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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 – 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

Yorkshire Bank Finance Ltd v Mulhall and Another: CA 24 Oct 2008

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

Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

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

Acts

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

Powerplus Engineering Ltd v Revenue and Customs: FTTTx 4 Feb 2014

FTTTx 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 [2014] UKFTT 152 (TC) Bailii Finance Act 2009 Sch 56 England and Wales Taxes Management, Income Tax Updated: 30 … Continue reading Powerplus Engineering Ltd v Revenue and Customs: FTTTx 4 Feb 2014

RJ Herbert Engineering Ltd v Revenue and Customs: FTTTx 11 Dec 2013

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

Sainsbury’s Supermarkets Ltd, Regina (on The Application of) v Wolverhampton City Council and Another: SC 12 May 2010

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

Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015

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

Wiseman v Revenue and Customs: FTTTx 25 Aug 2020

Capital Gains Tax – Information Notice Issued Under Schedule 36 To The Finance Act 2008 – objection to disclosure on grounds of legal professional privilege – application under the Information Notice: Resolution of Disputes as to Privileges Communications Regulations 2009 SI 2009/1916 Citations: [2022] UKFTT 75 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains … Continue reading Wiseman v Revenue and Customs: FTTTx 25 Aug 2020

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

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

Spink v Revenue and Customs: FTTTx 28 May 2014

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

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 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

The Beeches Homecare Services v Revenue and Customs: FTTTx 24 Oct 2012

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

Kelcey and Hall Solicitors v Revenue and Customs: FTTTx 25 Oct 2012

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

Coomber v Revenue and Customs: FTTTx 6 Dec 2016

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

Crossley v Revenue and Customs: FTTTx 7 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

Core Technology Systems (UK) Ltd v Revenue and Customs: FTTTx 8 Oct 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 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

Friths Flexible Packaging Ltd v Revenue and Customs: FTTTx 24 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

Hussain v Revenue and Customs: FTTTx 19 Oct 2016

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

AT Harris (T/A CR Management) v Revenue and Customs: FTTTx 7 Nov 2012

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

Porter v The Commissioner for Revenue and Customs: FTTTx 7 Jun 2016

FTTTx Income Tax/Corporation Tax : Penalty – Income Tax – penalties – late submission of SA and partnership Returns – late payment of tax – whether reasonable excuse(s) – TMA 1970 and Finance Act 2009, Schedules 55 and 56 – Appeal allowed in part [2016] UKFTT 401 (TC) Bailii England and Wales Income Tax Updated: … Continue reading Porter v The Commissioner for Revenue and Customs: FTTTx 7 Jun 2016

Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016

Ftttx INCOME TAX – late submission of tax returns – assessments under Section 36 Taxes Management Act 1970 – imposition of penalties under Schedule 41 to Finance Act 2008 – whether properly notified by HMRC – no – penalties imposed under Schedule 56 to Finance Act 2009 – whether reasonable excuse – no – whether … Continue reading Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016

Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016

The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by Airtours. Held: The appeal was dismissed (Clarke and Carnwath LL dissenting) For the VAT to … Continue reading Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016

Luddington Golf Club Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 22 Jul 2015

FTTTx Penalty – late payment of PAYE and NICs – FA 2009 Schedule 56 – whether a reasonable excuse for late payment – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – application to bring a late appeal – appeal dismissed [2015] UKFTT 361 (TC) Bailii … Continue reading Luddington Golf Club Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 22 Jul 2015

Gatward v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 14 Sep 2020

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 her default – appeal allowed. Permission to appeal out of time – allowed. [2020] UKFTT 363 (TC) Bailii England and Wales … Continue reading Gatward v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 14 Sep 2020

Falconwood Employment Agency Ltd v Revenue and Customs: FTTTx 4 Aug 2014

FTTTx INCOME TAX – Penalties – late payment of PAYE and NICs – Schedule 56 Finance Act 2009 – whether reasonable excuse due to insufficiency of funds – no- whether penalty unfair – no – whether penalty disproportionate – no. [2014] UKFTT 757 (TC) Bailii Taxes Management, Income Tax Updated: 20 December 2021; Ref: scu.535803

The Knoll Care Home Ltd v Revenue and Customs: FTTTx 4 Aug 2014

FTTTx INCOME TAX – Penalties – late payment of PAYE and NICs – Schedule 56 Finance Act 2009 – whether reasonable excuse due to insufficiency of funds – no – whether reasonable excuse due to failure to warn – no – whether penalty unfair – no – whether penalty disproportionate – no. [2014] UKFTT 756 … Continue reading The Knoll Care Home Ltd v Revenue and Customs: FTTTx 4 Aug 2014

Kondel v Revenue and Customs: FTTTx 11 Jun 2014

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 [2014] UKFTT 595 (TC) Bailii Finance Act 2009 56 Income Tax Updated: 05 December 2021; Ref: … Continue reading Kondel v Revenue and Customs: FTTTx 11 Jun 2014

Howes v Revenue and Customs: FTTTx 11 Jun 2014

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

Rivers v Revenue and Customs: FTTTx 23 May 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

King v Revenue and Customs: FTTTx 12 Feb 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

Hong Kong Fir Shipping Co v Kawasaki Kisen Kaisha Ltd: CA 20 Dec 1961

The plaintiffs had recently acquired the ship the ‘Hong Kong Fir’ and contracted to charter it to the defendants, but being late in delivering it, the defendants cancelled the charterparty contract. The plaintiffs said the repudiation was wrongful, and that the ship was fit to charter. Held: ‘authority over many decades and reason support the … Continue reading Hong Kong Fir Shipping Co v Kawasaki Kisen Kaisha Ltd: CA 20 Dec 1961

Photo Production Ltd v Securicor Transport Ltd: HL 14 Feb 1980

Interpretation of Exclusion Clauses The plaintiffs had contracted with the defendants for the provision of a night patrol service for their factory. The perils the parties had in mind were fire and theft. A patrol man deliberately lit a fire which burned down the factory. It was an unresolved issue whether the employee intended to … Continue reading Photo Production Ltd v Securicor Transport Ltd: HL 14 Feb 1980

Pendragon Plc and Others v HM Revenue and Customs: CA 23 Jul 2013

The Revenue had imposed a penalty on the appellants saying that their arrangement for the sale and VAT taxation of demonstrator cars was, in European law terms. The taxpayer sought re-instatment of the First Tier Tribunal judgment in its favour. Held: The appeal succeeded: ‘the First-Tier Tribunal was entitled, on a comprehensive objective evaluation of … Continue reading Pendragon Plc and Others v HM Revenue and Customs: CA 23 Jul 2013

E D and F Man Liquid Products Ltd v Patel and Another: CA 4 Apr 2003

The rules contained two occasions on which a court would consider dismissal of a claim as having ‘no real prospect’ of success. Held: The only significant difference between CPR 24.2 and 13.3(1), is that under the first the overall burden of proof rests upon the claimant to establish that there are grounds for his belief … Continue reading E D and F Man Liquid Products Ltd v Patel and Another: CA 4 Apr 2003

Brazzill and Others v Willoughby and Others: CA 27 May 2010

The regulated bank Kaupthing Singer and Friedlander Ltd (KSF) was in financial difficulties. The Bank of England required KSF to credit to a trust account all future deposits. KSF later went into insolvency. Some deposits had been credited to the trust account but not all. The court was asked whether the sum held was for … Continue reading Brazzill and Others v Willoughby and Others: CA 27 May 2010

Gladman Commercial Properties v Fisher Hargreaves Proctor and Others: CA 14 Nov 2013

The claimant appealed against the striking out of his claims for fraudulent or negligent misrepresentation as to the suitability for deveopment of two former fire service properties. The court had said that a settlement with co-tortfeasors operated to settle also this matter. Held: The appeal was dismissed. The judge’s conclusion was plainly correct. Longmore, Ryder, … Continue reading Gladman Commercial Properties v Fisher Hargreaves Proctor and Others: CA 14 Nov 2013

Good Law Project Ltd and Others, Regina (on Application of) v Secretary of State for Health and Social Care: Admn 18 Feb 2021

Failure to Publish Contracts awards details Challenge to alleged failures by the Secretary of State to comply with procurement law and policy in relation to contracts for goods and services awarded following the onset of the COVID-19 pandemic. Held: The contracts had been awarded under emergency conditions and provisions, but there remained a requirement that … Continue reading Good Law Project Ltd and Others, Regina (on Application of) v Secretary of State for Health and Social Care: Admn 18 Feb 2021

In re H and R (Minors) (Child Sexual Abuse: Standard of Proof): HL 14 Dec 1995

Evidence allowed – Care Application after Abuse Children had made allegations of serious sexual abuse against their step-father. He was acquitted at trial, but the local authority went ahead with care proceedings. The parents appealed against a finding that a likely risk to the children had still been been found. Held: A care order could … Continue reading In re H and R (Minors) (Child Sexual Abuse: Standard of Proof): HL 14 Dec 1995