Citations: [2005] EWHC 1558 (Ch) Links: Bailii Statutes: Taxes Management Act 1970 56(6), General Commissioners (Jurisdiction and Procedure) Rules 1994 20, Income and Corporation Taxes Act 1988 561(9) Jurisdiction: England and Wales Income Tax, Construction Updated: 25 September 2022; Ref: scu.228595
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
INCOME TAX – out of time assessments – whether loss of tax attributable to fraudulent or negligent conduct of Appellant – yes – appeal dismissed – TMA 1970 s 36(1) Citations: [2002] UKSC SPC00358 Links: Bailii Statutes: Taxes Management Act 1970 36(1) Income Tax Updated: 10 June 2022; Ref: scu.195397
SCIT SELF-ASSESSMENT – Notice by the Inspector to the taxpayer calling for documents – Validity of notice – Acceptance by the Inspector that the notice had been complied with and that no penalties could be imposed upon the taxpayer – Whether the appeal should continue – Application for costs by the taxpayer – Taxes Management … Continue reading Self Assessed (No.2) v Inspector of Taxes: SCIT 22 Nov 1999
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
The court considered the nature of allowable expenses for an investment company: ‘the notion behind this Section may be thought to be that the expenditure is something which if you were looking at the profits and gains under Schedule D would be deductible as a sum of money wholly and exclusive expended for the purpose … Continue reading Norman v Golder (Inspector of Taxes): 1944
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
An auctioneer was not required to report to the Inland Revenue on the gross receipts of other traders on sales where he had acted as agent. Citations: Gazette 01-Mar-1995, Times 31-Dec-1994, Ind Summary 13-Feb-1995 Statutes: Taxes Management Act 1970 13 Jurisdiction: England and Wales Income Tax Updated: 08 April 2022; Ref: scu.80485
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
RETURN – self-assessment -notice of intention to inquire into return – taxpayer practising as a solicitor – notice requiring taxpayer to produce clients’ ledger and clients’ cash book and certain documents to support the entries in both – whether . .
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FTTTx Assessment/self-assessment Notes: Income tax – computation of profits – closure notice and amendments – s29 TMA discovery assessments – onus of proof on taxpayer in relation to amounts assessed – ‘presumption of continuity’: meaning and effect Income Tax -penalties for negligent conduct s 95 TMA 1970. FIRST-TIER Citations: [2011] UKFTT 315 (TC) Links: Bailii … Continue reading Syed v Revenue and Customs: FTTTx 12 May 2011
FTTT INCOME TAX – Penalty for negligently delivering an incorrect tax return (Taxes Management Act 1970 s.95) – Whether omission from the tax return of relocation expenses paid by employer was negligent – Whether the penalty imposed was excessive – Appeal dismissed Citations: [2011] UKFTT 183 (TC) Links: Bailii Statutes: Taxes Management Act 1970 95 … Continue reading Wald v Revenue and Customs: FTTTx 17 Mar 2011
CORPORATION TAX, CAPITAL GAINS TAX, INCOME TAX – expenditure allowable under s38(1)(b) of TCGA 1992 – penalties imposed under s95 of TMA 1970 – interaction of s393A of ICTA 1988, paragraphs 58 and 59 of Schedule 18 FA 1998 and Schedule 1A of TMA 1970 in relation to carry back of losses for corporation tax … Continue reading Hadee Engineering Co Ltd and Others v Revenue and Customs: UTTC 17 Mar 2022
FTTTx INCOME TAX – Penalty assessment (s 95 Taxes Management Act 1970) – Relevance of Offshore Disclosure Facility – Calculation of tax difference – Appropriate levels of abatement for disclosure, co-operation and seriousness – Appeal dismissed [2016] UKFTT 276 TC Bailii Taxes Management Act 1970 95 England and Wales Income Tax, Taxes Management Updated: 16 … Continue reading Townend v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 22 Apr 2016
FTTTx INCOME TAX – penalty under TMA s 95 – whether ebay and PayPal documents provided to accountant – whether difference between negligence and carelessness – whether negligent – record-keeping requirements in TMA s 12B considered – whether finding of negligence precludes a ‘reasonable excuse’ defence – whether penalty should be capped at 30% in … Continue reading Martin v Revenue and Customs: FTTTx 10 Nov 2014
FTTTx Appeal against penalties imposed on Appellants under Section 95A (1)(a)(i) of the Taxes Management Act 1970 on basis that the abatements allowed were not sufficient having consideration to all the facts- appeal allowed in part in respect of abatement allowed by the tax inspector for co-operation [2011] UKFTT 220 (TC) Bailii Taxes Management Act … Continue reading Malhi and Another v Revenue and Customs: FTTTx 1 Apr 2011
The court considered the standard of proof required before the Commissioners when considering the application of penalties.
Held: When challenging the assessment of a penalty on a taxpayer, there was no reason why the normal civil standard of . .
Challenge to the lawfulness of an investigation by HMRC of tax affairs relating to the claimant’s businesses in Europe. HMRC had been claiming a right to conduct an informal investigation using the 2005 Act. The taxpayer sought judicial review of their actions. Held: The request for review was refused. The statute gave to the revenue … Continue reading JJ Manangement Llp and Others, Regina (on The Application of) v Revenue and Customs and Another: Admn 25 Jul 2019
Income Tax; Closure Notice; Discovery Assessments; whether Appellant overcharged by assessments; whether Appellant negligently delivered incorrect returns; omission of sales; adequacy of business records; method of calculation of turnover and profit; takings build-up; relevance and calculation of funds obtained through gambling; applicability of Retail Price Index to takings build-up for year of enquiry to other … Continue reading Chapman v Revenue and Customs: FTTTx 22 Nov 2011
Appeal against estimated and further assessments for 1994-95 and 1995-96 Whether Appellant a Partnership – Whether Notice of Hearing valid – Appeal dismissed – Rules 11, 13 and 31 of the Tribunal (First-tier Tribunal) (Tax Chamber) Rules 2009 – sections 50 and 111 Taxes Management Act 1970 Citations: [2009] UKFTT 371 (TC) Links: Bailii Jurisdiction: … Continue reading London and Essex Cleaning Services (Southern) v Revenue and Customs: FTTTx 17 Dec 2009
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
FTTTx Penalties: Construction Industry Scheme. S98A(2)(a) Taxes Management Act 1970. Late filing of form CIS36. Whether penalty affected by the fact that P35 had been filed and tax due had been paid. Citations: [2009] UKFTT 287 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 05 October 2022; Ref: scu.408995
FTTTx P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Judges: Staker TJ Citations: [2011] UKFTT 623 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 29 September 2022; Ref: scu.449589
FTTTx Construction Industry Scheme – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 195 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Taxes Management Updated: 17 September 2022; Ref: scu.442920
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 625 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 03 September 2022; Ref: scu.449543
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
FTTTx Discovery assessments and amendment to returns – Whether negligent in completing and filing incorrect returns – Yes – Appeal dismissed – s. 29 Taxes Management Act 1970 – Penalties – Whether correct amount – Appeal allowed in part – s 95 Taxes Management Act 1970 Judges: John Brooks TJ Citations: [2010] UKFTT 271 (TC) … Continue reading Moore v Revenue and Customs: FTTTx 14 Jun 2010
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
FTTTx INCOME TAX – enquiry into tax return – closure notice amending self assessment – no evidence supporting claimed expenditure – section 50 Taxes Management Act 1970 – determine appeal on facts allowing some of expenditure claimed. Citations: [2010] UKFTT 42 (TC) Links: Bailii Income Tax Updated: 17 August 2022; Ref: scu.408895
Judges: Proudman J Citations: [2009] EWHC 2443 (Ch), [2010] STC 1, [2009] STI 2747, [2009] BTC 617 Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Income Tax Updated: 04 August 2022; Ref: scu.375959
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
The appellant sought judicial review of the seizure by the respondents of computers found on its premises in the course of executing warrants under the Act, even though the computers might contain other matters not relevant to any investigation. Held: It had been impossible to make arrangements at the appellant’s home to copy the hard … Continue reading H, Regina (on the Application of) v Commissioners of Inland Revenue: Admn 23 Oct 2002
The court was asked whether the process of distraint against goods for unpaid tax under section 61 of the 1970 Act is an ‘execution’ within section 183 of the 1986 Act which applies where a creditor has issued, but not completed, execution against the goods or land of a company which is subsequently wound up. … Continue reading Brenner v Revenue and Customs; In re Modern Jet Support Centre Ltd: ChD 21 Jul 2005
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) -Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 561 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 23 June 2022; Ref: scu.449528
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 139 (TC) Links: Bailii Statutes: Taxes Management 1970 59C Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 07 June 2022; Ref: scu.442895
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
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
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 605 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 26 May 2022; Ref: scu.449570
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
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 560 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 19 May 2022; Ref: scu.449500
The appellants resisted disclosure to the revenue of advice it had received. It claimed legal advice privilege (LAP), though the advice was from its accountants. Held: (Lords Sumption and Clarke dissenting) LAP applies to all communications passing between a client and its lawyers, acting in their professional capacity, in connection with the provision of legal … Continue reading Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another: SC 23 Jan 2013
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 1889 Act gave statutory undertakers who had incurred expenditure in removing a sunken vessel a right ‘to recover such expenses from the owner of such vessel in a court of summary jurisdiction.’ the undertakers began their action in the High Court, and appealed dismissal of the claim. Held: The appeal failed. Such expenses were … Continue reading Barraclough v Brown: HL 1897
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
The claimant appellant alleged that properties she owned were transferred to the first defendant under undue influence or other unconscionable conduct by the second and third defendants. The claim was dismissed. Three years later she claimed to set that judgment aside having been obtained by fraud. To support the allegation she brought evidence not available … Continue reading Takhar v Gracefield Developments Ltd and Others: SC 20 Mar 2019
UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules – … Continue reading HM Revenue and Customs v Eclipse Film Partners No35 Llp: UTTC 22 Mar 2013
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share loss relief for that amount against income for that year under section … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019
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
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
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
FTTTx INCOME TAX – self assessment – closure notices – discovery assessments – whether business records adequate – whether sales omitted – whether full disclosure of bank accounts – onus of proof – presumption of continuity – Taxes Management Act 1970 ss. 9A, 12B, 28A, 29, 34, 36, 49G, 50 and 95; Finance Act 2007 … Continue reading Allan v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 20 Jul 2016
Power to call in is administrative in nature The powers of the Secretary of State to call in a planning application for his decision, and certain other planning powers, were essentially an administrative power, and not a judicial one, and therefore it was not a breach of the applicants’ rights to a fair hearing before … Continue reading Regina (Holding and Barnes plc) v Secretary of State for Environment Transport and the Regions; Regina (Alconbury Developments Ltd and Others) v Same and Others: HL 9 May 2001
Application for a closure notice – Section 28A Taxes Management Act 1970- whether reasonable grounds for not issuing a closure notice – held yes – application dismissed [2011] UKFTT 826 (TC) Bailii England and Wales Taxes Management Updated: 10 January 2022; Ref: scu.450958
FTTTx INCOME TAX – Further assessment to income tax on gain from exercise of share options – s 29 TMA 70 – whether discovery – yes – whether either of conditions in s 29(4) and (5) met – yes – income gain correctly calculated under Ch 5 Pt 7 ITEPA 2003 – yes – appeal … Continue reading Norman v Revenue and Customs: FTTTx 22 Jun 2015
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
Appeal against closure notice. Sir Terence Etherton Ch, Christopher Clarke, Vos LJJ [2015] EWCA Civ 95 Bailii England and Wales Citing: See Also – Eclipse Film Partners No 35 Llp v Revenue and Customs SCIT 17-Feb-2009 SCIT Closure notice – application for direction to close enquiry into tax return – limited liability partnership – s … Continue reading Eclipse Film Partners No 35 Llp v HM Revenue and Customs: CA 17 Feb 2015
Income tax – Benefits in kind – Employees contributed 4% and 5% respectively to purchase price of cars jointly owned with employer – Whether car ‘made available (without any transfer of the property in it’ – Income and Corporation Taxes Act 1988 ss.1564, 156, 157 and Income Tax (Earnings and Pensions Act 2003 ss.120-140 – … Continue reading Samson Publishing Ltd and Others v Revenue and Customs: FTTTx 14 Oct 2010
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
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 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
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
FTTTx CAPITAL GAINS TAX – Discovery assessment; tax avoidance scheme involving capital redemption policies; whether HMRC officer discovered that chargeable gains ought to have been assessed or relief refused, whether an assessment was insufficient, or whether any relief given was excessive; whether officer of HMRC could not have been reasonably expected to be aware of … Continue reading Pattullo v Revenue and Customs: FTTTx 26 Aug 2014
S 59 C Taxes Management Act 1970 – surcharge – reasonable excuse – no; S 108 Finance Act 2009 – deferred payment plan. [2012] UKFTT 266 (TC) Bailii England and Wales Taxes Management Updated: 11 November 2021; Ref: scu.462669
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
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 House heard an application judicially to review a notice served by an inspector of taxes under section 20 of the 1970 Act, requiring T C Coombs and Co to deliver or make available for inspection documents in their possession relevant to the tax liability of the taxpayer, their former employee. The notice was given … Continue reading Regina v Inland Revenue Commissioners, Ex parte T C Coombs and Co: HL 1991
(New Zealand) The plaintiff, an MP, pursued a defamation case. The defendant wished to argue for the truth of what was said, and sought to base his argument on things said in Parliament. The plaintiff responded that this would be a breach of Parliamentary privilege. Held: A Defendant may not use libel proceedings to impugn … Continue reading Prebble v Television New Zealand Ltd: PC 27 Jun 1994
The company had obtained legal advice but had taken it from their accountants. The Revenue sought its disclosure, and the company said that as legal advice it was protected by legal professional privilege. Held: The material was not protected. The privilege given under the Act by virtue of the Morgan Grenfell decision was limited to … Continue reading Prudential Plc and Another, Regina (on the Application of) v Special Commissioner of Income Tax and Another: Admn 14 Oct 2009
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
Contractor and Client Copyrights The plaintiff had contributed a design for a system of classifying and selecting tracks to be played on a radio station. He did so under a consultancy contract. Held: A Joint authorship claim required that the contributor had made some direct contribution to the words appearing in the eventual published item. … Continue reading Robin Ray v Classic FM Plc: PatC 18 Mar 1998
FTTTx Income Tax/Corporation Tax : Human Rights – INCOME TAX – preliminary issue – discovery assessments – extended time limits – ss 29 and 36 TMA 1970 – death of taxpayer – whether art 6 Human Rights Convention engaged – whether contrary to overriding objective in Tribunal Procedure Rule 2 to allow proceedings to continue … Continue reading Wood v Revenue and Customs: FTTTx 12 Jun 2015
The taxpayer appealed an order for payment of arrears of schedule D tax and national insurance contributions in enforcement proceedings in the County Court. Held: The proper forum for appealing against determinations was the general commissioners whose jurisdiction was exclusive. The County Court had no jurisdiction whatsoever. Waller LJ, Jonathan Parker LJ [2004] EWCA Civ … Continue reading McCullough (HMIT) v Ahluwalia: CA 23 Jun 2004
Taxes are imposed upon subjects by Parliament. A citizen cannot be taxed unless he is designated in clear terms by a taxing Act as a taxpayer and the amount of his liability is clearly defined. A proposition that whether a subject is to be taxed or . .
References: [2013] UKUT 1041 (TCC) Links: Bailii UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal … Continue reading HM Revenue and Customs v Eclipse Film Partners No35 Llp; UTTC 22 Mar 2013
Our law-index is a substantial selection from our database. Cases here are restricted in number by date and lack the additional facilities formerly available within lawindexpro. Please do enjoy this free version of the lawindex. Case law does not ‘belong’ to lawyers. Judgments are made up of words which can be read and understood (if … Continue reading law index
