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
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
SCIT NOTICE under s.19 TMA 1970 – whether information reasonably required – yes – notice confirmed Citations: [2004] UKSC SPC00434 Links: Bailii Statutes: Taxes Management Act 1970 19 Taxes Management Updated: 23 June 2022; Ref: scu.216490
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
application for penalty under section 98C and 100C Taxes Management Act 1970 – whether penalty application made outside time limit in section 103(4) Taxes Management Act 1970 – whether duty to notify only when promoter first became aware of any transaction forming part of scheme of notifiable arrangements or each time promoter becomes aware of … Continue reading Hmrc (ROOT2 Tax Ltd) v Revenue and Customs (Preliminary Issue – Application for Penalty Under Section 98C and 100C Taxes Management Act 1970): FTTTx 22 Sep 2021
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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 – 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
The taxpayer company was a non-trading company owing shareholders substantial sums. Rather than pay dividends it waived dividends it held in a public company, and the shareholder waived interest on the loans. The IR apportioned the income of the company between the shareholders pro rata according to their interest on a winding up. The commissioners … Continue reading Lothbury Investment Corporation Ltd v Inland Revenue Commissioners: 1979
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 – Taxes Management Act 1970 ss. 29, 31 and 50(6)-Appeal against notice of further assessment-burden of proof-Appeal dismissed Citations: [2012] UKFTT 670 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 09 November 2022; Ref: scu.466228
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 – discovery assessments – Taxes Management Act 1970 ss. 9A, 12B, 28A, 29, 34, 36 – onus of proof – whether discovery ‘stale’ – whether the condition under s 29(4) met for the ordinary time limit to be extended – income returned on an accruals basis – quantum of insufficiency varied for a … Continue reading Kantopoulos v Revenue and Customs No 2 (Income Tax – Discovery Assessments): FTTTx 19 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
FTTTx Section 98A(2) TMA 1970 – penalties for late Employer’s End of Year Return – cessation of Appellant’s business – HMRC did not impose penalties until after cessation – whether reasonable excuse – appeal allowed in part Citations: [2012] UKFTT 139 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) Taxes Management Updated: 05 October … Continue reading Dent (T/A Tony’s Meats) v Revenue and Customs: FTTTx 17 Feb 2012
Taxation of Lloyd’s syndicates – Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997 – relief for US tax – whether provision for different treatment unlawful – no – whether notice to file tax return invalid – no – application of section 103 Finance Act 2020 – whether notice of enquiry invalid – no- whether closure notice … Continue reading Paul v Revenue and Customs: FTTTx 17 Oct 2020
FTTTx VAT Penalties – First and second surcharges imposed under S.59(C) TMA 1970 – Appellant unable to pay due to difficult trading conditions – says may have been able to pay had he known a surcharge would be imposed – whether reasonable excuse – no – surcharges confirmed. Citations: [2011] UKFTT 496 (TC) Links: Bailii … Continue reading Westwood v Revenue and Customs: FTTTx 25 Jul 2011
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017
FTTTx INCOME TAX-PENALTY-Failure to produce documents in accordance with section 19 TMA 1970 order – daily penalties imposed under section 97AA(1)(b)TMA 1970 – was the penalty a criminal charge within the meaning given by Strasbourg cases – no – was article 6(3)(a) ECHR engaged – no – did the penalty determination comply with section 100 … Continue reading Flaxmode Ltd v Revenue and Customs: FTTTx 13 Jan 2010
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
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
Appeal by case stated brought by the taxpayer, Mr Tomlinson, against a decision of the General Commissioners when they dismissed his appeal against a penalty of andpound;100 imposed upon him for failure to comply with a notice under section 8 of the 1970 Act to make and deliver a personal tax return for the tax … Continue reading Tomlinson v Revenue and Customs: ChD 1 Nov 2007
The court heard an appeal against a preliminary decision of the Special Commissioners about two issues of principle which affect forthcoming appeals against assessments to self-assessments made by the Respondent Commissioners against them. The two issues are: (a) whether the time limit imposed by section 34 of the 1970 Act (‘TMA’) applies to closure notices … Continue reading Morris and Another v Revenue and Customs: ChD 23 May 2007
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
The case concerned the differential tax treatment between men and women, which granted to widows a tax allowance that was not granted to widowers. Held: The court made a ‘declaration of incompatibility’ pursuant to section 4. 1(1) of the TMA gives to the Commissioners a wide statutory power to grant concessions to taxpayers which derogate … Continue reading Wilkinson v Commissioners of Inland Revenue: Admn 14 Feb 2002
INCOME TAX – Assessments following investigation – whether a taxpayer has failed to notify chargeability to income tax – yes; – whether taxpayer has failed to notify tax liabilities – yes; – whether taxpayer has failed to accurately return his total income – yes; – whether assessments made are excessive – no; – whether taxpayer … Continue reading Rafferty v Revenue and Customs: FTTTx 10 May 2022
The defendant appealed against a finding that he had concealed an emolument, namely accommodation. He said that, as a shadow director of the company within the extended meaning of that phrase under the Act, the deeming provisions under Income Tax law did not apply. The defendant argued that a shadow director could not be an … Continue reading Regina v Allen: HL 11 Oct 2001
Income Tax, Vat and Penalties – Discovery Assessment and Closure Notice – ss 28 and 29 and 34 of Taxes Management Act 1970 – capital allowances and revenue expenditure and loss relief claims – expenditure to construct a sports complex and house renovation – whether there was a ‘trade’ being carried on for income tax … Continue reading Wildin v Revenue and Customs: FTTTx 3 Feb 2022
A scheme was devised to sell annuities to charities. They then used the capital sum paid to purchase promissory notes from the charity, which were in turn used to secure annuity payments. Held: The scheme was entirely self cancelling and void. Payments made in pursuance of the scheme fell outside the ambit of the section.There … Continue reading Moodie v Inland Revenue Commissioners and Another and similar: HL 7 Apr 1993
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
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 – 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 INCOME TAX – self assessment – closure notices – discovery assessments – whether business records adequate – whether sales omitted – whether full disclosure of bank accounts – onus of proof – presumption of continuity – Taxes Management Act 1970 ss. 9A, 12B, 28A, 29, 34, 36, 49G, 50 and 95; Finance Act 2007 … Continue reading Allan v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 20 Jul 2016
FTTTx INCOME TAX – self-assessment – barrister – move from cash to true and fair basis – overpayment tax year between two underpayment tax years – tax paid twice on same profits – application of European Convention on Human Rights and Human Rights Act 1998 – held Section 29 of the Taxes Management Act 1970 … Continue reading Fessal v Revenue and Customs (Income Tax/Corporation Tax : Human Rights): FTTTx 26 Apr 2016
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed [2012] UKFTT 98 (TC) Bailii England and Wales Taxes Management Updated: 10 January 2022; Ref: scu.451934
FTTTx INCOME TAX- whether appellant served with valid notice to file return – no-whether valid enquiry opened into return and valid closure notice issued – no – appeal allowed – ss 8, 9, 28A, 34 and 115 TMA 1970 [2016] UKFTT 97 (TC) Bailii Taxes Management Act 1970 8 9 828A 34 115 England and … Continue reading Revell v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 16 Feb 2016
FTTTx INFORMATION NOTICES – whether certain documents and information required were statutory records- yes – whether notices issued other than to check the taxpayer’s tax position – no – whether the appellant’s offer of conditional compliance was compliance – no – whether reasonable excuse for non-compliance – no – appeal against notices and penalties dismissed … Continue reading Qualapharm Ltd v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 17 Feb 2016
INCOME TAX – penalties for late filing of employer’s annual return under Regulation 73 PAYE Regulations – section 98A(2) and (3) Taxes Management Act 1970 – whether paper return submitted – appellant did not have access to internet – whether a paper return a valid return for Regulation 73 – Regulation 205 requiring electronic returns- … Continue reading Mike Haynes Ltd v Revenue and Customs: FTTTx 21 Mar 2014
FTTTx Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; effect of reference in accounts to fish stocks; whether paper transaction; whether contingent liability or accrual; Time Bar; deliberate conduct; whether liability excluded by agreement and/or undertaking; Taxpayer struck off Register of Companies and subsequently restored to the Register; effect of restoration; Income Tax (Pay … Continue reading Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 2014
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 718 (TC) Bailii Taxes Management Act 1970 98A(2) 98A(3) England and Wales Taxes Management Updated: 18 December 2021; Ref: … Continue reading Norris T/A Curzon Diner v Revenue and Customs: FTTTx 24 Jul 2014
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
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 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
Partnership return, section 12AA Taxes Management Act 1970 (‘TMA’) – late filing penalty, section 93A TMA – filing paper return after both paper and electronic deadline – failure of HMRC to provide free software for electronic filing of partnership return – appeal dismissed [2010] UKFTT 534 (TC) Bailii England and Wales Income Tax Updated: 12 … Continue reading Farrow and Others (T/A Kitchen and Bathroom Installations) v Revenue and Customs: FTTTx 3 Nov 2010
The claimant sought judicial review of the lawfulness of search warrants given to the Commissioners and executed at their various offices. The Revenue had suspect the dishonest implementation of a tax avoidance scheme. The claimants said that there were no sufficient ground for the request for and issue of the warrants. The investigation had been … Continue reading Mercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others: Admn 13 Nov 2008
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
A builder was sued for his failure to complete the works he had contracted for. The buider sought a set-off against that claim of three of his one claims. One, under the contract, was for losses from the defendant’s refusal to allow his workmen access, the second was in quantum meruit for the works completed, … Continue reading Hanak v Green: CA 1958
UTTC Capital Gains Tax – whether discovery assessments valid – s 29, Taxes Management Act 1970 – meaning of ‘discovery’ – inference of information under s 29(6)(d)(i) – inclusion of DOTAS scheme reference number in return – whether an officer could not have been reasonably expected to be aware of an insufficiency of tax (s … Continue reading HMRC v Charlton Corfield and Corfield: UTTC 20 Dec 2012
Income Tax – Discovery Assessments -s.29 (6) Taxes Management Act 1970 – Information made available by third party. . .
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 . .
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 . .
The court considered the standard of proof required before the Commissioners when considering the application of penalties.
Held: When challenging the assessment of a penalty on a taxpayer, there was no reason why the normal civil standard of . .
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 . .
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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