The appellants sought to challenge their convictions for cheating the Inland Revenue. They were accused of having hidden assets and income from the revenue. The appellants objected to the use at trial of material obtained in a ‘Hansard’ interview. . .
Power to call in is administrative in nature The powers of the Secretary of State to call in a planning application for his decision, and certain other planning powers, were essentially an administrative power, and not a judicial one, and therefore it was not a breach of the applicants’ rights to a fair hearing before … Continue reading Regina (Holding and Barnes plc) v Secretary of State for Environment Transport and the Regions; Regina (Alconbury Developments Ltd and Others) v Same and Others: HL 9 May 2001
UTTC Corporation Tax – para 33 Sch 18 FA 98 – application for closure notice – discovery assessment made before enquiry opened – settled by agreement under s 54 Taxes Management Act 1970 – effect of settlement on scope and possible conclusions of enquiry – Olin v Scorer considered  UKUT 105 (TCC) Bailii England … Continue reading Easinghall Ltd v Revenue and Customs: UTTC 1 Mar 2016
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – agent failed to file return – whether reasonable excuse – no – appeal not allowed  UKFTT 105 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 28 December 2021; Ref: scu.544583
FTTTx INCOME TAX – penalties for late submission of employer’s P35 returns – application for permission to make a late appeal under section 49 Taxes Management Act 1970 – consideration of all the circumstances of the late appeals and of the merits of the substantive appeal sought to be brought – decision not to allow … Continue reading Burns v Revenue and Customs: FTTTx 24 Nov 2014
INCOME TAX – Penalty – Section 93A Taxes Management Act 1970 – late submission of partnership return – appeal submitted by a partner other than the ‘representative partner’ – whether Tribunal has jurisdiction to hear appeal – whether penalty invokes . .
FTTT INCOME TAX – Penalty for negligently delivering an incorrect tax return (Taxes Management Act 1970 s.95) – Whether omission from the tax return of relocation expenses paid by employer was negligent – Whether . .
FTTTx Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal allowed . .
FTTTx Company Tax – Penalties for late returns (Finance Act 1998, Sch 18, para 17) – Reasonable excuse (Taxes Management Act 1970, s.118(2)) – Returns submitted within deadline but rejected by HMRC as accounts . .
The Revenue and the taxpayer had agreed that the latter should pay andpound;15,000 in consideration of the Revenue taking no proceedings against him for tax penalties or interest. The taxpayer paid only andpound;5,000 and the Revenue sought summary . .
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