INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – Residence abroad – whether taxpayer had a reasonable excuse for her default – appeal dismissed. Citations: [2020] UKFTT 95 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 November 2022; … Continue reading Byrne v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 17 Feb 2020
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
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – Family member’s illness – whether taxpayer had a reasonable excuse for her default – appeal dismissed. Permission to appeal out of time – refused. Citations: [2020] UKFTT 88 (TC) Links: Bailii Jurisdiction: … Continue reading Curran v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 14 Feb 2020
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – failure to properly administer online account -whether taxpayer had a reasonable excuse for her default – appeal dismissed. Citations: [2019] UKFTT 439 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Robinson-Lane v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties): FTTTx 8 Jul 2019
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: [2019] UKFTT 339 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 24 October 2022; Ref: scu.638514
INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for her default – appeal allowed in part. Citations: [2020] UKFTT 265 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 03 February 2022; Ref: scu.652285
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 . .
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – mental illness – whether taxpayer had a reasonable excuse for his default – appeal dismissed. . .
Where an action had been begun on basis of allegations of negligence and breach of trust, new allegations of fraud where quite separate new causes of claim, and went beyond amendments and were disallowed outside the relevant limitation period. Sections 23 and 36 and the absence of express statutory mention in the 1980 Act of … Continue reading Paragon Finance Plc (Formerly Known As National Home Loans Corporation Plc v D B Thakerar and Co (a Firm); Ranga and Co (a Firm) and Sterling Financial Services Limited: CA 21 Jul 1998
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
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
CONSTRUCTION INDUSTRY SCHEME – penalties for late filing of CIS returns – s 98A Taxes Management Act 1970 – schedule 55 to Finance Act 2009 – proportionality – special circumstances – reasonable excuse – effect of paragraph 17(3) of Schedule 55 to Finance Act 2009 – appeal allowed in part [2018] UKFTT 744 (TC) Bailii … Continue reading Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018
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
The claimant was the proprietor of a fourth legal charge on a title. It sought a declaration that a second charge in favour of the defendant was void as a clog on the proprietor’s equity of redemption. An advance secured by a first charge, also in favour of the defendant had been used to purchase … Continue reading Brighton and Hove City Council v Audus: ChD 26 Feb 2009
The banks appealed against a ruling that the OFT could investigate the fairness or otherwise of their systems for charging bank customers for non-agreed items as excessive relative to the services supplied. The banks said that regulation 6(2) could be used neither by the OFT, nor by individual consumers to object to their charges. Held: … Continue reading Office of Fair Trading (OFT) v Abbey National Plc and Others: SC 25 Nov 2009
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
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
FTTTx INCOME TAX – self-assessment – penalty for late filing of return – self-assessment declaration that taxpayer ‘may have to pay financial penalties and face prosecution’ if he gives false information – whether statutory obligation to make declaration – whether FA 2009, Sch 55 penalties are criminal under the European Convention on human rights – … Continue reading Pendle v Revenue and Customs: FTTTx 20 Jan 2015
Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for partnership’s failure to file self-assessment return on time – whether reasonable excuse – no – appeal dismissed Citations: [2018] UKFTT 695 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 06 December 2022; Ref: scu.632402
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
ANNUAL TAX ON ENVELOPED DWELLINGS – late filing of return – late filing penalties imposed under Schedule 55 to Finance Act 2009 – whether the conditions met for imposition of penalties – conditions met for paragraph 5 penalty but not for paragraph 4 penalties – whether Appellant had reasonable excuse for its delay in filing … Continue reading Bennedys Development Ltd v Revenue and Customs (Annual Tax On Enveloped Dwellings – Late Filing of Return): FTTTx 27 Jan 2021
The Court was asked whether the Crown is bound by the prohibition of smoking in most enclosed public places and workplaces, contained in Chapter 1 of Part 1 of the Health Act 2006. Held: However reluctantly, the claimant’s appeal was dismissed. Parliament must be assumed to have intended that the Crown be not bound by … Continue reading Black, Regina (on The Application of) v Secretary of State for Justice: SC 19 Dec 2017
Bank not liable for fraud of customer The appellant sought to make the bank liable for a fraud committed by the Bank’s customer, the appellant saying that the Bank knew or ought to have known of the fraud. The court was asked whether a party liable only as a dishonest assistant was a trustee, and … Continue reading Williams v Central Bank of Nigeria: SC 19 Feb 2014
Annual Tax on Enveloped Dwellings – Late filing of returns – Daily Penalties – Paragraph 4 of Schedule 55 to Finance Act 2009 – Paragraph 4(3) provides that the date specified in a notice under paragraph 4(1)(c) from which a daily penalty is payable can be prior to the date the notice is issued. HMRC … Continue reading Priory London Ltd v Revenue and Customs: UTTC 12 Aug 2022
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
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
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 her default – appeal dismissed. Permission to appeal out of time – refused. Citations: [2020] UKFTT 129 (TC) Links: Bailii Jurisdiction: England and Wales Income … Continue reading Lasek v Revenue and Customs (Income Tax – Fixed and Daily Penalties for Failure To File A Self-Assessment Return On Time): FTTTx 6 Mar 2020
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
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. Permission to appeal out of time – refused.’ Citations: [2020] UKFTT 136 (TC) Links: Bailii Jurisdiction: England and Wales Income … Continue reading Azir v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 9 Mar 2020
INCOME TAX – penalty for late filing of tax return and late payment of tax – reasonable excuse – difficulties contacting accountant – no reasonable excuse – Schedule 55, Finance Act 2009 – appeal dismissed Citations: [2019] UKFTT 85 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 09 November 2022; Ref: scu.635704
INCOME TAX – 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. Permission to appeal out of time – refused. Citations: [2020] UKFTT 135 (TC) Links: Bailii Jurisdiction: … Continue reading Naranjo-Martinez v Revenue and Customs (Procedure : Other): FTTTx 5 Mar 2020
INCOME TAX – application for permission to appeal out of time – appeal against penalties under Schedule 55 Finance Act 2009 – late filing of tax returns for the years 2010/11, 2011/12 and 2012/13 – whether a reasonable excuse for late filing’ Citations: [2020] UKFTT 137 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Ahmed v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 9 Mar 2020
INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalties for failure to file a self-assessment return on time – Residence abroad – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Permission to appeal out of time – refused. Citations: [2020] UKFTT 131 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Gilliland v Revenue and Customs (Income Tax – Fixed Penalties): FTTTx 6 Mar 2020
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 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment return – agent awaiting CIS information from contractor – new agent appointed but had to await clearance – requested information from HMRC – further delay in HMRC providing information – whether reasonable excuse – yes – appeal … Continue reading Wheeler v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 2 Jul 2019
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 – 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 – 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: [2019] UKFTT 453 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 October 2022; Ref: scu.641296
INCOME TAX – penalty for failure to make returns – Schedule 55 of the Finance Act 2009 Citations: [2019] UKFTT 540 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 October 2022; Ref: scu.641321
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
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – Appellant suffering long-term illness – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Citations: [2019] UKFTT 362 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 25 … Continue reading Adeokun v Revenue and Customs (Income Tax : Penalty): FTTTx 7 Jun 2019
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: [2019] UKFTT 365 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 25 October 2022; Ref: scu.638523
Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file partnership return on time – nominated partner unable to obtain consent of her partner to accounts and return – partner abroad receiving treatment for serious illness – whether reasonable excuse – yes – appeal allowed Citations: [2019] UKFTT … Continue reading Ansham White Solicitors v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 10 Jun 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
Income tax – assessments and penalties in respect of inaccuracies in the Appellant’s self-assessment returns for 2011-12 and 2012-13 – s 28 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – application for permission to appeal – whether reasonable excuse – guidance in Data Select … Continue reading Lalic v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 15 Oct 2018
INCOME TAX – penalties for late filing of PAYE returns – Schedule 55 Finance Act 2009 – whether to give permission for late appeal to HMRC against five of the penalties – no – whether special circumstances or reasonable excuse for failure in respect of which remaining penalty was imposed – no – appeal dismissed … Continue reading Country Foods (Swanage) Ltd v Revenue and Customs (Income Tax – Penalties for Late Filing): FTTTx 12 Jul 2019
INCOME TAX – self assessment – whether the Notice to File issued to the Appellant was issued under Section 8 of Taxes Management Act 1970 – yes – whether the Appellant’s tax return was filed late – yes – whether this late filing rendered the Appellant liable to a penalty imposed under Paragraph 3 of … Continue reading Collado v Revenue and Customs (Income Tax/Corporation Tax : Self Assessment – Penalty): FTTTx 22 Nov 2018
INCOME TAX – penalties for the late filing of return – Schedule 55 to the Finance Act 2009 – taxpayer brought into self-assessment due to PAYE underpayment – whether 8 TMA notice to file valid in law – whether service of the relevant notices for penalties to be imposable can be deemed – whether erroneous … Continue reading McMurray v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 7 Feb 2019
Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties Citations: [2019] UKFTT 334 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 21 October 2022; Ref: scu.638507
Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties Citations: [2019] UKFTT 345 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 21 October 2022; Ref: scu.638510
INCOME TAX – penalty under Schedule 55 to Finance Act 2009 for failure to file a tax return on time – whether to admit late appeal – special circumstances Citations: [2019] UKFTT 205 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 21 October 2022; Ref: scu.635754
INCOME TAX – late filing penalties – reasonable excuse – special circumstances – HMRC reliance on minority judgment – homeless – Schedule 55, Finance Act 2009 – appeal allowed Citations: [2019] UKFTT 86 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 21 October 2022; Ref: scu.635715
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
The claimant sought an order to prevent the defendant company from pursuing further an appeal against a decision made by an independent arbitator in their favour as regards the conduct of the defendant in the Premier League in 2006/2007. Held: The defendant had agreed to a binding arbitration. The claimant was enttled to the injunctive … Continue reading Sheffield United Football Club Ltd v West Ham United Football Club Plc: ComC 26 Nov 2008
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
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – validity of notice to file – whether taxpayer had a reasonable excuse for her default – appeal allowed in part. HMRC v Goldsmith followed. Citations: [2020] UKFTT 411 (TC) Links: Bailii Jurisdiction: … Continue reading Nestupova v Revenue and Customs: FTTTx 16 Oct 2020
FTTTx PROCEDURE – HMRC’s application to set aside decision in respect of a penalty for late return – paragraph 3 Schedule 55 Finance Act 2009 – alleged late submission of paper tax return followed by timely submission of online return – whether paper tax return a valid return – onus of proof in relation to … Continue reading Rosenbaum, Executor of The Estate of v Revenue and Customs: FTTTx 19 Sep 2013
The parties had contracted to trade global depository notes issued by the Peruvian government. Each made mistakes as to their true value, thinking them scraps worth a few thousand dollars, whereas their true value was over $8m. On the defendant recognising their worth, they sought to sell and pocket the profit. The claimant sought restitutionary … Continue reading Lehman Brothers International (Europe) v Exotix Partners Llp: ChD 9 Sep 2019
INCOME TAX – penalty charged under paras 1 and 3, Schedule 55 Finance Act 2009 – whether taxpayer liable to a penalty for failure to submit a tax return under s.8(1) Taxes Management Act 1970 (‘TMA’) – appeal allowed by First-tier Tribunal on basis that penalties were invalid because the decision to require a return … Continue reading Revenue and Customs v Goldsmith: UTTC 4 Nov 2019
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
(Procedure : Other) 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 her default – appeal dismissed. Citations: [2019] UKFTT 407 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 11 July 2022; … Continue reading Rothwell v Revenue and Customs: FTTTx 24 Jun 2019
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 – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – penalties ‘on hold’ during the course of a ‘voluntary arrangement’ – whether taxpayer had a reasonable excuse for his default – Permission to appeal out of time refused – appeal dismissed. Citations: … Continue reading Colville v Revenue and Customs: FTTTx 18 Jun 2019
INCOME TAX – 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 her default – appeal dismissed. Citations: [2019] UKFTT 397 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 11 July … Continue reading Micu v Revenue and Customs: FTTTx 18 Jun 2019
INCOME TAX – penalty for failure to make returns – Schedule 55 of the Finance Act 2009 – whether special circumstances – whether proportionate – late appeal – appeal dismissed – penalties reduced Citations: [2019] UKFTT 402 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 10 July 2022; Ref: scu.639128
Income Tax/Corporation Tax : Penalty – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns on time – fixed penalties for late payment of tax – employer had inadvertently used incorrect PAYE code which generated an under collection of income tax – Appellant unaware that he was obliged … Continue reading Mahood v Revenue and Customs: FTTTx 7 Jun 2019
INCOME TAX – penalties for failing to file self-assessment returns in order to claim relief for expenses exceeding pounds 2,500 – whether the penalties under paragraphs 5 and 6 of Schedule 55 Finance Act 2009 in respect of one of the tax years of assessment were properly determined in the light of paragraph 17(3) of … Continue reading Butterworth v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 29 Aug 2018
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
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
PENALTIES – fixed and daily penalties for failing to file a self-assessment return on time – whether the Respondents have established that the relevant penalty notices were delivered and complied with the requirements of Schedule 55 Finance Act 2009 – not in all cases – whether, in relation to the remaining penalties, a genuine belief … Continue reading Pearce v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 19 Jul 2018
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
Penalty – oral evidence given from outside the UK – Schedule 55 Finance Act 2009 – late return – taxpayer alleged that an earlier criminal tax investigation left him with a debilitating fear of making a mistake on his tax return for 2014/15 – whether a reasonable excuse – whether special circumstances – appeal dismissed … Continue reading Breen v Revenue and Customs: FTTTx 3 May 2022
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/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns on time – Appellant attempted to set up online account via Government Gateway but asserts he did not receive activation code – Appellant also asserts he did not receive paper … Continue reading Old v Revenue and Customs: FTTTx 5 Jul 2018
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed penalties for failure to file self-assessment returns – Appellant never self-employed but held two part time jobs both taxed under PAYE – incorrect codes applied by employers – self-assessment returns issued to collect underpaid tax – delay by Appellant … Continue reading Shakil v Revenue and Customs: FTTTx 6 Apr 2018
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
INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalty for failure to file an Employer Real Time Information (RTI) return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Application for leave to appeal out of time – dismissed. Citations: [2020] UKFTT 341 (TC) Links: Bailii Jurisdiction: … Continue reading Oceanic Creations London Ltd v Revenue and Customs (Income Tax – Fixed Penalty for Failure To File): FTTTx 24 Aug 2020
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – mental illness and personal problems – whether taxpayer had a reasonable excuse for his default – appeal allowed in part. Citations: [2020] UKFTT 334 (TC) Links: Bailii Jurisdiction: England and Wales Income … Continue reading Pirasana v Revenue and Customs (Income Tax : Fixed and Daily Penalties for Failure To File A Self-Assessment Return On Time): 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 dismissed. Citations: [2020] UKFTT 588 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 01 April 2022; Ref: scu.655333
INCOME TAX – Permission to appeal out of time -penalties for failure to make tax return – Schedule 55 of the Finance Act 2009 – Description: 2 Citations: [2020] UKFTT 376 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 01 April 2022; Ref: scu.655308
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/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 – penalty for failure to make returns – Schedule 55 Finance Act 2009 – whether penalties notified – whether reasonable excuse or special circumstances – appeal dismissed Citations: [2020] UKFTT 403 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 31 March 2022; Ref: scu.655351
Procedure – application for permission to appeal – appeal to HMRC out of time – whether reasonable excuse – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns for 5 years – appeal to HMRC out of time – Martland considered – Application refused Citations: … Continue reading Keyworth v Revenue and Customs (Application for Permission To Appeal – Appeal To Hmrc Out of Time): FTTTx 27 Oct 2020
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
INCOME TAX – penalty for failure to make returns – Schedule 55 of the Finance Act 2009 – whether reasonable excuse or special circumstances – appeal dismissed Citations: [2020] UKFTT 405 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 29 March 2022; Ref: scu.655319
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
INCOME TAX – Permission to appeal out of time -penalties for failure to make returns – Schedule 55 of the Finance Act 2009 Citations: [2020] UKFTT 377 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 March 2022; Ref: scu.655314
Procedure – application for permission to appeal – appeal to HMRC out of time – whether reasonable excuse – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment returns for 3 years and late payment penalties – appeal to HMRC out of time – Martland considered … Continue reading Zhang v Revenue and Customs (Application for Permission To Appeal – Appeal To HMRC Out of Time): FTTTx 27 Oct 2020
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 – Permission to make a late appeal – section 49 Taxes Management Act 1970 – penalties for late filing of tax returns – Schedule 55 Finance Act 2009 – reasonable excuse – special circumstances Citations: [2020] UKFTT 332 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 23 March 2022; … Continue reading Mcnaughton v Revenue and Customs (Income Tax – Permission To Make A Late Appeal): FTTTx 14 Aug 2020
Procedure – application for permission to appeal – whether reasonable excuse for failure to appeal in time – discovery assessments and penalties – S29 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – Martland considered – Application refused Citations: [2020] UKFTT 422 (TC) Links: Bailii … Continue reading Wells v Revenue and Customs (Application for Permission To Appeal – Whether Reasonable Excuse for Failure To Appeal In Time): FTTTx 23 Oct 2020
(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
INCOME TAX – penalty for failure to make returns – Schedule 55 of the Finance Act 2009 Citations: [2019] UKFTT 623 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 03 February 2022; Ref: scu.644042
