Surtax – Settlement – Settlement on settlor – s infant children – Power to appoint fund absolutely to spouses of grandchildren – Whether settlement ‘revocable’ – Income Tax Act, 1952 (15 and 16 Geo. V I and 1 Eliz. II, c. 10), Sections 397 to 399.

Citations:

[1963] UKHL TC – 41 – 43, (1963) 41 TC 43, [1964] AC 1445, [1963] 3 WLR 156, [1963] 2 All ER 1030

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 July 2022; Ref: scu.559259

FTTTX Income Tax/Corporation Tax : Penalty

Citations:

[2016] UKFTT 367 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 July 2022; Ref: scu.565174

TC Surtax – Undistributed income of trading company – Computation of actual income – Balancing charge – Income Tax Act, 1952 (15 and 16 Geo VI and 1 Etiz. H, c. 10), Sections 245, 248, 255 (3), 292, 301 (1) and 323 (4).

Citations:

[1958] UKHL TC – 38 – 275

Links:

Bailii

Statutes:

Income Tax Act 1952

Jurisdiction:

England and Wales

Income Tax

Updated: 21 July 2022; Ref: scu.559984

Income Tax, Schedule D – Property dealing company – Value payments received under War Damage Act, 1943 – Whether trading receipts.

Citations:

[1958] UKHL TC – 38 – 86, 38 TC 86

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 July 2022; Ref: scu.559982

FTTTx INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse – appeal allowed in part

Citations:

[2013] UKFTT 586 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 July 2022; Ref: scu.517717

FTTTx INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse – unfairness/proportionality – appeal allowed

Citations:

[2013] UKFTT 587 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 July 2022; Ref: scu.517713

SCIT Income Tax and National Insurance – whether bricklayers and other construction workers engaged by the Appellant were employees or self-employed sub-contractors – Appeal allowed as regards the majority of the workers.

Citations:

[2008] UKSPC SPC00723

Links:

Bailii

Income Tax

Updated: 21 July 2022; Ref: scu.278765

SCIT Loan relationship – release – paragraph 5(3), schedule 9, Finance Act 1996 – effect of covenants in loan agreement – does lender control borrower for purposes of section 87a finance act 1996 – no – amount released brought into charge.

Citations:

[2008] UKSPC SPC00714, [2008] STI 2674, [2008] STC (SCD) 1245

Links:

Bailii

Statutes:

Finance Act 1996

Jurisdiction:

England and Wales

Income Tax

Updated: 21 July 2022; Ref: scu.278761

SCIT NATIONAL INSURANCE – married woman paying contributions at reduced rates – whether she had elected to do so – challenge to decision by HMRC that she had done so – election, if made, destroyed – other evidence considered – on balance of probabilities, election made – appeal dismissed.

Judges:

Bishopp SC

Citations:

[2008] UKSPC SPC00722, [2009] STI 90, [2009] STC (SCD) 93

Links:

Bailii

Income Tax

Updated: 21 July 2022; Ref: scu.278764

SCIT SETTLEMENT – Dividend waiver – Income arising under a settlement in which settlor retains interest – Arrangement – Company owned by husband and as to one share by wife – Husband waived dividend in relation to all his 9999 shares – Enhanced dividend consequently paid to wife in respect of her one share – Dividend income paid to wife – Whether waiver arrangement constituted a settlement – Yes – Whether element of bounty in arrangement – Yes – Appeal dismissed – Income and Corporation Taxes Act 1988, ss 660A(1) and 660G(1).

Citations:

[2008] UKSPC SPC00716, [2009] WTLR 215, [2009] STC (SCD) 6

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988 660A 660G

Income Tax

Updated: 21 July 2022; Ref: scu.278755

SCIT DEBT CONTRACTS – whether self-cancelling contracts can be looked at together – yes but s 165 FA 1994 still not applicable – in the light of Tower MCashback can the Revenue raise s 167 FA 1994 having made their amendment to the self-assessment under s 165 – yes – whether s 167 applies – no.
DOUBLE TAXATION RELIEF – US ignoring UK subsidiary with unlimited liability for US tax purposes and taxing the parent on the subsidiary’s profit – whether unilateral relief for US tax paid by the parent – no – whether treaty relief under US-UK tax treaty (1975) – no – whether, had relief been available, certain steps would be reasonable to take to reduce US tax – no – appeal dismissed.

Citations:

[2008] UKSPC SPC00719

Links:

Bailii

Statutes:

Finance Act 1994 167

Income Tax

Updated: 21 July 2022; Ref: scu.278756

SCIT Income tax and corporation tax – self-assessment – enquiry into return – section 28A Taxes Management Act 1970 – scope of power to direct that an enquiry be closed – whether power should be exercised – decision on own facts.

Citations:

[2008] UKSPC SPC00715

Links:

Bailii

Statutes:

Taxes Management Act 1970 28A

Income Tax

Updated: 21 July 2022; Ref: scu.278763

SCIT ERROR OR MISTAKE CLAIM – trading profit – some deposits unclaimed by the customer – whether deposits belong to the Appellant when received – yes – appeal dismissed.

Citations:

[2008] UKSPC SPC00713

Links:

Bailii

Income Tax

Updated: 21 July 2022; Ref: scu.278762

Judges:

Peter Smith J

Citations:

[2008] EWHC 1471 (Ch), [2008] STC 2920, [2008] BTC 713, [2008] STI 1646

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 July 2022; Ref: scu.270461

Income Tax/Corporation Tax : Assessment/Self-Assessment

Citations:

[2016] UKFTT 38 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 July 2022; Ref: scu.559904

FTTTx PAYE – late submission of Employer’s Annual Return – Whether there was reasonable excuse for late submission of return – No.

Citations:

[2013] UKFTT 621 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 July 2022; Ref: scu.517731

FTTTx INCOME TAX – procedure – limited liability partnership – amendment to partnership return – whether member has authority to pursue the appeal – whether member should be added or substituted as a party – section 31 TMA 1970 – whether member has a right of appeal against an amendment to the partnership return

Judges:

Cannan TJ

Citations:

[2013] UKFTT 679 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 July 2022; Ref: scu.518594

FTTTx INCOME TAX – PAYE – P35s filed late – Was a reasonable excuse shown? – No on the facts

Citations:

[2013] UKFTT 618 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 July 2022; Ref: scu.517716

FTTTx Income Tax – self assessment return – penalty imposed for inaccuracy of return – mitigation applied – should penalty be reduced to nil – no – appeal dismissed.

Citations:

[2013] UKFTT 608 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 July 2022; Ref: scu.517706

FTTTx PAYE – late filing penalty – whether reasonable excuse for making late payment – appeal dismissed

Citations:

[2013] UKFTT 616 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 July 2022; Ref: scu.517726

Penalty – Late payment of PAYE – FA 2009 Sch 56 – Reasonable excuse for late payment – Reliance on others – Appeal dismissed

Citations:

[2012] UKFTT 585 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 July 2022; Ref: scu.466156

UTTC Upfront payment for exclusive supply arrangement – whether capital or income receipt – the Upper Tribunal’s role on an appeal

Citations:

[2011]UKUT 470 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 July 2022; Ref: scu.449962

SCIT The Revenue issued separate decisions that certain sums paid to employees of Holdings in the three years to April 2003 were emoluments liable to income tax under PAYE and earnings on which Holdings is liable to pay Class I National Insurance Contributions. The Appellant has appealed.

Citations:

[2008] UKSPC SPC00707, [2008] STC (SCD) 1185, [2008] STI 2098

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

At SCIT – PA Holdings Ltd and Another v Revenue and Customs FTTTx 7-May-2009
FTTTx Income tax – other – whether sums paid to individuals by a company as a dividend financed from a capital contribution to the company from employee benefits funds derived from the individuals’ employing . .
At SCIT – P A Holdings UTTC 7-Jul-2010
UTTC Income Tax – Tax avoidance scheme – Dividend from new company instead of bonus: whether Ramsay jurispudence applies – Schedule E and meaning of emoluments from employment – Schedule F and meaning of dividend . .
At SCIT – HM Revenue and Customs v PA Holdings Ltd CA 30-Nov-2011
The company made available to certain employees discretionary annual bonuses which were paid instead by way of shares and received dividends. It now appealed against findings that the payments were taxable subject to Schedule F rates and were liable . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 19 July 2022; Ref: scu.276349

SCIT Assessment – Discovery assessment under s.29(1) TMA – Whether assessment precluded by section 29(5)TMA
Assessment – Discovery assessment under s.29(1) TMA – Whether s.3 HRA requires section 29 to be read differently – Whether HMRC’s actions in relation to the appellant and section 29 were incompatible with Convention rights
Assessment – Whether made
Section 16(2A) TCGA 1992, and section 71(2)TCGA – Was a taxpayer prevented from arguing that a loss was an allowable loss in his hands because it had been disallowed by HMRC in the hands of the trustees – held : no.

Citations:

[2008] UKSPC SPC00692

Links:

Bailii

Income Tax

Updated: 19 July 2022; Ref: scu.273100

Judges:

Park J

Citations:

[2005] EWHC 849 (Ch), [2005] STC 1667, [2005] BTC 306, [2005] WTLR 729, [2005] STI 903, [2005] STI 892

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 18 July 2022; Ref: scu.263692

The surrender of a life interest under a will trust in favour of those people entitled in remainder operated as a ‘disposition’ of that life interest for the purposes of sections 20 and 21 of the Finance Act 1943.
Jenkins LJ specifically rejected the argument that there was no disposition because ‘a surrender of a life interest destroys the interest and there is nothing left’.

Judges:

Lord Goddard CJ, Jenkins LJ

Citations:

[1958] Ch 289

Statutes:

Finance Act 1943 20 21

Jurisdiction:

England and Wales

Cited by:

Cited – Akers and Others v Samba Financial Group SC 1-Feb-2017
Saad Investments was a Cayman Islands company in liquidation. The liquidator brought an action here, but the defendant sought a stay saying that another forum was clearly more appropriate. Shares in Saudi banks were said to be held in trust for the . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 18 July 2022; Ref: scu.640396

A claim for relief was made by a parent in respect of a child who earned wages; the parent claimed to deduct from those wages the cost of the child travelling to and from work and of his midday meal.
Held: The child’s income was chargeable to tax under Schedule E and fell within Sch. 9, para. 7. ‘income in his own right’ within the terms of s. 212(4) of the Income Tax Act 1952 meant income computed in accordance with the Income Tax Acts: that is to say, income for income tax purposes.
Buckley J. observed: ‘It has been submitted on behalf of the Crown that ‘income’ in Sub-section (4) must mean income in the same sense that it means elsewhere in the Act, that is to say, income for Income Tax purposes; and my attention has been drawn to two cases, Ricketts v. Colquhoun . . and Sanderson v. Durbridge . . which establish that for the purpose of tax under Schedule E the taxpayer is not entitled to deduct from his income expenses which do not arise actually in the performance of his office or employment, such as the cost of travelling to and from his work or the cost of providing himself with food during that part of the day when he is at work. I think that that submission is sound. Indeed, if it were not so, it seems to me that it would be exceedingly difficult ever to arrive at the amount of income which the child is said to be entitled to in his own right, because it would be extremely difficult to determine precisely what expenditure really was so essential as to be a proper deduction. I think travelling expenses and the cost of providing himself with a midday meal is something which the child has to provide out of his income, not something which has to be deducted before ascertaining his income.’

Judges:

Biuckley J

Citations:

(1961) 39 TC 477

Statutes:

Income Tax Act 1952 212(4)

Jurisdiction:

England and Wales

Cited by:

Approved – Mapp (Inspector of Taxes) v Oram HL 23-Jul-1969
HL Income Tax – Child allowance – Income of child – Foreign employment – No remittance to United Kingdom – Whether child ‘entitled . . . to an income’ – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 18 July 2022; Ref: scu.550366

Income Tax, Schedule E-Commission based on profits-Perquisites-Income Tax Act, 1842 (5 and 6 Viet., r. 35), Section 146, Schedule E, Rules 1 and 4.

Citations:

[1923] UKHL TC – 8 – 420, 8 TC 420

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 18 July 2022; Ref: scu.633259

Citations:

[1944] 1 All ER 642

Statutes:

Income Tax Act 1918

Jurisdiction:

England and Wales

Income Tax

Updated: 17 July 2022; Ref: scu.223728

Income Tax/Corporation Tax : Penalty

Citations:

[2016] UKFTT 16 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 July 2022; Ref: scu.559892

Penalties and surcharges for late filing and payment of personal tax return – whether there was a reasonable excuse lasting throughout the period of default – held no – appeal dismissed

Citations:

[2012] UKFTT 591 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 July 2022; Ref: scu.466175

INCOME TAX – penalties for late payment of PAYE – whether reasonable excuse – whether terms of warning letters and demands unclear – whether HMRC acted unfairly – Schedule 56 Finance Act 2006. Appeal dismissed

Citations:

[2012] UKFTT 559 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 July 2022; Ref: scu.466174

INCOME TAX – PAYE – Schedule 56 Finance Act 2009 – penalty for late payment – what constitutes late payment – based on time of receipt of cheque by HMRC, not clearance of cheque – either late or not, without flexibility – number of occasions considered – payment record for periods in other tax years not relevant – payments under time to pay agreement only excluded where due after agreement requested – whether employer aware that penalty liability accumulating – held, on facts, that information was provided by HMRC contacts and through Employer Bulletin and website – penalty calculation not linked to interest, and penalty not disproportionate – HMRC decisions as to penalty and amount affirmed – appeal dismissed

Citations:

[2012] UKFTT 537 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 July 2022; Ref: scu.466131

SCIT INCOME TAX – ASSESSMENT – Inspector discovered unexplained deposits in the Appellant’s bank account and personal expenditure on employer’s credit card – deposits and credit card expenditure assessed as income subject to tax – Appellant no explanation for the sources of income – assessments made under discovery provisions except 1997/98 which was a jeopardy assessment – not satisfied that requirements met for jeopardy assessment – 1997/98 assessment, however, not invalid – assessments upheld – Appeal dismissed.

Citations:

[2008] UKSPC SPC00680

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 15 July 2022; Ref: scu.267767

SCIT SPECIAL COMMISSIONERS — Costs — Regulation 21 — Behaviour wholly unreasonable? Not wholly unreasonable — Application refused.

Citations:

[2007] UKSPC SPC00651

Links:

Bailii

Income Tax

Updated: 15 July 2022; Ref: scu.267777

SCIT INCOME TAX – ASSESSMENTS – Appellant asserted that tax had been deducted under PAYE from his earnings – No record of his employers returning the tax to the Commissioners – Appellant directed to pay the tax – assessments issued to recover the unpaid – Appellant adduced no evidence that the tax had been deducted – Assessments upheld – Appeal dismissed.

Citations:

[2008] UKSPC SPC00681

Links:

Bailii

Income Tax

Updated: 14 July 2022; Ref: scu.267764

Income Tax – Procedure – Application To Strike Out Appeal – whether appeal against appealable decision – no – whether Tribunal has power to direct HMRC to issue appealable decision – no – whether Tribunal has jurisdiction – no – appeal struck out

Citations:

[2020] UKFTT 450 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 July 2022; Ref: scu.656851

INCOME TAX – high income child benefit charge – penalties for failure to notify – correct approach to quantifying potential lost revenue – appeal allowed

Citations:

[2019] UKUT 202 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 July 2022; Ref: scu.639529

The House was asked whether income from foreign investments which is received abroad by a person not domiciled in this country is chargeable with income tax under the Income Tax Acts by reason of the fact that the investments stand in the names of trustees who are domiciled here.

Citations:

[1920] UKHL 2, [1921] 1 AC 65

Links:

Bailii

Income Tax

Updated: 13 July 2022; Ref: scu.265987

Income Tax/Corporation Tax : Penalty – INCOME TAX – penalty for late filing – penalties and surcharges for late payment of tax – whether HMRC bound to allocate payments in a particular way where appellant makes no allocation – no – whether late filing penalties due – yes- whether reasonable excuse – no – appeal allowed in part as some penalties calculated wrongly

Citations:

[2015] UKFTT 571 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 July 2022; Ref: scu.556182

Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry – construction industry scheme – whether monies received after deduction of income tax – no – reduction in taxable income to reflect the absence of income tax withheld

Citations:

[2015] UKFTT 528 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 July 2022; Ref: scu.556176

Income tax – section 62(2) of the Income Tax (Earnings and Pensions) Act 2003 – ‘buy-out’ payments – whether or not earnings in relation to an employment – compensation for the loss of rights to a reward and benefit scheme – the replacement principle – appeal allowed in part

Citations:

[2016] UKFTT 79 (TC), [2016] SFTD 312, [2016] STI 1268

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 July 2022; Ref: scu.559938

Income Tax/Corporation Tax : Employment Income – Penalties for late payment of PAYE and NICs- Schedule 56 FA 2009- whether alleged illegal action by public authorities or a mistake by HMRC constituted reasonable excuse or special circumstances- appeal dismissed

Citations:

[2015] UKFTT 537 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 July 2022; Ref: scu.556142

INCOME TAX – PAYE – HMRC seeking underpaid tax by means of Form P800 – ESC A19 – whether First-tier Tribunal has jurisdiction to consider discretionary concession – no – Whether Article 6 infringed – no – appeal struck out

Citations:

[2012] UKFTT 612 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 July 2022; Ref: scu.466162

The taxpayer appealed against a finding that the value of shares in quoted companies transferred into his unapproved funded retirement benefits scheme by the employer was payment of a sum under section 595 and was taxable as such.
Held: The appeal failed. The words ‘pays a sum’ were not restricted to payments of cash. To hold otherwise would leave it open to employers to avoid the charge to payment of tax easily. Elsewhere the phrase ‘sum paid’ was extended to non-cash transfers.

Judges:

Blackburne J

Citations:

[2007] EWHC 147 (Ch), Times 08-Mar-2007

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988 595(1)

Jurisdiction:

England and Wales

Income Tax

Updated: 13 July 2022; Ref: scu.248442

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 was bought against security taken on his property, and with the sole intention of making a profit on re-sale.

Judges:

Goff J, Cairns J

Citations:

[1968] 2 All ER 714, [1968] 1 WLR 1230

Jurisdiction:

England and Wales

Cited by:

Appeal From – Wisdom v Chamberlain (Inspector of Taxes) CA 8-Nov-1968
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 . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 13 July 2022; Ref: scu.235904

SCIT Income tax – whether individual employed in and resident in UK for over three years was ordinarily resident in relevant year of assessment – on facts, yes – appeal dismissed

Citations:

[2009] UKVAT SPC00741, [2009] STC (SCD) 373, [2009] STI 1100

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.373754

SCIT Income Tax – Foreign Earnings Deduction – Definition of ‘offshore installations’ Appeal dismissed.

Citations:

[2007] UKSPC SPC00642

Links:

Bailii

Income Tax

Updated: 12 July 2022; Ref: scu.262397

INCOME TAX – Late filing penalties – whether FTT erred in finding notice to file self-assessment return sent – whether proportionality of penalties in comparison to he amount of tax due amounted to special circumstances – para 16 Sch 55 FA 2009

Citations:

[2019] UKUT 131 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.639516

Citations:

[1903] UKHL TC – 4 – 618, [1903] AC 299, 4 TC 618

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.630580

Income Tax, Schedule A – Gravel pit – Whether a new property – Income Tax Act, 1952 (15 and 16 Geo. V I and 1 Eliz. II, c. 10), Section 82, Schedule A , paragraph 2 (b), and Sections 84 and 108

Citations:

[1963] UKHL TC – 41 – 172, [1963] 3 WLR 292, [1965] AC 34, [1963] 2 All ER 1039, [1963] RVR 599, (1963) 41 TC 172

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.559260

Surtax – Undistributed income of company – Dividends received on securities dealt in by company – Whether company an investment company – Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Sections 245 and 257(2).

Citations:

[1964] UKHL TC – 41 – 666, [1964] 1 WLR 742, (1964) 41 TC 666, [1964] 2 All ER 691, [1965] AC 631

Links:

Bailii

Statutes:

Income Tax Act 1952 245 257(2)

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.559265

Income Tax, Schedule D, and Profits Tax – Sales of technical ‘know-how’ – Whether receipts capital or income

Citations:

[1964] UKHL TC – 41 – 556

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.559262

Income Tax, Schedule D – Foreign stocks and shires settled by foreign trust – Income payable to settlor – Power of revocation reserved by settlor in favour of himself – Extent of liability to tax – Income Tax Act, 1918 (8 tfe 9 Geo. V, c. 40), Schedule D, Case V – Finance Act, 1922 (12 cfc 13 Oeo. V, c. 17), Section 20 (1) (a).

Citations:

[1935] UKHL TC – 19 – 255

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.559341

TC Income Tax, Schedule D – Capital or income – Agreements between competing trading companies for profit-sharing, etc.- Payment received by one company from the other as damages for cancellation of its future rights under the agreements.

Judges:

Lord Macmillan

Citations:

[1935] UKHL TC – 19 – 390, [1935] AC 431, (1935) 19 TC 390, [1935] All ER 874

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 July 2022; Ref: scu.559346

(Procedure : Other) 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 her default – appeal dismissed.

Citations:

[2019] UKFTT 407 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639126

INCOME TAX – whether retention payment earned in or in respect of multiple tax years – no – whether earned at end of retention period – yes – appeal dismissed

Citations:

[2019] UKFTT 409 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639122

INCOME TAX – partner payment notice – penalty – appeal dismissed

Citations:

[2019] UKFTT 392 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639123

INCOME TAX – Schedule 55 and 56 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return and a subsequent failure to pay tax on time – whether HMRC has proven failure – whether taxpayer had a reasonable excuse for her default – Permission to appeal out of time refused – appeal dismissed.

Citations:

[2019] UKFTT 395 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639131

INCOME TAX- appeal against penalties for failure to make returns and payments on time – reasonable excuse – whether HMRC entitled to use a general payment to pay subsisting debts when no appropriation directed – appeal dismissed

Citations:

[2019] UKFTT 401 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639113

INCOME TAX – whether earnings of a diver within s15 ITTOIA 2005 can be regarded as earnings of a partnership – no – whether the diver was self-employed – no – appeal dismissed

Citations:

[2019] UKFTT 390 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639117

Income tax – Worker supplied through intermediaries – ‘IR 35’ s 49 ITEPA- Whether circumstances were such that had the services been provided under a contract directly with the worker the worker would have been an employee
National Insurance – Worker supplied through intermediaries – ‘IR 35’ Whether circumstances were such that had the arrangements taken the form of a direct contract with the worker the worker would have been an employee.

Citations:

[2019] UKFTT 387 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639115

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – penalties ‘on hold’ during the course of a ‘voluntary arrangement’ – whether taxpayer had a reasonable excuse for his default – Permission to appeal out of time refused – appeal dismissed.

Citations:

[2019] UKFTT 394 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639112

INCOME TAX – penalty for late payment – no reasonable excuse – no special circumstances – penalty proportionate – appeal dismissed

Citations:

[2019] UKFTT 404 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639110

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

Citations:

[2019] UKFTT 397 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.639121

Income Tax – losses – sideways loss relief – s 68(3) ITA 2007 – reasonable expectation of profit – time when test applied – application of test to farmer accepted as competent – held – milk price main component in profitability – outside farmer’s control – no reasonable expectation of losses for loss period – appeal dismissed.

Citations:

[2016] UKFTT 47 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 11 July 2022; Ref: scu.559910

‘The ultimate question in this Appeal turns upon the description which in income tax phraseology ought properly to be applied to the moneys paid during the two years in question by the Trust Company of New York to the order of Lady Archer-Shee, the respondent’s wife, at Messrs. J. P. Morgan and Company’s Bank there. None of these moneys have been received in the United Kingdom. It is that fact which, if his contention as to their true description be correct, enables the respondent to say that he is not liable to pay income tax in respect of them, either in whole, in part, or at all.’

Judges:

Viscount Sumner, Lord Atkinson, Lord Wrenbury, Lord Carson, Lord Blanesburgh

Citations:

[1927] UKHL 1, [1927] AC 844, [1926] 11 TC 749

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See Also – Archer Shee v Garland HL 15-Dec-1930
The parties disputed the taxpayer’s liability to income tax on income coming due to her on an American based family trust.
Held: A beneficiary in a fully administered deceased estate has an equitable interest in property which is the subject . .
Cited – Anson v Revenue and Customs SC 1-Jul-2015
Interpretation of Double Taxation Agreements
This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 10 July 2022; Ref: scu.251629

Income Tax/Corporation Tax : Assessment/Self-Assessment – Income tax – ss 29 and 36 TMA 1970 – discovery assessments – disputed expenditure – whether assessments appropriate and correct – yes – appeal dismissed and assessments confirmed

Citations:

[2019] UKFTT 400 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 10 July 2022; Ref: scu.639114

Income tax – fixed and daily penalties for late filing of self-assessment returns – late filing returns for two years – Donaldson considered -Appellant’s accountant failed to file returns – second accountant had erroneously advised that Appellant did not need to file a return – Appellant moved address and had not received the notices to file and penalty notices – whether reasonable excuse – no – appeal dismissed

Citations:

[2019] UKFTT 403 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 10 July 2022; Ref: scu.639118

INCOME TAX – penalty for failure to make returns – Schedule 55 of the Finance Act 2009 – whether special circumstances – whether proportionate – late appeal – appeal dismissed – penalties reduced

Citations:

[2019] UKFTT 402 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 10 July 2022; Ref: scu.639128

The taxpayer had challenged the issue of an accelerated payment notice.

Judges:

Floyd, Henderson, Flaux LJJ

Citations:

[2019] EWCA Civ 1021, [2019] WLR(D) 334

Links:

Bailii, WLRD

Jurisdiction:

England and Wales

Income Tax

Updated: 10 July 2022; Ref: scu.638812

SCIT INCOME TAX – employment income – sale of whole of share capital of holding company of Appellant – whether sale of employment related shares in holding company by managing director of Appellant was for more than market value thereby occasioning charge to income tax by virtue of chapter 3D, part 7 ITEPA 2003 – held sale for more than market value – appeal dismissed

Citations:

[2007] UKSPC SPC00602

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 10 July 2022; Ref: scu.251324

SCIT INCOME TAX – preliminary issues – domicile, residence and ordinary residence in tax years 1992/93 to 2003/2004 – Appellant purchased house in the Seychelles in 1975 and obtained a residency permit in 1976 – Appellant indirectly retained house and assets in England – latterly the Appellant’s wife and son resided in England – whether the Appellant retained his domicile of origin in England – yes – or whether Appellant acquired a domicile of choice in the Seychelles – no – whether the Appellant was resident in the United Kingdom – yes – whether the Appellant was ordinarily resident in the United Kingdom – yes – appeal on the preliminary issues dismissed – ICTA 1988 s 336

Judges:

Dr Brice

Citations:

[2006] UKSPC SPC00568

Links:

Bailii

Cited by:

Appeal from – Gaines-Cooper v HM Revenue and Customs ChD 13-Nov-2007
The parties disputed the domicile of the tax-payer. He had a domicile of origin in the UK, but asserted that he had acquired a domicile of choice in the Seychelles. The Special Commissioners had allowed, in assessing the domicile at any time, of . .
At SCIT – Gaines-Cooper v Revenue and Customs CA 23-Oct-2008
Renewed application for permission to pursue a second appeal in order to challenge an order of Lewison J, dated 13 November 2007, upholding a decision of the Special Commissioners that the appellant was domiciled in England and Wales in the relevant . .
At SCIT – Davies and Another, Regina (on The Application of) v Revenue and Customs SC 19-Oct-2011
The Revenue had published a booklet, IR20, setting out their approach to the interpretation of the phrases ‘residence’ and ‘ordinary residence’. The taxpayer said that this was a more generous definition than the statutory one, and that having acted . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 10 July 2022; Ref: scu.249659