SCIT INCOME TAX – notices to produce documents and provide information – TMA 1970 s 19A – taxpayer agreeing to provide documents and information relating to income and claimed deductions – appeal stood over for further consideration of demand for documents relating to expenditure. Citations: [2004] UKSC SPC00448 Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading Taylor v HM Inspector of Taxes: SCIT 9 Dec 2004
SCIT Income tax – notice to taxpayer to produce documents in taxpayer’s possession or power – whether terms of notice reasonable – section 19A, Taxes Management Act 1970 Citations: [2004] UKSC SPC00454 Links: Bailii Statutes: Taxes Management Act 1970 19A Income Tax Updated: 28 June 2022; Ref: scu.221419
SCIT SELF-ASSESSMENT – Notice by the Inspector to the taxpayer calling for documents – Validity of notice – Acceptance by the Inspector that the notice had been complied with and that no penalties could be imposed upon the taxpayer – Whether the appeal should continue – Application for costs by the taxpayer – Taxes Management … Continue reading Self Assessed (No.2) v Inspector of Taxes: SCIT 22 Nov 1999
RETURN – self-assessment -notice of intention to inquire into return – taxpayer practising as a solicitor – notice requiring taxpayer to produce clients’ ledger and clients’ cash book and certain documents to support the entries in both – whether . .
Judges: Moses J Citations: [2004] EWHC 3123 (Admin) Links: Bailii Statutes: Taxes Management Act 1970 19A Jurisdiction: England and Wales Taxes Management Updated: 01 October 2022; Ref: scu.226909
Judges: Floyd J Citations: [2008] EWHC 2132 (Ch) Links: Bailii Statutes: Taxes Management Act 1970 19A Jurisdiction: England and Wales Taxes Management Updated: 19 July 2022; Ref: scu.276221
SCIT NOTICE under S.19A TMA 1970 – irrelevant objection to the notice – notice confirmed Citations: [2004] UKSC SPC00445 Links: Bailii Statutes: Taxes Management Act 1970 19A Taxes Management Updated: 28 June 2022; Ref: scu.221414
Appeal pursuant to Taxes Management Act 1970 (TMA) s.19A(6) against a notice issued pursuant to TMA s.19A – Appeal dismissed [2010] UKFTT 480 (TC) Bailii Taxes Management Act 1970 19A(6) England and Wales Income Tax Updated: 03 January 2022; Ref: scu.426636
SCIT Return Self Assessment; Taxes Management Act 1970 Section 19A Notice; compromise; appeals settled and withdrawn [2004] UKSC SPC00453 Bailii Taxes Management Act 1970 19A England and Wales Income Tax Updated: 09 November 2021; Ref: scu.221420
FTTTx INCOME TAX – Taxes Management Act 1970 ss. 8, 9A, 9ZA, 19A, 28A, 42, 43 and 50(6) – Appeal against amendment made by a closure notice – burden of proof – Whether amendment to an ‘unsolicited’ tax return subject to the time limit in s.9ZA – Appeal allowed Citations: [2013] UKFTT 144 (TC) Links: … Continue reading Weerasinghe v Revenue and Customs: FTTTx 13 Feb 2013
Income Tax; Closure Notice; Discovery Assessments; whether Appellant overcharged by assessments; whether Appellant negligently delivered incorrect returns; omission of sales; adequacy of business records; method of calculation of turnover and profit; takings build-up; relevance and calculation of funds obtained through gambling; applicability of Retail Price Index to takings build-up for year of enquiry to other … Continue reading Chapman v Revenue and Customs: FTTTx 22 Nov 2011
SCIT Income Tax – Enquiry under section 9A TMA 1970, requirement to produce and furnish documents under section 19A TMA 1970 – Taxpayer alleging enquiry opened and requirement made for vindictive reasons – Taxpayer arguing that section 19A did not confer authority to require documents to be created – Held: (1) the Tribunal was required … Continue reading Clarke v Revenue and Customs: SCIT 8 Jan 2009
Appeal against penalties for non compliance with Section 19A Taxes Management Act 1970 notices- Appellant claimed to have produced all the documents he had available Citations: [2010] UKFTT 531 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 18 July 2022; Ref: scu.426657
SCIT Income Tax; tax return; enquiry into returns; requests for information; notice requiring the production of documents; failure to produce adequate or sufficient information and documents; enquiry closed; notice amending return; appeal against amended self assessment; Taxes Management Act 1970 Sections 9A, 19A, 28A, 114; Notices of Determination under Regulations 49 and 55 of the … Continue reading Siwek (T/A Siwek Ltd) v Inland Revenue: SCIT 8 Sep 2004