Category: Income Tax

Barnetts (A Firm) v Revenue and Customs: FTTTx 22 Jun 2010

INCOME TAX – interest earned by solicitors on short-term funds in clients’ account – fee agreements with clients reflecting the solicitors’ right to retain the interest – whether interest to be taxed in accordance with s 5 or s 369 of ITTOIA – priority rules – interest properly to be regarded as trading income – appeal allowed

Citations:

[2010] UKFTT 286 (TC), [2010] STI 2536, [2010] SFTD 1074

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 October 2022; Ref: scu.422257

Whitby and Another v Revenue and Customs: FTTTx 18 Nov 2009

INCOME TAX – cars leased by employees from employer – car benefits and fuel benefits – mileage allowance payments – deductibility of lease rentals in calculating cash equivalent of benefits – appeals dismissed -Part 3 ITEPA 2003

Citations:

[2009] UKFTT 311 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 October 2022; Ref: scu.409131

Levene v Inland Revenue: HL 9 Mar 1928

Income Tax – Residence – Ordinary residence-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Rule 2 (d) of the General Rules applicable to Schedule G, and Section 46 (1) – Finance Act, 1924 (14 and 15 Geo. V, c. 21), Section 27.

Citations:

[1928] UKHL TC – 13 – 486

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 16 October 2022; Ref: scu.646291

Cooper and Others (Leaside Timber and Builders Merchants Ltd) v Revenue and Customs: FTTTx 2 Jul 2012

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – cars made available and car fuel provided by partnership – partners were directors of company or family members of such directors – partnership provided administrative services to company as its sole customer – costs of cars and car fuel recovered in service fees charged by partnership to company – whether cars made available and car fuel provided by reason of the employment of the directors by the company – yes – s 114 ITEPA 2003 and s 149 ITEPA 2003 – s 10(1) Social Security Contributions and Benefits Act 1992 – appeal dismissed

Citations:

[2012] UKFTT 439 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 16 October 2022; Ref: scu.466028

London and Essex Cleaning Services (Southern) v Revenue and Customs: FTTTx 17 Dec 2009

Appeal against estimated and further assessments for 1994-95 and 1995-96 Whether Appellant a Partnership – Whether Notice of Hearing valid – Appeal dismissed – Rules 11, 13 and 31 of the Tribunal (First-tier Tribunal) (Tax Chamber) Rules 2009 – sections 50 and 111 Taxes Management Act 1970

Citations:

[2009] UKFTT 371 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 16 October 2022; Ref: scu.409159

Lysaght v Inland Revenue: HL 9 Mar 1928

Income Tax – Residence-Ordinary residence – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Rule 2 (d) of the General Rules applicable to Schedule C, and Section 46 (1)-Finance Act, 1924 (14 and 15 Geo. V, c. 21) Section 27.

Citations:

[1928] UKHL TC – 13 – 511, [1927] 2 KB 55

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 15 October 2022; Ref: scu.646292

Jallow v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTX 23 Nov 2015

INCOME TAX – Self Assessment returns – PAYE deducted per returns – tax repayments made under ‘process first check later’ procedure – verification against Employers’ P14s submitted – Enquiry and Closure notices – Sections 9A and 28A of TMA 1970 – whether decisions based on credible evidence – held yes – whether taxpayer’s rights infringed – held no – appeal dismissed

Citations:

[2015] UKFTT 650 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 15 October 2022; Ref: scu.557160

Beebe v Revenue and Customs: FTTTx 14 Jun 2010

Income tax – partnership return – fixed penalty for late filing – reasonable excuse – question addressed to HMRC before filing about applicability of penalty where no tax liability – general question and reply – agent acting in reliance – whether giving rise to reasonable excuse – on the facts, no – all partnership tax liabilities settled before due date – whether penalties should be reduced to nil – no – appeal dismissed

Citations:

[2010] UKFTT 265 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 15 October 2022; Ref: scu.422258

Salmon v Revenue and Customs: FTTTx 17 May 2013

FTTTx INCOME TAX – HMRC enquiry into 2010 SA return – unrepresented taxpayer – HMRC seeking to amend returns for the previous two years – HMRC issuing a protective assessment for 2007-08 – taxpayer failing to pay by surcharge trigger date – whether conditions for discovery assessment met – whether tax was due so as to trigger a surcharge for late payment -Tribunal’s jurisdiction considered – whether Tribunal can set aside surcharge if no underlying tax – held, no – whether Tribunal has jurisdiction to consider reasonable excuse – yes – whether taxpayer has reasonable excuse – yes – appeal allowed and surcharge set aside

Citations:

[2013] UKFTT 306 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 October 2022; Ref: scu.513459

Cobalt Data Centre 2 Llp and Cobalt Data Centre 3 Llp v Revenue and Customs: UTTC 15 Nov 2019

INCOME TAX- Whether appellants entitled to enterprise zone allowances – whether appellants carrying on a business with a view to profit – whether appellants had a legitimate expectation that HMRC would apply practice set out in correspondence.

Citations:

[2019] UKUT 342 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 October 2022; Ref: scu.646059

Flaxmode Ltd v Revenue and Customs: SCIT 29 Jan 2008

SCIT Income Tax – Penalties under section 97AA TMA in respect of failure to produce documents etc as required by section 19A TMA – Whether a letter informing a partner that an enquiry was to be made into a partnership return was a `notice’ to that partner within section 12AC TMA – Letter sent by mistake to that partner as a matter of courtesy rather than formally addressed to partner as the nominated partner –
Held: it was a `notice’ and thus a notice of enquiry to that partner and accordingly that section 19A requirement to produce documents etc applied to that partner.

Citations:

[2008] UKSPC SPC00670

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 October 2022; Ref: scu.267748

Revenue and Customs v Rogers and Another: UTTC 30 Dec 2019

INCOME TAX – Penalties for late filing – Whether notice to file had to be issued by identified ‘flesh and blood’ officer – no – whether Tribunal has jurisdiction to consider validity of notice to file in penalty appeal – yes – whether procedural unfairness in FTT taking a point without inviting submissions – yes – appeal allowed and decision remade.

Citations:

[2019] UKUT 406 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 October 2022; Ref: scu.646068

Aquila Processing Ltd v Revenue and Customs: FTTTx 17 Feb 2012

FTTTx Penalties for late payment of PAYE and NIC – schedule 56 Finance Act 2009 – twelve late payments – penalties levied at 4% for more than ten late payment failures- Appellant unaware of progressive nature of penalty regime – cash flow and administrative problems – reasonable excuse – no – appeal dismissed.

Citations:

[2012] UKFTT 142 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 05 October 2022; Ref: scu.451948

CV Staff Services Ltd (T/A Minster Cleaning Services) v Revenue and Customs: FTTTx 22 Feb 2012

FTTTx Income Tax – penalties for late payment of PAYE and NIC – Schedule 56 Finance Act 2009 – twelve late payments in 2010/11 – penalties levied at 4% where more than ten late payment failures – Appellant unaware that some payments made late and some paid late by only a few days – Appellant unaware of progressive nature of penalty regime – whether reasonable excuse – no – appeal dismissed.

Judges:

Connell TJ

Citations:

[2012] UKFTT 151 (TC)

Links:

Bailii

Statutes:

Finance Act 2009 Sch 56

Income Tax

Updated: 05 October 2022; Ref: scu.451955

Hackett v Revenue and Customs: FTTTx 10 Feb 2012

FTTTx INCOME TAX – penalty assessment – Schedule 24 Finance Act 2007 – whether error on income tax return was careless – whether penalty to be suspended under paragraph 14 Schedule 24 Finance Act 2007 – whether HMRC’s decision not to suspend penalty was flawed – appeal dismissed

Citations:

[2012] UKFTT 122 (TC)

Links:

Bailii

Income Tax

Updated: 05 October 2022; Ref: scu.451965

Waddington v Revenue and Customs: FTTTx 10 Mar 2010

FTTTx INCOME TAX – Surcharge on unpaid income tax – tax paid late – taxpayer believed he had longer to pay – conduct of HMRC led to taxpayer’s conclusions – whether taxpayer had reasonable excuse – Appeal allowed – Taxes Management Act 1970 s.59 C (9).

Citations:

[2010] UKFTT 114 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 October 2022; Ref: scu.408979

Murray v Revenue and Customs: FTTTx 10 Apr 2014

INCOME TAX – Loss Relief – Trade – Race Horse Bloodstock Breeding and Training – whether a taxable activity – Yes in part – whether on a commercial basis with a view to the realisation of profits – No – Appeal dismissed. Income Tax Act 2007 Sections 64 and 66.

Citations:

[2014] UKFTT 338 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 October 2022; Ref: scu.525369

Saxonbeck Ltd v Revenue and Customs: FTTTx 4 Apr 2014

PAYE — Employer’s year-end return – penalties for late submission – whether submitted on time – no – whether penalties due – yes – whether penalties can be discharged on grounds of unfairness – no – whether finding that HMRC’s failure to send prompt reminders unfair – no whether penalties proportionate – yes – whether reasonable excuse for late submission – no – penalties confirmed

Citations:

[2014] UKFTT 332 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 October 2022; Ref: scu.525382

Long v Revenue and Customs: FTTTx 21 Feb 2012

Income tax – Sections 338 and 339 Income Tax (Earnings and Pensions) Act 2003 – whether the Appellant was entitled to claim relief for travel and subsistence because his employment was at a temporary workplace – appeal dismissed

Citations:

[2012] UKFTT 148 (TC)

Links:

Bailii

Statutes:

Income Tax (Earnings and Pensions) Act 2003 338 339

Income Tax

Updated: 05 October 2022; Ref: scu.451973

Prince and Others v Revenue and Customs: FTTTx 23 Feb 2012

FTTTX INCOME TAX – PAYE – taxpayers with too little tax deducted at source – HMRC seeking underpaid tax by means of Form P800 – ESC A19 – whether First-tier Tribunal has jurisdiction to consider discretionary concession – no – whether P800 an assessment susceptible of appeal – no – appeals struck out.

Citations:

[2012] UKFTT 157 (TC)

Links:

Bailii

Income Tax

Updated: 05 October 2022; Ref: scu.451984

Wong Yau Lam and Another v Revenue and Customs: FTTTx 8 Feb 2012

FTTTx Income Tax – self assessment – partnership return subject to enquiry – deemed and actual s 9A enquiry into partners’ returns – information notice under FA 2008 Sch 36 para 1 – held, information reasonably required for checking tax position – appeal dismissed – whether Tribunal’s decision appealable to Upper Tribunal – no

Judges:

John Clark

Citations:

[2012] UKFTT 118 (TC)

Links:

Bailii

Statutes:

Finance Act 2008 Sch 36 para 1

Income Tax

Updated: 05 October 2022; Ref: scu.451995

McMullan v Revenue and Customs: FTTTx 15 Dec 2009

INCOME TAX – surcharges on unpaid income tax – income tax paid by due date but subsequently refunded by HMRC – whether income tax unpaid on relevant surcharge dates – section 59C(2) and (3) Taxes Management Act 1970 – appeal allowed

Citations:

[2009] UKFTT 367 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.409162

Lloyds UDT Finance Limited v Chartered Finance Trust Holdings Plc and others: ChD 22 Nov 2001

The Act restricted the extent to which payment made for the hire of vehicles exceeding certain values could be deducted from profits when calculating tax. Autolease hired cars and then relet them to the public. On the sale of the company the question arose as to whether that restriction might apply only to those cars taken on lease for use by its own staff members.
Held: The legislation made no such distinction, and the limitation on recovery applied to all the vehicles.

Judges:

The Vice-Chancellor

Citations:

Times 12-Dec-2001, Gazette 24-Jan-2002, [2001] STI 1521, [2001] EWHC Ch 459, [2001] STC 1652, [2001] BTC 487

Links:

Bailii

Statutes:

Capital Allowances Act 1990 35

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.166925

Archer v Revenue and Customs: FTTTx 6 May 2014

INCOME TAX – application for permission to make late appeals – principles to be applied by the Tribunal – new CPR 3.9 – whether efficiency, proportionate cost and compliance with rules outweighs other circumstances – Mitchell, McCarthy and Stone and Chartwell Estate Agents considered – held, Tribunal to balance the factors giving extra weight to compliance etc – delay of over a year in this case – no reasonable excuse – taxpayer and adviser both responsible for delay – disability of taxpayer – merits of little weight – consequences for HMRC – balancing exercise – application dismissed.

Citations:

[2014] UKFTT 423 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.526786

Wright v Revenue and Customs: FTTTx 13 Dec 2011

FTTTx PROCEDURE – whether the Tribunal should hear proceed with the hearing of the appeal – rule 33 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – decision reserved at the hearing but the appeal heard on a provisional basis – reserved decision that it was in the interests of justice to proceed with the hearing
INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – whether workers engaged by the Appellant were employees (for income tax purposes) and employed earners (for NICs purposes) – whether the Appellant had sufficient day-to-day control over the workers to make them his employees – held on the evidence that he had such control and that the workers were employees of the Appellant – appeal dismissed

Judges:

John Walters QC

Citations:

[2011] UKFTT 824 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management, Income Tax

Updated: 04 October 2022; Ref: scu.450966

HM Revenue and Customs v Cotter: CA 8 Feb 2012

Mr Cotter’s accountants had submitted a second tax return adding claims to loss relief in the following year. The claims were contentious, but he invited a review by the Revenue asserting that the losses wiped out any liability to tax. The Revenue said they would investigate but pursued the tax it said was due in full based upon the return submitted.
Held: The appeal succeeded. If the Revenue wished to dispute an item contained in a tax return it had to follow the procedure set out in section 9A of the 1970 Act. That would have given Mr Cotter a right to appeal to the tribunal: ‘The dispute boils down to the correct procedure for the Revenue to use. The Revenue contends that the relief could not be claimed against income or gains for the year of assessment. Therefore it was bound to use the separate procedure for contesting loss relief claims made otherwise than in returns. The appellant contends that the Revenue should have followed the procedure for disputing items contained in a return under section 9A of the Taxes Management Act 1970.’

Judges:

Arden, Richards, Patten LJJ

Citations:

[2012] EWCA Civ 81

Links:

Bailii

Statutes:

Taxes Management Act 1970 9A, Income Tax Act 2007 128

Jurisdiction:

England and Wales

Citing:

Cited – Blackburn (HM Inspector of Taxes) v Keeling CA 21-Aug-2003
The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003.
Held: The underwriting year 2003 ends in the year of assessment 2003/4, and . .
Cited – Autologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .
Appeal From – Revenue and Customs v Cotter ChD 14-Apr-2011
The taxpayer’s accountants had submitted a tax return amending the taxpayer’s own return adding claims for losses. The accountant acknowledged the contentious nature of the claim and invited a review. The Revenue sought now to recover the tax due . .
Cited – Langham (HM Inspector of Taxes) v Veltema CA 26-Feb-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 . .

Cited by:

Cited – Cotter v Revenue and Customs SC 6-Nov-2013
This appeal asked as to the boundary between the jurisdiction of the First-tier Tribunal (Tax Chamber) and that of the county court or the High Court, and the legality of the approach which the Revenue took to entries which Mr Cotter, had made in a . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Taxes Management

Updated: 04 October 2022; Ref: scu.450975

Siri Ltd v Revenue and Customs: FTTTx 6 Dec 2011

INCOME TAX – gift aid – whether donations received? – no – assessments to recover gift aid relief upheld – corporation tax relief on income from other charities – whether Appellant’s expenditure for charitable purposes – no – relief refused and assessments upheld

Citations:

[2011] UKFTT 794 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.450951

Palmiero v Revenue and Customs: FTTTx 21 Nov 2011

Income tax – self-assessment and discovery assessments – computation of taxable profits – whether takings properly recorded – on facts, no – whether various categories of expenditure deductible – held on facts that approach taken by HMRC reasonable in circumstances – no basis for adjusting assessments and amendments made – appeal dismissed

Citations:

[2011] UKFTT 755 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.450872

Agar Ltd v Revenue and Customs: FTTTx 6 Dec 2011

PAYE – Penalties under Schedule 56 Finance Act 2009 – whether ‘special circumstances’ reduction under para 9 or potential reasonable excuse under para 16 Schedule 56 must be considered by HMRC before assessing penalty – no – whether the penalty was disproportionate – no – whether penalty should be struck down due to perceived ‘unfairness’ in its administration – held, no unfairness was involved – amount of penalty calculated by wrongly including default from following tax year – penalty confirmed, subject to reduction to take that default out of account

Citations:

[2011] UKFTT 773 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.450881

Revenue and Customs Commissioners v Decadt: ChD 2008

The taxpayer, a general surgical registrar, had a contract, requiring him to attend training courses and to obtain a specialist training certificate in order to qualify as a consultant surgeon. Clause 6 of his contract recorded that he had been issued with a National Training Number and clause 7 provided that his appointment was dependent upon his continuing to hold that number and required him to take all reasonable steps to secure the issue of a Certificate of Completion of Specialist Training. His contract was of a type set up to encourage doctors to qualify as specialist surgeons. He incurred expense in pursuing the required training. The General Commissioners allowed the taxpayer’s appeal that he should be allowed to deduct such expense under the successor provision to section 198(1).
Held: HMRC’s appeal succeeded. Patten J said: ‘It has been decided by a series of cases that, for expenditure which is incurred as a term of a contract of employment to be deductible it has not only to be incurred in the sense that the taxpayer is obliged to incur it as part of his employment, but it has to be necessarily incurred as a result of the nature of the duties of the employment.’ and ‘ For the purposes of this appeal I am prepared to accept that the respondent is correct, and that under the terms of the contract there is an obligation on him to undergo the course of training referred to and to sit the examinations, which he has done with the consequent expense. That course of training I do not doubt for a moment, better qualifies him to practise both as a specialist surgical registrar and in due course as a consultant surgeon, but it is clear from the authorities that I have referred to that the fact that the training in question is mandatory under the terms of the training proper, is not enough to render the relevant expenditure allowable. As Dr Brice indicated in her judgment, the cases distinguish between time spent undergoing clearly relevant and perhaps on one view, necessary training, from time spent in actually carrying out the duties of the office or employment in question. The costs and expenses involved in undergoing training to qualify the taxpayer to carry out those duties are not themselves deductible as expenditure within the meaning of s. 336 of [the Income Tax (Earnings and Pensions) Act 2003].
The General Commissioners approached this matter simply by asking themselves whether or not it was a part or a term of the contract that Dr Decadt should obtain the CCST in order to become a specialist surgeon. They seem to have regarded that as decisive of the outcome of the appeal. In my judgment, that an error of law. It is clear, as I have already indicated, that the fact that the training is undergone as a term of the contract is not of itself enough.’

Judges:

Patten J

Citations:

[2008] STC 1103

Statutes:

Income Tax (Earnings and Pensions) Act 2003, Income and Corporation Taxes Act 1988

Jurisdiction:

England and Wales

Cited by:

Cited – HM Revenue and Customs v Banerjee CA 28-Jul-2010
The taxpayer doctor had claimed against her income tax, the costs of attending training courses required under her employment contract and for professional development. The Revenue appealed against a decision allowing the expenses.
Held: The . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 04 October 2022; Ref: scu.421590

Cormac Construction Ltd v Revenue and Customs: FTTTx 17 Dec 2009

Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse – Yes – Appeal Allowed – section 66 and schedule 11 Finance Act 2004 – Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005

Citations:

[2009] UKFTT 380 (TC)

Links:

Bailii

Statutes:

Income Tax (Construction Industry Scheme) Regulations 2005

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 04 October 2022; Ref: scu.409139

Prior Roofing Ltd v Revenue and Customs: FTTTx 11 Nov 2009

Sub-contractors in the construction industry; Construction Industry Scheme; removal of Gross Payments Status; appeal under section 67 Finance Act 2004; ‘compliance test’; ‘reasonable excuse’ for failure of the compliance test; ‘exceptional’ business conditions.

Citations:

[2009] UKFTT 302 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 04 October 2022; Ref: scu.409118

Weightwatchers and Others v HM Revenue and Customs: UTTC 14 Oct 2011

UTTC PAYE – National insurance contributions – liability to primary and secondary Class 1 National Insurance contributions – whether leaders taking Weight Watchers classes are employed earners, and Weight Watchers UK Ltd their employer.

Judges:

Briggs J

Citations:

[2011] UKUT 433 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 October 2022; Ref: scu.449959

A Longworth and Sons Ltd v Revenue and Customs: FTTTx 24 Jun 2009

FTTTx Cancellation of Gross Payment Status under s66(1) Finance Act 2004; reasonable excuse for failures; trading problems; use of discounted invoice system; proportionality.

Citations:

[2009] UKFTT 286 (TC)

Links:

Bailii

Statutes:

Finance Act 2004 66(1)

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 01 October 2022; Ref: scu.408989

Vowles v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 23 Sep 2017

INCOME TAX – abused partner accepting nominal appointment as director – unknowingly also the sole shareholder- whether liable to tax on dividends – no, as dividends not paid to her, received by her nor was she in equity entitled to them – whether liable to tax on benefit in kind as employee – car in control of abusive partner was not ‘made available’ to her by company- whether liability to tax on property income in own name – appeal against assessments and penalties allowed in part – effect of s 50 TMA

Citations:

[2017] UKFTT 704 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 October 2022; Ref: scu.598754

Rusling v Revenue and Customs: FTTTx 18 Jul 2014

INCOME TAX – enquiry and discovery assessments- appellant subjected to a fraud – profit/interest credited to appellant by the fraudster through post-dated cheques amounted to interest and taxable where the cheques were not rolled over – appellant acted carelessly – discovery assessment valid – case allowed in part.

Citations:

[2014] UKFTT 692 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 September 2022; Ref: scu.535147

Bbosa v Revenue and Customs: FTTTx 18 Jul 2014

FTTTx Income Tax – Repayment claim for 2008/09 – Whether outwith time-limit – Yes – Schedule 1AB Taxes Management Act 1970 – Application for strike-out under Rule 8(2) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Application granted

Citations:

[2014] UKFTT 694 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 September 2022; Ref: scu.535137

Carnbrook Convenience v Revenue and Customs: FTTTx 8 Sep 2011

Appeal against fixed penalty for late filing of partnership return – HMRC had given permission for late filing of individual tax return of a partner – concession did not apply to partnership return – no reasonable excuse – appeal dismissed

Citations:

[2011] UKFTT 585 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 September 2022; Ref: scu.449538

Smith v Revenue and Customs: FTTTx 12 Sep 2011

Income tax – self assessment – surcharges for late payment – alleged oral agreement with HMRC officer that not payable – whether officer empowered to enter into such agreement – held, no – whether on facts any agreement entered into – no – in absence of reasonable excuse, surcharges confirmed
Whether return made on correct basis – doubtful – held, any corrective action under Sch 1AB TMA 1970 time barred and figures in return conclusive

Citations:

[2011] UKFTT 593 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 September 2022; Ref: scu.449585

John Mander Pension Trustees Ltd v Revenue and Customs: FTTTx 28 Oct 2011

FTTTx Income tax – charge on retirement benefits scheme administrator under s591C ICTA 88 on cessation of approval of scheme – whether notice validly given – whether assessments valid – whether raised in respect of correct year of assessment – whether raised in name of correct person – whether out of time
The taxpayer appealed against assessments arising on the withdrawal of approval of a company retirement benefits scheme, on the ground that the tax should have been assessed for the tax year when the scheme ceased to be eligible and when the withdrawal of approval took effect under the terms of the Revenue’s notice.
Held: This contention was rejected by the First-tier Tribunal. The assessment took effect against the year of the income being taxed.

Citations:

[2011] UKFTT 686 (TC)

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988 591B(1)

Jurisdiction:

England and Wales

Cited by:

Appeal from – John Mander Pension Trustees Ltd v Revenue and Customs – FTC/88/2011 UTTC 28-Jan-2013
UTTC Income tax – charge on retirement benefits scheme administrator under s591C ICTA 88 on cessation of approval of scheme – whether assessments raised in respect of correct year of assessment – whether raised . .
At FTTTx – John Mander Pension Scheme Trustees Ltd v Revenue and Customs CA 19-Dec-2013
The court was asked whether the Commissioners for Her Majesty’s Revenue and Customs have assessed the appellant for tax in the wrong tax year. The scheme had ceased to be approved, and HMRC issued assessments for the earlier years in which the . .
At FTTTx – John Mander Pension Trustees Ltd v Revenue and Customs SC 29-Jul-2015
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 . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 29 September 2022; Ref: scu.449615

Agassi v S Robinson (HM Inspector of Taxes): ChD 17 Mar 2004

The non-resident tennis player taxpayer appealed a charge to tax in respect of payments made for his sporting activities within the UK, made by overseas companies to other overseas companies owned by the taxpayer.
Held: The Act provided that the activities of sportsmen were to be treated as trade payments, and any payment made in respect of those activities was to be attributed to the sportsman. The sections intended to tax the activities irrespective of the tax presence here of the sportsman.

Judges:

The Hon Mr Justice Lightman

Citations:

[2004] EWHC 487 (Ch), Times 01-Apr-2004

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988 556

Jurisdiction:

England and Wales

Cited by:

Appeal from – Agassi v Robinson (Inspector of Taxes) CA 19-Nov-2004
. .
At First instance – Agassi v Her Majesty’s Inspector of Taxes HL 17-May-2006
The tax payer played tennis and was paid sums for when he played in England. The sums were paid to his overseas based company.
Held: The revenue’s appeal succeeded. The ‘legislative intendment in relation to sections 555 and 556, and their . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 29 September 2022; Ref: scu.194576

Campbell v Revenue and Customs: FTTTx 23 Nov 2020

INCOME TAX – penalties for late-filing of tax returns – appeal notified to Tribunal over two years late – Martland considered – no good reason for late notification of appeal to Tribunal – obvious weakness of appellant’s case – permission for late appeal refused – appeal struck out

Citations:

[2020] UKFTT 445 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 September 2022; Ref: scu.656838

McDonough v Revenue and Customs: FTTTx 21 Oct 2020

INCOME TAX – High income child benefit charge (HICBC) – discovery assessment under s 29 of TMA – penalty for failure to notify liability – Schedule 41 to Finance Act 2008 – appellant unaware of the obligation to notify – whether reasonable excuse – on the facts – no – appeal refused

Citations:

[2020] UKFTT 421 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 September 2022; Ref: scu.655339

The Red Star v Revenue and Customs: FTTTx 12 Dec 2011

Income tax – underdeclaration of takings by takeaway restaurant – amendment of partnership returns for the enquiry year and five other years – imposition of penalties for inaccuracies in the original returns – whether the returns were inaccurate – yes – whether HMRC’s amendments to them were correct – no, though the basic methodology followed had been reasonable – amendments to be altered to correct excessive amounts – whether penalties correctly imposed – yes, subject to adjustment in line with amended partnership return figures – appeal allowed in part

Citations:

[2011] UKFTT 812 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 September 2022; Ref: scu.450940