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
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
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
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 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
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
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
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 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
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
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 . .
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FTTTx Penalty – late submission of employer annual return – Whether a reasonable excuse for late submission – Yes – Appeal allowed [2013] UKFTT 485 (TC) Bailii Taxes Management Act 1970 89 England and Wales Taxes – Other Updated: 20 November 2021; Ref: scu.515569
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
INCOME TAX – Discovery Assessment – Section 29 Taxes Management Act 1970 – whether HMRC made a discovery of an insufficiency to tax – whether it was ‘stale’ – Beagles applied – duty of candour – obligation on HMRC to assist the Tribunal in furthering the overriding objective of dealing with cases fairly and justly’ … Continue reading Jafari v Revenue and Customs (Income Tax – Discovery Assessment): FTTTx 13 Nov 2019
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
FTTTx Penalties: Construction Industry Scheme. S98A(2)(a) Taxes Management Act 1970. Late filing of form CIS36. Whether penalty affected by the fact that P35 had been filed and tax due had been paid. Citations: [2009] UKFTT 287 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 05 October 2022; Ref: scu.408995
FTTTx INCOME TAX – Surcharge on unpaid income tax – tax paid late – taxpayer believed he had longer to pay – conduct of HMRC led to taxpayer’s conclusions – whether taxpayer had reasonable excuse – Appeal allowed – Taxes Management Act 1970 s.59 C (9). Citations: [2010] UKFTT 114 (TC) Links: Bailii Jurisdiction: England … Continue reading Waddington v Revenue and Customs: FTTTx 10 Mar 2010
Section 98A (2) and (3) Taxes Management Act 1970 – inaccurate Employer’s P35 End of Year return submitted late – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 56 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 04 October 2022; Ref: scu.450789
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
Taxation of Lloyd’s syndicates – Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997 – relief for US tax – whether provision for different treatment unlawful – no – whether notice to file tax return invalid – no – application of section 103 Finance Act 2020 – whether notice of enquiry invalid – no- whether closure notice … Continue reading Paul v Revenue and Customs: FTTTx 17 Oct 2020
Contractors Return – Late filing penalty – Change of accountant – New accountant unable to obtain information from previous accountant – whether reasonable excuse throughout period of default – No – Whether Return filed without unreasonable delay after excuse ceased – No – Appeal dismissed – sections 98A and 118(2) Taxes Management Act 1970 Citations: … Continue reading Smith v Revenue and Customs: FTTTx 26 Apr 2010
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
FTTTx Construction Industry Scheme-Cancellation of registration for gross payment (Finance Act 2004 s.66)-Whether ‘reasonable excuse for the failure to comply’ (Finance Act 2004 Sch 11 para 4(4)(a); Taxes Management Act 1970 s.118(2))-Appeal dismissed Citations: [2009] UKFTT 283 (TC) Links: Bailii Statutes: Taxes Management Act 1970 118(2) Taxes Management, Construction Updated: 17 August 2022; Ref: scu.408988
FTTTx INCOME TAX – late filing of partnership return – penalties – reasonable excuse – HMRC excusing late filing in another similar case justifies excuse in this case – s93A(6) TMA 1970 – no reasonable excuse found on the facts – appeal dismissed Citations: [2010] UKFTT 55 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading Express Agency v Revenue and Customs: FTTTx 3 Feb 2010
FTTTx Self assessment- how loss relief is calculated – Taxes Management Act 1970 – Income Tax Act 2007 – appeal against assessment Citations: [2010] UKFTT 57 (TC) Links: Bailii Statutes: Taxes Management Act 1970, Income Tax Act 2007 Income Tax Updated: 17 August 2022; Ref: scu.408918
FTTTx INCOME TAX – enquiry into tax return – closure notice amending self assessment – no evidence supporting claimed expenditure – section 50 Taxes Management Act 1970 – determine appeal on facts allowing some of expenditure claimed. Citations: [2010] UKFTT 42 (TC) Links: Bailii Income Tax Updated: 17 August 2022; Ref: scu.408895
The appellant sought judicial review of the seizure by the respondents of computers found on its premises in the course of executing warrants under the Act, even though the computers might contain other matters not relevant to any investigation. Held: It had been impossible to make arrangements at the appellant’s home to copy the hard … Continue reading H, Regina (on the Application of) v Commissioners of Inland Revenue: Admn 23 Oct 2002
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
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
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 139 (TC) Links: Bailii Statutes: Taxes Management 1970 59C Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 07 June 2022; Ref: scu.442895
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 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 claimant solicitor sought a judicial review of a requirement made by the revenue that he must produce the papers of his client taxpayer under the section. Held: The effect of the section was to require a notice to be given by a commissioner and not by an inspector, and altered the applicable provisions according … Continue reading Regina (Cooke) v Revenue and Customs Commissioners: QBD 30 Jan 2007
A scheme was devised to sell annuities to charities. They then used the capital sum paid to purchase promissory notes from the charity, which were in turn used to secure annuity payments. Held: The scheme was entirely self cancelling and void. Payments made in pursuance of the scheme fell outside the ambit of the section.There … Continue reading Moodie v Inland Revenue Commissioners and Another and similar: HL 7 Apr 1993
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
Procedure – application for permission to appeal – whether reasonable excuse for failure to appeal in time – discovery assessments and penalties – S29 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – Martland considered – Application refused Citations: [2020] UKFTT 422 (TC) Links: Bailii … Continue reading Wells v Revenue and Customs (Application for Permission To Appeal – Whether Reasonable Excuse for Failure To Appeal In Time): FTTTx 23 Oct 2020
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 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
FTTTx INFORMATION NOTICES – whether certain documents and information required were statutory records- yes – whether notices issued other than to check the taxpayer’s tax position – no – whether the appellant’s offer of conditional compliance was compliance – no – whether reasonable excuse for non-compliance – no – appeal against notices and penalties dismissed … Continue reading Qualapharm Ltd v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 17 Feb 2016
The pension scheme had been approved, but that approval later withdraw. HMRC issued assessment for the years in which it had been approved. The taxpayer argued that such assessments applied to the date with effect from which the approval is withdraw, HMRC contended that it was in the year in which withdrawal was notified. The … Continue reading John Mander Pension Trustees Ltd v Revenue and Customs: SC 29 Jul 2015
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
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 535 (TC) Bailii England and Wales Taxes Management Updated: 12 … Continue reading Lam and Others (T/A Ron’s Plaice) v Revenue and Customs: FTTTx 3 Nov 2010
The claimant sought judicial review of the lawfulness of search warrants given to the Commissioners and executed at their various offices. The Revenue had suspect the dishonest implementation of a tax avoidance scheme. The claimants said that there were no sufficient ground for the request for and issue of the warrants. The investigation had been … Continue reading Mercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others: Admn 13 Nov 2008
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
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
The House heard an application judicially to review a notice served by an inspector of taxes under section 20 of the 1970 Act, requiring T C Coombs and Co to deliver or make available for inspection documents in their possession relevant to the tax liability of the taxpayer, their former employee. The notice was given … Continue reading Regina v Inland Revenue Commissioners, Ex parte T C Coombs and Co: HL 1991
(New Zealand) The plaintiff, an MP, pursued a defamation case. The defendant wished to argue for the truth of what was said, and sought to base his argument on things said in Parliament. The plaintiff responded that this would be a breach of Parliamentary privilege. Held: A Defendant may not use libel proceedings to impugn … Continue reading Prebble v Television New Zealand Ltd: PC 27 Jun 1994
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
The court was asked whether the Commissioners had been correct to disallow in a closure notice, the attribution in part to income in the year 2000-01 of expenses incurred by the trustees of a United Kingdom resident discretionary trust. The expenses claimed were (i) trustees’ fees, (ii) investment management fees, (iii) bank charges, (iv) custodian … Continue reading HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust: CA 19 Dec 2008
The taxpayer appealed an order for payment of arrears of schedule D tax and national insurance contributions in enforcement proceedings in the County Court. Held: The proper forum for appealing against determinations was the general commissioners whose jurisdiction was exclusive. The County Court had no jurisdiction whatsoever. Waller LJ, Jonathan Parker LJ [2004] EWCA Civ … Continue reading McCullough (HMIT) v Ahluwalia: CA 23 Jun 2004
The society had set out to assert that regulations were unlawful in creating a double taxation. It paid money on account of the tax demanded. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. The Society sought to challenge the decision by judicial review. … Continue reading Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992
Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 . .
The Commissioners of Inland Revenue do not have, any more than does any other emanation of the Crown, any power to suspend or dispense with laws. ‘It is at this point that there arises what Mr Potter, for the taxpayers, has denominated as a serious . .
Taxes are imposed upon subjects by Parliament. A citizen cannot be taxed unless he is designated in clear terms by a taxing Act as a taxpayer and the amount of his liability is clearly defined. A proposition that whether a subject is to be taxed or . .
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