Once a dispute on an assessment has been settled between the taxpayer and the Inspector, the taxpayer cannot subsequently appeal against refusal of relief for a claim of an error. There was no point of law in such an error. Citations: Times 21-May-1999 Statutes: Taxes Management Act 1970 54 33 Jurisdiction: England and Wales Citing: … Continue reading Eagerpath Ltd v Edwards (Inspector of Taxes): ChD 21 May 1999
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
SCIT INCOME TAX – relief for error or mistake – TMA 1970 s 33 – whether part of claim out of time – yes – whether conditions for relief satisfied – motoring expenses – returns made on basis of actual cost but taxpayer seeking to benefit from fixed profit car scheme – conditions not satisfied … Continue reading Cook v HM Inspector of Taxes: SCIT 29 Nov 2004
Where the special commissioner had determined that the dispute had been concluded by agreement, the taxpayer was precluded from appealing that decision claiming an ‘error or mistke’ That issue was not one relating to the computation of profits in such a way as to bring the matter within the exception to the section. Citations: Times … Continue reading Eagerpath Ltd v Edwards (HM Inspector of Taxes): CA 14 Dec 2000
hl Corporation tax – Group relief – What constitutes valid claim to group relief and whether such claim had been made within two-year time-limit – Claim made in notice of appeal and accounts without identifying surrendering companies – Income and Corporation Taxes Act 1970, 55 258, 264(l)(c), Taxes Management Act 1970, ss 42(5), 114. [1991] … Continue reading Gallic Leasing Ltd v Coburn (Inspector of Taxes): HL 28 Nov 1991
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 [2014] UKFTT 723 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 18 December 2021; Ref: scu.535338
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 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 company sought repayment of excess advance corporation tax payments made under a mistake of law. The question was the extent of the effect of the ruling in Klienwort Benson, in particular whether it covered sums paid as taxation, and how the law of limitation was to be allowed for. Held: Money paid under a … Continue reading Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 Feb 2005
SCIT INCOME TAX – Appeal against a refusal of an ‘error or mistake’ claim: s.33 TMA 1970 – claim for exemption from UK income tax on emoluments received by reason of employment as member of the service staff of a diplomatic mission: article 37(3) of the Vienna Convention on Diplomatic Relations, 1961, having the force … Continue reading Jimenez v Inland Revenue: SCIT 23 Jun 2004
FTTTx Income Tax – relief for error or mistake – section 33 Taxes Management Act 1970 – self assessment return made on basis of self-employment – Appellant an employee -claim for relief by way of repayment of tax – is repayment just and reasonable – no – appeal dismissed [2013] UKFTT 346 (TC) Bailii Taxes … Continue reading Tindale v Revenue and Customs: FTTTx 22 May 2013
The society had set out to assert that regulations were unlawful in creating a double taxation. It paid money on account of the tax demanded. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. The Society sought to challenge the decision by judicial review. … Continue reading Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992
UTTC INCOME TAX – relief for error or mistake – Section 33 Taxes Management Act 1970 – jurisdiction of the Upper Tribunal – whether decision of the Firsttier Tribunal gave rise to a right of appeal – no – appeal . .
References: [2014] UKUT 324 (TCC) Links: Bailii UTTC INCOME TAX – relief for error or mistake – Section 33 Taxes Management Act 1970 – jurisdiction of the Upper Tribunal – whether decision of the Firsttier Tribunal gave rise to a right of appeal – no – appeal dismissed Statutes: Taxes Management Act 1970 33
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
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
The appellants had entered into certain partnerships designed to mitigate liability too income tax by creating trading losses through investments in films. HMRC rejected the claims. HMRC then sought to backdate adjustments to the carry-back claims involved. The tax payers now appealed from findings that the adjustments were not outside the statutory time limit, saying … Continue reading De Silva and Another, Regina (on The Application of) v Revenue and Customs: SC 15 Nov 2017
Income tax return-Penalty for late return (Taxes Management Act 1970 s.93(2))-Reasonable excuse-Appeal allowed Citations: [2012] UKFTT 233 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 03 November 2022; Ref: scu.462650
INCOME TAX – self assessment – whether the Notice to File issued to the Appellant was issued under Section 8 of Taxes Management Act 1970 – yes – whether the Appellant’s tax return was filed late – yes – whether this late filing rendered the Appellant liable to a penalty imposed under Paragraph 3 of … Continue reading Collado v Revenue and Customs (Income Tax/Corporation Tax : Self Assessment – Penalty): FTTTx 22 Nov 2018
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year return – Employer Scheme inactive – not a reasonable excuse Citations: [2012] UKFTT 35 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) 98A(3) Jurisdiction: England and Wales Taxes Management Updated: 04 October 2022; Ref: scu.450796
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
FTTTx Applications for directions to close enquiry into tax returns – Whether possible to give directions – Applications dismissed – section 28A Taxes Management Act 1970 and paragraph 33 schedule 18 Finance Act 1998 Citations: [2010] UKFTT 19 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 17 August 2022; Ref: scu.408865
Self-assessment tax return 2007-08 – andpound;100 late filing penalty – paper return filed 31 January 2009 – Whether delivered in time – No – Appeal dismissed and penalty confirmed – sections 8 and 93 Taxes Management Act 1970 Citations: [2010] UKFTT 23 (TC) Links: Bailii Statutes: Taxes Management Act 1970 8 93 Taxes Management Updated: … Continue reading Chalk v Revenue and Customs: FTTTx 11 Jan 2010
The court considered the availablilty of a first year allowance for the full first year expenditure on software licence agreements. The revenue sought to bring new points on appeal. Held: The LLPs’ appeals on the procedural issue as to the re-opening of the assessments was allowed. Henderson J set out also why he would have … Continue reading Tower Mcashback Llp and Another v HM Revenue and Customs: ChD 13 Oct 2008
FTTTx INCOME TAX – Use of company assets by directors – whether ‘benefit’ under s 201 Income Tax (Earnings and Pensions) Act 2003 – If so whether entitlement to deduction under s 365 Income Tax (Earnings and Pensions) Act 2003 – Whether ‘discovery’ within s 29 Taxes Management Act 1970 – Appeal allowed in part … Continue reading Rockall and Another v Revenue and Customs: FTTTx 1 Jul 2014
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 return filed late – company had ceased trading – post-cessation filing delegated to agent – whether reasonable excuse – no – appeal dismissed Citations: [2014] UKFTT 238 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 11 June 2022; Ref: … Continue reading Tummy Gym / Gymophobics Hucknall Ltd v Revenue and Customs: FTTTx 24 Feb 2014
INCOME TAX – two penalty notices for late filing of employer’s annual return under Regulation 73 PAYE Regulations – section 98A(2) and (3) Taxes Management Act 1970 – whether returns submitted – delay by HMRC in notifying appellant of penalties – whether penalties fair – whether reasonable excuse – HMRC v Hok Limited [212] UKUT … Continue reading Bletchingley Skills Centre v Revenue and Customs: FTTTx 4 Mar 2014
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
The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012
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 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
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 – Permission to make a late appeal – section 49 Taxes Management Act 1970 – penalties for late filing of tax returns – Schedule 55 Finance Act 2009 – reasonable excuse – special circumstances Citations: [2020] UKFTT 332 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 23 March 2022; … Continue reading Mcnaughton v Revenue and Customs (Income Tax – Permission To Make A Late Appeal): FTTTx 14 Aug 2020
UTTC Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 – whether any enquiry into claim should … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: UTTC 28 Jul 2015
Penalties for late PAYE annual return – whether appellant had reasonable excuse under Taxes Management Act 1970 Section 118(2) – No, whether penalty disproportionate – No. Appeal dismissed Citations: [2012] UKFTT 663 (TC) Links: Bailii Statutes: Taxes Management Act 1970 118(2) Jurisdiction: England and Wales Taxes Management Updated: 31 January 2022; Ref: scu.466203
Income Tax – Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 Citations: [2011] UKFTT 648 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 28 January 2022; Ref: scu.449633
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 [2016] UKUT 105 (TCC) Bailii England … Continue reading Easinghall Ltd v Revenue and Customs: UTTC 1 Mar 2016
Income Tax – first surcharge – section 59C (2) Taxes Management Act 1970 – whether reasonable excuse [2012] UKFTT 533 (TC) Bailii England and Wales Income Tax Updated: 12 January 2022; Ref: scu.466110
FTTTx INCOME TAX – PAYE – penalties for late submission of P35 End of Year Returns for tax years 2009-10, 2010-11 and 2011-12 – whether a reasonable excuse for late appeal to be allowed – No – Sections 49 and 98A Taxes Management Act 1970 – Appeal dismissed. [2016] UKFTT 102 (TC) Bailii Taxes Management … Continue reading Perth and District Five-A-Side League v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 17 Feb 2016
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
Income tax – Taxes Management Act 1970 ss. 9A, 28A, 29 and 31 – Appeal against amendment made by a closure notice and against amendment of a self-assessment-burden of proof – Appeal dismissed [2009] UKFTT 339 (TC) Bailii Taxes Management Act 1970 9A 28A 29 31 England and Wales Income Tax Updated: 27 December 2021; … Continue reading Ouerradi v The Commissioners for Revenue and Customs: FTTTx 2 Dec 2009
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 [2014] UKFTT 717 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 18 December 2021; Ref: scu.535334
ICO The complainant asked the Valuation Office Agency (VOA) to provide information about both the sale price of two London properties and the dates on which they had been sold. Information on one property was not held, and that relating to the other was withheld under s.44, with the Commissioners for the Revenue and Customs … Continue reading Her Majestys Revenue and Customs (Decision Notice): ICO 19 Oct 2006
FTTTx Late return penalties – P35 and P14 – IT failure claimed – reasonable excuse for late returns – appeal dismissed [2014] UKFTT 619 (TC) Bailii Taxes Management Act 1970 118 England and Wales Taxes Management Updated: 06 December 2021; Ref: scu.533700
INCOME TAX – Assessment for additional tax after continuation – penalties – whether sufficient records delivered – whether income undeclared in light of family household expenditure – financial information of spouse not disclosed because of secrecy – Appeal allowed. Sections 12, 29, 34 and 36 of the Taxes Management Act 1970 and Part 1 Finance … Continue reading Whittle v Revenue and Customs: FTTTx 4 Mar 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
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
Limitations on HMRC discretion on investigation The Commissioners had been concerned at tax evasion of up to 1 million pounds a year by casual workers employed in Fleet Street. They agreed with the employers and unions to collect tax in the future, but that they would not pursue those who had evaded taxes in the … Continue reading Regina v Inland Revenue Commissioners, ex parte the National Federation of Self-Employed and Small Businesses Ltd: HL 9 Apr 1981
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
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
FTTtx INCOME TAX – whether interest earned on joint account in names of taxpayer and family members all properly to be assessed on taxpayer alone as the provider of the funds -yes; resulting trust; settlements legislation; s.29 TMA 1970 – out of time assessments set aside; penalties inappropriate- no negligence. Hacking TJ [2013] UKFTT 110 … Continue reading Bingham v Revenue and Customs: FTTTx 11 Feb 2013
UTTC CAPITAL GAINS TAX – validity of a ‘discovery’ assessment under section 29(1) of the Taxes Management Act 1970 – whether a ‘discovery’ – whether conditions of section 29(4) and (5) of the Act satisfied Newey J [2013] UKUT 623 (TCC), [2014] STC 915, [2014] STI 433, [2014] BTC 502 Bailii Taxes Management Act 1970 … Continue reading Sanderson v HM Revenue and Customs: UTTC 6 Dec 2013
(Income Tax/Corporation Tax : Penalty) Income tax – self assessment – late filing – proof of requirements of s8 Taxes Management Act 1970. Burden of Proof in Penalty cases. Inherent unreliability of HMRC’s Return Summary documents. . .
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 . .
Discovery assessment – was tax return completed carelessly – was the existence and relevance of RTI information known to hypothetical officer – s29 Taxes Management Act 1970 . .
Taxes are imposed upon subjects by Parliament. A citizen cannot be taxed unless he is designated in clear terms by a taxing Act as a taxpayer and the amount of his liability is clearly defined. A proposition that whether a subject is to be taxed or . .
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 . .
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