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Camping-On-Tyne v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 17 Jul 2015

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

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 – 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

Howard (T/A The Albion Inn) 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

Owens (T/A Buses Rhiwlas) v Revenue and Customs: FTTTx 15 Dec 2010

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

Ward v Revenue and Customs: FTTTx 20 Jun 2016

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

Thomson v Revenue and Customs: FTTTx 10 Dec 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 -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