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Woolley v Revenue and Customs: FTTTx 4 Oct 2012

FTTTx INCOME TAX – penalty for late filing of tax return – section 93 (2) Taxes Management Act 1970 – first and second surcharges under sections 59C (2) and (3) Taxes Management Act 1970 in respect of late payment of tax – whether reasonable excuse Citations: [2012] UKFTT 624 (TC) Links: Bailii Statutes: Taxes Management … Continue reading Woolley v Revenue and Customs: FTTTx 4 Oct 2012

Tomlinson v Revenue and Customs: ChD 1 Nov 2007

Appeal by case stated brought by the taxpayer, Mr Tomlinson, against a decision of the General Commissioners when they dismissed his appeal against a penalty of andpound;100 imposed upon him for failure to comply with a notice under section 8 of the 1970 Act to make and deliver a personal tax return for the tax … Continue reading Tomlinson v Revenue and Customs: ChD 1 Nov 2007

Unilever Plc, Regina (on The Application of) v Inland Revenue: CA 13 Feb 1996

Corporation tax – Losses – Relief Time-limit – Substantive Fairness – Judicial review-Claims for relief against other profits of same period-Claims refused-Whether estimated figures delivered within two-year time-limit constituted claims-Express claims made after expiry of time-limit-Previous late claims admitted without question-Whether Revenue wrongly refused claims-Income and Corporation Taxes Act 1970, s 177(2) and {10), Taxes … Continue reading Unilever Plc, Regina (on The Application of) v Inland Revenue: CA 13 Feb 1996

Howard v Revenue and Customs: FTTTx 21 Aug 2012

INCOME TAX -late filing of the self-assessment tax return – penalties under sections 93(2) and (4) Taxes Management Act 1970 – whether reasonable excuse Citations: [2012] UKFTT 528 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 07 February 2022; Ref: scu.466103