Application of the Income Tax (PAYE) Regulations 2003 – delivery of P45 / P46 to new employer – basic rate tax code incorrectly applied by employer on a change of employment – whether taxpayer is entitled to credit for tax treated as deducted – PAYE . .
INCOME TAX – directions to recover PAYE income tax from individuals – whether Appellants were aware that employer had wilfully failed to deduct PAYE – whether 20 year extended time limit for assessments applied – Regulation 72, Income Tax (PAYE) Regulations 2003 Citations: [2020] UKFTT 193 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Budhdeo and Others v Revenue and Customs (Income Tax : Directions To Recover Paye Income Tax From Individuals): FTTTx 17 Apr 2020
FTTTx PAYE – late submission of P35 form – penalties – (1) whether leave to appeal late appropriate – No – (2) whether ‘reasonable excuse’ – No – Taxes Management Act 1970 and Income Tax (PAYE) Regulations 2003 – Appeal dismissed [2015] UKFTT 359 (TC) Bailii Income Tax (PAYE) Regulations 2003, Taxes Management Act 1970 … Continue reading Camping-On-Tyne v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 17 Jul 2015
INCOME TAX – discovery assessments – ss 29, 34, 36 and 118 of Taxes Management Act 1970 – no returns filed for relevant years – information from police raid – interaction with reg 72 Income Tax (PAYE) Regulations 2003 – whether discovery of . .
CORPORATION TAX – computation of profits – deductions – payments by Appellant before 2001 to employee benefit trust and after 2002 to family benefit trust – whether wholly and exclusively expended for the purposes of the Appellant’s trade – yes – whether Appellant’s profits computed in accordance with generally accepted accountancy practice – yes – … Continue reading Sempra Metals Ltd v Revenue and Customs: SCIT 7 Jul 2008
FTTTx INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse – appeal allowed in part Citations: [2013] UKFTT 586 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Littlewood Hire Ltd v Revenue and Customs: FTTTx 10 Oct 2013
FTTTx INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse – unfairness/proportionality – appeal allowed Citations: [2013] UKFTT 587 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Howard (T/A The Albion Inn) v Revenue and Customs: FTTTx 10 Oct 2013
FTTTx Income tax – failure of employer to operate correct PAYE code -whether employer liable to make good lost income tax – regulation 72 Income Tax (PAYE) Regulations 2003 – whether employer took reasonable care [2010] UKFTT 645 (TC) Bailii Income Tax (PAYE) Regulations 200372 England and Wales Income Tax Updated: 20 January 2022; Ref: … Continue reading Owens (T/A Buses Rhiwlas) v Revenue and Customs: FTTTx 15 Dec 2010
FTTTx Income Tax/Corporation Tax : Assessment/Self-Assessment – overpayment by employer of amount paid on account of sums they should have deducted under PAYE – whether excess repayable to employee directly – no – Reg 185 Income Tax (PAYE) Regulations 2003 Penalty – whether penalty correctly applied for deliberate and concealed behaviour in relation to errors … Continue reading Ward v Revenue and Customs: FTTTx 20 Jun 2016
Income tax – whether lump sum on termination of employment chargeable to income tax under section 62 ITEPA 2003 – held yes – whether additional tax recovered from employer creditable to former employee in full or in part as under regulation 185(2) Income Tax (PAYE) Regulations 2003 – held no – appeal allowed in part … Continue reading Rubio v Revenue and Customs: FTTTx 30 May 2012
FTTTX INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse -proportionality – appeal dismissed [2013] UKFTT 746 (TC) Bailii England and Wales Income Tax Updated: 28 November 2021; … Continue reading Thomson v Revenue and Customs: FTTTx 10 Dec 2013
FTTTx PAYE – incomplete P46 forms for new employees – employer’s failure to deduct basic rate tax – appeal against determination under regulation 80 Income Tax (PAYE) Regulations 2003 – appeal dismissed. [2013] UKFTT 610 (TC) Bailii Income Tax (PAYE) Regulations 2003 80 income Tax Updated: 25 November 2021; Ref: scu.517715
FTTTx NATIONAL INSURANCE CONTRIBUTIONS – INCOME TAX (PAYE) – worker supplied through intermediaries – ‘IR 35’ – whether worker would be employee if there were a contract between the worker and the client – no -Regulation 6, Social Security Contributions (Intermediaries) Regulations 2000 – s 48 Income Tax (Earnings and Pensions) Act 2003 – appeal … Continue reading Primary Path Ltd v Revenue and Customs: FTTTx 6 Jul 2011
FTTTx Income Tax: PAYE Regulations 2003: Employee (PAYE) Assessment to Best Judgment – Decision One – Assessment to Best Judgment – Decision Two – Sum Due to Be Recalculated as Directed – Decision Three – Adjourned for Recalculation and Settlement. Citations: [2011] UKFTT 198 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 17 … Continue reading Fresh Sandwich Bar v Revenue and Customs: FTTTx 23 Mar 2011
