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
FTTTx Section 93A (2) Taxes Management Act 1970 – late filing of partnership return – Appellant’s agent said no paper return or UTR number issued therefore unable to submit paper or online return – reasonable excuse shown – appeal allowed. Judges: Connell TJ Citations: [2012] UKFTT 9 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading Norton (T/A Oracle Fieldwork) v Revenue and Customs: FTTTx 4 Jan 2012
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
Partnership tax return – Penalty for late return (Taxes Management Act 1970 s.93A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 669 (TC) Links: Bailii Statutes: Taxes Management Act 1970 93A Jurisdiction: England and Wales Taxes Management Updated: 29 January 2022; Ref: scu.449605
FTTTx Section 93A (2) Taxes Management Act 1970 – late filing of partnership return – paper return 94 days late – Appellant says unable to file partnership return online as requisite software unavailable unless commercial software purchased – no reasonable excuse – appeal disallowed [2012] UKFTT 13 (TC) Bailii Taxes Management Act 1970 93A(2) England … Continue reading Astrid Koyeni-Efreeitems (Partnership) v Revenue and Customs: FTTTx 4 Jan 2012
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
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 – 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
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 536 (TC) Links: Bailii Jurisdiction: England and Wales Taxes … Continue reading Fairburn and Others (T/A Cobbler) v Revenue and Customs: FTTTx 3 Nov 2010
Corporation tax – Losses – Relief Time-limit – Substantive Fairness – Judicial review-Claims for relief against other profits of same period-Claims refused-Whether estimated figures delivered within two-year time-limit constituted claims-Express claims made after expiry of time-limit-Previous late claims admitted without question-Whether Revenue wrongly refused claims-Income and Corporation Taxes Act 1970, s 177(2) and {10), Taxes … Continue reading Unilever Plc, Regina (on The Application of) v Inland Revenue: CA 13 Feb 1996
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
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 534 (TC) Bailii England and Wales Income Tax Updated: 12 … Continue reading Farrow and Others (T/A Kitchen and Bathroom Installations) v Revenue and Customs: FTTTx 3 Nov 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
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 538 (TC) Bailii Taxes Management Act 1970 12AA England and … Continue reading Mcalpin and Others (T/A Newtons Home Improvements) v Revenue and Customs: FTTTx 3 Nov 2010
