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 required for checking tax position – appeal dismissed – whether Tribunal’s decision appealable to Upper Tribunal – no Judges: … Continue reading Wong Yau Lam and Another v Revenue and Customs: FTTTx 8 Feb 2012
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 Management Act 1970 s.12AC(2) – Appeal dismissed Citations: [2010] UKFTT 484 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading The Sandrock Hotel (Partnership) v Revenue and Customs: FTTTx 16 Sep 2010
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
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 Judges: Huddleston J Citations: [2013] UKFTT 133 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 November 2022; Ref: scu.472384
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 possession or power – yes – whether certain information constituted appellant’s ‘statutory records’ resulting in no right of appeal against the … Continue reading Thompson v Revenue and Customs: FTTTx 6 Feb 2013
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 Citations: [2019] UKFTT 478 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 October 2022; Ref: scu.641283
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 – application refused. Citations: [2018] UKFTT 541 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Revenue and Customs v A Taxpayer (Procedure : Other): FTTTx 10 Sep 2018
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 Taxes Management Act 1970 – taxpayer information notice – paragraph 1 of schedule 36 to … Continue reading Embiricos v Revenue and Customs (Procedure : Application for A Direction Requiring HMRC To Issue A Partial Closure Notice): FTTTx 9 Apr 2019
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 under Rule 10(3)(b) Procedure Rules – opportunity given to remedy the default – no response from Appellant … Continue reading R A Drinks Ltd v Revenue and Customs 304: FTTTx 25 Mar 2014
Paragraph 1 of Schedule 36 to the Finance Act 2008 – Appeal by Taxpayer against Information Notice – should Information Notice be confirmed? – No – appeal allowed. Citations: [2014] UKFTT 303 (TC) Links: Bailii Jurisdiction: England and Wales Cited by: See Also – R A Drinks Ltd v Revenue and Customs 304 FTTTx 25-Mar-2014 … Continue reading R D Utilities Ltd v Revenue and Customs (303): FTTTx 25 Mar 2014
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 manager of the taxpayer – appeal dismissed Citations: [2019] UKFTT 370 … Continue reading Malik v Revenue and Customs: FTTTx 12 Jun 2019
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 – appeals dismissed Citations: [2014] UKFTT 247 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Backhouse v Revenue and Customs: FTTTx 6 Mar 2014
CORPORATION TAX – continuing failure to comply with information notice – HMRC application for tax-related penalty under paragraph 50 Schedule 36 Finance Act 2008 – statutory conditions – application granted – penalty imposed Citations: [2022] UKUT 81 (TCC) Links: Bailii Jurisdiction: England and Wales Corporation Tax Updated: 08 June 2022; Ref: scu.677619
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
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
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
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
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
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
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
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 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
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
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
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 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
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, . .
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: [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
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