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Hurley v Taylor (Inspector of Taxes): CA 23 Nov 1998

Where a general commissioner ‘was unable to accept’ a taxpayers explanation of his income and expenditure, this implied acceptance of Tax Inspector’s case, and that was sufficient to discharge the burden on the Tax Inspector to establish a loss of tax. Citations: Times 23-Nov-1998 Statutes: Taxes Management Act 1970 36 Jurisdiction: England and Wales Income … Continue reading Hurley v Taylor (Inspector of Taxes): CA 23 Nov 1998

McEwan v Martin (Inspector of Taxes): ChD 20 Jan 2005

The tax inspector had sought to make an assessment outside the six year period, saying that the accounts had been prepared negligently. The taxpayer had claimed roll-over relief. Held: The fact that the inspector had relied on professionally drawn accounts without investigating them further at the time was not a reason to disallow a reopening … Continue reading McEwan v Martin (Inspector of Taxes): ChD 20 Jan 2005

Gallic Leasing Ltd v Coburn (Inspector of Taxes): HL 28 Nov 1991

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

Quality Asset Management Ltd v Revenue and Customs: FTTTx 28 May 2014

Section 98A (2) and (3) Taxes Management Act 1970 – penalties for late employer’s end of year P35 return – Appellant assumed a ‘test’ submission was a live submission – whether reasonable excuse – no – appeal dismissed [2014] UKFTT 526 (TC) Bailii England and Wales Taxes Management Updated: 05 December 2021; Ref: scu.526868

Acts

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

Regina v Inland Revenue Commissioners Ex Parte Banque Internationale a Luxembourg Sa: Admn 23 Jun 2000

The commissioners obtained court orders directing the applicant bank to disclose confidential information in their possession. The bank resisted on the ground that the demand breached their rights to confidentiality and to privacy. Although the orders did infringe the Bank’s article 8 rights, the notices were valid because the interference was justified under article 8(2). … Continue reading Regina v Inland Revenue Commissioners Ex Parte Banque Internationale a Luxembourg Sa: Admn 23 Jun 2000

Jordan v Revenue and Customs (Procedure : Other): FTTTx 16 Dec 2021

Application for permission for late appeal against the HMRC decision to refuse to consider an appeal against a discovery assessment made under section 29 Taxes Management Act 1970 for chargeability to the High Income Child Benefit Charge – Martland followed and applied – permission granted Citations: [2022] UKFTT 12 (TC) Links: Bailii Jurisdiction: England and … Continue reading Jordan v Revenue and Customs (Procedure : Other): FTTTx 16 Dec 2021

Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 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

Allan v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 20 Jul 2016

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

Cherian v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 9 May 2016

FTTTx INCOME TAX – application for the tribunal to direct HMRC to issue a closure notice under s 28A Taxes Management Act 1970 – appeal against information notice issued under schedule 36 of the Finance Act 2008 and related penalties – application refused, information notice varied and appeal otherwise dismissed [2016] UKFTT 316 TC Bailii … Continue reading Cherian v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 9 May 2016

Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016

Ftttx INCOME TAX – late submission of tax returns – assessments under Section 36 Taxes Management Act 1970 – imposition of penalties under Schedule 41 to Finance Act 2008 – whether properly notified by HMRC – no – penalties imposed under Schedule 56 to Finance Act 2009 – whether reasonable excuse – no – whether … Continue reading Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016

Mabbutt v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 5 May 2016

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

Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 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

Thompson and Another v Revenue and Customs: FTTTx 20 Aug 2014

FTTTx PROCEDURE – application by HMRC to strike out the proceedings – whether agreement under s 54 TMA 1970 to settle the appeals – examination of evidence – whether evidence sufficient to establish agreement – held, yes – application granted. [2014] UKFTT 826 (TC) Bailii Taxes Management Act 1970 54 England and Wales Taxes Management … Continue reading Thompson and Another v Revenue and Customs: FTTTx 20 Aug 2014

Nantyffyllon Rugby Club v Revenue and Customs: FTTTx 20 Aug 2014

FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – penalties for late employer’s end of year P35 return – Appellant believed reasonable care taken – no failure message received- whether reasonable excuse – no – appeal dismissed [2014] UKFTT 827 (TC) Bailii Taxes Management Act 1970 98A(2) 98A(3) England and Wales Taxes Management … Continue reading Nantyffyllon Rugby Club v Revenue and Customs: FTTTx 20 Aug 2014

Rivers v Revenue and Customs: FTTTx 23 May 2014

Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed … Continue reading Rivers v Revenue and Customs: FTTTx 23 May 2014

Osher (T/A Marathon Motors) v Revenue and Customs: FTTTx 23 May 2014

Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return late – penalty for one month’s delay – Appellant unaware that an attempt to file online was unsuccessful – whether reasonable excuse – no – appeal disallowed [2014] UKFTT 509 (TC) Bailii Taxes Management Act 1970 England and Wales Taxes … Continue reading Osher (T/A Marathon Motors) v Revenue and Customs: FTTTx 23 May 2014

Whittle v Revenue and Customs: FTTTx 4 Mar 2014

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

Pattullo v Revenue and Customs: FTTTx 26 Aug 2014

FTTTx CAPITAL GAINS TAX – Discovery assessment; tax avoidance scheme involving capital redemption policies; whether HMRC officer discovered that chargeable gains ought to have been assessed or relief refused, whether an assessment was insufficient, or whether any relief given was excessive; whether officer of HMRC could not have been reasonably expected to be aware of … Continue reading Pattullo v Revenue and Customs: FTTTx 26 Aug 2014

Regina v Medical Appeal Tribunal ex parte Gilmore; Re Gilmore’s Application: CA 25 Feb 1957

The claimant had received two injuries resulting in his total blindness. He sought an order of certiorari against the respondent who had found only a 20% disability. The tribunal responded that its decision, under the Act was final. Held: In its decision the tribunal had made reference to the expert medical report and thereby had … Continue reading Regina v Medical Appeal Tribunal ex parte Gilmore; Re Gilmore’s Application: CA 25 Feb 1957

Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

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

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

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

Robin Ray v Classic FM Plc: PatC 18 Mar 1998

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

Wood v Revenue and Customs: FTTTx 12 Jun 2015

FTTTx Income Tax/Corporation Tax : Human Rights – INCOME TAX – preliminary issue – discovery assessments – extended time limits – ss 29 and 36 TMA 1970 – death of taxpayer – whether art 6 Human Rights Convention engaged – whether contrary to overriding objective in Tribunal Procedure Rule 2 to allow proceedings to continue … Continue reading Wood v Revenue and Customs: FTTTx 12 Jun 2015

Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992

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

HM Revenue and Customs v Eclipse Film Partners No35 Llp; UTTC 22 Mar 2013

References: [2013] UKUT 1041 (TCC) Links: Bailii UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal … Continue reading HM Revenue and Customs v Eclipse Film Partners No35 Llp; UTTC 22 Mar 2013

law index

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