Category: Income Tax

Ali v Revenue and Customs: FTTTx 24 Apr 2012

INCOME TAX – whether certain amounts credited to the Appellant’s bank accounts were, as the Commissioners alleged, taxable income from one or more unidentified sources – held on the evidence that the Appellant had discharged the burden of proof on her of showing that there were not – appeal allowed

Citations:

[2012] UKFTT 289 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462648

Eurotex Trading Ltd v Revenue and Customs: FTTTx 6 Mar 2012

Section 98A(2) TMA 1970 – penalties for late submission of Employer’s Annual P35 Return – Appellant’s business had suffered financial difficulties – unable to pay accountants fees for dealing with Returns – whether reasonable excuse – no

Citations:

[2012] UKFTT 172 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462608

Dovey v Revenue and Customs: FTTTx 13 Mar 2012

FTTTx Income tax self assessment – surcharge for late payment – whether taxpayer had a Time to Pay agreement – no – whether attempts to make such an agreement a reasonable excuse – no – whether surcharge disproportionate and/or unfair – no – whether the Tribunal has jurisdiction to consider the Taxpayers’ Charter – no – appeal dismissed and surcharge confirmed

Citations:

[2012] UKFTT 190 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462606

Bimson v Revenue and Customs: FTTTx 26 Mar 2012

FTTTx Income tax – Post Office Network Reinvention Programme Closure Scheme – payment upon closure in connection with loss of office – Concessionary tax treatment for subpostmaster with retail business – s 401 Income Tax (Earning and Pensions) Act 2003 – no deduction other than s 403 – Appeal dismissed

Citations:

[2012] UKFTT 216 (TC)

Links:

Bailii

Statutes:

Income Tax (Earning and Pensions) Act 2003 401 403

Income Tax

Updated: 03 November 2022; Ref: scu.462598

Blakemore v Revenue and Customs: FTTTx 27 Mar 2012

FTTTx INCOME TAX – self assessment – penalty for late submission of return – delay by HMRC in issuing activation code for online filing – whether reasonable excuse – held, on particular facts, yes – delay between receipt and use of activation code and submission of return – held excuse did not continue throughout period of default – appeal dismissed

Citations:

[2012] UKFTT 217 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462599

Fawcett (HM Inspector of Taxes) v Commissioners for Special Purposes of Income Tax Acts and Lancaster Farmers Auction Mart Company Limited: CA 4 Dec 1996

Auctioneers were required to report their trading returns to the Inland Revenue so as to show the income of the sellers.

Citations:

Times 27-Dec-1996, [1996] EWCA Civ 1093

Statutes:

Taxes Management Act 1970 13

Jurisdiction:

England and Wales

Income Tax, Taxes Management

Updated: 03 November 2022; Ref: scu.140960

Pardoe (Inspector of Taxes) v Energy Power Development Corporation: ChD 2 Mar 2000

Arrangements in the Acts to allow the revenue authorities to protect their position where payments were to be made overseas, by requiring the withholding of amounts equivalent to the tax payable, went as far as the Act expressly allowed, and no further. There is a substantial gap in such provision. No direction was available where there was only a prospect of anticipated future liability, rather than a present liability to make such a payment.

Citations:

Times 02-Mar-2000, Gazette 09-Mar-2000

Statutes:

Income and Corporation Taxes Act 1988 775 776 777

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.84570

Kroen v Revenue and Customs (Income Tax – High Income Child Benefit Charge): FTTTx 24 Feb 2020

Income tax – high income child benefit charge – hearing of objection to granting permission to make late appeal to Tribunal – was appeal notified on time to HMRC? – yes – was a review offered to, or requested by, appellant? – no – s49D TMA 1970 applied – held: appeal was not notified to Tribunal late’

Citations:

[2020] UKFTT 111 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Benefits

Updated: 03 November 2022; Ref: scu.649198

Rodgers v Revenue and Customs (Income Tax and VAT – Tax Agent): FTTTx 20 Sep 2019

INCOME TAX AND VAT – tax agent – Schedule 38 Finance Act 2012 – conduct notice – whether engaged in dishonest conduct – appellant’s claim that legitimate expectation no action would be taken – appeal dismissed

Citations:

[2019] UKFTT 597 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, VAT

Updated: 03 November 2022; Ref: scu.644009

West v Revenue and Customs (Procedure : Income Tax – Unauthorised Payments – Pension Schemes): FTTTx 25 Sep 2019

INCOME TAX – Sections 160 and 208 Finance Act 2004 – Unauthorised Payments – Pension Schemes – Pensions Liberation scheme – Discovery – Section 29 Taxes and Management Act 1970 – Appeal dismissed

Citations:

[2019] UKFTT 602 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 29

Jurisdiction:

England and Wales

Income Tax, Taxes Management

Updated: 03 November 2022; Ref: scu.644017

Rialas v Revenue and Customs (Income Tax – Transfer of Assets Abroad): FTTTx 7 Aug 2019

INCOME TAX – transfer of assets abroad – whether taxpayer was transferor – held not – whether taxpayer could claim motive defence – held not – whether TOAA legislation infringed the free movement of capital – held yes – whether infringement justified and proportionate – held yes – appeal allowed

Citations:

[2019] UKFTT 520 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.641351

Villar v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 21 May 2018

INCOME TAX – CAPITAL GAINS TAX – sale of business or exploitation of name and reputation – capital or income nature of funds – goodwill – profits of trade, profession or vocation – section 5 Income Tax (Trading and Other Income) Act 2015 – Part 13, Chapter 4, Income Tax Act 2007

Citations:

[2019] UKFTT 117 (TC), [2019] STI 857, [2019] SFTD 465

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.635654

Sargaison v Roberts: ChD 1969

The court was asked as to a taxpayer’s entitlement to tax allowances under section 314 of the 1952 Act, and whether, for the purposes of the legislation, a transfer by the taxpayer into trust of a farm and the simultaneous grant by the trustees to him of a lease resulted in the whole of the taxpayer’s interest in the land being transferred to another person (which would have disentitled him to his tax allowance) or operated to reduce his interest from ownership of a freehold to ownership of a lease.
Held: Megarry J took the latter view. He said that the taxpayer’s interest had uno ictu merely been reduced from ownership of the freehold to ownership of a lease. The effect of the transaction was that the taxpayer’s interest had been reduced from ownership of the freehold to ownership of a lease.

Judges:

Megarry J

Citations:

[1969] 3 All ER 1072, [1969] 1 WLR 951

Statutes:

Income Tax Act 1952 314

Jurisdiction:

England and Wales

Cited by:

Cited – Cook v The Mortgage Business Plc CA 24-Jan-2012
The land owners sought relief from possession orders made under mortgages given in equity release schemes: ‘If the purchaser raises all or part of the purchase price on mortgage, and then defaults, the issue arises whether the mortgagee’s right to . .
Cited – Scott v Southern Pacific Mortgages Ltd and Others SC 22-Oct-2014
The appellant challenged a sale and rent back transaction. He said that the proposed purchaser had misrepresented the transaction to them. The Court was asked s whether the home owners had interests whose priority was protected by virtue of section . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Land

Updated: 03 November 2022; Ref: scu.450473

Istituto Nazionale Della Previdenza Sociale (Freedom of Movement for Persons – Non-Discrimination On Grounds of Nationality – Avoidance of Double Taxation – Judgment): ECJ 30 Apr 2020

Reference for a preliminary ruling – Freedom of movement for persons – Article 21 TFEU – Principle of non-discrimination on grounds of nationality – Article 18 TFEU – Convention for the avoidance of double taxation – Public sector workers – Pensioner residing in a Member State other than that paying retirement pension and who does not have the nationality of the Member State of residence – Income tax – Alleged loss of tax advantages – Alleged impediment to freedom of movement and alleged discrimination

Citations:

C-168/19, [2020] EUECJ C-168/19, ECLI:EU:C:2020:338

Links:

Bailii

Jurisdiction:

European

Income Tax

Updated: 01 November 2022; Ref: scu.660129

Clarke v Revenue and Customs (Income Tax – Late Appeal To HMRC): FTTTx 16 Sep 2019

INCOME TAX – late appeal to HMRC -permission to extend the time in which to appeal – whether reasonable excuse -whether proportionality of penalties in comparison to the amount of tax amounted to special circumstances – appeal dismissed

Citations:

[2019] UKFTT 580 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 November 2022; Ref: scu.643992

Turner v Revenue and Customs (Income Tax – Unauthorised Payments Charge): FTTTx 30 Aug 2019

INCOME TAX – unauthorised payments charge – Section 208 Finance Act 2004 – scheme funds invested at scheme member’s direction in preference shares of finance company as part of a structure involving a loan from a third party lender to a pension scheme member – whether loan to scheme member was an unauthorised member payment under Section 160(2) Finance Act 2004 because it was a ‘payment…made . . in connection with an investment . . acquired using sums or assets held for the purposes of a registered pension scheme’ – yes – unauthorised payments surcharge – Section 209 Finance Act 2004 – whether it was just and reasonable for the pension scheme member to be liable to the surcharge – yes – appeal dismissed

Citations:

[2019] UKFTT 555 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 November 2022; Ref: scu.641358

Choudhry (As Representative Partner of Continental Food Store) and Others v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 16 Jan 2019

INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS and VALUE ADDED TAX – Enquiry into partnership return for 2005-06 on basis that deposits into bank accounts exceeded returned sales in partnership’s accounts – subsequent discovery assessments for years back to 2001-02 and forward to 2011-12 based on presumption of continuity – VAT assessments of 02/02 to 08/13 based on 2005-06 income tax figures extrapolated by RPI – validity of discovery amendments and VAT assessments – examination of principle of presumption of continuity – validity of penalties – whether behaviour deliberate – appeals allowed for the most part.

Citations:

[2019] UKFTT 38 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 November 2022; Ref: scu.635658

Dillon v Revenue and Customs (Income Tax – Individual Tax Return – Application To Appeal Self-Assessment): FTTTx 20 Aug 2019

INCOME TAX – individual tax return – application to appeal self-assessment – no basis to do so – penalties for late filing – late appeal – application for permission to appeal out of time – application refused – appeal dismissed

Citations:

[2019] UKFTT 545 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 November 2022; Ref: scu.641315

Jasson v Revenue and Customs (Procedure : Application To Strike Out Appeals On Basis of Absence of Jurisdiction): FTTTx 24 Sep 2019

PROCEDURE – application to strike out appeals on basis of absence of jurisdiction or no reasonable prospect of success – application granted in part – application refused in respect of appeal against late payment penalties which should proceed to a hearing

Citations:

[2019] UKFTT 599 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.644002

Coutts v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 16 Feb 2019

Income tax – fixed and daily penalties for late filing of self-assessment return – Donaldson considered – appellant had difficulties compiling his return and had health problems for part of the default period – whether reasonable excuse – no – appeal dismissed

Citations:

[2019] UKFTT 120 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.635689

Dangov v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 4 Mar 2019

INCOME TAX – discovery assessments and closure notice in relation to certain deductions claimed as business expenses – expenses in relation to cost of materials disallowed but interest costs allowed – appeal allowed in part – penalties for careless inaccuracies – adjustment to penalties to reflect the outcome of the appeal in relation to the discovery assessments and the closure notice

Citations:

[2019] UKFTT 170 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.635746

Wheeler v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 2 Jul 2019

Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment return – agent awaiting CIS information from contractor – new agent appointed but had to await clearance – requested information from HMRC – further delay in HMRC providing information – whether reasonable excuse – yes – appeal allowed

Citations:

[2019] UKFTT 435 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.641304

Angel Beauty Parlour Ltd v Revenue and Customs (Procedure : Other): FTTTx 12 Apr 2019

PROCEDURE – application for permission to make a late appeal – Appellant’s failure to understand the statutory requirements – wording of HMRC’s communications – obvious errors in HMRC’s calculation methodology – significant prejudice if permission not given – permission granted.

Citations:

[2019] UKFTT 247 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.637832

Iball v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 13 Jul 2019

INCOME TAX – 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 – Permission to appeal out of time refused – appeal dismissed.

Citations:

[2019] UKFTT 459 (TC)

Links:

Bailii

Statutes:

Finance Act 2009 55

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.641282

Robinson-Lane v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties): FTTTx 8 Jul 2019

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – failure to properly administer online account -whether taxpayer had a reasonable excuse for her default – appeal dismissed.

Citations:

[2019] UKFTT 439 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.641298

LD v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 9 Aug 2019

INCOME TAX – Whether certain alleged agent and webmaster expenses of self-employment as an adult entertainer deductible? – In the absence of evidence, no – Penalty Assessments – Schedule 24 Finance Act 2007 – Whether conduct leading to inaccuracy deliberate? – Yes, but not in relation to a return with figures which are expressly said to be provisional and subject to amendment – Whether deductions applied for disclosure should be adjusted? – Yes – Appeal allowed in part

Citations:

[2019] UKFTT 526 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.641332

Mehmood v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 26 Feb 2019

INCOME TAX – penalties for late delivery of tax return – whether return file before due date – held yes, by reference to burden of proof – alternatively, whether reasonable excuse: yes for initial penalty, no for daily penalty – daily penalty cancelled.

Citations:

[2019] UKFTT 138 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.635709

B and M Coatings v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 18 Jan 2019

INCOME TAX – penalty under Schedule 55 to Finance Act 2009 for failure to file a partnership return on time – permission given to admit late appeal – no reasonable excuse for failure to submit return on time – appeal dismissed

Citations:

[2019] UKFTT 39 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 October 2022; Ref: scu.635656

Nichols v Gibson (Inspector of Taxes): CA 9 Jul 1996

A severance payment made after an employee had ceased to reside in the UK remained liable to tax under Schedule E.

Citations:

Times 09-Jul-1996

Statutes:

Income and Corporation Taxes Act 1970 187

Jurisdiction:

England and Wales

Citing:

Appeal from – Nichols v Gibson (Inspector of Taxes) ChD 25-Jan-1995
Income in the form of a termination payment, was taxable in the UK despite the fact that no duties had been performed in that tax year in the UK, and the payee had become a foreign resident. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 31 October 2022; Ref: scu.84297

Gladman v Revenue and Customs (Income Tax – Notice To Enquire Into a Return Under Section 9A Tma 1970): FTTTx 30 Oct 2019

Income tax – notice to enquire into a return under section 9A TMA 1970 – whether given/served – whether HMRC discharged burden of proof – evidence of non-receipt – appeal allows

Citations:

[2019] UKFTT 662 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 October 2022; Ref: scu.644029

Patel v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 10 Jul 2019

INCOME TAX – 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.

Citations:

[2019] UKFTT 453 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 October 2022; Ref: scu.641296

Roulette V2 Charters Llp v Revenue and Customs (Income Tax – Loss Relief – Loss In A Trade): FTTTx 15 Aug 2019

INCOME TAX – loss relief – loss in a trade – whether yacht chartering trade carried on on a commercial basis and with a view to the realisation of profits for the purposes of Section 66 of the Income Tax Act 2007 – held that the Appellant intended to realise profits (so that the condition in Section 66(2)(b) was met) but that the prospects of profits were so remote that the trade could not be said to have been carried on on a commercial basis for the purposes of Section 66(2)(a) – appeal dismissed

Citations:

[2019] UKFTT 537 (TC), [2020] SFTD 23

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 October 2022; Ref: scu.641352

Parvatan v Revenue and Customs (Procedure : Income Tax – Appeal v Late Filing Penalties and Revenue Determinations): FTTTx 27 Jul 2019

INCOME TAX – appeal against late filing penalties and Revenue determinations – penalties since cancelled by HMRC – application by HMRC for appeals to be struck out for absence of jurisdiction – application granted and appeals struck out

Citations:

[2019] UKFTT 487 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 October 2022; Ref: scu.641295

Mitchell v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 18 Mar 2019

INCOME TAX – PAYE – attempt by taxpayer to appeal against P800 – whether there is a right of appeal against a P800 form – no – whether Tribunal has jurisdiction – no – whether appeal can be admitted – no

Citations:

[2019] UKFTT 196 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 October 2022; Ref: scu.635766

Woolford v Revenue and Customs (Application To Strike Out Appeal): FTTTx 31 May 2019

APPLICATION TO STRIKE OUT APPEAL- case that card handling fees are exempt
INCOME TAX/CORPORATION TAX – applications for closure notices – whether HMRC had reasonable grounds for not issuing closure notices – yes – applications refused
CORPORATION TAX – appeals against information notices under Schedule 36 Finance Act 2008 – whether information reasonably required for the purpose of checking tax position – appeals allowed in part

Citations:

[2019] UKFTT 349 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 October 2022; Ref: scu.638521

Mahmood v Revenue and Customs (Procedure : Income Tax – Amendment To Self-Assessment Tax Return): FTTTx 22 Jul 2019

Income Tax – Amendment to self-assessment tax return – Insufficient evidence to displace assessment – Inaccuracy Penalty – Whether careless – Yes – Appeal dismissed and penalty confirmed

Citations:

[2019] UKFTT 474 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 October 2022; Ref: scu.641291

Kamran v Revenue and Customs (Income Tax – Income From Property – Rents Under Tenancy Agreement): FTTTx 9 Apr 2019

INCOME TAX – income from property – rents under tenancy agreement – whether discovery assessment validly made – yes for 3 years, no for 2 others – whether loss of tax – whether relief for interest available – whether tenancy agreement a sham: yes, it was entered into only to deceive council into paying housing benefit – appeals allowed.

Citations:

[2019] UKFTT 257 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 October 2022; Ref: scu.637850

Ali v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 25 Jun 2019

Income tax – fixed and daily penalties for late filing of self-assessment returns for three years – application for permission to appeal out of time – Appellant had undergone a Solicitors Regulation Authority disciplinary hearing and a criminal investigation by HMRC leading to suspension from practising and acute personal and professional difficulties – whether reasonable excuse continuing throughout default period – no – appeal dismissed

Citations:

[2019] UKFTT 416 (TC

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 October 2022; Ref: scu.641235

Sutherland and Others v Gustar (Inspector of Taxes): CA 28 Feb 1994

One of several partners may appeal against the firm’s tax assessment without his partners’ approval.

Citations:

Ind Summary 28-Feb-1994, Gazette 13-Apr-1994, Times 04-Mar-1994

Statutes:

Taxes Management Act 1970 31 56

Jurisdiction:

England and Wales

Citing:

Appeal from – Sutherland and Others v Gustar (Inspector of Taxes) ChD 17-May-1993
One partner may not appeal against an assessment to tax against the wishes of his or her partners. . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Taxes Management

Updated: 26 October 2022; Ref: scu.89627

National Westminster Bank Plc and Another v Inland Revenue Commissioners: CA 10 Jan 1994

Shares in Business Expansion Scheme were not to be treated as issued until they were entered in the company’s share register. The scheme was ineffective being a scheme to avoid Income Tax by financial manipulation.

Citations:

Gazette 16-Mar-1994, Times 10-Jan-1994, Ind Summary 24-Jan-1994

Jurisdiction:

England and Wales

Citing:

Appeal from – National Westminster Bank Plc and Another and Barclays Bank Plc and Another v Inland Revenue Commissioners ChD 6-Aug-1993
A business expansion tax plan was valid if it was issued before the Income and Corporation Taxes Act. Shares were issued on the sending of the allotment letter, not when the shares came to be registered in the company’s books. . .

Cited by:

Appealed to – National Westminster Bank Plc and Another and Barclays Bank Plc and Another v Inland Revenue Commissioners ChD 6-Aug-1993
A business expansion tax plan was valid if it was issued before the Income and Corporation Taxes Act. Shares were issued on the sending of the allotment letter, not when the shares came to be registered in the company’s books. . .
Appeal from – National Westminster Bank Plc and Another v Inland Revenue Commissioners HL 24-Jun-1994
Shares are allotted to a person when that person acquires an unconditional right to be entered on a company’s register of members. The issue of shares only becomes complete after they are registered in the company’s books for the purposes of the BES . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Income Tax, Company

Updated: 26 October 2022; Ref: scu.84209

Leonard v Blanchard (Inspector of Taxes): CA 16 Feb 1993

The court gave guidance on how an airline pilot whose earnings were in part obtained from services overseas should be taxed. The calculation should be made by calculating a ratio of earning days within the UK to those outside with a denominator of 365. Earnings for days when he was not working could not be treated as foreign earnings, and the exemption provided for this purpose should be read narrowly.

Citations:

Times 16-Feb-1993

Statutes:

Income and Corporation Taxes Act 1988, Apportionment Act 1870

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.83027

Hall (Inspector of Taxes) v Lorimer: CA 5 Nov 1993

A freelance vision mixer remained self-employed despite having had a series of short term contracts.

Judges:

Dillon, Nolan, Roch LJJ

Citations:

Gazette 08-Dec-1993, Times 18-Nov-1993, Ind Summary 15-Nov-1993, [1993] EWCA Civ 25, 66 TC 349, [1994] ICR 218, [1993] STI 1382, [1994] STC 23, [1994] 1 WLR 209, [1994] IRLR 171, [1994] 1 All ER 250

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Hall (Inspector of Taxes) v Lorimer ChD 8-Jul-1992
A skilled vision mixer who was working for several companies was self employed.
Mummery J said: ‘In order to decide whether a person carries on business on his own account it is necessary to consider many different aspects of that person’s work . .

Cited by:

Cited – Hewlett Packard Ltd v O’Murphy EAT 26-Sep-2001
The applicant, a computer programmer, worked through his own limited company. That company contracted with an agency to provide his services, and the agency contracted with appellant to supply on those services. The contracts did contain some . .
Cited – Professional Contractors’ Group and Others v Commissioners of Inland Revenue CA 21-Dec-2001
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the . .
Appealed to – Hall (Inspector of Taxes) v Lorimer ChD 8-Jul-1992
A skilled vision mixer who was working for several companies was self employed.
Mummery J said: ‘In order to decide whether a person carries on business on his own account it is necessary to consider many different aspects of that person’s work . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 26 October 2022; Ref: scu.81161

Gallagher v Jones (Inspector of Taxes) Threlfall v Same: CA 1 Jul 1993

Commercial Practice is to be followed in apportioning payments under a lease between different tax years. There is no requirement that expenditure must be charged to year it in which technically falls due, but tax accounts must not give a misleading picture of trading results.

Citations:

Gazette 08-Sep-1993, Ind Summary 26-Jul-1993, Times 01-Jul-1993, [1994] Ch 107

Statutes:

Income and Corporation Taxes Act 1988 381

Jurisdiction:

England and Wales

Citing:

Appeal from – Threlfall v Jones Inspector of Taxes, Gallagher v Same ChD 1-Mar-1993
The taxpayer had acquired capital assets under a financing arrangement in which payments were spread over several tax periods. It was appropriate to treat those payments in according with normal accounting practice, rather than to seek to pull them . .

Cited by:

Cited – Revenue and Customs v William Grant and Sons Distillers Ltd HL 28-Mar-2007
The Revenue appealed findings as to the calculation of profits for corporation tax. The companies had sought to deduct sums from profits for depreciation of unsold stock in accordance with current accounting standards.
Held: ‘the profit and . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 26 October 2022; Ref: scu.80737

Jupiter Online Ltd v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 25 Jul 2019

Income tax – Paragraph 1 Schedule 36 Finance Act 2008 notice to provide information – whether items were reasonably required for the purposes of checking the taxpayer’s tax position – yes – appeal dismissed

Citations:

[2019] UKFTT 478 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.641283

Khan v Revenue and Customs (Income Tax and Capital Gains Tax – Enquiry Into Self-Assessment): FTTTx 6 Aug 2019

INCOME TAX and CAPITAL GAINS TAX – Enquiry into 2010-11 and 2011-12 self-assessment tax returns – Information Notices issued – Penalty for non-compliance – Whether reasonable excuse – Closure notice amendments and discovery assessment issued – Validity of assessment – Whether sufficient evidence to displace amendments/assessments – Appeal allowed in part

Citations:

[2019] UKFTT 513 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.641330

Campbell v Revenue and Customs (Income Tax – Penalties for Late Filing of Returns): FTTTx 11 Jul 2019

INCOME TAX – penalties for late filing of returns – Schedule 55 Finance Act 2009 – whether determination by officer of HMRC required – no – whether special circumstances – no – appeal dismissed

Citations:

[2019] UKFTT 454 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.641259

Leverington v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 10 Sep 2018

INCOME TAX – penalties for late delivery of partnership returns – whether evidence that appellant was the person required to deliver the return by s 12AA(2) Taxes Management Act 1970 – penalties cancelled.

Citations:

[2018] UKFTT 540 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.632309

Raison v Revenue and Customs (Procedure : Other): FTTTx 16 Feb 2019

PROCEDURE – voluntary returns rejected by HMRC – whether Tribunal has jurisdiction over the rejection – no – whether appeal should be stayed pending new retrospective legislation – no, as would serve no purpose – appellant can make application to HMRC under s 12D when it becomes law

Citations:

[2019] UKFTT 199 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.635717

Franklin v Revenue and Customs (Procedure : Other): FTTTx 9 Apr 2019

Income Tax – registered pension scheme – unauthorised payment charge – scheme funds invested at taxpayer’s direction in preference shares of finance company as part of arrangement providing for loan from third party lender – payment made ‘under or in connection with’ investment in preference shares – Finance Act 2004, ss 161(3) and (4) – HMRC amending taxpayer’s return and imposing unauthorised payment charge and unauthorised payment surcharge on loan – Sections 209, 268 and 269 Finance Act 2004 – whether surcharge not ‘just and reasonable’ in all the circumstances and whether relief should be granted under s 268(3) Finance Act 2004 – no – appeal dismissed

Citations:

[2019] UKFTT 232 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.637841

Trustees of The Paul Hogarth Life Interest Trust 2008 v Revenue and Customs (Income Tax/Corporation Tax : Employment Income) (Amended): FTTTx 20 Sep 2018

INCOME TAX – penalties for failure to deliver return by due date – whether trustees of an IIP trust mandating all income to life tenant and with no chargeable gains can be served with a notice to file under s 8A TMA: held no, so penalties not valid – if wrong, whether reasonable excuse or special circumstances – appeal allowed.

Citations:

[2018] UKFTT 595 (TC), [2019] STI 377, [2019] WTLR 79, [2019] SFTD 257

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.632323

Griffiths v Revenue and Customs (Income Tax – Self Assessment – Late Filing): FTTTx 28 Jun 2019

Income tax – self assessment – late filing – requirements of s.8(1) Taxes Management Act 1970 – burden of proof – inferences of fact – Platt and Qureshi considered – Edwards applied – HMRC failed to prove necessary fact pleaded – reasonable excuse – yes – special circumstances – no – appeal allowed.

Citations:

[2019] UKFTT 424 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.641243

Jafari v Revenue and Customs (Income Tax – Discovery Assessment): FTTTx 13 Nov 2019

INCOME TAX – Discovery Assessment – Section 29 Taxes Management Act 1970 – whether HMRC made a discovery of an insufficiency to tax – whether it was ‘stale’ – Beagles applied – duty of candour – obligation on HMRC to assist the Tribunal in furthering the overriding objective of dealing with cases fairly and justly’

Citations:

[2019] UKFTT 692 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.646892

Cawdron v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 30 Jul 2019

INCOME TAX – whether clinical commissioning group contract appointing GP Elected Member was made with the Appellant or a related company – the Appellant – whether contract was for the services of the Appellant or to compensate company – for the services of the Appellant – whether payments made under that contract, on the instruction of the Appellant, constituted remuneration of the Appellant – yes – appeal dismissed

Citations:

[2019] UKFTT 492 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641261

Lim v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 2 Jul 2019

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 – appeal dismissed
Appeal against penalty assessments imposed under Schedule 24 FA 2007 for inaccuracies in tax returns based on deliberate behaviour – appeal dismissed

Citations:

[2019] UKFTT 434 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641287

Kantopoulos v Revenue and Customs No 2 (Income Tax – Discovery Assessments): FTTTx 19 Jul 2019

INCOME TAX – discovery assessments – Taxes Management Act 1970 ss. 9A, 12B, 28A, 29, 34, 36 – onus of proof – whether discovery ‘stale’ – whether the condition under s 29(4) met for the ordinary time limit to be extended – income returned on an accruals basis – quantum of insufficiency varied for a timing difference – Finance Act 2007 Schedule 24 – penalty to be varied in line with quantum of insufficiency – amounts of assessment and penalty otherwise confirmed in full – appeal dismissed

Citations:

[2019] UKFTT 470 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Taxes Management

Updated: 25 October 2022; Ref: scu.641284

Russell v Revenue and Customs (Procedure : Income Tax – Late Appeal To HMRC): FTTTx 30 Jul 2019

INCOME TAX – late appeal to HMRC – late filing penalties – whether reasonable excuse -whether proportionality of penalties in comparison to the amount of tax amounted to special circumstances – appeal dismissed

Citations:

[2019] UKFTT 493 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641300

Ayres v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 20 Jul 2019

Application for permission to appeal out of time – Income tax – fixed and daily penalties for late filing of self-assessment returns for three years and late payment of tax for five years – appellant said he was ill and had been hospitalised during the default years – whether reasonable excuse continuing throughout default period – no – appeal dismissed

Citations:

[2019] UKFTT 471 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641256

Dad v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 13 Jul 2019

Income tax – fixed and daily penalties for late filing of self-assessment returns for three years – appellant ill – hospitalised for part of default period – whether reasonable excuse continuing throughout default period – no – appeal dismissed

Citations:

[2019] UKFTT 460 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641268

Zurl v Revenue and Customs (Income Tax – Penalties for Late Filing): FTTTx 26 Jun 2019

INCOME TAX – penalties for late filing – insufficient evidence that a notice to file was given by an officer of the Board- application of the provisions of section 12D TMA does not provide an effective remedy for HMRC – reasonable excuse – appeal allowed

Citations:

[2019] UKFTT 421 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641253

Kickabout Productions Ltd v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 25 Jun 2019

INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – Regulation 6 NIC Regulations – personal service company -whether contract of employment would exist if services supplied directly to client – no – appeal allowed

Citations:

[2019] UKFTT 415 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.641246

Gasworks (A Partnership) v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 16 Feb 2019

Income tax – fixed and daily penalties for late filing of partnership tax return – Donaldson considered – appellant’s accountant had difficulties obtaining authorisation code and utilising software to file electronic partnership return – late filing paper return – whether reasonable excuse – no – appeal dismissed

Citations:

[2019] UKFTT 123 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.635698

Ansham White Solicitors v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 10 Jun 2019

Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file partnership return on time – nominated partner unable to obtain consent of her partner to accounts and return – partner abroad receiving treatment for serious illness – whether reasonable excuse – yes – appeal allowed

Citations:

[2019] UKFTT 366 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.638524

Adeokun v Revenue and Customs (Income Tax : Penalty): FTTTx 7 Jun 2019

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

Citations:

[2019] UKFTT 362 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.638522

Corrado v Revenue and Customs (Income Tax – Follower Notice – Penalty for Failure To Take Corrective Action): FTTTx 25 Apr 2019

INCOME TAX – follower notice – penalty for failure to take corrective action – whether corrective action taken – whether reasonable in all the circumstances not to take corrective action – appeal allowed – costs of second hearing day to be paid by the Appellant

Citations:

[2019] UKFTT 275 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.637838

Booth v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 26 Nov 2018

INCOME TAX – application to make a late appeal – consideration of the length of delay and the reasons therefor – consideration of the prejudice to both parties – consideration of the merits of the appeal – permission given for late notification

Citations:

[2018] UKFTT 694 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.632382

Graham v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 9 Nov 2018

INCOME TAX – penalty for failure to pay APN amount by due date and by dates 5 and 11 months after that – whether to grant permission to appeal – whether amount of APN can be challenged if calculation flawed – whether penalty can be unilaterally varied by HMRC – whether reasonable excuse for non-payment – appeal allowed.

Citations:

[2018] UKFTT 661 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.632391

BAV-TMW Globaler Immobilienspezialfonds v Revenue and Customs (Income Tax/Corporation Tax : Pension Scheme): FTTTx 22 Feb 2019

INCOME TAX – section 186 Finance Act 2004 – relief from tax on income derived from investments held for purposes of registered pension scheme – whether German pension scheme deemed to be registered scheme or eligible to register – whether registration restriction on movement of capital contrary to Article 63 TFEU

Citations:

[2019] UKFTT 129 (TC), [2019] SFTD 631

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 25 October 2022; Ref: scu.635685