Click the case name for better results:

Langham (HM Inspector of Taxes) v Veltema: CA 26 Feb 2004

The tax inspector had sought to re-open a tax assessment outside the time limit provided. He had discovered that a house had been given to the tax payer by his employers. The taxpayer said this had been discoverable from his self-assessment tax return. The inspector had been aware of the possible deficiency for more than … Continue reading Langham (HM Inspector of Taxes) v Veltema: CA 26 Feb 2004

Intelligent Management UK Ltd v Revenue and Customs: FTTTx 2 Nov 2011

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

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

Herbert Berry Associates Ltd v Inland Revenue Commissioners; re Herbert BerrySP, Regina (on The Application of) v The Lord Chancellor: HL 1977

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

Herbert Berry Associates Ltd v Inland Revenue Commissioners: ChD 1976

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

Rafferty v Revenue and Customs: FTTTx 10 May 2022

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

Hadee Engineering Co Ltd and Others v Revenue and Customs: UTTC 17 Mar 2022

CORPORATION TAX, CAPITAL GAINS TAX, INCOME TAX – expenditure allowable under s38(1)(b) of TCGA 1992 – penalties imposed under s95 of TMA 1970 – interaction of s393A of ICTA 1988, paragraphs 58 and 59 of Schedule 18 FA 1998 and Schedule 1A of TMA 1970 in relation to carry back of losses for corporation tax … Continue reading Hadee Engineering Co Ltd and Others v Revenue and Customs: UTTC 17 Mar 2022

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

Commissioners of Inland Revenue v McGuckian: HL 21 May 1997

Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997

Inland Revenue Commissioners v Nuttall: CA 1990

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

Wiseman v Revenue and Customs (Income Tax – High Income Child Benefit Charge): FTTTx 29 Sep 2020

INCOME TAX – High Income Child Benefit Charge – section 681B ITEPA 2003 – Discovery Assessment – section 29(1)(a) of Taxes Management Act 1970 – appeal allowed in part Citations: [2020] UKFTT 383 (TC) Links: Bailii Statutes: Taxes Management Act 1970 29(1)(a) Jurisdiction: England and Wales Income Tax Updated: 23 March 2022; Ref: scu.655318

Howard v Revenue and Customs: FTTTx 21 Aug 2012

INCOME TAX -late filing of the self-assessment tax return – penalties under sections 93(2) and (4) Taxes Management Act 1970 – whether reasonable excuse Citations: [2012] UKFTT 528 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 07 February 2022; Ref: scu.466103

Churchill v Revenue and Customs: FTTTx 23 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

Bodani v Revenue and Customs: FTTTx 18 Jan 2011

INCOME TAX – Surcharge on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 61 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 January 2022; Ref: scu.442791

Bosher v Revenue and Customs: FTTTx 8 Oct 2012

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

Ahmad v Revenue and Customs: FTTTx 19 Oct 2012

INCOME TAX – discovery assessments -failure to return income on tax return – whether assessments made by HMRC were to best judgment – burden of proof on taxpayer – appeal allowed in part only – s29 Taxes Management Act 1970 [2012] UKFTT 650 (TC) Bailii Taxes Management Act 1970 England and Wales Taxes Management Updated: … Continue reading Ahmad v Revenue and Customs: FTTTx 19 Oct 2012

Prest v Petrodel Resources Ltd and Others: SC 12 Jun 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

Thomas and Another v Revenue and Customs: FTTTx 6 Mar 2013

Settling of appeals by agreement – s 54, Taxes Management Act 1970 – s 5, Commissioners for Revenue and Customs Act 2005 – preliminary issues2002/03: whether 2004 settlement agreement precluded issue of closure notices – whether agreement reached on basis of assessment such that liability treated as settled under 2004 settlement agreement – whether certain … Continue reading Thomas and Another v Revenue and Customs: FTTTx 6 Mar 2013

Regina v Inland Revenue Commissioners, ex parte the National Federation of Self-Employed and Small Businesses Ltd: HL 9 Apr 1981

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

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

Rolton and Others (T/A Collier Row Glass) v Revenue and Customs: FTTTx 3 Nov 2010

FTTTx 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 539 (TC) Bailii Taxes Management Act 1970 93A England … Continue reading Rolton and Others (T/A Collier Row Glass) v Revenue and Customs: FTTTx 3 Nov 2010

Hargreaves v HM Revenue and Customs: CA 22 Mar 2016

The court was asked whether the appellant taxpayer, Mr Hargreaves, has the right to require the respondent to establish, at a separate preliminary hearing prior to the hearing of his appeal against a ‘discovery’ assessment made under section 29 of the 1970 Act, the matters which under that section HMRC must establish to show that … Continue reading Hargreaves v HM Revenue and Customs: CA 22 Mar 2016

Prudential Plc and Another, Regina (on the Application of) v Special Commissioner of Income Tax and Another: Admn 14 Oct 2009

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

Matalan Retail Ltd v Revenue and Customs: ChD 5 Aug 2009

The taxpayer imported swimwear for sale. The respondent had incorrectly indicated that such swimwear had one classification. The claimant sought to prevent the respondent reclassifying the goods, saying that they had made given binding tariff information. It depended on the proportion of rubber in the suits. The respondent viewed the calculation differently. Held: the commissioners … Continue reading Matalan Retail Ltd v Revenue and Customs: ChD 5 Aug 2009

HMRC v Charlton Corfield and Corfield: UTTC 20 Dec 2012

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

M v Revenue and Customs: FTTTx 19 Apr 2018

Income Tax/Corporation Tax : Assessment/Self-Assessment – INCOME TAX – Self-Assessment returns – enquiry into 2015-16 and prior years from 2011-12 to 2014-15 – applications for closure notices – s 28A Taxes Management Act 1970 – whether enquiry . .

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