FTTTx Income tax- appellant previously self-employed then employed and paying tax under PAYE- obligation to file tax return -penalties and surcharge for late filing of Tax return and payment -no reasonable excuse-appeal dismissed

[2012] UKFTT 68 (TC)
Bailii
England and Wales

Income Tax

Updated: 03 January 2022; Ref: scu.450802

High income child benefit charge – penalties for failure to notify – taxpayer not aware that child benefit was being paid to partner – taxpayer received letter from HMRC prior to tax years in question with information about the charge – held: no reasonable excuse for failure to notify – appeal dismissed

[2020] UKFTT 355 (TC)
Bailii
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.654099

FTTTx Income Tax/Corporation Tax : Appeal – Income Tax – undeclared income – estimated assessments – application for appeals to be admitted out of time – delay – non co-operation – reliance on agent – applications refused

[2015] UKFTT 351 (TC)
Bailii
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.550570

FTTTx Income Tax/Corporation Tax : Anti-Avoidance – Income Tax – Claim for capital allowances in respect of expenditure on scientific research – Scheme to claim the allowances for a substantially higher amount than that actually applied in undertaking such research – whether the partnership’s whole activity or any part of its activity constituted trading for tax purposes – whether if so, trading losses derived from capital allowances arose in a non-commercial venture – whether pre-payments of interest on two substantial borrowings were allowable – whether the amounts borrowed had been contributed to a partnership and applied wholly for trading purposes – whether ‘interest’ had actually been paid – whether relief was denied by section 787 Taxes Act 1988 – whether certain expenses were deductible – Both Appeals dismissed

[2015] UKFTT 325 (TC)
Bailii
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.550300

FTTTx Income Tax/Corporation Tax : Assessment/Self-Assessment – Determinations for 2002/03 to 2007/08 – Whether special relief appropriate – Whether unconscionable to pursue tax – Yes – TMA 1970 Schedule I AB, para 3A(4)

[2015] UKFTT 324 (TC)
Bailii
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.550292

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 dismissed. Whether Tribunal can give effect to consequential CGT issues – no – possible remedies examined.

[2015] UKFTT 303 (TC)
Bailii
Taxes Management Act 1970 70
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.550283

Income Tax/Corporation Tax : Appeal – Income tax – assessments and penalties – Appellant’s application for permission to appeal out of time and HMRC’s cross application to strike out both withdrawn following settlement in separate bankruptcy proceedings in the High Court

[2015] UKFTT 332 (TC)
Bailii
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.550293

FTTTx INCOME TAX – late submission of individual tax return – Whether reasonable excuse for late submission of return – Yes.

[2015] UKFTT 313 (TC)
Bailii
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.550272

FTTTx INCOME TAX – Earnings from employment – compensation for departure from the terms of a contract of employment following a TUPE transfer – whether payment earnings from employment – yes

[2015] UKFTT 295 (TC)
Bailii
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.550279

FTTTx INCOME TAX – late submission of individual tax return – Whether reasonable excuse for late submission of return – No.

[2015] UKFTT 315 (TC)
Bailii
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.550277

Income tax – individual resident of Israel – claim for exemption under Art XI, UK/Israel double tax treaty – whether UK pension income exempted from tax under special Israel tax provision was entitled to treaty exemption from UK tax under Art XI – meaning of ‘subject to Israel tax in respect thereof’

[2012] UKFTT 499 (TC), [2012] STI 3238, 15 ITL Rep 157, [2012] SFTD 1381
Bailii
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.466138

FTTTx INCOME TAX – PAYE – appeal against a direction notice requiring the appellant to pay income tax and interest in respect of untaxed remuneration which HMRC alleged he had received as a shadow director – whether Appellant was shadow director and employee – yes – whether Appellant discharged burden of proving that he did not receive payments – no – whether companies wilfully failed to deduct tax from the payments to Appellant and did he know of that failure at the time – yes – appeal dismissed

[2015] UKFTT 262 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549549

Income Tax/Corporation Tax : Penalty

[2015] UKFTT 285 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549531

FTTTx INCOME TAX – late submission of individual tax return – Whether reasonable excuse for late submission of return – No.

[2015] UKFTT 286 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549548

FTTTx Construction Industry Scheme – Whether reasonable excuse for late submission of Contractor’s monthly return – no.

[2015] UKFTT 256 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549530

INCOME TAX /CORPORATION TAX – Losses – interpretation of s118ZC ICTA 1988 limit on loss relief for members of LLPs – whether appellant’s third share in capital of LLP was ‘contributed’ as capital (s118ZC(3) ICTA) on basis that this was the amount appellant had exposed to risk- no – whether appellant’s third share was included in amount the appellant was ‘liable to contribute’ to the assets of the LLP in the event LLP was wound up (s118Z(4)(a) ICTA) – no – appeal from Tax Chamber allowed

[2015] UKUT 130 (TCC), [2015] BTC 512, [2015] STC 1852
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549079

Income tax – high income child benefit charge – penalties for failure to notify – taxpayer not aware that he had to notify or that his wife was claiming child benefit – taxpayer received letter from HMRC with information about the charge three months before birth of first child – held: no reasonable excuse for failure to notify – appeal dismissed

[2020] UKFTT 356 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.654098

Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – illness and personal problems – whether taxpayer had a reasonable excuse for his default – appeal dismissed.

[2020] UKFTT 333 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.654096

Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed.

[2020] UKFTT 270 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.652721

(Income Tax/Corporation Tax : Appeal) INCOME TAX – penalty for a failure to take, within the time allowed, the necessary corrective action following the receipt of a follower notice – application for permission to give late notice of appeal to the First-tier Tribunal – permission denied

[2019] UKFTT 7 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.632689

Compensation paid to a person carrying on a property rental business for an interest rate swap mis-sold to him – whether the basic part of the compensation payable to him was taxable as income (because it was paid as compensation for revenue expenditure under the swap) or capital (because it was paid as compensation for the capital asset which would have been acquired by him instead if the swap had not been acquired) – held that the former was the case – whether the remaining part of the compensation payable to him, which was described as interest, was properly interest so called and taxable as such – yes

[2020] UKFTT 362 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.654115

Income tax – fixed and daily penalties for late filing of self-assessment returns for four years – application for permission to appeal out of time – Appellant had suffered family and financial problems necessitating returns to his native Poland -whether reasonable excuse continuing throughout default period – no – appeal dismissed

[2018] UKFTT 754 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.632456

Schedule 55 Finance Act 2009 – fixed penalty for failure to file a self-assessment return on time – failure to file -whether taxpayer had a reasonable excuse for his default – appeal dismissed.

[2020] UKFTT 368 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.654107

Penalties for failure to make returns – appellants provided information to their accountant late – accountant was not attending to client matters due to his father’s illness and death – held: reasonable excuse for late-filing post-date of provision of information to accountant – decision not to reduce for special circumstances flawed – it was right to reduce because of special circumstances in respect of period prior to provision of information by appellants to accountant – penalties cancelled

[2020] UKFTT 357 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.654113

The taxpayer, a comic actor, bought silver bullion hoping it would act as a hedge against a possible deflation of the pound. The revenue sought to tax his profits on sale under Schedule D. He argued that the money, being from one transaction, did not arise in the course of trade. The judge had reversed the Commissioners decision and found it not to be taxable.
Held: The revenue appeal succeeded: ‘supposing it was a hedge against devaluation, it was nevertheless a transaction entered into on a short-term basis for the purpose of making a profit out of the purchase and sale of a commodity, and if that is not an adventure in the nature of trade I do not really know what is. The whole object of the transaction was to make a profit.’ ‘because it was a hedge against devaluation it was not a trading adventure’ In this case: ‘it would have been possible for the commissioners to come to the view at which they did arrive in favour of the Crown or they might have taken a view of the facts in favour of the taxpayer. On the whole (not that it matters) I think that in the circumstances of this case I should have been inclined to agree with the view taken by the commissioners. With great respect to the learned judge, it is in my opinion impossible to say that the view expressed by the commissioners was not a view at which any reasonable tribunal could arrive.’ and ‘I for my part cannot see that it is any the less a trading adventure because one describes it as something to offset the loss incurred by a fall in the value of sterling, or as a ‘hedge’, or insurance, against devaluation.’

Harman and Salmon LJJ, and Cairns J
[1969] 1 All ER 332, [1969] 1 WLR 275, [1969] 45 Tax Cas 92, [1969] 47 ATC 358, [1968] TR 345
Income Tax Act 1952 Sch D Case 1
England and Wales
Citing:
Appeal From – Wisdom v Chamberlain (Inspector of Taxes) ChD 1968
Mr Wisdom, a famous comic actor, bought silver bullion, fearing the devaluation of the pound. He sold it at considerable profit. The commissioners found that that this was trading for profit.
Held: The Inspector’s appeal succeeded. The bullion . .
Cited – Jenkinson (Inspector of Taxes) v Freedland 1961
The court considered whether the purchase and sale of an item making a profit must count as acting in the course of trade so as to cause liability to income tax. Donovan LJ: ‘It cannot be right, therefore, to assert, as the Crown did before us, that . .
Cited – Edwards (Inspector of Taxes) v Bairstow HL 25-Jul-1955
The House was asked whether a particular transaction was ‘an adventure in the nature of trade’.
Held: Although the House accepted that this was ‘an inference of fact’, on the primary facts as found by the Commissioners ‘the true and only . .
Mentioned – Leeming v Jones (Inspector of Taxes) HL 1930
The case established the principle that the profit from a single transaction of a purchase and sale of property was taxable only if it amounts to a trade and if not does not fall within Case VI. The making of a profit on an isolated transaction of . .

Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 01 January 2022; Ref: scu.235903

FTTTX INCOME TAX – preliminary issues – assumption of revenue functions by SOCA – civil recovery proceedings under Proceeds of Crime Act 2002 – compromise agreement – whether compromise extended to tax liabilities – whether assessments otherwise invalid by reason of abuse of process

[2013] UKFTT 654 (TC)
Bailii
England and Wales

Income Tax

Updated: 31 December 2021; Ref: scu.518595

FTTTx INCOME TAX – Schedule 36 Finance Act 2008 notice – whether HMRC’s requirement to produce reasonable – yes – whether bank and credit card statements personal records – no – notice varied.

[2015] UKFTT 200 (TC)
Bailii
Finance Act 2008 36
England and Wales

Income Tax

Updated: 30 December 2021; Ref: scu.547418

FTTTx Penalties – Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late for 2010, 2011 and 2012 – whether reasonable excuse – no – application for permission out of time appeal – not allowed

[2015] UKFTT 210 (TC)
Bailii
England and Wales

Income Tax

Updated: 30 December 2021; Ref: scu.547416

FTTTx INCOME TAX – Employment income – whether payment made pursuant to a compromise agreement by employer to its employee taxable as ‘earnings’ under s62 ITEPA – no- payment non-taxable as it was made in respect of potential race discrimination claim – appeal against HMRC’s amendment to appellant’s self-assessment allowed in principle
Careless inaccuracy penalty – taxable redundancy amounts not included on return – appeal dismissed

[2015] UKFTT 189 (TC)
Bailii
England and Wales

Income Tax

Updated: 30 December 2021; Ref: scu.547410

FTTTx INCOME TAX: alleged suppression of takings – cash takings inconsistent with debit/credit card receipts – assessments to additional income tax/NIC – evidence adduced at the hearing as to particular features of the Appellant’s business (limousine hire); appeal allowed.

[2015] UKFTT 221 (TC)
Bailii
England and Wales

Income Tax

Updated: 30 December 2021; Ref: scu.547403

INCOME TAX – Applications by HMRC for a stay in the appeal proceedings, initially for six months, and an extension of time to serve their Statement of Case – both applications opposed by the Appellant – Criminal investigation being undertaken into whether offences had been committed in relation to the submission of tax returns to HMRC by persons (such as the Appellant) who set up trades pursuant to a marketed tax avoidance scheme involving environmental research – the Appellant not suspected by HMRC of having committed any criminal offence – the investigation focussing on ‘the architects, facilitators and advisers to the arrangements’ – held a stay of the appeal proceedings for a period of 6 months and also an extension of time for the service of the Statement of Case would be directed – balancing exercise undertaken – reason for directing the stay and the extension of time was to give time for the Officers of HMRC having conduct of the appeal to be provided with further relevant evidence (if any) gathered or to be gathered in the criminal investigation – held however that HMRC had failed to discharge the burden on them of showing that the conduct of the appeal up to and including the hearing and the subsequent release of the Tribunal’s decision would necessarily give rise to a real risk of prejudice which may lead to injustice to a defendant or the prosecution in criminal proceedings – appeal re-allocated to the category of Complex cases under rule 23(3) of the 2009 Rules

[2010] UKFTT 481 (TC)
Bailii
England and Wales

Income Tax

Updated: 30 December 2021; Ref: scu.426647

High Income Child Benefit Charge (‘HICBC’) – Whether assessment valid – appeal dismissed.

[2020] UKFTT 353 (TC)
Bailii
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.654100

Income tax – high income child benefit charge – penalty for failure to notify – appellant unaware of the charge as was living in Australia for ten years up to 2015 – his wife made child benefit claim and did not convey information about the charge on the form to the appellant – held: there was a reasonable excuse for failure to notify – penalty cancelled

[2020] UKFTT 354 (TC)
Bailii
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.654111

Penalty for failure to make returns- Schedule 55Finance Act 2009

[2020] UKFTT 367 (TC)
Bailii
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.654106

INCOME TAX – taxpayer who received notices to file but failed to file tax returns assessed under s 29 TMA (discovery assessments) – taxpayer’s appeal against assessments unsuccessful – in meantime taxpayer filing tax returns covering same years – HMRC refusing to accept or process tax returns – purported appeal against that decision – whether Tribunal has jurisdiction – no

[2018] UKFTT 760 (TC)
Bailii
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.632452

(Income Tax/Corporation Tax : Penalty) – penalty for failure to make returns – application to bring a late appeal – dismissed

[2019] UKFTT 29 (TC)
Bailii
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.632690

The respondents owned the Rotunda Hospital and certain attached property known as the Rotunda Rooms and Vaults, from the letting of which, provided with light and heat and the necessary furniture, they derived the revenue which the appellant sought to assess under Schedule D of the Income Tax Acts. The respondents claimed that these profits were included in the assessment under Schedule A, and were therefore exempt from taxation under Schedule D. Held that the respondents carried on ‘an adventure or concern in the nature of trade’ which was assessable under Schedule D.
Grove v. Young Men’s Christian Association, 4 Tax Cas. 613; Religious Tract and Book Society of Scotland v. Forbes, 33 S.L.R. 289, 23 R. 390, 3 Tax Cas. 415; and Carlisle and Silloth Golf Club v. Smith, 1913, 2 K.B. 75, approved and followed.
Maugham v. Free Church of Scotland, 30 S.L.R. 666, 3 Tax Cas. 297, distinguished.

Lord Chancellor (Birkenhead), Lords Finlay, Cave, Atkinson, and Shaw
[1920] UKHL TC – 7 – 517, [1920] UKHL 633, 58 SLR 633, [1921] 1 AC 1
Bailii, Bailii
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.631524

[2018] UKFTT 756 (TC)
Bailii
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.632476

FTTTx INCOME TAX -appeals against Schedule 36 Notices – whether to stay the case – whether appeals made to HMRC – what are statutory records – whether burden of proof is on HMRC – Schedule 36 Notices varied – closure notice applications – whether HMRC has reasonable grounds for not issuing closure notices – held, yes

[2013] UKFTT 430 (TC)
Bailii
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.545098

FTTTx INCOME TAX – appellant not representative partner – whether has a right of appeal against penalties for late filing – daily penalties charged – reference to Upper Tribunal decision in Donaldson – whether breach of Article 6 of the European Convention of Human Rights – held, no right of appeal – appeal struck out

[2015] UKFTT 131 (TC)
Bailii
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.544621

Taxation of assets transferred abroad

[2021] EWCA Civ 1438
Bailii, Judiciary
Income Tax Act 2007
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.668370

FTTTx Income Tax – Penalties – delay in filing SA Return – whether reasonable excuse – No – whether special circumstances – No – Finance Act 2009, Schedule 55 – Appeal dismissed

[2015] UKFTT 122 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.544596

FTTTx CAPITAL ALLOWANCES – Business Premises Renovation Allowance – whether a former Church was a Qualifying Building as last been used for the purposes of a trade, profession or vocation – yes – whether a Vestry used as an office [whether or not for the purposes of a trade, profession or vocation] – yes. Capital Allowances Act 2001 Section 360C – Appeal allowed.

[2015] UKFTT 107 (TC)
Bailii
Capital Allowances Act 2001
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.544595

INCOME TAX – Schedule 56 Finance Act 2009 – Penalty for late payment of tax – whether a reasonable excuse or special circumstances – no – appeal dismissed

[2015] UKFTT 108 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.544569

FTTTx PAYE – incorrect deduction – Regulation 72 – refusal notice – reasonable care – no – appeal dismissed

[2015] UKFTT 90 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.544568

FTTTx INCOME TAX – penalty for late payment of in-month PAYE – whether HMRC had advised of the risk of penalties – whether the case was ‘criminal’ under the European Convention on Human Rights – whether the company had a reasonable excuse – the scope of HMRC’s discretion to consider special circumstances – whether it must be exercised before the tribunal hearing – Agar, Algarve Granite and Morgan and Donaldson considered – whether penalties of andpound;74,418.09 disproportionate – whether FA 2013 amendment to penalty provisions means original regime was disproportionate – Bank Mellat v HM Treasury and Total Technology considered and applied – appeal dismissed.

[2015] UKFTT 95 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.544567

FTTTX Income Tax – Loss relief for farming losses – Correct application of sections 67 and 68 Income Tax Act 2007 – Appeal refused.

[2015] UKFTT 89 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.544564

PAYE – Personal Liability Notice – s 121 Social Security Administration Act 1992 – Appeal Dismissed

[2020] UKFTT 358 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.654114

Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment return on time – penalties for failure to pay tax on time – Appellant was caring for his wife – his solicitors had not filed the return as instructed and had not provided the information he needed for him to file the return – five month delay – whether reasonable excuse – no – appeal dismissed

[2018] UKFTT 738 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.632424

INCOME TAX – penalty for failure to make returns – appellant believed submitted online – whether reasonable excuse – no

[2018] UKFTT 732 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.632460

HL Surtax – Undistributed income of company – Appeal against apportionments of income remitted by High Court to Special Commissioners for further consideration-Right of appeal against amended apportionments – Income apportioned to married woman – Whether assessable on husband – Finance Act, 1922 (12 and 13 Geo. V c. 17), Section 21 and First Schedule; Finance Act, 1927 (17 and 18 Geo. V, c. 10), Section 31; Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Section 133 and General Rules, Rule 16; Finance Act 1936 (26 Geo. V and 1 Edw. VIII, c. 34), Section 19 (5).

[1950] UKHL TC – 32 – 159, 32 TC 159
Bailii
Finance Act 1922 21
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.560167

FTTTx Income tax – incorrect returns – HMRC amendments to self-assessment return in respect of profits of self-employment and capital gains – whether HMRC had incorrectly disallowed expenditure – on the facts, no – whether assessment correctly calculated – yes – whether penalties correctly assessed – yes – appeal dismissed

Connell TJ
[2015] UKFTT 78 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.543223

FTTTx INCOME TAX -failure to keep accurate records – discovery assessments – additional capital gains tax- section 95and schedule 24penalties – non attendance of appellant – appeal dismissed

Barbara King TJ
[2015] UKFTT 58 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.543219

FTTTx INCOME TAX – late submission of employer’s year end return – reasonable excuse – lack of web literacy – misunderstanding HMRC website – alleged lack of clarity of site – no – appeal dismissed

[2015] UKFTT 54 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.543232

FTTTx Income Tax – assessments – late notices of appeal – application refused – Section 49 TMA 1970

[2015] UKFTT 69 (TC)
Bailii
Taxes Management Act 1970 49
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.543207

FTTTx INCOME TAX – discovery assessment – effect of Confiscation Order – Confiscation Order assessed on a gross basis – included a proportion of tax liability – discovery assessment not disputed – assessment reduced to prevent double recovery in relation to tax included in Confiscation Order – additional liability not disproportionate – appeal allowed in part.

[2015] UKFTT 46 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.543200

FTTTx INCOME TAX – self – assessment return – andpound;100 late filing penalty – paragraph 3 Schedule 55 FA 2009 – Appellant in PAYE system – underpayment of tax – whether a reasonable excuse for late filing – no -whether special circumstances – appeal dismissed

[2015] UKFTT 45 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.543202

FTTTx INCOME TAX- penalty for late filing of self-assessment return- paragraph 3 Schedule 55 FA 2009 – whether reasonable excuse – no – whether special circumstances – no evidence that special circumstances considered on review – HMRC decision flawed – penalty reduced

[2015] UKFTT 53 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.543206

FTTTx INCOME TAX – PAYE – underpayment of income taxed at source caused by error in PAYE coding – car benefits not taxed – HMRC seeking underpaid tax by means of self-assessment return – ESC A19 – whether First-tier Tribunal has jurisdiction to consider discretionary concession – no – Appeal struck out

[2015] UKFTT 67 (TC)
Bailii
England and Wales

Income Tax

Updated: 28 December 2021; Ref: scu.543204

Appeal against closure notice.

Sir Terence Etherton Ch, Christopher Clarke, Vos LJJ
[2015] EWCA Civ 95
Bailii
England and Wales
Citing:
See Also – Eclipse Film Partners No 35 Llp v Revenue and Customs SCIT 17-Feb-2009
SCIT Closure notice – application for direction to close enquiry into tax return – limited liability partnership – s 28B Taxes Management Act 1970 – direction for closure within three months . .
See Also – Eclipse Film Partners No. 35 Llp v Revenue and Customs FTTTx 22-Sep-2010
FTTTx INCOME TAX – Applications by the parties for further directions – whether departure by HMRC unilaterally from the timetable for preparation for the appeal set down in agreed directions, causing additional . .
See Also – Eclipse Film Partners No 35 Llp v Revenue and Customs FTTTx 22-Jun-2011
FTTTx Expert evidence – application for a direction to exclude expert evidence – whether expert evidence inadmissible on grounds that it is an opinion as to UK tax and therefore trespasses on the special . .
See Also – Eclipse Film Partners No 35 Llp v Revenue and Customs FTTTx 20-Apr-2012
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 . .
At UTTC – HM Revenue and Customs v Eclipse Film Partners No35 Llp UTTC 22-Mar-2013
UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying . .
See Also – Eclipse Film Partners No 35 Llp v Revenue and Customs CA 26-Feb-2014
The court was asked whether the First-Tier Tribunal (Tax Chamber) had jurisdiction to make an order that the costs of preparing hearing bundles for a substantive appeal by the appellant taxpayer should be shared equally between the taxpayer and the . .

Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 28 December 2021; Ref: scu.542929

FTTTX Income tax – Income Tax (Earnings and Pensions) Act 2003 (ITEPA) 2003 Part 3 – Earnings and benefits treated as earnings – whether Appellant could offset claimed but unproven credit balance on directors loan account – no – Appeal dismissed

[2015] UKFTT 21 (TC)
Bailii
Income Tax (Earnings & Pensions) Act 2003
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.542052

FTTTx Income tax – assessment and penalty for late return and late payment of tax due – whether a reasonable excuse – no – application to permit a late appeal refused – appeal dismissed

[2015] UKFTT 20 (TC)
Bailii
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.542047

FTTTX Income tax – Income Tax (Earnings and Pensions) Act 2003 (ITEPA) 2003 Part 3 – Earnings and benefits treated as earnings – whether Appellant could offset claimed but unproven credit balance on directors loan account – no – Appeal dismissed

[2015] UKFTT 22 (TC)
Bailii
Income Tax (Earnings & Pensions) Act 2003
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.542045

FTTTX Income tax – inaccuracies in tax returns over a period of eight years – overstated travelling and subsistence expenses – whether Revenue Amendments correct – yes – Penalty assessment – whether errors in returns were careless – yes – Appeal dismissed – penalties confirmed

[2015] UKFTT 4 (TC)
Bailii
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.541509

FTTTx Income tax – closure notices, discovery assessments and penalty – errors in Appellant’s tax returns – whether Appellant had provided evidence to displace HMRC’s figures in closure notices and assessments – no – whether error due to carelessness on the part of the Appellant – yes – appeal dismissed and penalties confirmed

[2015] UKFTT 3 (TC)
Bailii
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.541511

FTTTx INCOME TAX – loss relief – section 66 Income Tax Act 2007 – whether trades carried on on a commercial basis – whether trades carried on with a view to the realisation of profits – no – appeal allowed by consent in relation to two tax years where assessments were out of time – otherwise appeal dismissed

[2015] UKFTT 13 (TC)
Bailii
Income Tax Act 2007 66
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.541513

Sub-contractors in the construction industry

[2012] UKFTT 478 (TC)
Bailii
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.466053

Income tax – Construction Industry Scheme – cancellation in gross payment status- delay in making payments on account of income tax

[2010] UKFTT 197 (TC)
Bailii
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.422176

Income tax – Taxes Management Act 1970 ss. 9A, 28A, 29 and 31 – Appeal against amendment made by a closure notice and against amendment of a self-assessment-burden of proof – Appeal dismissed

[2009] UKFTT 339 (TC)
Bailii
Taxes Management Act 1970 9A 28A 29 31
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.409167

INCOME TAX – self assessment – subcontractor’s expenses claim – whether expenses incurred wholly and exclusively for purposes of trade – appeal dismissed other than for accountancy expenses

[2018] UKFTT 736 (TC)
Bailii
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.632473

(Procedure : Other) PROCEDURE – appeal in relation to a claim for relief under section 401 ITEPA – Respondents application to strike-out the appeal on the basis that the First-tier Tribunal does not have jurisdiction to hear the appeal – application upheld

[2019] UKFTT 11 (TC)
Bailii
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.632692