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
Citations: [2005] EWHC 1558 (Ch) Links: Bailii Statutes: Taxes Management Act 1970 56(6), General Commissioners (Jurisdiction and Procedure) Rules 1994 20, Income and Corporation Taxes Act 1988 561(9) Jurisdiction: England and Wales Income Tax, Construction Updated: 25 September 2022; Ref: scu.228595
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
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
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
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The court was asked whether the process of distraint against goods for unpaid tax under section 61 of the 1970 Act is an ‘execution’ within section 183 of the 1986 Act which applies where a creditor has issued, but not completed, execution against the goods or land of a company which is subsequently wound up. … Continue reading Brenner v Revenue and Customs; In re Modern Jet Support Centre Ltd: ChD 21 Jul 2005
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 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
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 . .
Whether the appellants, HM Revenue and Customs, can issue a ‘discovery assessment’ pursuant to section 29 of the Taxes Management Act 1970 where they learn that a taxpayer who has neither delivered a tax return in respect of the material year nor been notified of a requirement to do so was liable for high income … Continue reading HM Revenue and Customs v Wilkes: CA 7 Dec 2022
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
INCOME TAX, JUDICIAL REVIEW – Whether adjustments made under s28B(4) of Taxes Management Act 1970 are ‘closure notices’ – whether requirements necessary for issue of accelerated payment notices met – whether HMRC entitled to issue a new accelerated payment notice having withdrawn an earlier notice Citations: [2020] UKUT 61 (TCC) Links: Bailii Jurisdiction: England and … Continue reading Reid, Emblin v Revenue and Customs: UTTC 3 Mar 2020
INCOME TAX – Penalty – Section 93A Taxes Management Act 1970 – late submission of partnership return – appeal submitted by a partner other than the ‘representative partner’ – whether Tribunal has jurisdiction to hear appeal – whether penalty invokes criminal head of Article 6.1 of European Convention on Human Rights – whether absence of … Continue reading Jarvis v Revenue and Customs: FTTTx 1 Aug 2012
INCOME TAX-surcharge – second surcharge for late payment – Section 59C (3) Taxes Management Act 1970 – time to pay arrangement – arrangement cancelled – whether appellant notified – whether reasonable excuse – status of unsupported statements in Statement of Case Citations: [2012] UKFTT 530 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Proctor v Revenue and Customs: FTTTx 21 Aug 2012
INCOME TAX – enquiry – absence of any accounting records – appellant’s evidence on amount of trading income and expenditure not credible – appeal dismissed – s28A Taxes Management Act 1970 Citations: [2019] UKFTT 613 (TC) Links: Bailii Statutes: Taxes Management Act 1970 28A Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 05 November … Continue reading Adelekun v Revenue and Customs (Income Tax/Corporation Tax : Profits): FTTTx 4 Oct 2019
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 – 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
INCOME TAX – application for closure notice under section 28A(4) Taxes Management Act 1970 – application granted Citations: [2018] UKFTT 561 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 25 October 2022; Ref: scu.632316
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
Judges: Proudman J Citations: [2009] EWHC 2443 (Ch), [2010] STC 1, [2009] STI 2747, [2009] BTC 617 Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Income Tax Updated: 04 August 2022; Ref: scu.375959
S98((2)(a) Taxes Management Act 1970:penalty for failure to file P35 (end of year return) on time; disputed on-line filing; ‘reasonable excuse’ for failure. Citations: [2011] UKFTT 779 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 19 July 2022; Ref: scu.450963
Judges: Morgan J Citations: [2008] EWHC 412 (Ch) Links: Bailii Statutes: Taxes Management Act 1970 98 Jurisdiction: England and Wales Taxes Management Updated: 18 July 2022; Ref: scu.266161
SCIT Capital expenditure on software – whether HMRC can raise additional contentions in an appeal beyond those indicated in the Closure Notice – whether expenditure was incurred pursuant to an unconditional contract – whether the expenditure paid 10 months after the date of the contract was still paid under a contract that required payment within … Continue reading Tower MCashback Llp1 and Llp2 v Revenue and Customs: SCIT 19 Jul 2007
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 – 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
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
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
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
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
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 1889 Act gave statutory undertakers who had incurred expenditure in removing a sunken vessel a right ‘to recover such expenses from the owner of such vessel in a court of summary jurisdiction.’ the undertakers began their action in the High Court, and appealed dismissal of the claim. Held: The appeal failed. Such expenses were … Continue reading Barraclough v Brown: HL 1897
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
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
INCOME TAX – whether First -tier Tribunal has jurisdiction to waive interest payable under s 86 Taxes Management Act 1970 – no – appeal allowed Citations: [2012] UKUT 261 (TCC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 01 February 2022; Ref: scu.466681
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
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 – 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
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
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
INCOME TAX -first and second surcharge under section 59 C (2) and (3) Taxes Management Act 1970 – whether reasonable excuse [2012] UKFTT 531 (TC) Bailii England and Wales Income Tax Updated: 17 January 2022; Ref: scu.466142
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 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
The claimant was a male to female trans-sexual who had been refused employment as a police officer by the respondent, who had said that the staturory requirement for males to search males and for females to search females would be impossible to comply with. She had sought to be employed on the basis that her … Continue reading A v West Yorkshire Police: HL 6 May 2004
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
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
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
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
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
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
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
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
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
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/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 . .
Appeal against penalty imposed under s98 Taxes Management Act 1970 for failure of a specified employment intermediary to file return under PAYE Regulations 84E and 84F – whether Appellant was a specified employment intermediary – No – whether there . .
The court was asked whether a scheme (SHIPS 2) for obtaining relief from tax was made up of a pre-ordained, composite, artifical and tax-motivated events and could be disregarded for fiscal purposes.
If there are lacunas in a statutory regime . .
INCOME TAX – limited liability partnerships – Income Tax (Trading and Other Income) Act 2005, section 863 – whether HMRC had power to open enquiry under Taxes Management Act 1970, section 12AC – whether any enquiry should have been made under . .
FTTtx INCOME TAX – application for closure notice under section 28A(4) Taxes Management Act 1970 – application refused . .
FTTTx INCOME TAX – loss relief for farming losses – whether restriction on loss relief in section 67 Income Tax Act 2007 only applies to ‘hobby’ farming – no – whether Appellant’s farming activities met the . .
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