The receiver had been appointed under the 1968 Act, to manage the affairs of the defendant on his prosecution for tax fraud. She now sought a declaration as to her personal liability for tax which fell due. She had paid over some andpound;2 million to the court which she had realised. Held: A receiver was … Continue reading In re Inland Revenue Commissioners v Placentini (Defendant) Dayman (receiver), In re Criminal Justice Act 1988, and Taxes Management Act 1970: QBD 4 Feb 2003
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
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
Auctioneers were required to report their trading returns to the Inland Revenue so as to show the income of the sellers. Citations: Times 27-Dec-1996, [1996] EWCA Civ 1093 Statutes: Taxes Management Act 1970 13 Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 03 November 2022; Ref: scu.140960
Interest was not payable on a sum due under premature assessment to tax. Citations: Gazette 09-May-1996, Times 17-Apr-1996 Statutes: Taxes Management Act 1970 88 Jurisdiction: England and Wales Capital Gains Tax, Taxes Management Updated: 31 October 2022; Ref: scu.78402
One of several partners may appeal against the firm’s tax assessment without his partners’ approval. Citations: Ind Summary 28-Feb-1994, Gazette 13-Apr-1994, Times 04-Mar-1994 Statutes: Taxes Management Act 1970 31 56 Jurisdiction: England and Wales Citing: Appeal from – Sutherland and Others v Gustar (Inspector of Taxes) ChD 17-May-1993 One partner may not appeal against an … Continue reading Sutherland and Others v Gustar (Inspector of Taxes): CA 28 Feb 1994
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
Once a dispute on an assessment has been settled between the taxpayer and the Inspector, the taxpayer cannot subsequently appeal against refusal of relief for a claim of an error. There was no point of law in such an error. Citations: Times 21-May-1999 Statutes: Taxes Management Act 1970 54 33 Jurisdiction: England and Wales Citing: … Continue reading Eagerpath Ltd v Edwards (Inspector of Taxes): ChD 21 May 1999
Losses which had been incurred in speculative non-commercial trading in shares and commodities were not ‘trade’ losses for income tax purposes, even though the tax payer intended to become involved in fund management as a career, and had intended these activities to be a commercially successful series. The taxpayer had claimed up to sixteen calls … Continue reading Wannell v Rothwell (Inspector of Taxes): ChD 29 Mar 1996
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return – inaccurate P35 resubmitted late – not a reasonable excuse Citations: [2012] UKFTT 53 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Income Tax Updated: 28 July 2022; Ref: scu.450793
Capital assessments issued by Inland Revenue are sufficient evidence of debt until answer by taxpayer and doubts raised even though not accepted. Citations: Times 10-Feb-1998 Statutes: Taxes Management Act 1970 36 Jurisdiction: England and Wales Income Tax Updated: 24 July 2022; Ref: scu.81554
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 taxpayer made arrangement for the sale of securities in the form of loan notes with accrued income. It appealed a decision denying to the arrangement treatment of the full sum as capital. Held: The appeal failed. The agreements provided for irregular repayments, they did so with an apparent standard interest rate. The agreements fell … Continue reading Cadbury Schweppes Plc and Another v Williams (Her Majesty’s Inspector of Taxes): CA 24 May 2006
LT CAPITAL GAINS TAX- s47(1) of Taxes Management Act 1970 – valuation of half-share in house and garden – value as a vacant house – comparables – evidential value of anonymised comparables – whether adjustment to reflect lettings – development value of rear garden – adjustment to reflect half share – whether sale prices disclosed … Continue reading HM Inspector of Taxes v Hatt: LT 13 Nov 2001
The inspector had issued an assessment under the section to recover a tax rebate incorrectly made to the tax payer. The taxpayer appealed. Held: The inspector claimed the repayment had been in error. The Act made that reclaim discretionary. The commissioners had decided that the reclaim was itself a mistake. However their decision which was … Continue reading Guthrie (Inspector of Taxes) v Twickenham Film Studios Ltd: ChD 27 Sep 2002
SCIT INCOME TAX – notices to produce documents and provide information – TMA 1970 s 19A – taxpayer agreeing to provide documents and information relating to income and claimed deductions – appeal stood over for further consideration of demand for documents relating to expenditure. Citations: [2004] UKSC SPC00448 Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading Taylor v HM Inspector of Taxes: SCIT 9 Dec 2004
SCIT Income tax – notice to taxpayer to produce documents in taxpayer’s possession or power – whether terms of notice reasonable – section 19A, Taxes Management Act 1970 Citations: [2004] UKSC SPC00454 Links: Bailii Statutes: Taxes Management Act 1970 19A Income Tax Updated: 28 June 2022; Ref: scu.221419
SCIT Income Tax – Schedule E – Benefit in kind – Whether expenses paid by company assessable as income of director – Apportionment of expenses – Income and Corporation Taxes Act 1988 ss.154, 156 – Discovery Assessment – Taxes Management Act 1970, Section 29 Citations: [2004] UKSC SPC00450 Links: Bailii Statutes: Income and Corporation Taxes … Continue reading Xi Software Ltd v HM Inspector of Taxes: SCIT 3 Dec 2004
SCIT INCOME TAX – relief for error or mistake – TMA 1970 s 33 – whether part of claim out of time – yes – whether conditions for relief satisfied – motoring expenses – returns made on basis of actual cost but taxpayer seeking to benefit from fixed profit car scheme – conditions not satisfied … Continue reading Cook v HM Inspector of Taxes: SCIT 29 Nov 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 Corporation tax – late filing of company tax returns – penalty provisions – transitional provisions – whether fixed penalty under Schedule 18, paragraph 17 to the Finance Act 1998 for a third late filing of a company tax return should be the higher penalty of andpound;1000 where one or more of the previous late … Continue reading Lessex Ltd v HM Inspector of Taxes: SCIT 6 Nov 2003
INCOME TAX – out of time assessments – whether loss of tax attributable to fraudulent or negligent conduct of Appellant – yes – appeal dismissed – TMA 1970 s 36(1) Citations: [2002] UKSC SPC00358 Links: Bailii Statutes: Taxes Management Act 1970 36(1) Income Tax Updated: 10 June 2022; Ref: scu.195397
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
The inspector disallowed a claim for enterprise investment relief, saying that not all the funds raised were to be used for a qualifying purpose. Held: The proceeds of a share issue had been used in part to pay a dividend. The issue did not qualify. The inspector’s refusal yto authorise exemption was a decision refusing … Continue reading Forthright (Wales) Limited v A L Davies (HM Inspector of Taxes): ChD 18 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
Buxton LJ: ‘The issue therefore is one of simple statutory construction. Can the expression ‘payment’ when used in section 87 of the 1970 Act, or ‘pays’ when used both in section 246N(2) of the 1988 Act and section 239 of the 1988 Act, encompass a set-off of the sort that the appellant asserts? In order … Continue reading Mellham Ltd v Collector of Taxes: CA 17 Jan 2003
The inspector of taxes had power to issue a notice requiring access to legally privileged material. The power given by the section included certain exceptions, and those were not to be extended. The special or general commissioners had no power to hear from a taxpayer oral representations as to the issue of such a notice. … Continue reading Regina v A Special Commissioner ex parte Morgan Grenfell and Co Ltd; Regina v Martyn Rounding (HM Inspector of Taxes) ex parte Morgan Grenfell and Co Ltd: CA 2 Mar 2001
Where the special commissioner had determined that the dispute had been concluded by agreement, the taxpayer was precluded from appealing that decision claiming an ‘error or mistke’ That issue was not one relating to the computation of profits in such a way as to bring the matter within the exception to the section. Citations: Times … Continue reading Eagerpath Ltd v Edwards (HM Inspector of Taxes): CA 14 Dec 2000
Before the appeal had been concluded under section 45(3), one of the two commissioners was incapacitated. The taxpayer appealed the refusal of a de novo hearing and the replacement of the tax commissioner. Held: The reconstitution of the panel did not require the consent of the parties. The balance of authority was that the incapacity … Continue reading Hitch, Regina (on the Application of) v Commissioners for the Special Purposes of the Income Tax Acts: Admn 4 Mar 2005
The thirty day time limit for the forwarding of a case stated is mandatory. The Court of Appeal has no discretion to extend the time limit. Millett LJ analysed the position by reference to the traditional dichotomy of directory or mandatory provisions, saying: ‘The question whether strict compliance with a statutory requirement is necessary has … Continue reading Petch v Gurney (Inspector of Taxes): CA 8 Jun 1994
Reduction of assessment for overcharge can only apply to wrong assessment. Citations: Gazette 29-Jul-1992 Statutes: Taxes Management Act 1970 50(6) Corporation Tax, Taxes Management Updated: 18 May 2022; Ref: scu.78026
The court considered whether a scheme was for the purposes of reconstruction or amalgamation in a capital gains tax context. Citing South African Supply: ‘In the context I think it is clear that when the learned judge referred to the persons carrying on an undertaking, he had in mind the shareholders who were carrying it … Continue reading Fallon v Fellows (Inspector of Taxes): ChD 2001
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
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
The court considered the nature of allowable expenses for an investment company: ‘the notion behind this Section may be thought to be that the expenditure is something which if you were looking at the profits and gains under Schedule D would be deductible as a sum of money wholly and exclusive expended for the purpose … Continue reading Norman v Golder (Inspector of Taxes): 1944
The taxpayer was a name at Lloyds. The inspector appealed a finding that the taxpayer’s trading losses could be attributed to one particular year, and set off through his PAYE coding. The difference would be that according to the inspector’s proposal, the tax would be paid in one year, and reclaimed in the following year. … Continue reading Blackburn (H M Inspector of Taxes) v Keeling: ChD 9 Apr 2003
Section 98A(2) and (3) Taxes Management Act 1970 – failure to file Employer’s End of Year P35 return on time – whether reasonable excuse – yes – appeal allowed Citations: [2014] UKFTT 470 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Taxes Management Updated: 12 April 2022; Ref: scu.526874
Where an inspector issued an assessment to tax, but mistakenly completed it to say that no tax was payable, and the taxpayer did nothing to indicate reliance upon it, there was no agreement between the taxpayer and the inspector such as would prevent the collector of taxes withdrawing and amending the assessment. Citations: Times 12-Aug-1999, … Continue reading Schuldenfrei v Hilton (Her Majesty’s Inspector of Taxes): CA 16 Jul 1999
A single transaction carried out as an agent for a non-resident company can be the ‘carrying on’ of a regular agency, though acting independently, and instructing lawyers and agents to sell land. Citations: Times 21-Nov-1995, Ind Summary 04-Dec-1995 Statutes: Taxes Management Act 1970 78(1), 82(1) Jurisdiction: England and Wales Corporation Tax, Taxes Management Updated: 10 … Continue reading Willson v Hooker (Inspector of Taxes): ChD 21 Nov 1995
An auctioneer was not required to report to the Inland Revenue on the gross receipts of other traders on sales where he had acted as agent. Citations: Gazette 01-Mar-1995, Times 31-Dec-1994, Ind Summary 13-Feb-1995 Statutes: Taxes Management Act 1970 13 Jurisdiction: England and Wales Income Tax Updated: 08 April 2022; Ref: scu.80485
One partner may not appeal against an assessment to tax against the wishes of his or her partners. Citations: Ind Summary 31-May-1993, Times 17-May-1993 Statutes: Taxes Management Act 1970 56 Jurisdiction: England and Wales Cited by: Appeal from – Sutherland and Others v Gustar (Inspector of Taxes) CA 28-Feb-1994 One of several partners may appeal … Continue reading Sutherland and Others v Gustar (Inspector of Taxes): ChD 17 May 1993
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
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
[2004] EWHC 602 (Ch) Bailii Taxes Management Act 1970 England and Wales Income Tax, Construction Updated: 09 January 2022; Ref: scu.194920
CONSTRUCTION INDUSTRY SCHEME – late filing of monthly returns – obligation delegated to bookkeeper – Appellant asserted that yearly P35’s contained details of CIS deductions – whether a reasonable excuse – no – Section 98A Taxes Management Act 1970 – Schedule 55 to the Finance Act 2009 – CIS tax deductions not accounted for to … Continue reading Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015
Sub-contractors in the construction industry – Contractors’ returns – Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 – late submission of return – sections 98A and 118 Taxes Management Act 1970 – amendment to section 98A from 6th April 2007 – reasonable excuse [2010] UKFTT 507 (TC) Bailii England and Wales Taxes Management Updated: … Continue reading Lawton (T/A C B Lawton Drywall and Plastering Contractors) v Revenue and Customs: FTTTx 15 Oct 2010
CONSTRUCTION INDUSTRY SCHEME – penalties for late filing of CIS returns – s 98A Taxes Management Act 1970 – schedule 55 to Finance Act 2009 – proportionality – special circumstances – reasonable excuse – effect of paragraph 17(3) of Schedule 55 to Finance Act 2009 – appeal allowed in part [2018] UKFTT 744 (TC) Bailii … Continue reading Advanced Scaffolding (Bristol) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 18 Dec 2018
FTTTx INCOME TAX – PAYE – employers end of year returns – late submission penalty – reasonable excuse – no – section 98A Taxes Management Act 1970 [2014] UKFTT 897 (TC) Bailii Taxes Management Act 1970 98A England and Wales Income Tax Updated: 21 December 2021; Ref: scu.536751
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 723 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 18 December 2021; Ref: scu.535338
A taxpayer’s inactive acquiescence in an inspector’s mistaken acceptance did not create an agreement which could restrain correction of the error. Times 25-Feb-1998 Taxes Management Act 1970 54 England and Wales Citing: Appealed to – Schuldenfrei v Hilton (Her Majesty’s Inspector of Taxes) CA 16-Jul-1999 Where an inspector issued an assessment to tax, but mistakenly … Continue reading Schuldenfrei v Hilton (Inspector of Taxes): ChD 25 Feb 1998
HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982
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
UTTC Section 98A(2) and (3) Taxes Management Act 1970 – failure to file Employer’s End of Year P35 return on time – whether reasonable excuse – yes – appeal allowed [2014] UKFTT 470 (TC) Bailii Taxes Management Act 1970 England and Wales Taxes Management Updated: 03 December 2021; Ref: scu.525964
A notice issued by an inspector was not an agreement with the taxpayer. The tax inspector’s calculation of the taxpayers liability upon receipt of the self assessment form could not be sufficient top prevent later amendments to the self-assessment . .
The inspector appealed a finding that he was unable to challenge a self-assessment after the normal time limit.
Held: The Act allowed an exemption on the basis that the inspector ‘could not have been reasonably expected on the basis of the . .
RETURN – self-assessment -notice of intention to inquire into return – taxpayer practising as a solicitor – notice requiring taxpayer to produce clients’ ledger and clients’ cash book and certain documents to support the entries in both – whether . .
References: [2014] UKFTT 470 (TC) Links: Bailii UTTC Section 98A(2) and (3) Taxes Management Act 1970 – failure to file Employer’s End of Year P35 return on time – whether reasonable excuse – yes – appeal allowed Statutes: Taxes Management Act 1970
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 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
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
When applying ex parte to a special commissioner for permission to make an extended time tax assessment, an inspector need not disclose all the circumstances of the case, but only those which were necessary to allow the commissioner to judge whether there was a loss. Citations: Times 12-May-1999 Statutes: Taxes Management Act 1970 41 Jurisdiction: … Continue reading In Re Mcguckian: QBD 12 May 1999
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 – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal allowed Citations: [2012] UKFTT 97 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 09 December 2022; Ref: scu.451939
No re-opening after closure notices The taxpayer had purchased software licences (SLA), and set out to claim the full cost against its tax liabiilities under the 2001 Act in the first year. The taxpayer said that after the Revenue had issued closure notices, it was not able to re-open the assessments for the year in … Continue reading Revenue and Customs v Tower MCashback Llp 1 and Another: SC 11 May 2011
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 Citations: [2010] UKFTT 537 (TC) Links: Bailii Jurisdiction: England and Wales Taxes … Continue reading Balgobin and Others (T/A Sunny Lodge) v Revenue and Customs: FTTTx 3 Nov 2010
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
Photocopies of documents were sent to leading counsel. The Inland Revenue sought their production under s20. Held: The copies had been produced for purposes attracting legal professional privilege, and were not discoverable to the Revenue even though the originals might have been. Citations: [1989] QB 267 Statutes: Taxes Management Act 1970 20 Jurisdiction: England and … Continue reading Regina v Board of Inland Revenue, ex parte Goldberg: 1989
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 – 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
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
INCOME TAX/VALUE ADDED TAX – whether Appellant had undeclared trading income – time limit for issuing discovery assessment – whether Appellant’s VAT returns were inaccurate – whether Appellant liable for penalty for failure to file self-assessment tax returns – s 93 Taxes Management Act 1970 – whether Appellant’s conduct dishonest/deliberate – s 60 Value Added … Continue reading Qolaminejite v Revenue and Customs (Income Tax/Value Added Tax – Undeclared Trading Income): FTTTx 2 Dec 2019
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 363 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 25 November 2022; Ref: scu.443076
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, 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
FTTTx Income Tax – Claimed under-payment of Income Tax under the PAYE Regulations – payments to part-time bar workers (generally students) – Penalties under section 98A(2)(a) Taxes Management Act 1970 for failing to deliver returns for PAYE purposes – whether there was neglect, enabling HMRC to make assessments for earlier years – Appeal allowed in … Continue reading Brown and Another (T/A Gamekeeper Inn) v Revenue and Customs: FTTTx 9 Apr 2013
Income tax – section 59C Taxes Management Act 1970-surcharge for late payment – reasonable excuse. Held: reasonable excuse did not continue throughout period of default. Appeal dismissed. Citations: [2011] UKFTT 306 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 November 2022; Ref: scu.443071
FTTTx INCOME TAX – Taxes Management Act 1970 ss. 8, 9A, 9ZA, 19A, 28A, 42, 43 and 50(6) – Appeal against amendment made by a closure notice – burden of proof – Whether amendment to an ‘unsolicited’ tax return subject to the time limit in s.9ZA – Appeal allowed Citations: [2013] UKFTT 144 (TC) Links: … Continue reading Weerasinghe v Revenue and Customs: FTTTx 13 Feb 2013
FTTTx Penalty – late filing of partnership return – s 93A TMA 1970 – appellant maintained return had been filed on time – appellant’s evidence accepted – appeal allowed Citations: [2013] UKFTT 108 (TC) Links: Bailii Statutes: Taxes Management Act 1970 93A Jurisdiction: England and Wales Taxes Management Updated: 14 November 2022; Ref: scu.472368
INCOME TAX – whether name of appellant incorrect on Notice to File self-assessment tax return – if so, whether this invalidates the Notice – TMA s 114 considered – self-assessment return filed late – whether reasonable excuse – appeal dismissed and penalty confirmed. Citations: [2013] UKFTT 88 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading McGuinness v Revenue and Customs: FTTTx 31 Jan 2013
CAPITAL GAINS TAX – late payment – first and second surcharges – section 59C Taxes Management Act 1970 – taxpayer allegedly misled by telephone advice from HMRC – whether reasonable excuse – no – appeal dismissed. Citations: [2013] UKFTT 85 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Capital Gains Tax Updated: 14 November … Continue reading Brucciani v Revenue and Customs: FTTTx 30 Jan 2013
FTTTx INCOME TAX – Losses – whether losses relating to purchase and resale of commercial properties by appellant attributable to appellant’s UK property business (s264 Income Tax (Trading and Other Income Act) 2005) or whether the losses were trading losses – losses were trading losses – whether ‘discovery amendment’ under s30B(1) Taxes Management Act 1970 … Continue reading Albermarle 4 Llp v Revenue and Customs: FTTTx 30 Jan 2013
Taxes Management Act 1970 – Deposits to accounts in excess of declared CIS income – Discovery assessments raised – Appellant’s failure to provide explanation in relation to excess credits – Assessment upheld as valid – Appeal Dismissed Citations: [2011] UKFTT 404 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 12 November 2022; Ref: … Continue reading Devine v Revenue and Customs: FTTTx 22 Jun 2011
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
FTTTx INCOME TAX – late filing penalties – reasonable excuse – no – appeal dismissed – section 93 Taxes Management Act 1970 Citations: [2012] UKFTT 686 (TC) Links: Bailii Income Tax Updated: 09 November 2022; Ref: scu.466262
FTTTx INCOME TAX – penalty for late filing of tax return – section 93 (2) Taxes Management Act 1970 – first and second surcharges under sections 59C (2) and (3) Taxes Management Act 1970 in respect of late payment of tax – whether reasonable excuse Citations: [2012] UKFTT 624 (TC) Links: Bailii Statutes: Taxes Management … Continue reading Woolley v Revenue and Customs: FTTTx 4 Oct 2012
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 – late payment surcharges – notification of change of address – reasonable excuse – sections 59B and 59C Taxes Management Act 1970 Citations: [2012] UKFTT 654 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59B 59C Jurisdiction: England and Wales Income Tax Updated: 09 November 2022; Ref: scu.466204
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 — penalty — section 98A (2) (a) Taxes Management Act 1970 whether employers annual return Form P 35 filed online or test submission — whether reasonable excuse — whether prompt notification of time-based penalty Citations: [2011] UKFTT 278 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) Jurisdiction: England and Wales Taxes Management … Continue reading Law Costing Ltd v Revenue and Customs: FTTTx 28 Apr 2011
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 taxpayer sought double taxation relief in respect of partnership profits earned in Jersey. Two sections appeared to be in direct contradiction. The earlier section had been superceded by the 1988 Act which was a consolidating Act. Consolidating legislation was intended to be read without reference to earlier legislation wherever possible save only in the … Continue reading Padmore v Inland Revenue Commissioners (No 2): ChD 8 Feb 2001
Judges: Arden, Gloster, Simon LJJ Citations: [2016] BTC 6, [2016] EWCA Civ 40, [2016] STC 1333, [2016] STI 303 Links: Bailii Statutes: Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1) Jurisdiction: England and Wales Citing: Appeal from – De Silva and Another v Revenue and Customs UTTC 15-Apr-2014 Film partnerships – partnership … Continue reading De Silva and Another, Regina (on The Application of) v HM Revenue and Customs: CA 2 Feb 2016
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
Film partnerships – partnership trading losses – inclusion of trading losses in partners’ self-assessment tax returns – claims to utilise those losses for carry back relief- means of challenge available to HMRC Citations: [2014] UKUT 170 (TCC) Links: Bailii Statutes: Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1) Jurisdiction: England and Wales … Continue reading De Silva and Another v Revenue and Customs: UTTC 15 Apr 2014
Section 98A(2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year Return – Appellant says had difficulty obtaining on-line activation PIN from HMRC – whether reasonable excuse shown for period of default – whether affected by delay in penalties imposed by HMRC – no Citations: [2012] UKFTT 393 (TC) Links: Bailii … Continue reading Stewart v Revenue and Customs: FTTTx 14 Jun 2012
Section 98A(2) and (3) Taxes Management Act 1970 – late submission of on-line Employer’s P35 End of Year return – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 384 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 03 November 2022; Ref: scu.462788
Section 98A(2) and (3) Taxes Management Act 1970 – late submission of on-line Employer’s P35 End of Year return – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 420 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management, Income Tax Updated: 03 November 2022; Ref: scu.462783
Penalty – Section 98A(2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year Return – Appellant thought Return had been filed on-line – further delays despite reminders – no reasonable excuse Citations: [2012] UKFTT 391 (TC), [2012] UKFTT 391 (TC) Links: Bailii, Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and … Continue reading Heavy Woollen Branch Club and Institute Union Ltd v Revenue and Customs: FTTTx 14 Jun 2012
