The taxpayer company wanted to appeal an assessment to corporation tax. It applied for a postponment of some part of the tax pending the appeal. That was refused, and it appealed to the high court. The revenue now appealed that court’s decision saying that the court had failed to take heed of one of its … Continue reading Inspector of Taxes v Pumahaven Ltd: CA 8 May 2003
CAPITAL GAINS TAX – late payment – first and second surcharges – section 59C Taxes Management Act 1970 – taxpayer allegedly misled by telephone advice from HMRC – whether reasonable excuse – no – appeal dismissed. Citations: [2013] UKFTT 85 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Capital Gains Tax Updated: 14 November … Continue reading Brucciani v Revenue and Customs: FTTTx 30 Jan 2013
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
Penalty – s8 Taxes Management Act 1970 – proof of service a prerequisite to a penalty – ‘Return Summary’ inadequate/unreliable evidence. Citations: [2019] UKFTT 490 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 26 October 2022; Ref: scu.641280
Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 Citations: [2011] UKFTT 519 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 31 August 2022; Ref: scu.449465
Losses which had been incurred in speculative non-commercial trading in shares and commodities were not ‘trade’ losses for income tax purposes, even though the tax payer intended to become involved in fund management as a career, and had intended these activities to be a commercially successful series. The taxpayer had claimed up to sixteen calls … Continue reading Wannell v Rothwell (Inspector of Taxes): ChD 29 Mar 1996
FTTTx NOTICE UNDER TMA 1970 s.20 without naming the taxpayer – whether subs (8A) satisfied – yes – whether consent should be given to the Notice – yes Citations: [2009] UKFTT 70 (TC) Links: Bailii Statutes: Taxes Management Act 1970 20 Taxes Management Updated: 30 July 2022; Ref: scu.373590
The taxpayer company had been refused a statutory Construction Industry Scheme certificate. The General Commissioners allowed the company’s appeal and itself issued a certificate. The revenue said the Commissioners had no jurisdiction either to hear an appeal or to issue such a certificate. Held: The scheme created by the 1971 Act was a special one. … Continue reading Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004
LT CAPITAL GAINS TAX- s47(1) of Taxes Management Act 1970 – valuation of half-share in house and garden – value as a vacant house – comparables – evidential value of anonymised comparables – whether adjustment to reflect lettings – development value of rear garden – adjustment to reflect half share – whether sale prices disclosed … Continue reading HM Inspector of Taxes v Hatt: LT 13 Nov 2001
The inspector had issued an assessment under the section to recover a tax rebate incorrectly made to the tax payer. The taxpayer appealed. Held: The inspector claimed the repayment had been in error. The Act made that reclaim discretionary. The commissioners had decided that the reclaim was itself a mistake. However their decision which was … Continue reading Guthrie (Inspector of Taxes) v Twickenham Film Studios Ltd: ChD 27 Sep 2002
INCOME TAX – out of time assessments – whether loss of tax attributable to fraudulent or negligent conduct of Appellant – yes – appeal dismissed – TMA 1970 s 36(1) Citations: [2002] UKSC SPC00358 Links: Bailii Statutes: Taxes Management Act 1970 36(1) Income Tax Updated: 10 June 2022; Ref: scu.195397
The inspector disallowed a claim for enterprise investment relief, saying that not all the funds raised were to be used for a qualifying purpose. Held: The proceeds of a share issue had been used in part to pay a dividend. The issue did not qualify. The inspector’s refusal yto authorise exemption was a decision refusing … Continue reading Forthright (Wales) Limited v A L Davies (HM Inspector of Taxes): ChD 18 Mar 2004
A tax penalty of andpound;21,000 was justified as this was not the maximum penalty. Citations: Times 30-Dec-1993 Statutes: Taxes Management Act 1970 51 Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 10 June 2022; Ref: scu.90545
Before the appeal had been concluded under section 45(3), one of the two commissioners was incapacitated. The taxpayer appealed the refusal of a de novo hearing and the replacement of the tax commissioner. Held: The reconstitution of the panel did not require the consent of the parties. The balance of authority was that the incapacity … Continue reading Hitch, Regina (on the Application of) v Commissioners for the Special Purposes of the Income Tax Acts: Admn 4 Mar 2005
Judges: Longmore, Lewison, Asplin LJJ Citations: [2017] EWCA Civ 1962, [2018] BPIR 273, [2018] STC 38, [2017] WLR(D) 797, [2018] BTC 1 Links: Bailii, WLRD Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Taxes Management Updated: 26 May 2022; Ref: scu.601132
FTTTx Income Tax – Section 59C Taxes Management Act 1970 – surcharges for late payment of tax – whether reasonable excuse – no – appeal disallowed Citations: [2014] UKFTT 527 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 19 May 2022; Ref: scu.526871
The claimant solicitor sought a judicial review of a requirement made by the revenue that he must produce the papers of his client taxpayer under the section. Held: The effect of the section was to require a notice to be given by a commissioner and not by an inspector, and altered the applicable provisions according … Continue reading Regina (Cooke) v Revenue and Customs Commissioners: QBD 30 Jan 2007
The court considered the nature of allowable expenses for an investment company: ‘the notion behind this Section may be thought to be that the expenditure is something which if you were looking at the profits and gains under Schedule D would be deductible as a sum of money wholly and exclusive expended for the purpose … Continue reading Norman v Golder (Inspector of Taxes): 1944
HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982
FTTTx Joint application by Appellant and Respondent under Section 28Z TMA 1970 – Capital Gains tax – Private residence relief – Sale of part of grounds for residential development -Construction work commenced before contractual disposal – Whether land fell to be regarded as part of grounds -Yes – Whether relief due – Yes [2013] UKFTT … Continue reading Dickinson v Revenue and Customs: FTTTx 30 Sep 2013
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 . .
High income child benefit charge – discovery assessment -whether s 29(1)(a) Taxes Management Act 1970 can be construed as extending to discovery that respondent should have been assessed to income tax in respect of the high income child benefit . .
FTTTx INCOME TAX – loss relief for farming losses – whether restriction on loss relief in section 67 Income Tax Act 2007 only applies to ‘hobby’ farming – no – whether Appellant’s farming activities met the . .
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
The taxpayer appealed against a decision confirming the Commissioners’ power to impose a penalty on him. It was said that his solicitors’ firm had negligently understated its profits. A settlement was proposed allowing a withdrawal of the return, which the claimant said was inconsistent with a penalty. Held: There had been no error of law … Continue reading Stockler v HM Revenue and Customs: ChD 22 Sep 2009
The taxpayers sought determination by the court of their various claims for group tax relief. The High Court had declined jurisdiction. Held: The appeal was allowed. The judge’s attitude was one which would perhaps appeal to most lawyers experienced in tax matters if Community law considerations could be left out of account, but Community law … Continue reading Loss Relief Group, Test Claimants In v Inland Revenue: CA 28 May 2004
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 363 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 25 November 2022; Ref: scu.443076
Citations: [2006] EWHC 300 (Ch), 77 TC 484 Links: Bailii Statutes: Taxes Management Act 1970 97AA(1)(a) Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 19 November 2022; Ref: scu.341763
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
INCOME TAX – whether name of appellant incorrect on Notice to File self-assessment tax return – if so, whether this invalidates the Notice – TMA s 114 considered – self-assessment return filed late – whether reasonable excuse – appeal dismissed and penalty confirmed. Citations: [2013] UKFTT 88 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading McGuinness v Revenue and Customs: FTTTx 31 Jan 2013
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-surcharge – second surcharge for late payment – Section 59C (3) Taxes Management Act 1970 – time to pay arrangement – arrangement cancelled – whether appellant notified – whether reasonable excuse – status of unsupported statements in Statement of Case Citations: [2012] UKFTT 530 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Proctor v Revenue and Customs: FTTTx 21 Aug 2012
Judges: Arden, Gloster, Simon LJJ Citations: [2016] BTC 6, [2016] EWCA Civ 40, [2016] STC 1333, [2016] STI 303 Links: Bailii Statutes: Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1) Jurisdiction: England and Wales Citing: Appeal from – De Silva and Another v Revenue and Customs UTTC 15-Apr-2014 Film partnerships – partnership … Continue reading De Silva and Another, Regina (on The Application of) v HM Revenue and Customs: CA 2 Feb 2016
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
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
INCOME TAX – late payment surcharge – section 59C Taxes Management Act 1970 – was payment sent in sufficient time to reach HMRC by due date – reasonable excuse – no – appeal dismissed Citations: [2012] UKFTT 135 (TC) Links: Bailii Taxes Management Updated: 05 October 2022; Ref: scu.451967
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 Assessment/self-assessment Notes: Income tax – computation of profits – closure notice and amendments – s29 TMA discovery assessments – onus of proof on taxpayer in relation to amounts assessed – ‘presumption of continuity’: meaning and effect Income Tax -penalties for negligent conduct s 95 TMA 1970. FIRST-TIER Citations: [2011] UKFTT 315 (TC) Links: Bailii … Continue reading Syed v Revenue and Customs: FTTTx 12 May 2011
FTTTx Income tax – claim for repayment of supposedly overpaid tax – Schedule 1AB and 1A Taxes Management Act 1970 – HMRC issued closure notice rejecting the claim – appeal against HMRC’s rejection of claim – Tribunal not satisfied on the evidence that HMRC’s rejection of the claim was incorrect – appeal dismissed Citations: [2013] … Continue reading Simpson v Revenue and Customs: FTTTx 14 Nov 2013
INCOME TAX – surcharge under section 59C(2) Taxes Management Act 1970 – whether reasonable excuse – test for reasonable excuse: objective or subjective – authorities considered – appeal dismissed Citations: [2012] UKFTT 477 (TC), [2012] STI 3069, [2012] SFTD 1371 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 July 2022; Ref: scu.466027
The Commissioners conceded that, in principle, there could be a common law right to recover sums paid by way of tax under a mistake of law, but argued that such a claim was precluded because it would be inconsistent with the statutory scheme under section 33 of the Taxes Management Act 1970. Held: The argument … Continue reading Monro v HM Revenue and Customs: CA 9 Apr 2008
The principle to the effect that the court should exercise its discretion to restrain a distress levied by a landlord before the commencement of a winding-up only where there were special circumstances rendering it inequitable that he should be permitted to do so, applies also to a distress levied by the Crown under a statutory … Continue reading Herbert Berry Associates Ltd v Inland Revenue Commissioners; re Herbert BerrySP, Regina (on The Application of) v The Lord Chancellor: HL 1977
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year P35 late – andpound;2300 penalties – ignorance of obligation to file return – Appeal not allowed Citations: [2014] UKFTT 27 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 26 May 2022; Ref: scu.519573
The appellants resisted disclosure to the revenue of advice it had received. It claimed legal advice privilege (LAP), though the advice was from its accountants. Held: (Lords Sumption and Clarke dissenting) LAP applies to all communications passing between a client and its lawyers, acting in their professional capacity, in connection with the provision of legal … Continue reading Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another: SC 23 Jan 2013
The collector of taxes distrained on the goods of the company under section 61 TMA 1970 for unpaid taxes and the company entered into a walking possession agreement. Before the collector had sold the goods, and completed the distress, the company entered into voluntary winding-up and a liquidator was appointed. There was a deficiency of … Continue reading Herbert Berry Associates Ltd v Inland Revenue Commissioners: ChD 1976
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 judgment for the rest. The taxpayer, who claimed that the agreement made was ultra vires the Revenue, … Continue reading Inland Revenue Commissioners v Nuttall: CA 1990
Income Tax and Vat – COP9 Investigation – Suppression of Business Income – assessments for under-declared VAT – discovery amendments and closure notice in respect of under-declaration of income tax – penalties for dishonest, and for deliberate and concealed behaviours – ss 60(1) and 73 VAT Act 1994, ss 28B and 30B Taxes Management Act … Continue reading Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022
The claimant said that the widows’ bereavement tax allowance available to a wife surviving her husband should be available to a man also if it was not to be discriminatory. Held: Similar claims had been taken before the Human Rights Act to the ECHR, and been settled. The 1998 Act made it unlawful to act … Continue reading Wilkinson, Regina (on the Application Of) v Inland Revenue: HL 5 May 2005
(Income Tax/Corporation Tax : Penalty) – INCOME TAX – penalty for delay in filing return – delay by taxpayer in filing appeal to HMRC against penalty – HMRC refuse to admit appeal out of time – application to Tribunal under Section 49 Taxes Management Act 1970 for appeal to HMRC to be admitted out of … Continue reading Madonna Halley’s Hotel v Revenue and Customs: FTTTx 29 Aug 2017
The claimant appellant alleged that properties she owned were transferred to the first defendant under undue influence or other unconscionable conduct by the second and third defendants. The claim was dismissed. Three years later she claimed to set that judgment aside having been obtained by fraud. To support the allegation she brought evidence not available … Continue reading Takhar v Gracefield Developments Ltd and Others: SC 20 Mar 2019
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share loss relief for that amount against income for that year under section … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019
Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Appeal dismissed Citations: [2011] UKFTT 672 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 30 January 2022; Ref: scu.449592
Discovery assessments – section 29 Taxes Management Act 1970 – Best Judgement VAT assessments – section 73 Value Added Tax Act 1994 – penalties – Schedule 24 Finance Act 2007 Citations: [2020] UKFTT 221 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 January 2022; Ref: scu.651603
Income tax return – Penalty for late return (Taxes Management Act 1970 s.93(2)) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 659 (TC) Links: Bailii Statutes: Taxes Management Act 1970 93(2)) Jurisdiction: England and Wales Taxes Management Updated: 30 January 2022; Ref: scu.449602
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 671 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 30 January 2022; Ref: scu.449603
INCOME TAX – surcharges and penalties -whether appeal against fixed penalties barred as return has not yet been filed – no – whether reasonable excuse – no – appeal dismissed – sections 59C, 93 and 100 Taxes Management Act 1970 Citations: [2012] UKFTT 640 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 30 … Continue reading Kite v Revenue and Customs: FTTTx 19 Oct 2012
Income Tax – further assessment – error by HMRC in processing Return – whether ‘correction’ and timeous – strike-out application under Rule 8(3)(c) – Sections 9ZB, 34, and 114 Taxes Management Act 1970 – Application to strike-out allowed Citations: [2012] UKFTT 656 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 30 January 2022; … Continue reading Churchill v Revenue and Customs: FTTTx 23 Oct 2012
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Judges: Staker J Citations: [2011] UKFTT 668 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 29 January 2022; Ref: scu.449630
FTTTx INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal dismissed Judges: Dr Christopher Staker TJ Citations: [2011] UKFTT 688 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 28 January 2022; Ref: scu.449620
FTTTx Income tax – Closure Notice and Discovery Assessments – Sections 28B and 30B Taxes Management Act 1970 – Capital Allowances Act 2001 Sections 83 and 84 – whether cost of cars purchased by Appellant and provided to mini cab drivers for hire should be treated as fixed assets giving rise to capital allowances and … Continue reading Waterloo Car Hire (A Partnership) v Revenue and Customs: FTTTx 9 Nov 2016
CONSTRUCTION INDUSTRY SCHEME – fixed and month 13 penalties – late filing of returns – no reasonable excuse – proportionality of penalties – whether within wide margin of appreciation – interpretation of s100B Taxes Management Act 1970 – Human Rights Act 1998 – appeal allowed in part [2012] UKFTT 631 (TC) Bailii Taxes Management Act … Continue reading Bosher v Revenue and Customs: FTTTx 8 Oct 2012
FTTTx SELF ASSESSMENT – notice of enquiry into return given under Section 9A Taxes Management Act 1970 – whether notice of enquiry valid if return incorrectly described in notice – no – whether notice saved by Section 114 Taxes Management Act 1970 – no [2016] UKFTT 306 TC Bailii England and Wales Income Tax Updated: … Continue reading Mabbutt v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 5 May 2016
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
Leave to appeal out of time — section 49 Taxes Management Act 1970 — factors to be taken into consideration — leave to appeal granted [2011] UKFTT 277 (TC) Bailii England and Wales Taxes Management Updated: 14 January 2022; Ref: scu.443000
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed [2012] UKFTT 92 (TC) Bailii England and Wales Taxes Management Updated: 10 January 2022; Ref: scu.451930
The pension scheme had been approved, but that approval later withdraw. HMRC issued assessment for the years in which it had been approved. The taxpayer argued that such assessments applied to the date with effect from which the approval is withdraw, HMRC contended that it was in the year in which withdrawal was notified. The … Continue reading John Mander Pension Trustees Ltd v Revenue and Customs: SC 29 Jul 2015
FTTTx INCOME TAX – Further assessment to income tax on gain from exercise of share options – s 29 TMA 70 – whether discovery – yes – whether either of conditions in s 29(4) and (5) met – yes – income gain correctly calculated under Ch 5 Pt 7 ITEPA 2003 – yes – appeal … Continue reading Norman v Revenue and Customs: FTTTx 22 Jun 2015
The inspector issued a notice requiring production of certain documents. The respondents refused to produce them, saying that they were protected by legal professional privilege. Held: Legal professional privilege is a fundamental part of ensuring human rights as a right of privacy, and is recognised in European law (A M and S Europe Ltd). A … Continue reading Regina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd: HL 16 May 2002
FTTTx Penalties – Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late for 2010, 2011 and 2012 – whether reasonable excuse – no – application for permission out of time appeal – not allowed [2015] UKFTT 210 (TC) Bailii England and Wales Income Tax Updated: 30 December … Continue reading Ross v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 12 May 2015
EAT Part Time Workers – The claimant made a claim under the Part-Time workers (Prevention of Less Favourable Treatment) Regulations 2000. The claimant worked as clerk to the General Commissioners of Income Tax until that body was abolished in 2009. The Taxes Management Act 1970 provided by section 3(3) a discretionary power to award a … Continue reading Barton v Secretary of State for Scotland and Others (Part Time Workers): EAT 10 Mar 2015
FTTTx INCOME TAX – penalty under TMA s 95 – whether ebay and PayPal documents provided to accountant – whether difference between negligence and carelessness – whether negligent – record-keeping requirements in TMA s 12B considered – whether finding of negligence precludes a ‘reasonable excuse’ defence – whether penalty should be capped at 30% in … Continue reading Martin v Revenue and Customs: FTTTx 10 Nov 2014
FTTTx Section 98A(2) and (3) Taxes Management Act 1970 – failure by agent of the Appellant to file employer’s end of year P35 return on time – whether reasonable excuse – no – appeal not allowed Connell TJ [2014] UKFTT 193 (TC) Bailii Taxes Management Act 1970 98A(2) Taxes Management Updated: 30 November 2021; Ref: … Continue reading Thi Le v Revenue and Customs: FTTTx 12 Feb 2014
FTTTx Section 59C(3) and (4) Taxes Management Act 1970 and Schedule 56 Finance Act 2009 – penalty for late payment of tax – whether time to pay arrangement was agreed with HMRC – no – whether reasonable excuse that Appellant believed arrangement existed – no – appeal disallowed [2014] UKFTT 192 (TC) Bailii Taxes Management … Continue reading King v Revenue and Customs: FTTTx 12 Feb 2014
The court was asked whether the First-Tier Tribunal (Tax Chamber) had jurisdiction to make an order that the costs of preparing hearing bundles for a substantive appeal by the appellant taxpayer should be shared equally between the taxpayer and the Commissioners for Her Majesty’s Revenue and Customs. Held; The taxpayer’s appeal failed. Moses, Black, Kitchin … Continue reading Eclipse Film Partners No 35 Llp v Revenue and Customs: CA 26 Feb 2014
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed [2011] UKFTT 362 (TC) Bailii Taxes Management Updated: 27 November 2021; Ref: scu.443047
INCOME TAX – Permission to appeal out of time -penalties for failure to make returns – Section 93 of the Taxes Management Act 1970 and Schedule 55 of the Finance Act 2009 [2020] UKFTT 309 (TC) Bailii England and Wales Income Tax Updated: 22 November 2021; Ref: scu.653148
Construction Industry Scheme-Penalties for late returns (Taxes Management Act 1970 s.98A)-Appeal dismissed [2011] UKFTT 375 (TC) Bailii England and Wales Income Tax Updated: 12 November 2021; Ref: scu.443091
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting commercial activities, which paid VAT in its supplies. The parties disputed how input taxes were … Continue reading Oxfam v Revenue and Customs: ChD 27 Nov 2009
The claimant was a male to female trans-sexual who had been refused employment as a police officer by the respondent, who had said that the staturory requirement for males to search males and for females to search females would be impossible to comply with. She had sought to be employed on the basis that her … Continue reading A v West Yorkshire Police: HL 6 May 2004
FTTTX CAPITAL GAINS TAX – Claim for relief for overpaid tax – Schedule 1AB Taxes Management Act 1970 – return showing disposal of shares giving rise to a chargeable gain – capital gains tax paid – taxpayer later claiming that the transaction was fraudulent and the capital gains tax should be repaid to her – … Continue reading Sehgal v Revenue and Customs: FTTTx 19 Nov 2013
In the course of ancillary relief proceedings in a divorce, questions arose regarding company assets owned by the husband. The court was asked as to the power of the court to order the transfer of assets owned entirely in the company’s names. The judge had made such an order, finding evidence that the companies had … Continue reading Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013
rc_wilsonSCIT2008 SCIT PENALTY DETERMINATION – Failure to comply with section 20 Notice to produce copy tax return – TMA 1970 s.98(1)(b(i), 100C – andpound;300 penalty determined [2008] UKSPC SPC00724 Bailii Taxes Management Act 1970 98(1)(b)(I) Taxes Management Updated: 09 November 2021; Ref: scu.278766
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005
(New Zealand) The plaintiff, an MP, pursued a defamation case. The defendant wished to argue for the truth of what was said, and sought to base his argument on things said in Parliament. The plaintiff responded that this would be a breach of Parliamentary privilege. Held: A Defendant may not use libel proceedings to impugn … Continue reading Prebble v Television New Zealand Ltd: PC 27 Jun 1994
The company had obtained legal advice but had taken it from their accountants. The Revenue sought its disclosure, and the company said that as legal advice it was protected by legal professional privilege. Held: The material was not protected. The privilege given under the Act by virtue of the Morgan Grenfell decision was limited to … Continue reading Prudential Plc and Another, Regina (on the Application of) v Special Commissioner of Income Tax and Another: Admn 14 Oct 2009
Contractor and Client Copyrights The plaintiff had contributed a design for a system of classifying and selecting tracks to be played on a radio station. He did so under a consultancy contract. Held: A Joint authorship claim required that the contributor had made some direct contribution to the words appearing in the eventual published item. … Continue reading Robin Ray v Classic FM Plc: PatC 18 Mar 1998
Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 . .
Carry back of losses – Sections 66, 72 and 74 Income Tax Act 2007 – Was the Appellant carrying on a trade on a commercial basis and with a reasonable expectation of profit – were closure notices issued outside any statutory time limit – Section 34 . .
Validity of notice of enquiry . .
The appellant challenged by review the use of closed material first in the issue of a search warrant, and subsequently to justify the retention of materials removed during the search.
Held: The appeal failed. No express statutory justification . .
The principle to the effect that the court should exercise its discretion to restrain a distress levied by a landlord before the commencement of a winding-up only where there were special circumstances rendering it inequitable that he should be . .
Our law-index is a substantial selection from our database. Cases here are restricted in number by date and lack the additional facilities formerly available within lawindexpro. Please do enjoy this free version of the lawindex. Case law does not ‘belong’ to lawyers. Judgments are made up of words which can be read and understood (if … Continue reading law index