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
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
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
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
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 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
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 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
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
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
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
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
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
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
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
Construction Industry Scheme-Penalties for late returns (Taxes Management Act 1970 s.98A)-Appeal dismissed Citations: [2012] UKFTT 250 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 03 November 2022; Ref: scu.462667
FTTTx Section 98A(2) TMA 1970 – penalties for late Employer’s End of Year Return – cessation of Appellant’s business – HMRC did not impose penalties until after cessation – whether reasonable excuse – appeal allowed in part Citations: [2012] UKFTT 139 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) Taxes Management Updated: 05 October … Continue reading Dent (T/A Tony’s Meats) v Revenue and Customs: FTTTx 17 Feb 2012
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year return – Employer Scheme inactive – not a reasonable excuse Citations: [2012] UKFTT 35 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) 98A(3) Jurisdiction: England and Wales Taxes Management Updated: 04 October 2022; Ref: scu.450796
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
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 844 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 28 September 2022; Ref: scu.450941
FTTTx Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Burden of proof. Jusilla v Finland. Article 6 ECHR. Citations: [2011] UKFTT 479 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2)(a) Jurisdiction: England and Wales Taxes Management, Human Rights Updated: 03 September 2022; Ref: scu.449472
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 625 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 03 September 2022; Ref: scu.449543
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
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – Employer’ End of Year return P35 late – reasonable excuse – appeal allowed in part] Citations: [2012] UKFTT 15 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 23 June 2022; Ref: scu.450815
FTTTx Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal allowed Citations: [2011] UKFTT 185 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 07 June 2022; Ref: scu.442880
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year P35 late – andpound;2300 penalties – ignorance of obligation to file return – Appeal not allowed Citations: [2014] UKFTT 27 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 26 May 2022; Ref: scu.519573
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 671 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 30 January 2022; Ref: scu.449603
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Judges: Staker J Citations: [2011] UKFTT 668 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 29 January 2022; Ref: scu.449630
FTTTx PAYE – year end returns – penalties for late submission – electronic submission – electronic receipt received – no record of receipt by HMRC – reasonable excuse – yes – appeal allowed – section 98A Taxes Management Act 1970 [2011] UKFTT 735 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management … Continue reading Oz Build Construction Ltd v Revenue and Customs: FTTTx 14 Nov 2011
Income Tax/Corporation Tax : Penalty [2016] UKFTT 57 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 10 January 2022; Ref: scu.559944
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 [2015] UKFTT 105 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 28 December 2021; Ref: scu.544583
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – penalties for late employer’s end of year P35 return – Appellant believed reasonable care taken – no failure message received- whether reasonable excuse – no – appeal dismissed [2014] UKFTT 827 (TC) Bailii Taxes Management Act 1970 98A(2) 98A(3) England and Wales Taxes Management … Continue reading Nantyffyllon Rugby Club v Revenue and Customs: FTTTx 20 Aug 2014
FTTTx CONSTRUCTION INDUSTRY SCHEME -penalties under Schedule 24 Finance Act 2007 of andpound;41.13 – penalty under Section 98A (4) Taxes Management Act 1970 andpound;140 and andpound;7200 – failure to make scheme returns – incorrect assessment raised -appellant had reasonable excuse and penalty not proportional – appeal allowed [2014] UKFTT 759 (TC) Bailii Taxes Management Act … Continue reading Laithwaite v Revenue and Customs: FTTTx 6 Aug 2014
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 718 (TC) Bailii Taxes Management Act 1970 98A(2) 98A(3) England and Wales Taxes Management Updated: 18 December 2021; Ref: … Continue reading Norris T/A Curzon Diner v Revenue and Customs: FTTTx 24 Jul 2014
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 717 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 18 December 2021; Ref: scu.535334
FTTTx Section 98A(2) and (3) Taxes Management Act 1970 – failure by agent of the Appellant to file employer’s end of year P35 return on time – whether reasonable excuse – no – appeal not allowed Connell TJ [2014] UKFTT 193 (TC) Bailii Taxes Management Act 1970 98A(2) Taxes Management Updated: 30 November 2021; Ref: … Continue reading Thi Le v Revenue and Customs: FTTTx 12 Feb 2014
FTTTx P35 and P14 return – Penalty for Late Return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed [2014] UKFTT 28 (TC) Bailii Taxes Management Act 1970 98A England and Wales Taxes Management Updated: 28 November 2021; Ref: scu.519555
rc_wilsonSCIT2008 SCIT PENALTY DETERMINATION – Failure to comply with section 20 Notice to produce copy tax return – TMA 1970 s.98(1)(b(i), 100C – andpound;300 penalty determined [2008] UKSPC SPC00724 Bailii Taxes Management Act 1970 98(1)(b)(I) Taxes Management Updated: 09 November 2021; Ref: scu.278766
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
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
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
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
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
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
Late payment of tax; reasons for late payment not accepted as ‘reasonable excuse; s.59C TMA Citations: [2012] UKFTT 294 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Taxes Management Updated: 03 November 2022; Ref: scu.462737
FTTTx Income tax – limited liability partnership acquired licence to film rights and sub-licensed rights to distributor – complex financing arrangements involving loans to members of the partnership and defeasance deposit by the distributor – whether partnership carrying on a trade (a precondition for members to claim relief for a prepayment of interest on their … Continue reading Eclipse Film Partners No 35 Llp v Revenue and Customs: FTTTx 20 Apr 2012
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 820 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 21 October 2022; Ref: scu.450947
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 819 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 21 October 2022; Ref: scu.450902
INCOME TAX – whether appellant had under-declared trading profits -discovery assessments – s 29 Taxes Management Act 1970 – whether discovery had become stale – penalties for inaccuracies in tax returns – schedule 24 Finance Act 2007 – whether conduct deliberate and concealed – appeal allowed in part Citations: [2019] UKFTT 99 (TC) Links: Bailii … Continue reading Chaudhary v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 14 Feb 2019
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
INCOME TAX – construction industry scheme- penalty under section 98A Taxes Management Act 1970- late submission of monthly return – whether reasonable excuse Citations: [2012] UKFTT 550 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 October 2022; Ref: scu.466090
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 Construction Industry Scheme – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 195 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Taxes Management Updated: 17 September 2022; Ref: scu.442920
FTTTx Company Tax – Penalties for late returns (Finance Act 1998, Sch 18, para 17) – Reasonable excuse (Taxes Management Act 1970, s.118(2)) – Returns submitted within deadline but rejected by HMRC as accounts were not signed – Burden on HMRC to establish that returns were filed late and therefore to establish in this case … Continue reading Codu Computer Ltd v Revenue and Customs: FTTTx 28 Feb 2011
SCIT SHARE OPTIONS – unapproved scheme – gains by employee – whether charge to income tax arises when options exercised but shares not sold – yes – ICTA 1988 s 135(1). ASSESSMENT – power to raise assessment – whether loss of tax attributable to negligent conduct on the part of the Appellant or the person … Continue reading An Employee v Revenue and Customs: SCIT 19 Mar 2008
Section 98A (2) and (3) Taxes Management Act 1970 – Late Employer’s P35 End of Year return- Employer Scheme had ceased – Appellant relying upon erroneous advice by HMRC – delay by HMRC in issuing penalty notice – reasonable excuse shown – appeal allowed Citations: [2012] UKFTT 48 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Mcstay v Revenue and Customs: FTTTx 12 Jan 2012
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 564 (TC) Links: Bailii Taxes Management Updated: 03 September 2022; Ref: scu.449487
The taxpayer appealed against a decision confirming the Commissioners’ power to impose a penalty on him. It was said that his solicitors’ firm had negligently understated its profits. A settlement was proposed allowing a withdrawal of the return, which the claimant said was inconsistent with a penalty. Held: There had been no error of law … Continue reading Stockler v HM Revenue and Customs: ChD 22 Sep 2009
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 Applications for directions to close enquiry into tax returns – Whether possible to give directions – Applications dismissed – section 28A Taxes Management Act 1970 and paragraph 33 schedule 18 Finance Act 1998 Citations: [2010] UKFTT 19 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 17 August 2022; Ref: scu.408865
The appellants sought to challenge their convictions for cheating the Inland Revenue. They were accused of having hidden assets and income from the revenue. The appellants objected to the use at trial of material obtained in a ‘Hansard’ interview. At such interview admissions are accepted as a basis for settling civil liabiity, but expressly excluding … Continue reading Regina v Sewa Singh Gill and Paramjit Singh Gill: CACD 31 Jul 2003
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
EMPLOYER’S ANNUAL RETURNS – P35 – Section 98A Taxes Management Act 1970 (‘TMA’) – flat-rate penalties for failure to file a P35 return on time – whether taxpayer had a reasonable excuse for her default – Permission to appeal out of time refused – appeal dismissed. Citations: [2019] UKFTT 405 (TC) Links: Bailii Statutes: Taxes … Continue reading C and D Flowers Ltd v Revenue and Customs: FTTTx 21 Jun 2019
The court heard an appeal against a preliminary decision of the Special Commissioners about two issues of principle which affect forthcoming appeals against assessments to self-assessments made by the Respondent Commissioners against them. The two issues are: (a) whether the time limit imposed by section 34 of the 1970 Act (‘TMA’) applies to closure notices … Continue reading Morris and Another v Revenue and Customs: ChD 23 May 2007
Income Tax – closure notices under sections 28A and 28B of the Taxes Management Act 1970 and section 32, Sch18 Finance Act 1998; and appeals against information notices issued under Schedule 36 of the Finance Act 2008; whether copies sufficient; reasonably required and reasonable grounds considered Citations: [2019] UKFTT 388 (TC) Links: Bailii Statutes: Taxes … Continue reading Perfectos Printing Inks Ltd, Perfectos Printing Inks Group Ltd and Dr Price v Revenue and Customs: FTTTx 14 Jun 2019
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
The company sought repayment of excess advance corporation tax payments made under a mistake of law. The question was the extent of the effect of the ruling in Klienwort Benson, in particular whether it covered sums paid as taxation, and how the law of limitation was to be allowed for. Held: Money paid under a … Continue reading Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 Feb 2005
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
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
Section 98A(2) and (3) Taxes Management Act 1970 – Employer’s End of Year P35 return filed late – company had ceased trading – post-cessation filing delegated to agent – whether reasonable excuse – no – appeal dismissed Citations: [2014] UKFTT 238 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 11 June 2022; Ref: … Continue reading Tummy Gym / Gymophobics Hucknall Ltd v Revenue and Customs: FTTTx 24 Feb 2014
INCOME TAX – two penalty notices for late filing of employer’s annual return under Regulation 73 PAYE Regulations – section 98A(2) and (3) Taxes Management Act 1970 – whether returns submitted – delay by HMRC in notifying appellant of penalties – whether penalties fair – whether reasonable excuse – HMRC v Hok Limited [212] UKUT … Continue reading Bletchingley Skills Centre v Revenue and Customs: FTTTx 4 Mar 2014
Construction Industry Scheme – Penalties for late submissions of returns (Taxes Management Act 1970 s.98A) – Whether partner of Appellant firm had a ‘reasonable excuse’ (Taxes Management Act 1970 s.118) – Appeal allowed in part Citations: [2010] UKFTT 483 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 11 June 2022; Ref: scu.426598
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
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
