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
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
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed [2011] UKFTT 704 (TC) Bailii Taxes Management Act 1970 98A England and Wales Cited by: Not Followed – Chichester v Revenue and Customs FTTTx 18-Jun-2012 FTTTx Penalty; late payment; fairness; Jussila v Finland. ‘Reasonable excuse’. Honest … Continue reading Intelligent Management UK Ltd v Revenue and Customs: FTTTx 2 Nov 2011
[2004] EWHC 602 (Ch) Bailii Taxes Management Act 1970 England and Wales Income Tax, Construction Updated: 09 January 2022; Ref: scu.194920
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
FTTTx PROCEDURE – Appeal – Application for permission to notify to Tribunal -Appeal made to HMRC before 1 April 2009 – After 1 April 2009 HMRC offered Applicant a review – Offer not accepted and matter not notified to Tribunal within ‘acceptance period’ – Whether Tribunal should give permission to notify appeal out of time … Continue reading Roberts v Revenue and Customs: FTTTx 10 Jun 2011
The taxpayer sought to appeal to the tax commissioners against the decision of the inspector that they had no reasonable excuse for not appealing a loss determination within the thirty days allowed. The commissioners held that their discretion was no wider than that of the inspector. Held: The commissioners were in error. On hearing such … Continue reading Browallia Cal Ltd, Regina (on the Application Of) v General Commissioners of Income Tax: Admn 4 Nov 2003
FTTTx Procedure – appeal out of time under s49 Taxes Management Act -no extension granted under case management powers in rule 5 -appeal not admitted Citations: [2011] UKFTT 144 (TC) Links: Bailii Statutes: Taxes Management Act 1970 49 Jurisdiction: England and Wales Taxes Management Updated: 07 June 2022; Ref: scu.442890
FTTTx Income Tax – assessments – late notices of appeal – application refused – Section 49 TMA 1970 [2015] UKFTT 69 (TC) Bailii Taxes Management Act 1970 49 England and Wales Income Tax Updated: 28 December 2021; Ref: scu.543207
FTTTx INCOME TAX – late filing of appeal – Sections 49 C, D and H Taxes Management Act 1970 – whether late appeal allowed — Yes. Appeal allowed. [2013] UKFTT 376 (TC) Bailii Taxes Management Act 1970 49 England and Wales Income Tax Updated: 17 November 2021; Ref: scu.513513
Challenge to the lawfulness of an investigation by HMRC of tax affairs relating to the claimant’s businesses in Europe. HMRC had been claiming a right to conduct an informal investigation using the 2005 Act. The taxpayer sought judicial review of their actions. Held: The request for review was refused. The statute gave to the revenue … Continue reading JJ Manangement Llp and Others, Regina (on The Application of) v Revenue and Customs and Another: Admn 25 Jul 2019
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 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
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
Capital gains tax – sale of land – whether property owned jointly – yes – enhancement expenditure – whether expenditure incurred by associated company is to be treated as incurred by landowners – no – whether amount assessed should be increased under section 50 Taxes Management Act 1970 – no – appeal allowed in part … Continue reading Sidebottom v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation): FTTTx 21 Sep 2018
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: [2009] UKFTT 196 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 17 October 2022; Ref: scu.408991
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 P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Judges: Staker TJ Citations: [2011] UKFTT 623 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 29 September 2022; Ref: scu.449589
High Income Child Benefit Charge – Permission To Make A Late Appeal – section 49 Taxes Management Act 1970 – strength of underlying case – Martland applied – permission granted Citations: [2022] UKFTT 289 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 16 September 2022; Ref: scu.680660
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
FTTTx Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Burden of proof. Jusilla v Finland. Article 6 ECHR. Citations: [2011] UKFTT 479 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2)(a) Jurisdiction: England and Wales Taxes Management, Human Rights Updated: 03 September 2022; Ref: scu.449472
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
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 625 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 03 September 2022; Ref: scu.449543
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 564 (TC) Links: Bailii Taxes Management Updated: 03 September 2022; Ref: scu.449487
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
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
The appellants sought to challenge their convictions for cheating the Inland Revenue. They were accused of having hidden assets and income from the revenue. The appellants objected to the use at trial of material obtained in a ‘Hansard’ interview. At such interview admissions are accepted as a basis for settling civil liabiity, but expressly excluding … Continue reading Regina v Sewa Singh Gill and Paramjit Singh Gill: CACD 31 Jul 2003
Judges: Patten, Briggs, Simon LJJ Citations: [2016] EWCA Civ 19, [2016] STI 237, [2016] BTC 3, [2016] 4 WLR 67, [2016] WLR(D) 49, [2016] STC 638, [2016] 3 All ER 203 Links: Bailii, WLRD Statutes: Taxes Management Act 1970 29 Jurisdiction: England and Wales Taxes Management, Capital Gains Tax Updated: 19 July 2022; Ref: scu.559158
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
Appeal against penalty. Citations: [2002] EWCA Civ 1649 Links: Bailii Statutes: Taxes Management Act 1970 20(1) Jurisdiction: England and Wales Taxes Management Updated: 29 June 2022; Ref: scu.217725
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) -Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 561 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 23 June 2022; Ref: scu.449528
SCIT Income Tax; tax return; enquiry into returns; requests for information; notice requiring the production of documents; failure to produce adequate or sufficient information and documents; enquiry closed; notice amending return; appeal against amended self assessment; Taxes Management Act 1970 Sections 9A, 19A, 28A, 114; Notices of Determination under Regulations 49 and 55 of the … Continue reading Siwek (T/A Siwek Ltd) v Inland Revenue: SCIT 8 Sep 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
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 605 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 26 May 2022; Ref: scu.449570
INCOME TAX – Surcharges on late payment of income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 552 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 25 May 2022; Ref: scu.449482
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 560 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 19 May 2022; Ref: scu.449500
INCOME TAX – Surcharges on late payment of income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 557 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Taxes Management Updated: 19 May 2022; Ref: scu.449499
Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Appeal dismissed Citations: [2011] UKFTT 562 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 16 May 2022; Ref: scu.449513
The Inland Revenue Commissioners are not able to command the production of documents which it only conjectured to exist. Citations: Times 03-Oct-1996 Statutes: Taxes Management Act 1970 20(3) Litigation Practice, Taxes Management Updated: 09 April 2022; Ref: scu.87491
(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
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
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
(Income Tax/Corporation Tax : Appeal) Income tax – undeclared income – whether notification prior to assessment is a valid notice of appeal – no – application for permission to appeal out of time – section 49 taxes management act 1970 – application refused Citations: [2017] UKFTT 154 (TC) Links: Bailii Jurisdiction: England and Wales Income … Continue reading Singh v Revenue and Customs: FTTTx 3 Feb 2017
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
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
Partnership tax return – Penalty for late return (Taxes Management Act 1970 s.93A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 669 (TC) Links: Bailii Statutes: Taxes Management Act 1970 93A Jurisdiction: England and Wales Taxes Management Updated: 29 January 2022; Ref: scu.449605
FTTTx (Income Tax – Late Notices of Appeal) INCOME TAX – late notices of appeal – application for permission to give notices of appeal to HMRC after the relevant time limit – section 49 Taxes Management Act 1970 – application refused Citations: [2016] UKFTT 784 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Rees v Revenue and Customs: FTTTx 24 Nov 2016
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
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
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
Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) -Appeal dismissed Citations: [2011] UKFTT 670 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 January 2022; Ref: scu.449617
(Income Tax/Corporation Tax : Appeal) INCOME TAX – late notice of appeal – section 49G and section 49H Taxes Management Act 1970 (‘TMA’) – whether leave to appeal out of time should be granted – no – application dismissed [2016] UKFTT 737 (TC) Bailii England and Wales Income Tax Updated: 26 January 2022; Ref: scu.571844
Annual Tax On Enveloped Dwellings – Tax Returns – s 159 and schedule 35 Finance Act 2013 – penalty for late filing of returns – schedule 55 Finance Act 2009 – whether defects in the penalty notices affected the penalties – yes – section 114 Taxes Management Act 1970 – whether taxpayer had a reasonable … Continue reading Chartridge Development Ltd v Revenue and Customs: FTTTx 16 Nov 2016
PROCEDURE – application for permission to notify appeal out of time – section 49G Taxes Management Act 1970 – Martland applied – permission refused [2019] UKFTT 652 (TC) Bailii England and Wales Taxes Management Updated: 22 January 2022; Ref: scu.644048
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 – Penalty assessment (s 95 Taxes Management Act 1970) – Relevance of Offshore Disclosure Facility – Calculation of tax difference – Appropriate levels of abatement for disclosure, co-operation and seriousness – Appeal dismissed [2016] UKFTT 276 TC Bailii Taxes Management Act 1970 95 England and Wales Income Tax, Taxes Management Updated: 16 … Continue reading Townend v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 22 Apr 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
FTTTx PAYE – year end returns – penalties for late submission – electronic submission – electronic receipt received – no record of receipt by HMRC – reasonable excuse – yes – appeal allowed – section 98A Taxes Management Act 1970 [2011] UKFTT 735 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management … Continue reading Oz Build Construction Ltd v Revenue and Customs: FTTTx 14 Nov 2011
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
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
Renewed application for leave to appeal against assessment to income tax. Adjourned pending out come of Rowe appeal. Picken J [2015] EWHC 3544 (Admin) Bailii Taxes Management Act 1970 12AA(6) Taxes Management Updated: 07 January 2022; Ref: scu.556491
COMPENSATION PAYMENT for loss of office – Post Office Network Reinvention – whether capital payment for goodwill – or compensation for loss of office- payment compensation for loss of office – HMRC out of time to raise discovery assessment – section 29 (4) Taxes Management Act 1970 – appeal allowed [2011] UKFTT 707 (TC) Bailii … Continue reading Singh v Revenue and Customs: FTTTx 4 Nov 2011
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
FTTTx Returns submitted late – late appeal against penalties – application to appeal out of time – Taxes Management Act 1970, s31A – Appeal dismissed [2015] UKFTT 314 (TC) Bailii Taxes Management Act 1970 31A England and Wales Taxes Management Updated: 02 January 2022; Ref: scu.550282
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 INCOME TAX – penalties for late submission of employer’s P35 returns – application for permission to make a late appeal under section 49 Taxes Management Act 1970 – consideration of all the circumstances of the late appeals and of the merits of the substantive appeal sought to be brought – decision not to allow … Continue reading Burns v Revenue and Customs: FTTTx 24 Nov 2014
Income tax – Benefits in kind – Employees contributed 4% and 5% respectively to purchase price of cars jointly owned with employer – Whether car ‘made available (without any transfer of the property in it’ – Income and Corporation Taxes Act 1988 ss.1564, 156, 157 and Income Tax (Earnings and Pensions Act 2003 ss.120-140 – … Continue reading Samson Publishing Ltd and Others v Revenue and Customs: FTTTx 14 Oct 2010
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
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
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
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/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
Application for late appeal – assessment for income tax – HMRC refuse to accept late appeal – permission to appeal sought from Tribunal – no convincing grounds put forward by the appellant — leave to appeal refused – s 49 Taxes Management Act 1970 . .
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