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
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
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
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
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
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
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 . .
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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
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
Income tax – Section 28A(1) and (2) Taxes Management Act 1970 – appeal against Closure Notice and Revenue Amendment – whether appellant ‘trading’ and whether entitled to deduct payments made to family members to fund property dealings which ultimately proved abortive were an allowable business expense – no – profits correctly assessed by HMRC – … Continue reading Lim v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 2 Jul 2019
INCOME TAX – self assessment – whether the Notice to File issued to the Appellant was issued under Section 8 of Taxes Management Act 1970 – yes – whether the Appellant’s tax return was filed late – yes – whether this late filing rendered the Appellant liable to a penalty imposed under Paragraph 3 of … Continue reading Collado v Revenue and Customs (Income Tax/Corporation Tax : Self Assessment – Penalty): FTTTx 22 Nov 2018
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
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 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
Self-assessment tax return 2007-08 – andpound;100 late filing penalty – paper return filed 31 January 2009 – Whether delivered in time – No – Appeal dismissed and penalty confirmed – sections 8 and 93 Taxes Management Act 1970 Citations: [2010] UKFTT 23 (TC) Links: Bailii Statutes: Taxes Management Act 1970 8 93 Taxes Management Updated: … Continue reading Chalk v Revenue and Customs: FTTTx 11 Jan 2010
UTTC Capital gains tax – appeal by taxpayer to First-Tier Tribunal – taxpayer previously a bankrupt – application to strike out appeal – whether taxpayer had locus standi to appeal – whether appeal settled by trustee in bankruptcy in accordance with s. 54 Taxes Management Act 1970. Citations: [2012] UKUT 174 (TCC) Links: Bailii Statutes: … Continue reading McNulty v HMRC: UTTC 25 May 2012
SCIT Income tax and corporation tax – self-assessment – enquiry into return – section 28A Taxes Management Act 1970 – scope of power to direct that an enquiry be closed – whether power should be exercised – decision on own facts. Citations: [2008] UKSPC SPC00715 Links: Bailii Statutes: Taxes Management Act 1970 28A Income Tax … Continue reading Lee and Another v Revenue and Customs: SCIT 7 Nov 2008
The court considered the availablilty of a first year allowance for the full first year expenditure on software licence agreements. The revenue sought to bring new points on appeal. Held: The LLPs’ appeals on the procedural issue as to the re-opening of the assessments was allowed. Henderson J set out also why he would have … Continue reading Tower Mcashback Llp and Another v HM Revenue and Customs: ChD 13 Oct 2008
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
The taxpayer, a non-resident, operated a sale and lease back scheme of machinery to be used in its business within the UK. There had been a chain of leases. Held: The court had first to identify the ‘relevant lease’. It was the head lease which was the lease of the machinery on which the expemse … Continue reading BMBF (No 24) Limited v the Commissioners of Inland Revenue: CA 6 Nov 2003
Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997
FTTTx Income Tax – Section 59C Taxes Management Act 1970 – surcharges for late payment of tax – whether reasonable excuse – no – appeal disallowed Citations: [2014] UKFTT 527 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 19 May 2022; Ref: scu.526871
The appellants resisted disclosure to the revenue of advice it had received. It claimed legal advice privilege (LAP), though the advice was from its accountants. Held: (Lords Sumption and Clarke dissenting) LAP applies to all communications passing between a client and its lawyers, acting in their professional capacity, in connection with the provision of legal … Continue reading Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another: SC 23 Jan 2013
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – Appellant unable to file online – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 11 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 16 May 2022; Ref: scu.450787
The Inland Revenue Commissioners are not able to command the production of documents which it only conjectured to exist. Citations: Times 03-Oct-1996 Statutes: Taxes Management Act 1970 20(3) Litigation Practice, Taxes Management Updated: 09 April 2022; Ref: scu.87491
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
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share loss relief for that amount against income for that year under section … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019
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- whether appellant served with valid notice to file return – no-whether valid enquiry opened into return and valid closure notice issued – no – appeal allowed – ss 8, 9, 28A, 34 and 115 TMA 1970 [2016] UKFTT 97 (TC) Bailii Taxes Management Act 1970 8 9 828A 34 115 England and … Continue reading Revell v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 16 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
FTTTx Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; effect of reference in accounts to fish stocks; whether paper transaction; whether contingent liability or accrual; Time Bar; deliberate conduct; whether liability excluded by agreement and/or undertaking; Taxpayer struck off Register of Companies and subsequently restored to the Register; effect of restoration; Income Tax (Pay … Continue reading Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 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
ICO The complainant asked the Valuation Office Agency (VOA) to provide information about both the sale price of two London properties and the dates on which they had been sold. Information on one property was not held, and that relating to the other was withheld under s.44, with the Commissioners for the Revenue and Customs … Continue reading Her Majestys Revenue and Customs (Decision Notice): ICO 19 Oct 2006
Capital gains tax – self assessment- penalty under s 95(1) Taxes Management Act 1970- whether incorrect return delivered fraudulently or negligently- reliance on advice as to effectiveness of capital loss generation scheme involving contracts for differences [2016] UKFTT 500 (TC), [2017] SFTD 370, [2016] STI 2687 Bailii England and Wales Capital Gains Tax Updated: 10 … Continue reading Bayliss v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation): FTTTx 14 Jul 2016
Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed … Continue reading Rivers v Revenue and Customs: FTTTx 23 May 2014
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
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
A builder was sued for his failure to complete the works he had contracted for. The buider sought a set-off against that claim of three of his one claims. One, under the contract, was for losses from the defendant’s refusal to allow his workmen access, the second was in quantum meruit for the works completed, … Continue reading Hanak v Green: CA 1958
The company had obtained legal advice but had taken it from their accountants. The Revenue sought its disclosure, and the company said that as legal advice it was protected by legal professional privilege. Held: The material was not protected. The privilege given under the Act by virtue of the Morgan Grenfell decision was limited to … Continue reading Prudential Plc and Another, Regina (on the Application of) v Special Commissioner of Income Tax and Another: Admn 14 Oct 2009
Application for late appeal – assessment for income tax – HMRC refuse to accept late appeal – permission to appeal sought from Tribunal – no convincing grounds put forward by the appellant — leave to appeal refused – s 49 Taxes Management Act 1970 . .
Appeal against penalty imposed under s98 Taxes Management Act 1970 for failure of a specified employment intermediary to file return under PAYE Regulations 84E and 84F – whether Appellant was a specified employment intermediary – No – whether there . .
The appellant challenged by review the use of closed material first in the issue of a search warrant, and subsequently to justify the retention of materials removed during the search.
Held: The appeal failed. No express statutory justification . .
The court considered the standard of proof required before the Commissioners when considering the application of penalties.
Held: When challenging the assessment of a penalty on a taxpayer, there was no reason why the normal civil standard of . .
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