The company sought to recover damages from a director who had acted dishonestly, by concealing a financial interest in a different company which had made loans to the claimant company. He replied that the claim was out of time. At first instance the first defendant had been found dishonest through non-disclosure, and that section 21 … Continue reading DEG-Deutsche Investitions und Entwicklungsgesellschaft mbH v Koshy and Other (No 3); Gwembe Valley Development Co Ltd (in receivership) v Same (No 3): CA 28 Jul 2003
VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether . .
References: [2008] UKVAT-Excise E01127 Links: Bailii Ratio: VDT EXCISE – seizure of vehicle and goods – whether seizure challenged – restoration refused – whether appeal against non-restoration of vehicle – whether decision not to restore goods proportionate – whether appellant entitled to raise issue of own use – whether abuse of process – No JURISDICTION … Continue reading Davidson v Revenue and Customs; Excs 25 Jul 2008
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FTTTx Notice issued pursuant to Finance Act 2008 Sch 36 para 1 – Whether notice invalid on ground that notice of intention to enquire into the partnership return not given within the time allowed in Taxes . .
The trustee in bankruptcy appealed against an order as to compliance with statutory notices issued by HMRC. The trustee argued that all but one of the orders was made in excess of jurisdiction. Mann J [2016] EWHC 1674 (Ch) Bailii Insolvency Act 1986 303, Finance Act 2008 Sch 36 England and Wales Insolvency, Taxes Management … Continue reading HM Revenue and Customs v Ariel: ChD 8 Jul 2016
FTTTX Information Notice – penalties for non-compliance – reasonable excuse – Finance Act 2008 Sch 36 paras 1, 39, 40 and 45 – appeal allowed [2014] UKFTT 977 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 23 December 2021; Ref: scu.539000
Penalties – imposed for failure to comply with direction made pursuant to Schedule 36 Finance Act 2008 to produce documents – documents said not to exist – it is unlikely that this is correct – appeal against fixed penalty dismissed – appeal against the imposition of daily penalty dismissed but amount of daily penalties reduced … Continue reading Hughes v Revenue and Customs: FTTTx 1 Aug 2014
FTTTx Income Tax – self assessment – partnership return subject to enquiry – deemed and actual s 9A enquiry into partners’ returns – information notice under FA 2008 Sch 36 para 1 – held, information reasonably . .
FTTTx VAT – repayment claim for output tax allegedly over-assessed – time limits – VATA s80(1A),(4)and(4ZA) – FA 2008 Schedule 39 para 36 – Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009, article 2 – appeal dismissed Citations: [2011] UKFTT 6 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: … Continue reading Mobile Motoring Maintenance Ltd v Revenue and Customs: FTTTx 14 Dec 2010
FTTTx INCOME TAX – INFORMATION NOTICE and ASSOCIATED PENALTY – Appellants failed to provide information and documents as required by Information Notices under schedule 36 Finance Act 2008 – Tribunal satisfied that the information and documents were reasonably required to complete their enquiries – No reasonable excuse for the penalty – Appeal dismissed Citations: [2011] … Continue reading Carden and Another (T/A Platinum World Travel) v Revenue and Customs: FTTTx 22 Dec 2010
Procedure : Hearings In Private – Information notice – Third party notices under Schedule 36 Finance Act 2008 – application for direction that hearing of application for approval of notices take place inter partes and associated directions – power of Tribunal to make such directions – Derrin, Jimenez and Mr E and others v HMRC … Continue reading Revenue and Customs v X Ltd and Others: FTTTx 3 Dec 2018
Claim to recover money and property said to have been transferred by the claimant to the defendants or one or more of them. The money concerned came from a bank account belonging to the claimant. The property concerned consisted of two dwelling-houses, one which the claimant had inherited from her parents, and in which she … Continue reading Scott v Bridge and Others: ChD 25 Nov 2020
Capital Gains Tax – Information Notice Issued Under Schedule 36 To The Finance Act 2008 – objection to disclosure on grounds of legal professional privilege – application under the Information Notice: Resolution of Disputes as to Privileges Communications Regulations 2009 SI 2009/1916 Citations: [2022] UKFTT 75 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains … Continue reading Wiseman v Revenue and Customs: FTTTx 25 Aug 2020
Income Tax – Information Notices Issued Under Schedule 36 Finance Act 2008- Whether Reasonably Required – yes – whether HMRC officer had reason to suspect – yes – appeal dismissed Citations: [2022] UKFTT 116 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 23 April 2022; Ref: scu.675690
Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009
Value added tax – information notice under Schedule 36 Finance Act 2008 – penalties raised for failure to comply by the deadline and continued failure to comply for 30 days – was there a reasonable excuse for the failure? – appellant appointed accountants to deal with notice – accountant absent from work due to death … Continue reading New York Krispy Fried Chicked Ltd v Revenue and Customs (Value Added Tax – Penalties Raised for Failure To Comply By The Deadline): FTTTx 29 Sep 2020
The appeal concerned a final third party debt order (formerly a garnishee order). A judgment in France was registered here for enforcement. That jurisdiction was now challenged. Held: A third party debt order is a proprietary remedy operating by attachment against the property of the judgment debtor. The property so attached is the chose in … Continue reading Societe Eram Shipping Company Limited and others v Hong Kong and Shanghai Banking Corp Ltd, Compagnie Internationale de Navigation: HL 12 Jun 2003
Rehearing/Review – Little Difference on Appeal The appellant asked the Court to reverse a decision on the facts reached in the lower court. Held: The appeal failed (Majority decision). The court’s approach should be the same whether the case was dealt with as a rehearing or as a review. Tanfern was limited to appeals from … Continue reading Assicurazioni Generali Spa v Arab Insurance Group (BSC): CA 13 Nov 2002
INCOME TAX – CAPITAL GAINS TAX – HMRC application for tax-related penalty under paragraph 50 of Schedule 36 to the Finance Act 2008 – Respondent’s continuing failure to comply with an information notice – statutory conditions satisfied – application granted – penalty imposed Citations: [2021] UKUT 245 (TCC) Links: Bailii Jurisdiction: England and Wales Taxes … Continue reading Revenue and Customs v Mattu: UTTC 4 Oct 2021
Several lone parents challenged the benefits cap, saying that it was discriminatory. Held: (Hale, Kerr LL dissenting) The parents’ appeals failed. The legislation had a clear impact on lone parents and their children. The intention was to encourage claimants back into work. It was said that thus contradicted the other policy of providing no free … Continue reading DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions: SC 15 May 2019
Schedule 36 FA 2008 information notice- whether appellant required to produce the documents listed – yes if within his possession or power – appeal dismissed Citations: [2020] UKFTT 413 (TC) Links: Bailii Statutes: Finance Act 2008 Jurisdiction: England and Wales Taxes Management Updated: 06 February 2022; Ref: scu.655327
UTTC PROCEDURE- penalty imposed in accordance with FA 2008, Sch 36, para 50 – parties agreed that decision records incorrect amount – correction made – whether jurisdiction to admit further evidence to support reduction in penalty following publication of decision – no – whether, if jurisdiction assumed, evidence should be admitted – no 27 February … Continue reading Revenue and Customs v Tager: UTTC 24 Feb 2017
UTTC INCOME TAX – Schedule 36 Finance Act 2008 – whether daily penalties payable – jurisdiction of First-tier Tribunal to consider taxpayer’s legitimate expectation – compliance with Human Rights Act Citations: [2017] UKUT 89 (TCC) Links: Bailii Statutes: Finance Act 2008 36 Jurisdiction: England and Wales Income Tax, Human Rights Updated: 04 February 2022; Ref: … Continue reading Birkett (T/A The Orchards Residential Home and similar) v Revenue and Customs: UTTC 2 Mar 2017
FTTTx (Income Tax/Corporation Tax : Other) INFORMATION NOTICES – appeal against information notices issued under Schedule 36 of The Finance Act 2008 – information reasonably required? – yes – information notices varied and appeal otherwise dismissed Citations: [2017] UKFTT 20 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 29 January 2022; Ref: scu.574017
UTTC PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed [2016] UKUT 363 (TCC) Bailii England and Wales Taxes Management Updated: … Continue reading Telng Ltd v Revenue and Customs: UTTC 2 Aug 2016
FTTTx INCOME TAX – application for the tribunal to direct HMRC to issue a closure notice under s 28A Taxes Management Act 1970 – appeal against information notice issued under schedule 36 of the Finance Act 2008 and related penalties – application refused, information notice varied and appeal otherwise dismissed [2016] UKFTT 316 TC Bailii … Continue reading Cherian v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 9 May 2016
Ftttx INCOME TAX – late submission of tax returns – assessments under Section 36 Taxes Management Act 1970 – imposition of penalties under Schedule 41 to Finance Act 2008 – whether properly notified by HMRC – no – penalties imposed under Schedule 56 to Finance Act 2009 – whether reasonable excuse – no – whether … Continue reading Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016
Wives had charged the family homes to secure their husband’s business borrowings, and now resisted possession orders, claiming undue influence. Held: Undue influence is an equitable protection created to undo the effect of excess influence of one person over the will of another, though it should not always be presumed to arise from the existence … Continue reading Royal Bank of Scotland v Etridge (No 2); Barclays Bank plc v Harris; Midland Bank plc v Wallace, etc: HL 11 Oct 2001
Partners Liable for Dishonest Act of Solicitor A solicitor had been alleged to have acted dishonestly, having assisted in a fraudulent breach of trust by drafting certain documents. Contributions to the damages were sought from his partners. Held: The acts complained of were so close to the activities which a solicitor would normally undertake, that … Continue reading Dubai Aluminium Company Limited v Salaam and Others: HL 5 Dec 2002
INCOME TAX – Request for information under Schedule 36 Finance Act 2008 [2016] UKFTT 201 (TC) Bailii England and Wales Income Tax Updated: 13 January 2022; Ref: scu.561846
‘This appeal concerns the powers of the Commissioners for Her Majesty’s Customs and Excise (‘HMRC’) pursuant to schedule 36 to the Finance Act 2008 (‘schedule 36′) to require a third party to provide information and documents for checking the tax position of a resident or overseas taxpayer by way of assistance to another country, in … Continue reading Derrin Brothers Properties Ltd and Others, Regina (on The Application of) v A Judge of The First Tier Tribunal (Tax Chamber) and Others: CA 15 Jan 2016
FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 669 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557192
FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 648 (TC) Bailii England and Wales VAT Updated: 08 January 2022; Ref: scu.557188
FTTTx PENALTIES – taxpayer information notice issued to alleged MSC Provider – compliance with information notice – reasonable excuse – whether notice related to tax position of MSC Provider or of its clients – whether third party notice should have been issued – validity of notice – rights of clients under Article 8 ECHR – … Continue reading PML Accounting Ltd v Revenue and Customs: FTTTx 10 Sep 2015
FTTTx INCOME TAX – Notice to provide information under FA 2008 Sch 36 – whether reasonably required – appeal allowed in part [2013] UKFTT 171 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 04 January 2022; Ref: scu.472422
FTTTx Vat – Penalties : Penalty for non-compliance with information notice – Schedule 36 Finance Act 2008 – notice requiring production of documents by post or email – whether notice valid – whether appellant complied or had reasonable excuse for failure to comply – appeal dismissed [2015] UKFTT 327 (TC) Bailii England and Wales VAT … Continue reading TELNG Ltd v Revenue and Customs: FTTTx 30 Jun 2015
FTTTx INCOME TAX – Schedule 36 Finance Act 2008 notice – whether HMRC’s requirement to produce reasonable – yes – whether bank and credit card statements personal records – no – notice varied. [2015] UKFTT 200 (TC) Bailii Finance Act 2008 36 England and Wales Income Tax Updated: 30 December 2021; Ref: scu.547418
FTTTx Information Notices – Schedule 36 Finance Act 2008 – documents and information required – whether statutory records – no right of appeal – one appeal struck out, one appeal partly struck out – whether other information reasonably required – information required in vague and ambiguous terms – one appeal partly allowed [2015] UKFTT 135 … Continue reading Couldwell Concrete Flooring Ltd v Revenue and Customs: FTTTx 23 Mar 2015
INCOME TAX/CAPITAL GAINS TAX – taxpayer information notice issued under paragraph 1 of Schedule 36 to Finance Act 2008 – validity of notice – whether documents in the Appellant’s possession or power – were the documents reasonably required – effect of amendments to information notice on review – validity of assessment/notification of penalty for non-compliance … Continue reading Hanan v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 20 Dec 2018
FTTTx INCOME TAX – Information notice – Whether document reasonably required for the purposes of checking the taxpayer’s tax position – Finance Act 2008, Schedule 36 paragraph 1 – Appeal dismissed [2014] UKFTT 899 (TC) Bailii England and Wales Income Tax Updated: 21 December 2021; Ref: scu.536749
FTTTx PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused [2014] UKFTT 478 (TC) Bailii Finance Act 2008 S3P3 Taxes Management Updated: 20 December 2021; Ref: scu.536395
UTTC PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused [2014] UKFTT 478 (TC) Bailii Finance Act 2008 England and Wales Taxes Management Updated: 03 December 2021; … Continue reading Skelly and Others v Revenue and Customs: UTTC 16 May 2014
Procedure – Schedule 36 Finance Act 2008 – Information Notice – whether information reasonably required – yes – power or possession – yes – notice and requirements – confirmed [2021] UKFTT 367 (TC) Bailii England and Wales Taxes Management Updated: 27 November 2021; Ref: scu.669778
FTTTx Appeal against notice issued by HMRC under Schedule 36 Finance Act 2008 – whether requests for information valid or complied with – whether information reasonably required – appeal dismissed. [2011] UKFTT 462 (TC) Bailii Finance Act 2008 36 England and Wales Taxes Management Updated: 14 November 2021; Ref: scu.443186
The company had purchased the site of the former Chelsea barracks. It was in turn owned by the Qatari sovereign wealth fund, which financed the purchase by a Sharia compliant loan scheme, which was implemented creating a lease and buy back arrangement. The company now appealed against a finding that it was liable to stamp … Continue reading Project Blue Ltd v Revenue and Customs: CA 26 May 2016
VAT – Deregistration – was Commissioners’ decision not to de-register reasonable – Yes – Appeal dismissed. VAT – Assessment – Appellant not having charged or accounted for VAT whilst being a registered person – Commissioners’ Assessment – Was it to best judgment – Yes – Appeal dismissed. Penalty – Schedule 24 Finance Act 2008 – … Continue reading Perks v Revenue and Customs: FTTTx 4 Apr 2012
Notice Absence did not Remove Right to Cancel The defendant had contracted to arrange the removal of the claimant’s household goods on moving house. The claimant cancelled the contract, made at his housel, but refused to pay the cancellation fee, saying that the contract not having been made at the defendant’s premises. The Court of … Continue reading Robertson v Swift: SC 9 Sep 2014
The court was asked, whether asked to grant possession against a disabled tenant where the grounds for possession were mandatory. The defendant was a secure tenant with a history of psychiatric disability. He had set out to buy his flat, but the council sought possession when it discovered that he had sublet. Held: Section 23(3)(c) … Continue reading London Borough of Lewisham v Malcolm and Disability Rights Commission: CA 25 Jul 2007
Information Notice, Schedule 36 Finance Act 2008 [2012] UKFTT 210 (TC) Bailii England and Wales Taxes Management Updated: 09 November 2021; Ref: scu.462605
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 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
The defendant solicitors had each acted for banks in completing charges over property. They had given the standard agreed form of undertaking to secure a good and marketable title, and the banks now alleged that they were in breach because undisclosed covenants variously restricted future development of the land. Held: The standard solicitor’s undertaking to … Continue reading Barclays Bank Plc v Weeks Legg and Dean (a Firm); Barclays Bank Plc v Lougher and Others; Barclays Bank Plc v Hopkin John and Co: CA 21 May 1998
High Income Child Benefit Charge – penalties for failure to notify liability – Schedule 41 to Finance Act 2008 – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed . .
The company wished to assign losses in its European subsidiaries against its profits. Since the losses were first claimed, the subsidiaries had gone into insolvent liquidation.
Held: Lord Hope said: ‘I would answer the first issue by rejecting . .
Information notices issued under paragraph 1 of Schedule 36 to Finance Act 2008 – whether issued to person whose tax position was being checked – whether information reasonably required to check the recipient’s tax position – appeals allowed in part . .
Information Notice – Schedule 36 Finance Act 2008 – whether information ‘reasonably required’ – burden of proof – business records found ‘incomplete’ and ‘unreliable’ – necessity for further information to establish alternative bases for checking . .
FTTTx Information notice, Schedule 36 Finance Act 2008, paragraphs 1(1), 21(1), 21(3) and 21(6)(a)-whether documents reasonably required for purpose of checking taxpayer’s tax position and whether condition B . .
FTTTx INCOME TAX – Information Notice; whether document reasonably required for the purposes of checking the taxpayer’s tax position; patient confidentiality; Finance Act 2008, Schedule 36 paragraph 1 . .
Two issues in relation to the way that the First-tier Tribunal (Tax Chamber) decides applications from Her Majesty’s Revenue and Customs for the approval of third party information notices under para. 3 of Sch. 36 to the Finance Act 2008. First, . .
PROCEDURE – Information Notices – Schedule 36 Finance Act 2008 – documents and information required – whether statutory records – whether reasonably required – appeal dismissed . .
Schedule 36 Finance Act 2008 – notice to provide detailed chronological directors’ loan account -penalty – whether reasonable excuse for failure to comply – no . .
FTTTx INCOME TAX – schedule 36 para 39 and 40 finance act 2008 – whether penalties for non compliance with information notice should be upheld – appeal dismissed . .
FTTTx INCOME TAX – information notice – paragraph 1 Schedule 36 Finance Act 2008 – onus of proof – whether information or document reasonably required by officer – yes – whether documents in appellant’s . .
FTTTx CAPITAL GAINS TAX AND INCOME TAX – penalty for non-compliance with Information Notice issued under FA 2008, Schedule 36 – whether offer to meet with HMRC provided a reasonable excuse for non-compliance with . .
Income tax – appeal notified late to Tribunal – permission granted for late notice – penalty for non-compliance with notice requiring information and documents under Schedule 36 Finance Act 2008 – redacted bank statements produced – other instances . .
APPLICATION TO STRIKE OUT APPEAL- case that card handling fees are exempt
INCOME TAX/CORPORATION TAX – applications for closure notices – whether HMRC had reasonable grounds for not issuing closure notices – yes – applications refused
Income tax – Paragraph 1 Schedule 36 Finance Act 2008 notice to provide information – whether items were reasonably required for the purposes of checking the taxpayer’s tax position – yes – appeal dismissed . .
PROCEDURE – Application for approval of third party notice under Schedule 36 of Finance Act 2008 – scope of exclusion for auditors’ working papers in paragraph 24 and 26 of Schedule 36 where auditor also assisting in preparation of tax returns – . .
EAT Deposit ordered. Order lost in post due to the Claimant putting wrong post-code on ET1. Review. Distinguishing Judgments from Orders. Strike-out. Extending time. . .
PROCEDURE – application for a direction requiring HMRC to issue a partial closure notice – whether partial closure notice can be issued in relation to a taxpayer’s domicile/remittance basis claim without specifying the amount of tax due – s 28A . .
INFORMATION NOTICE – penalty – failure to provide information – reasonable excuse – no – appeal dismissed – Schedule 36, Finance Act 2008 . .
Procedure – costs – application made for payment of costs in connection with appeal where HMRC had withdrawn the disputed decision shortly after notification of the appeal – original application deficient by failing to include schedule of costs . .
Paragraph 1 of Schedule 36 to the Finance Act 2008 – Appeal by Taxpayer against Information Notice – should Information Notice be confirmed? – No – appeal allowed. . .
Procedure – VAT – information notices under Schedule 36 Finance Act 2008 – application to suspend effect of decision to confirm notices – intention to apply for judicial review of original decision – application allowed . .
Appeal against Information Notices issued under Schedule 36 of Finance Act 2008 – whether the information was reasonably required – whether Data Protection Act 1998 applies- whether Police and Criminal Evidence Act 1984 applies – whether information . .
The claimant alleged complicity by the defendant, (now former) Foreign Secretary, in his mistreatment by the US while held in Libya. He also alleged involvement in his unlawful abduction and removal to Libya, from which had had fled for political . .
The court was asked as to the interrelationship of the statutory schemes relating to the protection of employees’ pensions and to corporate insolvency.
Held: Liabilities which arose from financial support directions or contribution notices . .
Income Tax – closure notices under sections 28A and 28B of the Taxes Management Act 1970 and section 32, Sch18 Finance Act 1998; and appeals against information notices issued under Schedule 36 of the Finance Act 2008; whether copies sufficient; . .
Value Added Tax – Penalty for Deliberate and Concealed Failure To Notify requirement to register for VAT – personal liability of an officer of the taxpayer – paragraph 22 of schedule 41 to Finance Act 2008 – was the appellant a shadow director or . .
INCOME TAX -Taxpayer notice under schedule 36 Finance Act 2008 -purchase of business-concerns over means of purchaser-information requested to establish purchase price and sources of funds-whether information requested reasonably required to . .
Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed.
INCOME TAX – Penalties for failures to comply with Information Notices issued under paragraph 5 of Schedule 36 Finance Act 2008 – whether any reasonable excuse – whether any other reasons to cancel – no – whether penalties proportionate – yes – . .
INCOME TAX – PAYE audit – check of employer records – failure to comply with information notice – penalty – appeal against notice and penalty – was information required by notice reasonably required – yes – appeal dismissed – Schedule 36, Finance . .
The claimant company alleged that the defendants had variously received assests (shares and cash) acquired by a former partner in the claimant company and held on his behalf, in breach of his obligations to the caimant partnership. The defendants . .
A settlor by will was deemed to have had an interest as funds were passed to a Jersey Trust. The section merely made or allowed that a variation of a will would not be a taxable event in UK law. It had no other effects. A deed of family arrangement . .
References: [2016] UKUT 363 (TCC) Links: Bailii Ratio: UTTC PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed Jurisdiction: England and … Continue reading Telng Ltd v Revenue and Customs; UTTC 2 Aug 2016
References: [2015] UKFTT 648 (TC) Links: Bailii FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed Last Update: 26-Dec-15 Ref: 557188
References: [2014] UKFTT 478 (TC) Links: Bailii UTTC PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused Statutes: Finance Act 2008
