INCOME TAX – PAY AS YOU EARN – NATIONAL INSURANCE CONTRIBUTIONS – Intermediaries Legislation – IR35 – Personal Service Companies (PSC) – s.49 of the Income Tax (Pay As you Earn) Act 2003 (ITEPA) – Determinations under Regulation 80 of the ITEPA Regulations 2003 – Provision of IT consultancy services – notional or hypothetical contracts … Continue reading Ralc Consulting Ltd v Revenue and Customs (Income Tax – Pay As You Earn – National Insurance): FTTTx 29 Oct 2019

INCOME TAX – discovery assessment – tax avoidance scheme – ground of appeal against the quantum of assessment and not the efficacy of the scheme – ss 29 and 34 of Taxes Management Act 1970 – whether assessment validly made – pre-condition under s 29(5) -whether a hypothetical officer could have been reasonably expected to … Continue reading Contractor v Revenue and Customs (Income Tax – Discovery Assessment – Tax Avoidance Scheme): FTTTx 23 Feb 2021

INCOME TAX – Whether a notice to file pursuant to s 8 of the Taxes Management Act 1970 requiring taxpayer to file a return was validly issued – yes – Rogers and Shaw considered and applied – Whether late payment penalty correctly assessed and applied – yes – Appeal dismissed Citations: [2021] UKFTT 47 (TC) … Continue reading Burford v Revenue and Customs (Income Tax – Whether A Notice To File Pursuant): FTTTx 17 Feb 2021

INCOME TAX – discovery assessments and penalties – appeal to HMRC made 20 months after assessments issued – HMRC refused to admit late appeal – Section 49(2) Taxes Management Act 1970 – whether Tribunal should grant permission for the appeal to HMRC to be admitted out of time – Martland applied – Katib considered – … Continue reading Kaur v Revenue and Customs (Income Tax/Corporation Tax – Discovery Assessments and Penalties : Appeal): FTTTx 15 Nov 2019

INCOME TAX, JUDICIAL REVIEW – Whether adjustments made under s28B(4) of Taxes Management Act 1970 are ‘closure notices’ – whether requirements necessary for issue of accelerated payment notices met – whether HMRC entitled to issue a new accelerated payment notice having withdrawn an earlier notice Citations: [2020] UKUT 61 (TCC) Links: Bailii Jurisdiction: England and … Continue reading Reid, Emblin v Revenue and Customs: UTTC 3 Mar 2020

FTTTx Income Tax – Claimed under-payment of Income Tax under the PAYE Regulations – payments to part-time bar workers (generally students) – Penalties under section 98A(2)(a) Taxes Management Act 1970 for failing to deliver returns for PAYE purposes – whether there was neglect, enabling HMRC to make assessments for earlier years – Appeal allowed in … Continue reading Brown and Another (T/A Gamekeeper Inn) v Revenue and Customs: FTTTx 9 Apr 2013

Income tax – section 59C Taxes Management Act 1970-surcharge for late payment – reasonable excuse. Held: reasonable excuse did not continue throughout period of default. Appeal dismissed. Citations: [2011] UKFTT 306 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 November 2022; Ref: scu.443071

FTTTx INCOME TAX – Losses – whether losses relating to purchase and resale of commercial properties by appellant attributable to appellant’s UK property business (s264 Income Tax (Trading and Other Income Act) 2005) or whether the losses were trading losses – losses were trading losses – whether ‘discovery amendment’ under s30B(1) Taxes Management Act 1970 … Continue reading Albermarle 4 Llp v Revenue and Customs: FTTTx 30 Jan 2013

FTTTx INCOME TAX – late filing penalties – reasonable excuse – no – appeal dismissed – section 93 Taxes Management Act 1970 Citations: [2012] UKFTT 686 (TC) Links: Bailii Income Tax Updated: 09 November 2022; Ref: scu.466262

FTTTx INCOME TAX – penalty for late filing of tax return – section 93 (2) Taxes Management Act 1970 – first and second surcharges under sections 59C (2) and (3) Taxes Management Act 1970 in respect of late payment of tax – whether reasonable excuse Citations: [2012] UKFTT 624 (TC) Links: Bailii Statutes: Taxes Management … Continue reading Woolley v Revenue and Customs: FTTTx 4 Oct 2012

INCOME TAX – late payment surcharges – notification of change of address – reasonable excuse – sections 59B and 59C Taxes Management Act 1970 Citations: [2012] UKFTT 654 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59B 59C Jurisdiction: England and Wales Income Tax Updated: 09 November 2022; Ref: scu.466204

FTTTx INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal dismissed Citations: [2012] UKFTT 231 (TC) Links: Bailii Income Tax Updated: 03 November 2022; Ref: scu.462656

FTTTx Income tax – limited liability partnership acquired licence to film rights and sub-licensed rights to distributor – complex financing arrangements involving loans to members of the partnership and defeasance deposit by the distributor – whether partnership carrying on a trade (a precondition for members to claim relief for a prepayment of interest on their … Continue reading Eclipse Film Partners No 35 Llp v Revenue and Customs: FTTTx 20 Apr 2012

INCOME TAX – penalties for late delivery of partnership returns – whether evidence that appellant was the person required to deliver the return by s 12AA(2) Taxes Management Act 1970 – penalties cancelled. Citations: [2018] UKFTT 540 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 October 2022; Ref: scu.632309

Income tax – self assessment – late filing – requirements of s.8(1) Taxes Management Act 1970 – burden of proof – inferences of fact – Platt and Qureshi considered – Edwards applied – HMRC failed to prove necessary fact pleaded – reasonable excuse – yes – special circumstances – no – appeal allowed. Citations: [2019] … Continue reading Griffiths v Revenue and Customs (Income Tax – Self Assessment – Late Filing): FTTTx 28 Jun 2019

INCOME TAX – Discovery Assessment – Section 29 Taxes Management Act 1970 – whether HMRC made a discovery of an insufficiency to tax – whether it was ‘stale’ – Beagles applied – duty of candour – obligation on HMRC to assist the Tribunal in furthering the overriding objective of dealing with cases fairly and justly’ … Continue reading Jafari v Revenue and Customs (Income Tax – Discovery Assessment): FTTTx 13 Nov 2019

Income tax – Section 28A(1) and (2) Taxes Management Act 1970 – appeal against Closure Notice and Revenue Amendment – whether appellant ‘trading’ and whether entitled to deduct payments made to family members to fund property dealings which ultimately proved abortive were an allowable business expense – no – profits correctly assessed by HMRC – … Continue reading Lim v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 2 Jul 2019

Income tax – assessments and penalties in respect of inaccuracies in the Appellant’s self-assessment returns for 2011-12 and 2012-13 – s 28 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – application for permission to appeal – whether reasonable excuse – guidance in Data Select … Continue reading Lalic v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 15 Oct 2018

INCOME TAX – application for closure notice under section 28A(4) Taxes Management Act 1970 – application granted Citations: [2018] UKFTT 561 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 25 October 2022; Ref: scu.632316

INCOME TAX – whether appellant had under-declared trading profits -discovery assessments – s 29 Taxes Management Act 1970 – whether discovery had become stale – penalties for inaccuracies in tax returns – schedule 24 Finance Act 2007 – whether conduct deliberate and concealed – appeal allowed in part Citations: [2019] UKFTT 99 (TC) Links: Bailii … Continue reading Chaudhary v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 14 Feb 2019

Appeal against estimated and further assessments for 1994-95 and 1995-96 Whether Appellant a Partnership – Whether Notice of Hearing valid – Appeal dismissed – Rules 11, 13 and 31 of the Tribunal (First-tier Tribunal) (Tax Chamber) Rules 2009 – sections 50 and 111 Taxes Management Act 1970 Citations: [2009] UKFTT 371 (TC) Links: Bailii Jurisdiction: … Continue reading London and Essex Cleaning Services (Southern) v Revenue and Customs: FTTTx 17 Dec 2009

Application for permission to appeal out of time – Whether reasonable excuse – No – Whether any other reasons to allow late appeal – No -Application dismissed – s 49 Taxes Management Act 1970 Citations: [2010] UKFTT 172 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 15 October 2022; Ref: scu.422191

FTTTx INCOME TAX – Surcharge on unpaid income tax – tax paid late – taxpayer believed he had longer to pay – conduct of HMRC led to taxpayer’s conclusions – whether taxpayer had reasonable excuse – Appeal allowed – Taxes Management Act 1970 s.59 C (9). Citations: [2010] UKFTT 114 (TC) Links: Bailii Jurisdiction: England … Continue reading Waddington v Revenue and Customs: FTTTx 10 Mar 2010

INCOME TAX – construction industry scheme- penalty under section 98A Taxes Management Act 1970- late submission of monthly return – whether reasonable excuse Citations: [2012] UKFTT 550 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 October 2022; Ref: scu.466090

INCOME TAX – surcharges on unpaid income tax – income tax paid by due date but subsequently refunded by HMRC – whether income tax unpaid on relevant surcharge dates – section 59C(2) and (3) Taxes Management Act 1970 – appeal allowed Citations: [2009] UKFTT 367 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading McMullan v Revenue and Customs: FTTTx 15 Dec 2009

FTTTx Income Tax – Repayment claim for 2008/09 – Whether outwith time-limit – Yes – Schedule 1AB Taxes Management Act 1970 – Application for strike-out under Rule 8(2) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Application granted Citations: [2014] UKFTT 694 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Bbosa v Revenue and Customs: FTTTx 18 Jul 2014

FTTTx Income tax – determination under section 28C TMA – whether right of appeal to the tribunal- held: no. Citations: [2011] UKFTT 471 (TC) Links: Bailii Statutes: Taxes Management Act 1970 28C Jurisdiction: England and Wales Income Tax Updated: 17 September 2022; Ref: scu.443159

FTTTx INCOME TAX – Surcharges on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 196 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Income Tax Updated: 17 September 2022; Ref: scu.442905

SCIT SHARE OPTIONS – unapproved scheme – gains by employee – whether charge to income tax arises when options exercised but shares not sold – yes – ICTA 1988 s 135(1). ASSESSMENT – power to raise assessment – whether loss of tax attributable to negligent conduct on the part of the Appellant or the person … Continue reading An Employee v Revenue and Customs: SCIT 19 Mar 2008

INCOME TAX – penalty charged under paras 1 and 3, Schedule 55 Finance Act 2009 – whether taxpayer liable to a penalty for failure to submit a tax return under s.8(1) Taxes Management Act 1970 (‘TMA’) – appeal allowed by First-tier Tribunal on basis that penalties were invalid because the decision to require a return … Continue reading Revenue and Customs v Goldsmith: UTTC 4 Nov 2019

Carrying back losses claims over period when law changed. Judges: David Richards, Henderson, Moylan LJJ Citations: [2019] EWCA Civ 1719, [2019] WLR(D) 567 Links: Bailii, WLRD Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Income Tax Updated: 06 September 2022; Ref: scu.642674