the meaning of ‘relevant discounted securities’ as defined by schedule 13 to the Finance Act 1996 Citations: [2009] EWCA Civ 1010, [2009] STI 2745, [2009] BTC 631 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 December 2022; Ref: scu.375938
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2020] UKFTT 105 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 November 2022; Ref: scu.649189
(British Virgin Islands) Interlocutory issue as to who should manage the affairs of the Turkcell mobile telephone business pending the Board’s final adjudication (after a hearing which should take place this autumn) on the rights and wrongs of what happened in April and May 2007 and on the question whether, if Alfa is otherwise entitled … Continue reading Cukurova Finance International Ltd and Others v Alfa Telecom Turkey Ltd: PC 23 May 2012
RATING – valuation – value of lounges at Heathrow airport following events of 11 September 2001 in New York – claimed effects on passenger numbers and aircraft movements – whether matters physically manifest in locality – VT holding that they were though masked by other factors and reducing RVs – held VT wrong to conclude … Continue reading Re CIP Lounges at Heathrow Airport: LT 16 Mar 2009
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 . .
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
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
On the charterers’ orders the Angelic Grace was required to tie up alongside another vessel which they owned. Whilst unloading the weather turned and the vessels collided. Each blamed the other and the owners claimed a salvage. The court considered the clause ‘all disputes from time to time arising out of this contract shall . … Continue reading Aggeliki Charis Compania Maritima SA v Pagnan SpA – The Angelic Grace: CA 1995
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 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
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- 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
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – Permission to appeal out of time refused – appeal dismissed. Citations: [2019] UKFTT 459 (TC) Links: Bailii Statutes: Finance Act 2009 55 … Continue reading Iball v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 13 Jul 2019
INCOME TAX – penalties for late filing of returns – Schedule 55 Finance Act 2009 – whether determination by officer of HMRC required – no – whether special circumstances – no – appeal dismissed Citations: [2019] UKFTT 454 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 October 2022; Ref: scu.641259
Solicitor firms had been made bankrupt leaving a shortfall after thefts from client accounts of over 12 million pounds. The thief had diappeared, and the other partners were now discharged form bankruptcy. The Law Society accepted that it could not proceed to claim against the discharged bankrupts, but now sought recovery from their insurers. Held: … Continue reading Law Society of England and Wales and others v Shah and others: ChD 30 Nov 2007
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 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
The defendants appealed against confiscation orders made after a finding that they had been involved (separately) in the smuggling of tobacco, suggesting a conflict between the 1992 Regulations and the Directive. Held: The appeals variously failed and succeeded according to their facts. A person obtains a pecuniary advantage by evading duty or VAT even though … Continue reading White and Others v Regina: CACD 5 May 2010
The claimant, now in liquidation, sought to have set aside for economic duress the mediated settlement of its dispute with the defendant. The defendant sought disclosure of legal and similar advice given to the claimant. Held: Paragon Finance overruled the whole of the decision in Hayes v. Dowding and that the commentary in Phipson more … Continue reading Farm Assist Ltd v Secretary of State for Environment Food and Rural Affairs: TCC 12 Dec 2008
Income Tax : Penalty – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – reliance on agent – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2019] UKFTT 359 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Riley v Revenue and Customs: FTTTx 6 Jun 2019
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. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015
The agents of two neighbouring landowners orally agreed in the auction room that the plaintiff’s agent would refrain from bidding at auction and that the defendant, if his agent’s bid was successful, would divide the land according to an agreed formula, the details of which were to be agreed later. The defendant’s agent was successful, … Continue reading Pallant v Morgan: ChD 1952
The plaintiffs contracted to buy a plot of registered land with a house to be built on it. The developer had charged the estate as a whole to a bank to secure the development finance. The developer became insolvent and the bank sold the estate as mortgagee to the first defendant ‘subject to and with … Continue reading Lyus v Prowsa Developments Ltd: ChD 1982
The obligation of a guarantor under a contract ‘is not an obligation himself to pay a sum of money to the creditor, but an obligation to see to it that another person, the debtor, does something.’ When a repudiatory breach is accepted by the injured party to discharge the contract, all primary obligations remaining for … Continue reading Lep Air Services v Rolloswin Investments Ltd; Moschi v LEP Air Services: HL 1973
The existence and state of foreign proceedings are relevant to the exercise of the court’s discretion to stay an action on the ground of forum non conveniens. The essential test on which the court might exercise its discretion to stay the petition is if the court, as Lord Goff said, ‘is satisfied that there is … Continue reading de Dampierre v de Dampierre: HL 1988
The court reconsidered the law relating to penalty clauses in contracts. The first appeal, Cavendish Square Holding BV v Talal El Makdessi, raised the issue in relation to two clauses in a substantial commercial contract. The second appeal, ParkingEye Ltd v Beavis, raised the issue at a consumer level, with a separate issue under the … Continue reading Cavendish Square Holding Bv v Talal El Makdessi; ParkingEye Ltd v Beavis: SC 4 Nov 2015
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Para 23 of the Finance Act 2009 – fixed and daily penalties for late filing of self-assessment return – Appellant suffering from illness and depression causing initial delay – agent later added to delay by overlooking to file return despite reminders from Appellant – … Continue reading O’Neill v Revenue and Customs: FTTTx 12 Sep 2017
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed penalties for late filing of self-assessment returns – Appellant had ceased self-employment but had not notified HMRC – whether reasonable excuse – no – appeal dismissed Citations: [2017] UKFTT 685 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Morris v Revenue and Customs: FTTTx 11 Sep 2017
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – daily penalty for late filing of self-assessment return – Appellant had prematurely and erroneously registered with HMRC for self-assessment – Notice to File issued – s8A TMA 1970 – special circumstances – Sch 55 para 16 – Appellant unaware and … Continue reading Berthet v Revenue and Customs: FTTTx 14 Sep 2017
Capital Gains Tax – TMA 1970 s 12ZB Non-resident CGT return – Schedule 55 Finance Act 2009 – fixed penalties for late filing of self-assessment return – non-resident Appellant failed to report capital gain within 30 days of disposal – Appellant unaware of obligation introduced by Finance Act 2015 – whether reasonable excuse – yes … Continue reading Saunders v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Disposal): FTTTx 18 Oct 2017
INCOME TAX – self-assessment – penalty for failure to make returns – reasonable excuse – daily penalty – whether notice given by HMRC – Finance Act 2009, sch 55 Citations: [2017] UKFTT 744 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 01 April 2022; Ref: scu.598794
Income Tax/Corporation Tax : Penalty – INCOME TAX – paragraph 23(2)(b) schedule 55 Finance Act 2009 – penalty for failure to make returns – was reliance on a third party a reasonable excuse? – No – appeal dismissed Citations: [2017] UKFTT 663 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 30 March 2022; … Continue reading Zepinic v Revenue and Customs: FTTTx 4 Sep 2017
Income Tax/Corporation Tax : Penalty – INCOME TAX – penalty for failure to make returns – did appellant have a reasonable excuse for the failure? – No – jurisdiction of Tribunal to consider whether late filing penalties under schedule 55 Finance Act 2009 are unfair or disproportionate – s 6 Human Rights Act 1998 – … Continue reading Beer v Revenue and Customs: FTTTx 1 Sep 2017
Reference to Parliamentary Papers behind Statute The inspector sought to tax the benefits in kind received by teachers at a private school in having their children educated at the school for free. Having agreed this was a taxable emolument, it was argued as to whether the taxable benefit was the cost to the employer, or … Continue reading Pepper (Inspector of Taxes) v Hart: HL 26 Nov 1992
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
Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011
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
Annual Tax On Enveloped Dwellings – Tax Returns – s 159 and schedule 35 Finance Act 2013 – penalty for late filing of returns – schedule 55 Finance Act 2009 – whether defects in the penalty notices affected the penalties – yes – section 114 Taxes Management Act 1970 – whether taxpayer had a reasonable … Continue reading Chartridge Development Ltd v Revenue and Customs: FTTTx 16 Nov 2016
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 – Penalties under Schedule 56 Finance Act (FA) 2009 for late payment of Income Tax – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 591 (TC) Bailii England and Wales Income Tax Updated: 07 January 2022; Ref: scu.556409
FTTTx Income Tax – Penalties – delay in filing SA Return – whether reasonable excuse – No – whether special circumstances – No – Finance Act 2009, Schedule 55 – Appeal dismissed [2015] UKFTT 122 (TC) Bailii England and Wales Income Tax Updated: 28 December 2021; Ref: scu.544596
FTTTx Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – Appellant believed that a time to pay arrangement that had been agreed for tax due in the previous year continued and covered tax due in the following tax year – … Continue reading Howes v Revenue and Customs: FTTTx 11 Jun 2014
Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed … Continue reading Rivers v Revenue and Customs: FTTTx 23 May 2014
FTTTx Section 59C(3) and (4) Taxes Management Act 1970 and Schedule 56 Finance Act 2009 – penalty for late payment of tax – whether time to pay arrangement was agreed with HMRC – no – whether reasonable excuse that Appellant believed arrangement existed – no – appeal disallowed [2014] UKFTT 192 (TC) Bailii Taxes Management … Continue reading King v Revenue and Customs: FTTTx 12 Feb 2014
Gilt repo – purchase and resale of gilts – interest paid to interim holder not required to be paid to original holder but recognised in repurchase price – application of paragraph 15 Schedule 9 FA 96 – related transaction – effect of section 737A to 737C and 730A TA 88 – effect of section 97 … Continue reading DCC Holdings (UK) Ltd v Revenue and Customs: SCIT 8 May 2007
Cere Needed Releasing Future Claims A compromise agreement which appeared to claim to settle all outstanding claims between the employee and employer, did not prevent the employee later claiming for stigma losses where, at the time of the agreement, the circumstances which might lead to a claim were unknown to either party, and such losses … Continue reading Bank of Credit and Commerce International SA v Ali, Khan and others (No 1); BCCI v Ali: HL 1 Mar 2001
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
The applicant sought judicial review of the respondent’s grant of planning permission for a development which would affect her. The authority objected that the application was made after three months after their decision, and so leave should not be granted, and also that her application for leave having been refused, there was no jurisdiction in … Continue reading Regina v London Borough of Hammersmith and Fulham And Others, ex parte Burkett and Another: HL 23 May 2002
An assessment to income tax had been raised after the employee resold shares in the company issued through the employees’ share scheme at a price which the Revenue said was above the share value. The company appealed against a finding that tax was payable. Held: The appeal failed. The Revenue should calculate the price which … Continue reading Grays Timber Products Ltd v Revenue and Customs: SC 3 Feb 2010
The parties disputed the termination charges which BT was entitled to charge to mobile network operators for putting calls from the latter’s networks through to BT fixed lines with associated 08 numbers. BT had introduced new tariff charges. Held: The appeal was allowed unanimously and the decision of the CAT re-establised. BT was free to … Continue reading British Telecommunications Plc v Telefonica O2 UK Ltd: SC 9 Jul 2014
Damages on Construction not as Agreed The appellant had contracted to build a swimming pool for the respondent, but, after agreeing to alter the specification to construct it to a certain depth, in fact built it to the original lesser depth, Damages had been awarded to the house owner against a builder at the cost … Continue reading Ruxley Electronics and Construction Ltd v Forsyth: HL 29 Jun 1995
The Bank anticipated criticism in an ad hoc enquiry which was called to investigate its handling of a matter involving the claimant. The claimant sought disclosure of the documents created when the solicitors advised employees of the Bank in preparing to present the Bank’s case, and the Bank now appealed an order granting such access, … Continue reading Three Rivers District Council and others v Governor and Company of the Bank of England (No 6): HL 11 Nov 2004
Discrimination – Shifting Burden of Proof (Preliminary Ruling) A woman was employed as a speech therapist by the health authority. She complained of sex discrimination saying that at her level of seniority within the NHS, members of her profession which was overwhelmingly a female profession, were appreciably less well paid than members of comparable professions … Continue reading Enderby v Frenchay Health Authority and Another: ECJ 27 Oct 1993
The House considered a petition by a holder of 25 of the 100 issued shares in the company against the majority shareholder. The petitioner, an ex-employee, had been taken into management and then given his shares and permitted to take 50% of the company’s profits and a salary. Later the respondent in negotiations with the … Continue reading O’Neill and Another v Phillips and Others; In re a Company (No 00709 of 1992): HL 20 May 1999
The parties had cohabited for a long time, in a home bought by Ms Dowden. After the breakdown of the relationship, Mr Stack claimed an equal interest in the second family home, which they had bought in joint names. The House was asked whether, when a conveyance into joint names indicates only that each party … Continue reading Stack v Dowden: HL 25 Apr 2007
Application for directions in a pending appeal. The claimant alleged negligence against his former solicitors. After his successful claim was substantially overturned on appeal, he was made bankrupt.
Held: If the trustee adopted and pursued . .
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
