenue Commissioners (No 2): ChD 8 Feb 2001

The taxpayer sought double taxation relief in respect of partnership profits earned in Jersey. Two sections appeared to be in direct contradiction. The earlier section had been superceded by the 1988 Act which was a consolidating Act. Consolidating legislation was intended to be read without reference to earlier legislation wherever possible save only in the … Continue reading Padmore v Inland Revenue Commissioners (No 2): ChD 8 Feb 2001

Sutherland and Others v Gustar (Inspector of Taxes): CA 28 Feb 1994

One of several partners may appeal against the firm’s tax assessment without his partners’ approval. Citations: Ind Summary 28-Feb-1994, Gazette 13-Apr-1994, Times 04-Mar-1994 Statutes: Taxes Management Act 1970 31 56 Jurisdiction: England and Wales Citing: Appeal from – Sutherland and Others v Gustar (Inspector of Taxes) ChD 17-May-1993 One partner may not appeal against an … Continue reading Sutherland and Others v Gustar (Inspector of Taxes): CA 28 Feb 1994

Leverington v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 10 Sep 2018

INCOME TAX – penalties for late delivery of partnership returns – whether evidence that appellant was the person required to deliver the return by s 12AA(2) Taxes Management Act 1970 – penalties cancelled. Citations: [2018] UKFTT 540 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 October 2022; Ref: scu.632309

Griffiths v Revenue and Customs (Income Tax – Self Assessment – Late Filing): FTTTx 28 Jun 2019

Income tax – self assessment – late filing – requirements of s.8(1) Taxes Management Act 1970 – burden of proof – inferences of fact – Platt and Qureshi considered – Edwards applied – HMRC failed to prove necessary fact pleaded – reasonable excuse – yes – special circumstances – no – appeal allowed. Citations: [2019] … Continue reading Griffiths v Revenue and Customs (Income Tax – Self Assessment – Late Filing): FTTTx 28 Jun 2019

Sidebottom v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation): FTTTx 21 Sep 2018

Capital gains tax – sale of land – whether property owned jointly – yes – enhancement expenditure – whether expenditure incurred by associated company is to be treated as incurred by landowners – no – whether amount assessed should be increased under section 50 Taxes Management Act 1970 – no – appeal allowed in part … Continue reading Sidebottom v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation): FTTTx 21 Sep 2018

Lalic v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 15 Oct 2018

Income tax – assessments and penalties in respect of inaccuracies in the Appellant’s self-assessment returns for 2011-12 and 2012-13 – s 28 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – application for permission to appeal – whether reasonable excuse – guidance in Data Select … Continue reading Lalic v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 15 Oct 2018

Collado v Revenue and Customs (Income Tax/Corporation Tax : Self Assessment – Penalty): FTTTx 22 Nov 2018

INCOME TAX – self assessment – whether the Notice to File issued to the Appellant was issued under Section 8 of Taxes Management Act 1970 – yes – whether the Appellant’s tax return was filed late – yes – whether this late filing rendered the Appellant liable to a penalty imposed under Paragraph 3 of … Continue reading Collado v Revenue and Customs (Income Tax/Corporation Tax : Self Assessment – Penalty): FTTTx 22 Nov 2018

HM Revenue and Customs v Cotter: CA 8 Feb 2012

Mr Cotter’s accountants had submitted a second tax return adding claims to loss relief in the following year. The claims were contentious, but he invited a review by the Revenue asserting that the losses wiped out any liability to tax. The Revenue said they would investigate but pursued the tax it said was due in … Continue reading HM Revenue and Customs v Cotter: CA 8 Feb 2012

Bbosa v Revenue and Customs: FTTTx 18 Jul 2014

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

Codu Computer Ltd v Revenue and Customs: FTTTx 28 Feb 2011

FTTTx Company Tax – Penalties for late returns (Finance Act 1998, Sch 18, para 17) – Reasonable excuse (Taxes Management Act 1970, s.118(2)) – Returns submitted within deadline but rejected by HMRC as accounts were not signed – Burden on HMRC to establish that returns were filed late and therefore to establish in this case … Continue reading Codu Computer Ltd v Revenue and Customs: FTTTx 28 Feb 2011

An Employee v Revenue and Customs: SCIT 19 Mar 2008

SCIT SHARE OPTIONS – unapproved scheme – gains by employee – whether charge to income tax arises when options exercised but shares not sold – yes – ICTA 1988 s 135(1). ASSESSMENT – power to raise assessment – whether loss of tax attributable to negligent conduct on the part of the Appellant or the person … Continue reading An Employee v Revenue and Customs: SCIT 19 Mar 2008

Eagerpath Ltd v Edwards (Inspector of Taxes): ChD 21 May 1999

Once a dispute on an assessment has been settled between the taxpayer and the Inspector, the taxpayer cannot subsequently appeal against refusal of relief for a claim of an error. There was no point of law in such an error. Citations: Times 21-May-1999 Statutes: Taxes Management Act 1970 54 33 Jurisdiction: England and Wales Citing: … Continue reading Eagerpath Ltd v Edwards (Inspector of Taxes): ChD 21 May 1999

Smith v Revenue and Customs: FTTTx 18 May 2010

INCOME TAX : Surcharge – Late payment of income tax – Whether HMRC gave an undertaking not to charge penalties – no – no reasonable excuse for defaults – section 59C Taxes Management Act 1970 Citations: [2010] UKFTT 221 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Income Tax, Taxes Management … Continue reading Smith v Revenue and Customs: FTTTx 18 May 2010

Wannell v Rothwell (Inspector of Taxes): ChD 29 Mar 1996

Losses which had been incurred in speculative non-commercial trading in shares and commodities were not ‘trade’ losses for income tax purposes, even though the tax payer intended to become involved in fund management as a career, and had intended these activities to be a commercially successful series. The taxpayer had claimed up to sixteen calls … Continue reading Wannell v Rothwell (Inspector of Taxes): ChD 29 Mar 1996

Clarke v Revenue and Customs: SCIT 8 Jan 2009

SCIT Income Tax – Enquiry under section 9A TMA 1970, requirement to produce and furnish documents under section 19A TMA 1970 – Taxpayer alleging enquiry opened and requirement made for vindictive reasons – Taxpayer arguing that section 19A did not confer authority to require documents to be created – Held: (1) the Tribunal was required … Continue reading Clarke v Revenue and Customs: SCIT 8 Jan 2009

Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004

The taxpayer company had been refused a statutory Construction Industry Scheme certificate. The General Commissioners allowed the company’s appeal and itself issued a certificate. The revenue said the Commissioners had no jurisdiction either to hear an appeal or to issue such a certificate. Held: The scheme created by the 1971 Act was a special one. … Continue reading Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004

Lee and Another v Revenue and Customs: SCIT 7 Nov 2008

SCIT Income tax and corporation tax – self-assessment – enquiry into return – section 28A Taxes Management Act 1970 – scope of power to direct that an enquiry be closed – whether power should be exercised – decision on own facts. Citations: [2008] UKSPC SPC00715 Links: Bailii Statutes: Taxes Management Act 1970 28A Income Tax … Continue reading Lee and Another v Revenue and Customs: SCIT 7 Nov 2008

Tower Mcashback Llp and Another v HM Revenue and Customs: ChD 13 Oct 2008

The court considered the availablilty of a first year allowance for the full first year expenditure on software licence agreements. The revenue sought to bring new points on appeal. Held: The LLPs’ appeals on the procedural issue as to the re-opening of the assessments was allowed. Henderson J set out also why he would have … Continue reading Tower Mcashback Llp and Another v HM Revenue and Customs: ChD 13 Oct 2008

Cadbury Schweppes Plc and Another v Williams (Her Majesty’s Inspector of Taxes): CA 24 May 2006

The taxpayer made arrangement for the sale of securities in the form of loan notes with accrued income. It appealed a decision denying to the arrangement treatment of the full sum as capital. Held: The appeal failed. The agreements provided for irregular repayments, they did so with an apparent standard interest rate. The agreements fell … Continue reading Cadbury Schweppes Plc and Another v Williams (Her Majesty’s Inspector of Taxes): CA 24 May 2006

HM Inspector of Taxes v Hatt: LT 13 Nov 2001

LT CAPITAL GAINS TAX- s47(1) of Taxes Management Act 1970 – valuation of half-share in house and garden – value as a vacant house – comparables – evidential value of anonymised comparables – whether adjustment to reflect lettings – development value of rear garden – adjustment to reflect half share – whether sale prices disclosed … Continue reading HM Inspector of Taxes v Hatt: LT 13 Nov 2001

Taylor v HM Inspector of Taxes: SCIT 9 Dec 2004

SCIT INCOME TAX – notices to produce documents and provide information – TMA 1970 s 19A – taxpayer agreeing to provide documents and information relating to income and claimed deductions – appeal stood over for further consideration of demand for documents relating to expenditure. Citations: [2004] UKSC SPC00448 Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading Taylor v HM Inspector of Taxes: SCIT 9 Dec 2004

Xi Software Ltd v HM Inspector of Taxes: SCIT 3 Dec 2004

SCIT Income Tax – Schedule E – Benefit in kind – Whether expenses paid by company assessable as income of director – Apportionment of expenses – Income and Corporation Taxes Act 1988 ss.154, 156 – Discovery Assessment – Taxes Management Act 1970, Section 29 Citations: [2004] UKSC SPC00450 Links: Bailii Statutes: Income and Corporation Taxes … Continue reading Xi Software Ltd v HM Inspector of Taxes: SCIT 3 Dec 2004

Siwek (T/A Siwek Ltd) v Inland Revenue: SCIT 8 Sep 2004

SCIT Income Tax; tax return; enquiry into returns; requests for information; notice requiring the production of documents; failure to produce adequate or sufficient information and documents; enquiry closed; notice amending return; appeal against amended self assessment; Taxes Management Act 1970 Sections 9A, 19A, 28A, 114; Notices of Determination under Regulations 49 and 55 of the … Continue reading Siwek (T/A Siwek Ltd) v Inland Revenue: SCIT 8 Sep 2004

Turner v Revenue and Customs: FTTTx 8 Sep 2010

Construction Industry Scheme – Penalties for late submissions of returns (Taxes Management Act 1970 s.98A) – Whether partner of Appellant firm had a ‘reasonable excuse’ (Taxes Management Act 1970 s.118) – Appeal allowed in part Citations: [2010] UKFTT 483 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 11 June 2022; Ref: scu.426598

Loss Relief Group, Test Claimants In v Inland Revenue: CA 28 May 2004

The taxpayers sought determination by the court of their various claims for group tax relief. The High Court had declined jurisdiction. Held: The appeal was allowed. The judge’s attitude was one which would perhaps appeal to most lawyers experienced in tax matters if Community law considerations could be left out of account, but Community law … Continue reading Loss Relief Group, Test Claimants In v Inland Revenue: CA 28 May 2004

Lessex Ltd v HM Inspector of Taxes: SCIT 6 Nov 2003

SCIT Corporation tax – late filing of company tax returns – penalty provisions – transitional provisions – whether fixed penalty under Schedule 18, paragraph 17 to the Finance Act 1998 for a third late filing of a company tax return should be the higher penalty of andpound;1000 where one or more of the previous late … Continue reading Lessex Ltd v HM Inspector of Taxes: SCIT 6 Nov 2003

Forthright (Wales) Limited v A L Davies (HM Inspector of Taxes): ChD 18 Mar 2004

The inspector disallowed a claim for enterprise investment relief, saying that not all the funds raised were to be used for a qualifying purpose. Held: The proceeds of a share issue had been used in part to pay a dividend. The issue did not qualify. The inspector’s refusal yto authorise exemption was a decision refusing … Continue reading Forthright (Wales) Limited v A L Davies (HM Inspector of Taxes): ChD 18 Mar 2004

Langham (HM Inspector of Taxes) v Veltema: CA 26 Feb 2004

The tax inspector had sought to re-open a tax assessment outside the time limit provided. He had discovered that a house had been given to the tax payer by his employers. The taxpayer said this had been discoverable from his self-assessment tax return. The inspector had been aware of the possible deficiency for more than … Continue reading Langham (HM Inspector of Taxes) v Veltema: CA 26 Feb 2004

Regina on the Application of Wilkinson v The Commissioners of Inland Revenue: CA 18 Jun 2003

The claimant had not received the same tax allowance following his wife’s death as would have been received by a woman surviving her husband. That law had been declared incompatible with Human Rtights law as discriminatory, but the respondent refused to make good any claim which had not been originally pursued to the European Court, … Continue reading Regina on the Application of Wilkinson v The Commissioners of Inland Revenue: CA 18 Jun 2003

Mellham Ltd v Collector of Taxes: CA 17 Jan 2003

Buxton LJ: ‘The issue therefore is one of simple statutory construction. Can the expression ‘payment’ when used in section 87 of the 1970 Act, or ‘pays’ when used both in section 246N(2) of the 1988 Act and section 239 of the 1988 Act, encompass a set-off of the sort that the appellant asserts? In order … Continue reading Mellham Ltd v Collector of Taxes: CA 17 Jan 2003

Regina v A Special Commissioner ex parte Morgan Grenfell and Co Ltd; Regina v Martyn Rounding (HM Inspector of Taxes) ex parte Morgan Grenfell and Co Ltd: CA 2 Mar 2001

The inspector of taxes had power to issue a notice requiring access to legally privileged material. The power given by the section included certain exceptions, and those were not to be extended. The special or general commissioners had no power to hear from a taxpayer oral representations as to the issue of such a notice. … Continue reading Regina v A Special Commissioner ex parte Morgan Grenfell and Co Ltd; Regina v Martyn Rounding (HM Inspector of Taxes) ex parte Morgan Grenfell and Co Ltd: CA 2 Mar 2001

Eagerpath Ltd v Edwards (HM Inspector of Taxes): CA 14 Dec 2000

Where the special commissioner had determined that the dispute had been concluded by agreement, the taxpayer was precluded from appealing that decision claiming an ‘error or mistke’ That issue was not one relating to the computation of profits in such a way as to bring the matter within the exception to the section. Citations: Times … Continue reading Eagerpath Ltd v Edwards (HM Inspector of Taxes): CA 14 Dec 2000

Hitch, Regina (on the Application of) v Commissioners for the Special Purposes of the Income Tax Acts: Admn 4 Mar 2005

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

Regina v A Special Commissioner, ex parte Morgan Grenfell and Co Ltd: Admn 8 Nov 2000

The rights of the inspectors to demand papers under the Act could override the protection of legal privilege which might otherwise be given to them. Construing the Act as a whole it was clear that legal professional privilege was not respected save where expressly preserved. Citations: Gazette 15-Dec-2000, Times 22-Nov-2000, [2000] EWHC Admin 415 Links: … Continue reading Regina v A Special Commissioner, ex parte Morgan Grenfell and Co Ltd: Admn 8 Nov 2000

Huan v Revenue and Customs: FTTTx 18 Jan 2012

INCOME TAX – closure notice – section 28A Taxes Management Act 1970 – joint working with VAT and PAYE – investigation relating to several taxes but closure notice relating to only one aspect – whether income tax enquiry should be closed – application dismissed Citations: [2012] UKFTT 62 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Huan v Revenue and Customs: FTTTx 18 Jan 2012

Petch v Gurney (Inspector of Taxes): CA 8 Jun 1994

The thirty day time limit for the forwarding of a case stated is mandatory. The Court of Appeal has no discretion to extend the time limit. Millett LJ analysed the position by reference to the traditional dichotomy of directory or mandatory provisions, saying: ‘The question whether strict compliance with a statutory requirement is necessary has … Continue reading Petch v Gurney (Inspector of Taxes): CA 8 Jun 1994

Langan v Revenue and Customs: FTTTx 18 Aug 2011

INCOME TAX – Surcharges on late payment of income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 557 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Taxes Management Updated: 19 May 2022; Ref: scu.449499

Fallon v Fellows (Inspector of Taxes): ChD 2001

The court considered whether a scheme was for the purposes of reconstruction or amalgamation in a capital gains tax context. Citing South African Supply: ‘In the context I think it is clear that when the learned judge referred to the persons carrying on an undertaking, he had in mind the shareholders who were carrying it … Continue reading Fallon v Fellows (Inspector of Taxes): ChD 2001

Hurley v Taylor (Inspector of Taxes): CA 23 Nov 1998

Where a general commissioner ‘was unable to accept’ a taxpayers explanation of his income and expenditure, this implied acceptance of Tax Inspector’s case, and that was sufficient to discharge the burden on the Tax Inspector to establish a loss of tax. Citations: Times 23-Nov-1998 Statutes: Taxes Management Act 1970 36 Jurisdiction: England and Wales Income … Continue reading Hurley v Taylor (Inspector of Taxes): CA 23 Nov 1998

McEwan v Martin (Inspector of Taxes): ChD 20 Jan 2005

The tax inspector had sought to make an assessment outside the six year period, saying that the accounts had been prepared negligently. The taxpayer had claimed roll-over relief. Held: The fact that the inspector had relied on professionally drawn accounts without investigating them further at the time was not a reason to disallow a reopening … Continue reading McEwan v Martin (Inspector of Taxes): ChD 20 Jan 2005

Blackburn (H M Inspector of Taxes) v Keeling: ChD 9 Apr 2003

The taxpayer was a name at Lloyds. The inspector appealed a finding that the taxpayer’s trading losses could be attributed to one particular year, and set off through his PAYE coding. The difference would be that according to the inspector’s proposal, the tax would be paid in one year, and reclaimed in the following year. … Continue reading Blackburn (H M Inspector of Taxes) v Keeling: ChD 9 Apr 2003

Patel and Another v Revenue and Customs: FTTTx 5 Apr 2018

Income Tax/Corporation Tax : Assessment/Self-Assessment – INCOME TAX- preliminary issue – ‘voluntary returns’ – no notice given by HMRC under s.8(1) Taxes Management Act 1970 (TMA) requiring a taxpayer to file a return – HMRC treating returns as made under s 8 TMA – enquiry commenced under s. 9A TMA – closure notice issued under … Continue reading Patel and Another v Revenue and Customs: FTTTx 5 Apr 2018

Schuldenfrei v Hilton (Her Majesty’s Inspector of Taxes): CA 16 Jul 1999

Where an inspector issued an assessment to tax, but mistakenly completed it to say that no tax was payable, and the taxpayer did nothing to indicate reliance upon it, there was no agreement between the taxpayer and the inspector such as would prevent the collector of taxes withdrawing and amending the assessment. Citations: Times 12-Aug-1999, … Continue reading Schuldenfrei v Hilton (Her Majesty’s Inspector of Taxes): CA 16 Jul 1999

Willson v Hooker (Inspector of Taxes): ChD 21 Nov 1995

A single transaction carried out as an agent for a non-resident company can be the ‘carrying on’ of a regular agency, though acting independently, and instructing lawyers and agents to sell land. Citations: Times 21-Nov-1995, Ind Summary 04-Dec-1995 Statutes: Taxes Management Act 1970 78(1), 82(1) Jurisdiction: England and Wales Corporation Tax, Taxes Management Updated: 10 … Continue reading Willson v Hooker (Inspector of Taxes): ChD 21 Nov 1995

Hargreaves v Revenue and Customs: UTTC 8 Sep 2014

Procedure – preliminary issue – Capital Gains Tax – appeal against discovery assessment on basis both that HMRC not competent to make assessment and that taxpayer not in fact resident during year of assessment – whether competence of HMRC to make discovery assessment should be heard as a preliminary issue – s. 29 Taxes Management … Continue reading Hargreaves v Revenue and Customs: UTTC 8 Sep 2014

Sutherland and Others v Gustar (Inspector of Taxes): ChD 17 May 1993

One partner may not appeal against an assessment to tax against the wishes of his or her partners. Citations: Ind Summary 31-May-1993, Times 17-May-1993 Statutes: Taxes Management Act 1970 56 Jurisdiction: England and Wales Cited by: Appeal from – Sutherland and Others v Gustar (Inspector of Taxes) CA 28-Feb-1994 One of several partners may appeal … Continue reading Sutherland and Others v Gustar (Inspector of Taxes): ChD 17 May 1993

Derry, Regina (on The Application of) v Revenue and Customs: UTTC 28 Jul 2015

UTTC Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 – whether any enquiry into claim should … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: UTTC 28 Jul 2015

Bodani v Revenue and Customs: FTTTx 18 Jan 2011

INCOME TAX – Surcharge on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 61 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 January 2022; Ref: scu.442791

Bosher v Revenue and Customs: FTTTx 8 Oct 2012

CONSTRUCTION INDUSTRY SCHEME – fixed and month 13 penalties – late filing of returns – no reasonable excuse – proportionality of penalties – whether within wide margin of appreciation – interpretation of s100B Taxes Management Act 1970 – Human Rights Act 1998 – appeal allowed in part [2012] UKFTT 631 (TC) Bailii Taxes Management Act … Continue reading Bosher v Revenue and Customs: FTTTx 8 Oct 2012

Intelligent Management UK Ltd v Revenue and Customs: FTTTx 2 Nov 2011

FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed [2011] UKFTT 704 (TC) Bailii Taxes Management Act 1970 98A England and Wales Cited by: Not Followed – Chichester v Revenue and Customs FTTTx 18-Jun-2012 FTTTx Penalty; late payment; fairness; Jussila v Finland. ‘Reasonable excuse’. Honest … Continue reading Intelligent Management UK Ltd v Revenue and Customs: FTTTx 2 Nov 2011

Gallic Leasing Ltd v Coburn (Inspector of Taxes): HL 28 Nov 1991

hl Corporation tax – Group relief – What constitutes valid claim to group relief and whether such claim had been made within two-year time-limit – Claim made in notice of appeal and accounts without identifying surrendering companies – Income and Corporation Taxes Act 1970, 55 258, 264(l)(c), Taxes Management Act 1970, ss 42(5), 114. [1991] … Continue reading Gallic Leasing Ltd v Coburn (Inspector of Taxes): HL 28 Nov 1991

Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015

CONSTRUCTION INDUSTRY SCHEME – late filing of monthly returns – obligation delegated to bookkeeper – Appellant asserted that yearly P35’s contained details of CIS deductions – whether a reasonable excuse – no – Section 98A Taxes Management Act 1970 – Schedule 55 to the Finance Act 2009 – CIS tax deductions not accounted for to … Continue reading Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015

Lawton (T/A C B Lawton Drywall and Plastering Contractors) v Revenue and Customs: FTTTx 15 Oct 2010

Sub-contractors in the construction industry – Contractors’ returns – Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 – late submission of return – sections 98A and 118 Taxes Management Act 1970 – amendment to section 98A from 6th April 2007 – reasonable excuse [2010] UKFTT 507 (TC) Bailii England and Wales Taxes Management Updated: … Continue reading Lawton (T/A C B Lawton Drywall and Plastering Contractors) v Revenue and Customs: FTTTx 15 Oct 2010

Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018

CONSTRUCTION INDUSTRY SCHEME – penalties for late filing of CIS returns – s 98A Taxes Management Act 1970 – schedule 55 to Finance Act 2009 – proportionality – special circumstances – reasonable excuse – effect of paragraph 17(3) of Schedule 55 to Finance Act 2009 – appeal allowed in part [2018] UKFTT 744 (TC) Bailii … Continue reading Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018

Schuldenfrei v Hilton (Inspector of Taxes): ChD 25 Feb 1998

A taxpayer’s inactive acquiescence in an inspector’s mistaken acceptance did not create an agreement which could restrain correction of the error. Times 25-Feb-1998 Taxes Management Act 1970 54 England and Wales Citing: Appealed to – Schuldenfrei v Hilton (Her Majesty’s Inspector of Taxes) CA 16-Jul-1999 Where an inspector issued an assessment to tax, but mistakenly … Continue reading Schuldenfrei v Hilton (Inspector of Taxes): ChD 25 Feb 1998

Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

Quality Asset Management Ltd v Revenue and Customs: FTTTx 28 May 2014

Section 98A (2) and (3) Taxes Management Act 1970 – penalties for late employer’s end of year P35 return – Appellant assumed a ‘test’ submission was a live submission – whether reasonable excuse – no – appeal dismissed [2014] UKFTT 526 (TC) Bailii England and Wales Taxes Management Updated: 05 December 2021; Ref: scu.526868

Eadie v Revenue and Customs: FTTTx 28 Aug 2012

Income Tax – Late submission of Returns for 2009 and 2010 – Limited guidance on 2009 Return form – Penalties – Whether ‘reasonable excuse’ – Yes, in respect of 2009 Return – Section 93 Taxes Management Act 1970 – Appeal allowed in part [2012] UKFTT 544 (TC) Bailii England and Wales Taxes – Other Updated: … Continue reading Eadie v Revenue and Customs: FTTTx 28 Aug 2012

Mercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others: Admn 13 Nov 2008

The claimant sought judicial review of the lawfulness of search warrants given to the Commissioners and executed at their various offices. The Revenue had suspect the dishonest implementation of a tax avoidance scheme. The claimants said that there were no sufficient ground for the request for and issue of the warrants. The investigation had been … Continue reading Mercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others: Admn 13 Nov 2008

Regina v Inland Revenue Commissioners, ex parte the National Federation of Self-Employed and Small Businesses Ltd: HL 9 Apr 1981

Limitations on HMRC discretion on investigation The Commissioners had been concerned at tax evasion of up to 1 million pounds a year by casual workers employed in Fleet Street. They agreed with the employers and unions to collect tax in the future, but that they would not pursue those who had evaded taxes in the … Continue reading Regina v Inland Revenue Commissioners, ex parte the National Federation of Self-Employed and Small Businesses Ltd: HL 9 Apr 1981

Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

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

Chichester v Revenue and Customs: FTTTx 18 Jun 2012

FTTTx Penalty; late payment; fairness; Jussila v Finland. ‘Reasonable excuse’. Honest and genuine belief amounts to ‘reasonable excuse’. Honest belief – test – purely subjective. Even an objectively unreasonable or irrational belief, if honestly held, suffices for a reasonable excuse. Dicta to the contrary in Intelligent Management UK Ltd v HMRC [2011] UKFTT 704 (TC) … Continue reading Chichester v Revenue and Customs: FTTTx 18 Jun 2012