INCOME TAX – Schedule 55 and 56 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – penalties for late payment – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Permission . .
FTTTx Income Tax; PAYE; Penalty for late payment; reasonable excuse; proportionality; Finance Act 2009, Schedule 56, para 16; Appeal dismissed Citations: [2012] UKFTT 535 (TC) Links: Bailii Income Tax Updated: 09 November 2022; Ref: scu.466115
The claimant contended that section 2(2)(b) of the the 1972 Act did not confer power on Her Majesty’s Treasury to make the 2003 Regulations and, accordingly, they should be quashed or, alternatively, construed so as to be intra vires. Judges: Moses LJ Citations: [2008] EWHC 2567 (Admin), [2009] Eu LR 317 Links: Bailii Statutes: Financial … Continue reading Cukurova Finance International Ltd and Another, Regina (on The Application of) v HM Treasury and Another: Admn 29 Sep 2008
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
The bank had obtained a judgement against the defendant, and took a charging order. Nothing happened for more than twelve years, and the defendant now argued that the order and debt was discharged. Held: The enforcement of the charging order by normal means is not barred by section 20(1), and unlike the position under a … Continue reading Yorkshire Bank Finance Ltd v Mulhall and Another: CA 24 Oct 2008
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
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FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – appellant admitted paying late but claimed penalty was disproportionate – Tribunal found that appellant had no reasonable excuse – appeal dismissed Citations: [2012] UKFTT 718 (TC) Links: Bailii Statutes: Finance Act 2009 56 Taxes … Continue reading St John’s Westminster RTM Co Ltd v Revenue and Customs: FTTTx 26 Nov 2012
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – appellant did not receive warning letter and always posted the PAYE on or around the 19th of the month – appeal allowed in respect of two months – dismissed in respect of all other … Continue reading Broome Park Nursing Home v Revenue and Customs: FTTTx 8 Dec 2012
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – appellant had a genuine belief that following an unexpected financial loss it had an arrangement with HMRC that it could pay its PAYE as and when it received its VAT repayments – appeal allowed Citations: … Continue reading Nap Anglia Ltd v The Commissioners Revenue and Customs: FTTTx 5 Mar 2013
FTTTX PAYE- appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009-PAYE payments late each month – were postal delays a reasonable excuse – no – appeal dismissed Citations: [2013] UKFTT 27 (TC) Links: Bailii Statutes: Finance Act 2009 56 Taxes Management Updated: 14 November 2022; Ref: scu.472263
FTTTx Schedule 56 Finance Act 2009 – penalties for late payment of tax – Appellant says he overlooked payment because of his father’s illness and because he had become unemployed – whether reasonable excuse – no – appeal dismissed Citations: [2014] UKFTT 595 (TC) Links: Bailii Statutes: Finance Act 2009 56 Jurisdiction: England and Wales … Continue reading Kondel v Revenue and Customs: FTTTx 11 Jun 2014
PAYE. Penalty under Schedule 56 Finance Act 2009 for late payment. The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682). Whether appellant can choose to allocate to previous tax year the liability arising under regulations 68 and 69. . .
INCOME TAX – Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal dismissed. Permission to appeal out of time – refused. Citations: [2021] UKFTT 32 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 20 December 2022; Ref: scu.661773
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – whether fact that appellant was given no specific warning was a reasonable excuse- no – whether lack of knowledge was a reasonable excuse – no – whether penalty was unfair – no- appeal dismissed … Continue reading The Suffolk Gate Company Ltd v Revenue and Customs: FTTTx 17 Apr 2013
Income tax – Schedule 55 Finance Act 2009 – fixed penalty for late filing of self-assessment return – Appellant not self-employed but issued with notice to file together with an explanation that this was because of an underpayment of PAYE in an earlier year – he nonetheless failed to file his return until after the … Continue reading Henderson v Revenue and Customs (Fixed Penalty for Late Filing): FTTTx 30 Nov 2020
EAT Four employees successfully established before the Employment Tribunal that they had been unfairly dismissed for redundancy. The Tribunal found that there had been procedural defects. In particular the assessments in the redundancy exercise had been inadequate and subjective. The Tribunal considered whether the dismissals were fair under section 98A(2) of the Employment Rights Act … Continue reading Software 2000 Ltd v Andrews etc: EAT 17 Jan 2007
VAT – Default Surcharges – Section 59(7) and 71 VAT Act 1994 – INCOME TAX — late filing and late payment penalties – paragraphs 23 and 16 of Schedules 55 and 56 to the Finance Act 2009 – forty-one penalties between 2007 and 2017 – issue: reasonable excuse – CEC v Steptoe, Perrin v HMRC … Continue reading Robin St John Sellers v Revenue and Customs (VAT – Default Surcharges): FTTTx 26 Jan 2021
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- director’s mother who had been responsible for the payment of the PAYE for the last eleven years was diagnosed with cancer of the tongue but kept trying to keep up with her work – director initially … Continue reading Mullany’s Coaches Ltd v Revenue and Customs: FTTTx 8 Dec 2012
Appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – appellant paying using wrong reference – concerned when informed by HMRC payments not received – held back payments – five different HMRC offices involved – appeal allowed for months 5, 6, and 7 – dismissed for all other … Continue reading Eurobulk Ltd v Revenue and Customs: FTTTx 8 Dec 2012
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – whether a genuine belief that the PAYE had been posted in time was a reasonable excuse – no – whether the lack of a specific warning was a reasonable excuse – no – whether the … Continue reading Something Else Sound Directions Ltd v Revenue and Customs: FTTTx 26 Nov 2012
FTTTx TYPE OF TAX – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009-appellant claimed to have paid in advance to meet the liability resulting in an overpayment in the previous year – HMRC reallocated the payments as best it could and had considerably reduced the initial penalty … Continue reading London Housing Solutions Ltd v Revenue and Customs: FTTTx 27 Nov 2012
FTTTX Appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – whether fact that appellant was given no specific warning was a reasonable excuse- no – whether lack of knowledge was a reasonable excuse – no – appeal dismissed Citations: [2012] UKFTT 736 (TC) Links: Bailii Statutes: Finance … Continue reading Endersham Ltd v Revenue and Customs: FTTTx 29 Nov 2012
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – whether penalty disproportionate – no – whether fact that appellant had to wait for money from its head office in Italy was a reasonable excuse- yes initially – appeal allowed in part in respect of … Continue reading Franco Vago UK Ltd v Revenue and Customs: FTTTx 26 Nov 2012
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – appellant claimed postal delays – Tribunal found this not to be a reasonable excuse – was the penalty unfair – no-appeal dismissed Citations: [2012] UKFTT 721 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Abouzaki Holdings Co Ltd v Revenue and Customs: FTTTx 26 Nov 2012
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009- HMRC publicity regarding new regime and penalty warning letter sent to wrong address – appeal allowed in part Citations: [2013] UKFTT 192 (TC) Links: Bailii Statutes: Finance Act 2009 Income Tax Updated: 14 November 2022; … Continue reading Heirtrace Ltd v Revenue and Customs: FTTTx 20 Mar 2013
FTTTX INCOME TAX – Penalty – late payment of PAYE and NICs (FA 2009 Sch 56) – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – No – Appeal dismissed Citations: [2013] UKFTT 119 (TC) Links: Bailii Statutes: Finance Act 2009 Jurisdiction: England and Wales Taxes … Continue reading No 1 Traveller (LGW) Ltd Formerly Background Aviation (LGW) Ltd v Revenue and Customs: FTTTx 7 Feb 2013
FTTTx INCOME TAX – late payment of PAYE – penalties under Schedule 56 Finance Act 2009 – taxpayer unaware of new penalty regime – financial difficulties of taxpayer- whether reasonable excuse – appeal dismissed Judges: Aleksander J Citations: [2013] UKFTT 143 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 November 2022; Ref: … Continue reading John Mills Ltd v Revenue and Customs: FTTTx 12 Feb 2013
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – insufficiency of funds – illness of administrator- appeal allowed in part- appellant had acted as a careful and competent businessman in the face of severe and unexpected financial difficulties and HMRC officer who visited … Continue reading Bale Group Ltd v Revenue and Customs: FTTTx 22 Feb 2013
FTTTX INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no appeal dismissed Citations: [2013] … Continue reading Preston Electrical Ltd v Revenue and Customs: FTTTx 10 Jan 2013
INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate and unfair – no appeal dismissed Citations: … Continue reading P and B Kennedy Holdings Ltd v Revenue and Customs: FTTTx 10 Jan 2013
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – no – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the … Continue reading Alkemi MF Technologies Ltd v Revenue and Customs: FTTTx 10 Jan 2013
FTTTx PAYE- penalties under Schedule 56 Finance Act 2009 – operation of the scheme of penalties – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in penalty amount – no – whether appellant’s human rights infringed – no – appeal dismissed Citations: [2013] … Continue reading Ilkley Health Care Ltd v Revenue and Customs: FTTTx 30 Jan 2013
FTTTx INCOME TAX – PAYE – penalty for late payment – Schedule 56 FA 2009 – proportionality of penalty – reasonable excuse – appeal dismissed Citations: [2013] UKFTT 79 (TC) Links: Bailii Statutes: Finance Act 2009 Income Tax Updated: 14 November 2022; Ref: scu.472288
PAYE – Penalties under Schedule 56 Finance Act 2009 – whether reasonable excuse in terms of para 16 thereof – No – penalty confirmed – Appeal disallowed Citations: [2012] UKFTT 461 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 12 November 2022; Ref: scu.466034
INCOME TAX – Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal dismissed. Citations: [2020] UKFTT 123 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 10 November 2022; Ref: scu.649217
INCOME TAX – late filing of returns – penalties under Schedule 55 to the Finance Act 2009 – residence outside the UK most of the tax year – problems with online access to taxpayer’s account – implementation of the 2-Stage Verification security measures – whether reasonable excuse – whether special reduction – Tribunal’s jurisdiction on … Continue reading Ferguson v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 3 Feb 2020
FTTTx Penalties – Late payment of PAYE instalments for 2010/11 – whether ‘reasonable excuse’ or other mitigating factors – No – Finance Act 2009, Schedule 56 – Appeal disallowed Citations: [2012] UKFTT 712 (TC) Links: Bailii Taxes Management Updated: 09 November 2022; Ref: scu.466641
FTTTx Penalties – PAYE payments – whether made late – whether ‘reasonable excuse’ or ‘special circumstances’ – No – Finance Act 2009, Schedule 56 – Appeal refused Citations: [2012] UKFTT 709 (TC) Links: Bailii Taxes Management Updated: 09 November 2022; Ref: scu.466649
FTTTx Appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009- whether lack of specific warning was a reasonable excuse – no- whether penalty unreasonable – no-appeal dismissed Citations: [2012] UKFTT 683 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 09 November 2022; Ref: … Continue reading Warwick Durham and Co v Revenue and Customs: FTTTx 5 Nov 2012
FTTTX Appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – whether the terminal illness of a director who was the sole signatory of the cheques for much of the relevant time and her ultimate death and previous serious eye infection which threatened her sight was a … Continue reading Four Colours Print Services Ltd v Revenue and Customs: FTTTx 7 Nov 2012
FTTTx Penalties for late returns – failure of appointed agent – whether reasonable excuse under Schedule 56 Paragraph 16 Finance Act 2009 – No – and whether appellant took reasonable car. No, too long a delay. Appeal dismissed. Judges: Peter R Sheppard Citations: [2012] UKFTT 665 (TC) Links: Bailii Statutes: Finance Act 2009 Taxes Management … Continue reading TJS Consulting Ltd v Revenue and Customs: FTTTx 25 Oct 2012
TYPE OF TAX – PAYE -appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- whether the appellant had a reasonable excuse because of postal delays – no- with the exception of one month appeal dismissed Citations: [2012] UKFTT 592 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Metokote UK Ltd v Revenue and Customs: FTTTx 17 Sep 2012
PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009- directors’ daughter diagnosed with terminal brain tumour in March 2010 and died in October – reasonable excuse for months 1-7 – unreliability of payments by clients not a reasonable excuse – penalty confirmed for other months … Continue reading Frost Group Ltd v Revenue and Customs: FTTTx 31 Oct 2012
Appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009– whether lack of a specific warning or knowledge of the penalty regime was a reasonable excuse-no-whether penalty disproportionate or unfair -no-appeal dismissed and penalty confirmed Citations: [2012] UKFTT 680 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: … Continue reading Incite Out Ltd v Revenue and Customs: FTTTx 31 Oct 2012
Appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- whether lack of a specific warning or cash flow problems were a reasonable excuse-no-appeal dismissed and penalty confirmed Citations: [2012] UKFTT 677 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 09 November 2022; Ref: scu.466229
PAYE -appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- whether lack of specific warning was a reasonable excuse – no- appeal dismissed Citations: [2012] UKFTT 594 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 09 November 2022; Ref: scu.466164
INCOME TAX-penalties – late payment of PAYE – paragraph 6 Schedule 56 Finance Act 2009 – whether payments made in time – whether HMRC behaved unfairly – whether reasonable excuse Citations: [2012] UKFTT 482 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 09 November 2022; Ref: scu.466123
FTTTx INCOME TAX – penalties – late payment of PAYE – penalties under Schedule 56 Finance Act 2009 – taxpayer unaware of new penalty regime – whether reasonable excuse – whether decision flawed because of failure to consider special circumstances – whether special circumstances – appeal dismissed Citations: [2012] UKFTT 463 (TC) Links: Bailii Jurisdiction: … Continue reading Algarve Granite Ltd v Revenue and Customs: FTTTx 20 Jul 2012
The deceased had first conveyed property to her solicitor. Leases back were then created in her favour, and then the freeholds were conveyed at her direction to her children and grandchildren. They were potentially exempt transfers. Held: (Millett LJ dissenting) The conveyance to the solicitor left the solicitor holding the property as bare trustee for … Continue reading Ingram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue: CA 28 Jul 1997
ANNUAL TAX ON ENVELOPED DWELLINGS – penalties for late filing of returns and payment of ATED – schedules 55 and 56 Finance Act 2009 – whether non-resident taxpayer’s ignorance of law was a reasonable excuse – no – whether HMRC’s decision on special circumstances could be revisited – no. Citations: [2019] UKFTT 606 (TC) Links: … Continue reading Tysim Holdings Ltd v Revenue and Customs (Annual Tax On Enveloped Dwellings – Penalties for Late Filing): FTTTx 27 Sep 2019
INCOME TAX – Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal dismissed. Citations: [2019] UKFTT 523 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 01 November 2022; Ref: scu.641357
INCOME TAX – penalty under Schedule 55 to Finance Act 2009 for failure to file a partnership return on time – permission given to admit late appeal – no reasonable excuse for failure to submit return on time – appeal dismissed Citations: [2019] UKFTT 39 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading B and M Coatings v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 18 Jan 2019
INCOME TAX – late filing penalties – reasonable excuse – reliance on another – reasonable care to avoid the failure – Schedule 55, Finance Act 2009 – appeal allowed Citations: [2019] UKFTT 87 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 25 October 2022; Ref: scu.635687
FTTTx Penalties for late payment of PAYE and NIC – schedule 56 Finance Act 2009 – twelve late payments – penalties levied at 4% for more than ten late payment failures- Appellant unaware of progressive nature of penalty regime – cash flow and administrative problems – reasonable excuse – no – appeal dismissed. Citations: [2012] … Continue reading Aquila Processing Ltd v Revenue and Customs: FTTTx 17 Feb 2012
FTTTx Income Tax – penalties for late payment of PAYE and NIC – Schedule 56 Finance Act 2009 – twelve late payments in 2010/11 – penalties levied at 4% where more than ten late payment failures – Appellant unaware that some payments made late and some paid late by only a few days – Appellant … Continue reading CV Staff Services Ltd (T/A Minster Cleaning Services) v Revenue and Customs: FTTTx 22 Feb 2012
FTTTx Penalties for late payment of PAYE and NIC – Schedule 56 Finance Act 2009 – eleven late payments – penalties levied at 4% where more than ten late payment failures -Appellant unaware of progressive nature of penalty regime and disputed number of late payments. Citations: [2012] UKFTT 140 (TC) Links: Bailii Taxes Management Updated: … Continue reading RA and JC Atkinson Ltd (T/A Minster Cleaning Services) v Revenue and Customs: FTTTx 17 Feb 2012
PAYE and NICs – late payment of amounts due during 2010-11 – penalty under Schedule 56 Finance Act 2009 – reasonable excuse – held that for period up to 1 June 2010, Appellant had reasonable excuse – insufficiency of funds attributable to events outside the Appellant’s control – penalty also imposed by reference to late … Continue reading Stone Manor Hotels Ltd v Revenue and Customs: FTTTx 6 Dec 2011
PAYE – Penalties under Schedule 56 Finance Act 2009 – whether ‘special circumstances’ reduction under para 9 or potential reasonable excuse under para 16 Schedule 56 must be considered by HMRC before assessing penalty – no – whether the penalty was disproportionate – no – whether penalty should be struck down due to perceived ‘unfairness’ … Continue reading Agar Ltd v Revenue and Customs: FTTTx 6 Dec 2011
INCOME TAX – penalties under Schedule 55 and Schedule 56 of Finance Act 2009. Citations: [2019] UKUT 391 (TCC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 04 October 2022; Ref: scu.646066
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 said that the claims had in effect already been decided against the claimants in an arbitration. … Continue reading Michael Wilson and Partners Ltd v Sinclair and Others: ComC 21 Sep 2012
The defendants had requested tenders for the design and construction of an offshore wind farm. The court now considered the situation arising because of inconsistencies between documents in the tender request. The successful tender was based upon an international standard (approved by one part of the tender), but which came to fail, breaching a different … Continue reading MT Hojgaard As v EON Climate and Renewables UK Robin Rigg East Ltd and Another: SC 3 Aug 2017
FTTTx Income tax PAYE – penalty for late payment – Sch 56 FA 2009 – effect of HMRC decision to delay assessing penalties until after year end – appeal dismissed Citations: [2013] UKFTT 669 (TC) Links: Bailii Statutes: Finance Act 2009 Jurisdiction: England and Wales Taxes Management Updated: 31 August 2022; Ref: scu.518622
FTTTx INCOME TAX – penalties for late payment of PAYE – whether reasonable excuse – No – Schedule 56 Finance Act 2009. Appeal dismissed. Citations: [2013] UKFTT 446 (TC) Links: Bailii Statutes: Finance Act 2009 Sch 56 Jurisdiction: England and Wales Income Tax Updated: 07 August 2022; Ref: scu.515214
Soft Drinks Industry Levy – Schedule 55 Finance Act 2009 – fixed penalty for late filing of SDIL return – Appellant unaware of obligation to file return – whether reasonable excuse – no – appeal dismissed Citations: [2020] UKFTT 478 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 25 July 2022; Ref: … Continue reading Fortune Foods UK Ltd v Revenue and Customs: FTTTx 27 Nov 2020
INCOME TAX – PAYE – Schedule 56 Finance Act 2009 – penalty for late payment – what constitutes late payment – based on time of receipt of cheque by HMRC, not clearance of cheque – either late or not, without flexibility – number of occasions considered – payment record for periods in other tax years … Continue reading Sportical Global Communications Ltd v Revenue and Customs: FTTTx 22 Aug 2012
INCOME TAX – Schedule 55 and 56 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return and a subsequent failure to pay tax on time – whether HMRC has proven failure – whether taxpayer had a reasonable excuse for her default – Permission to appeal out of time refused … Continue reading Witty v Revenue and Customs (Procedure : Other): FTTTx 18 Jun 2019
Income Tax : Penalty for Late Payment – Schedule 56 of Finance Act 2009 – whether reasonable excuse – no – appeal dismissed Citations: [2019] UKFTT 355 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 07 July 2022; Ref: scu.638541
The applicant was serving two life sentences for Mafia related activities. He challenged nine decrees issued by the Minister of Justice under which he was held under a special prison regime for a period of four years. His case related to delays by the courts in dealing with his challenge. The Court said: ‘the applicant … Continue reading Ganci v Italie: ECHR 30 Oct 2003
PAYE – Failure to PAYE Returns and PAYE as due – penalties raised under Schedule 56 Finance Act 2009 – Reasonable Excuse – Appeal Dismissed Citations: [2014] UKFTT B1 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 June 2022; Ref: scu.525325
The applicant had been refused a licence to operate within the farmer’s market. It sought judicial review of the rejection, but the respondent argued that it was a private company not susceptible to review. Held: The decisions of the Farmers Market were open to judicial review. The farmers markets were held on publicly owned land … Continue reading Hampshire County Council v Beer (T/A Hammer Trout Farm); Regina (Beer) v Hampshire Farmers’ Market Ltd: CA 21 Jul 2003
To protect her estate from Inheritance Tax, the deceased gave land to her solicitor, but then took back a lease. The solicitor then conveyed the land on freehold on to members of her family. Held: The lease-back by the nominee was not void as a grant of a lease to herself. Lord Hoffmann said: ‘whether … Continue reading Ingram and Another v Commissioners of Inland Revenue: HL 10 Dec 1998
Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for late filing of self-assessment return – income received from car park investment scheme – Appellant resident in Malaysia – unaware of need to file return – informed by scheme promoter that income not taxable because within UK annual personal allowance – … Continue reading Fei Ling v Revenue and Customs: FTTTx 13 Nov 2020
INCOME TAX – individual tax return – late filing penalties under Schedule 55 Finance Act 2009 – application for permission to make a late appeal – Martland applied – Application dismissed Citations: [2020] UKFTT 458 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 29 May 2022; Ref: scu.656869
Income Tax – late payment penalty Finance Act 2009 Schedule 56 – Self-Assessment – reasonable excuse – no – special reduction – no – appeal dismissed Citations: [2014] UKFTT 68 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 22 May 2022; Ref: scu.521698
FTTTX INCOME TAX – PAYE – penalties under Schedule 56, Finance Act 2009 – whether no liability for such penalties because – (1) the relevant late payments of PAYE were made during the currency of an agreement for deferred payment (para. 10, Sch 56, FA 2009) – found on the facts that 4 out of … Continue reading RJ Herbert Engineering Ltd v Revenue and Customs: FTTTx 11 Dec 2013
FTTTx Penalty against late payment of Capital Gains Tax – Schedule 56 Finance Act 2009 – reasonable excuse – appeal refused. Citations: [2013] UKFTT 712 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains Tax Updated: 16 May 2022; Ref: scu.519614
The appellant’s land was to be taken under compulsory purchase by the Council who wished to use it to assist Tesco in the construction of a new supermarket. Tesco promised to help fund restoration of a local listed building. Sainsbury objected an now appealed against the Court of Appeal’s overturning of the orer in its … Continue reading Sainsbury’s Supermarkets Ltd, Regina (on The Application of) v Wolverhampton City Council and Another: SC 12 May 2010
The liquidators of Bilta had brought proceedings against former directors and the appellant alleging that they were party to an unlawful means conspiracy which had damaged the company by engaging in a carousel fraud with carbon credits. On the pleaded facts, Mr Chopra and Mr Nazir were the directing organ of Bilta under its constitution. … Continue reading Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015
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
Corporation Tax – Capital allowances – s11 Capital Allowances Act 2001 – expenditure incurred on studies relating to the design and construction of offshore windfarms and their component parts including wind turbines and electrical cables – are the windfarms single items of plant – yes – in the alternative the wind turbines and electrical cables … Continue reading Gunfleet Sands Limited Gunfleet Sands II Limited Walney (UK) Offshore Windfarms Limite Dorsted West of Duddon Sands (UK) Limited v Revenue and Customs: FTTTx 3 Feb 2022
INCOME TAX – Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal dismissed. Permission to appeal out of time – refused. Citations: [2020] UKFTT 393 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 03 April 2022; Ref: scu.655347
Schedule 56 Finance Act 2009 – penalties for late payment of tax – Appellant advised by DWP that lump sum pension payment had been paid to her ‘net of tax’ which was subsequently discovered to be incorrect – whether reasonable excuse – yes – appeal allowed Citations: [2014] UKFTT 524 (TC) Links: Bailii Jurisdiction: England … Continue reading Spink v Revenue and Customs: FTTTx 28 May 2014
INCOME TAX – Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal dismissed. Citations: [2020] UKFTT 588 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 01 April 2022; Ref: scu.655333
INCOME TAX – Schedule 55 and 56 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – penalties for late payment – whether taxpayer had a reasonable excuse for his default – appeal allowed in part. Permission to appeal out of time – granted. Citations: [2020] UKFTT … Continue reading Jama v Revenue and Customs (Income Tax : Fixed and Daily Penalties for Failure To File A Self-Assessment): FTTTx 17 Aug 2020
INCOME TAX – Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal allowed in part. Citations: [2020] UKFTT 370 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 27 March 2022; Ref: scu.655310
Appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – whether lack of specific warning or cash flow problems a reasonable excuse – no – whether HMRC had acted unfairly – no – appeal dismissed Citations: [2012] UKFTT 660 (TC) Links: Bailii Taxes Management Updated: 24 March … Continue reading The Beeches Homecare Services v Revenue and Customs: FTTTx 24 Oct 2012
PAYE – late payment penalties under Schedule 56 Finance Act 2009 – whether reasonable excuse Citations: [2020] UKFTT 375 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 23 March 2022; Ref: scu.655306
(Income Tax/Corporation Tax : Penalty) Income tax, penalty for late filing of SA return; whether reasonable excuse; no; Finance Act 2009 Schedule 56 paragraph 16; appeal dismissed Citations: [2017] UKFTT 162 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 February 2022; Ref: scu.578531
The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003. Held: The underwriting year 2003 ends in the year of assessment 2003/4, and therefore ‘corresponds’ to that year of assessment. Accordingly, losses declared in May 2003, and other … Continue reading Blackburn (HM Inspector of Taxes) v Keeling: CA 21 Aug 2003
PAYE -appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- although HMRC spoke to appellant on a monthly basis they failed to inform him that the penalty regime would be vigorously enforced and instead told him that they were not sure how it would work – in accordance … Continue reading Kelcey and Hall Solicitors v Revenue and Customs: FTTTx 25 Oct 2012
FTTTX (Income Tax/Corporation Tax : Penalty) INCOME TAX – Late Payment Penalty – Schedule 56 Finance Act 2009 – Payment made by cheque – Cheque dishonoured by bank for an unknown reason – Whether reasonable excuse? – No – Whether special reduction incorrectly refused? – No – Appeal dismissed Citations: [2016] UKFTT 809 (TC) Links: … Continue reading Coomber v Revenue and Customs: FTTTx 6 Dec 2016
FTTTx (Capital Gains Tax/Taxation of Chargeable Gains : Other) Capital Gains Tax – late payment penalty – Schedule 56 Finance Act 2009 – whether reasonable excuse – insufficiency of funds -whether outwith his control- yes – appeal allowed in part Citations: [2016] UKFTT 810 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains Tax Updated: … Continue reading Crossley v Revenue and Customs: FTTTx 7 Dec 2016
Penalties – PAYE payments made late – whether ‘reasonable excuse’ or ‘special circumstances’ – No – Finance Act 2009, Schedule 56 – Appeal refused Citations: [2012] UKFTT 710 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 28 January 2022; Ref: scu.466647
PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- whether lack of specific warning was a reasonable excuse – no- appeal dismissed but penalty rate reduced in respect of one month as late payment due to technical fault at HMRC [2012] UKFTT 629 (TC) Bailii England … Continue reading Core Technology Systems (UK) Ltd v Revenue and Customs: FTTTx 8 Oct 2012
INCOME TAX – PAYE – Schedule 56 Finance Act 2009 – penalty for late payment – held payments under time to pay agreement only excluded where due after agreement requested – Whether penalty disproportionate – No – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – … Continue reading Friths Flexible Packaging Ltd v Revenue and Customs: FTTTx 24 Oct 2012
FTTTx Income Tax/Corporation Tax : Penalty – Income Tax – self assessment returns – late filing penalties – Schedule 55 Finance Act 2009 – application for permission to appeal out of time – reliance on third party – whether reasonable excuse – guidance in Data Select considered – permission not granted [2016] UKFTT 696 (TC) … Continue reading Hussain v Revenue and Customs: FTTTx 19 Oct 2016
Appeal against penalty imposed for late filing of income tax return. Lord Dson MR, Kitchin, Hamblen LJJ [2016] EWCA Civ 761 Bailii Finance Act 2009 Sch 55 England and Wales Income Tax Updated: 20 January 2022; Ref: scu.567246
appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009-whether insufficiency of funds was a reasonable excuse for the late payment – no- specifically excluded by paragraph 16 of Schedule 56 – whether the penalty disproportionate – no it was as laid down by the legislation – appeal dismissed … Continue reading AT Harris (T/A CR Management) v Revenue and Customs: FTTTx 7 Nov 2012
The Court was asked whether Lloyds Banking Group was entitled to redeem 3.3 billion pounds of loan notes which would otherwise carry a relatively high rate of interest, namely over 10% per annum. The loan notes are contingent convertible securities (perhaps inevitably known as ‘Cocos’), and are formally described as enhanced capital notes, or the … Continue reading BNY Mellon Corporate Trustee Services Ltd v LBG Capital No 1 Plc and Another: SC 16 Jun 2016
