Category: Income Tax

Grewal v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 22 Jun 2020

INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for her default – appeal allowed in part.

Citations:

[2020] UKFTT 265 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.652285

Patel and Others v Revenue and Customs (Income Tax – Claim for Relief On Gift of Shares To Charity): FTTTx 10 Oct 2019

INCOME TAX – Claim for relief on gift of shares to charity – Market value of shares on gifting date – Whether struck out appeal can be reinstated on application of HMRC – Effect of HMRC v C M Utilities on withdrawn appeal – Appeals dismissed

Citations:

[2019] UKFTT 620 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.644044

Sambhi v Revenue and Customs (Income Tax – Travel and Subsistence Payments): FTTTx 20 May 2020

INCOME TAX – travel and subsistence payments – whether taxable as employment income – was there a ‘substantial effect’ on journey when job location changed within Greater London – s338 Income Tax (Earnings and Pensions) Act 2003

Citations:

[2020] UKFTT 231 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.652271

Benton and Others v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 27 Sep 2018

INCOME TAX – Follower Notice penalty – lead cases – whether to admit witness evidence – whether grounds of appeal require amendment – whether to set aside the penalties because of errors in the Notices – scope of FTT’s jurisdiction to set aside penalties – meaning of ‘reasonable in all the circumstances’ – not the same as ‘reasonable excuse’ – whether reasonable in all the circumstances for Appellants not to take corrective action – failure to provide evidence of all the circumstances – whether penalties should be reduced, upheld or increased – appeals dismissed and penalties confirmed

Citations:

[2018] UKFTT 593 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.632289

American Thread Co v Joyce: HL 3 Feb 1913

Where a company registered abroad, but controlled by a body of directors who met in England, was found by the Income Tax Commissioners to be resident in the United Kingdom, and therefore liable to be assessed under section 2, Schedule D, of the Income Tax Act 1853, held (1) that the Court, on a Stated Case, can only consider whether there was evidence to justify the finding; (2) that there was evidence that the company resided in the United Kingdom.

Judges:

Lord Chancellor (Viscount Haldane), the Earl of Halsbury, Lords Atkinson, and Shaw. Kinnear, and Mersey

Citations:

[1913] UKHL TC – 6 – 163, [1913] UKHL 665, 50 SLR 665, 6 TC 163

Links:

Bailii, Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.632737

Derry, Regina (on The Application of) v HM Revenue and Customs: CA 20 Jun 2017

‘The structure of Schedule 1B is that it applies to certain specified claims for relief involving two or more years. The provisions relating to loss relief are contained in paragraph 2. The remaining paragraphs deal with entirely separate claims, for example relief for fluctuating profits of farming etc in paragraph 3, and the carry-back of post-cessation receipts in paragraph 5. It is therefore entirely natural for the provision in the body of TMA 1970 which gives effect to Schedule 1B to say that it ‘shall have effect as respects certain claims for relief involving two or more years of assessment’, that is to say the various claims for relief which are dealt with in the Schedule. Much clearer language would in my judgment have been needed if Parliament had intended to stipulate that the provisions contained in Schedule 1B were to apply only to claims expressly identified elsewhere in the Taxes Acts as ones to which Schedule 1B applied. Another way of making the same point is to say that the subject matter of Schedule 1B is to be ascertained by looking at its provisions, which are given effect (but not circumscribed) by section 42(11A).’

Judges:

Longmore, McFarlane, Henderson LJJ

Citations:

[2017] EWCA Civ 435, [2017] STI 1718, [2017] BTC 16, [2017] STC 1723

Links:

Bailii

Statutes:

Taxes Management Act 1970 42(11A) Sch 1B

Jurisdiction:

England and Wales

Citing:

Appeal from (UTTC) – Derry, Regina (on The Application of) v Revenue and Customs UTTC 28-Jul-2015
UTTC Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by . .

Cited by:

Appeal from (CA) – Derry, Regina (on The Application of) v Revenue and Customs SC 10-Apr-2019
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 03 February 2022; Ref: scu.588319

Derry, Regina (on The Application of) v Revenue and Customs: UTTC 28 Jul 2015

UTTC Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 – whether any enquiry into claim should be under section 9A or under Schedule 1A of Taxes Management Act 2007- whether claim given effect within paragraph 4 of Schedule 1A to Taxes Management Act 1970 – whether judicial review appropriate procedure

Citations:

[2015] UKUT 416 (TCC), [2015] STI 2557, [2015] WLR (D) 379, [2015] BTC 525, [2016] STC 334

Links:

Bailii, WLRD

Statutes:

Income Tax Act 2007, Taxes Management Act 2007

Jurisdiction:

England and Wales

Cited by:

Appeal from (UTTC) – Derry, Regina (on The Application of) v HM Revenue and Customs CA 20-Jun-2017
‘The structure of Schedule 1B is that it applies to certain specified claims for relief involving two or more years. The provisions relating to loss relief are contained in paragraph 2. The remaining paragraphs deal with entirely separate claims, . .
At UTTC – Derry, Regina (on The Application of) v Revenue and Customs SC 10-Apr-2019
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Taxes Management

Updated: 03 February 2022; Ref: scu.553186

Bruce (T/A Norrie Bruce Plant Hire) v Revenue and Customs: FTTTx 11 Apr 2011

Income Tax – Gross Construction Industry Status – whether status should be withdrawn – whether reasonable excuse for failing to meet obligations under Section 66(1)(c) Finance Act 2004 – incorrect information as to ability to pay – payment late by 61 days – Appeal dismissed.

Citations:

[2011] UKFTT 241 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.442962

JT Quinns Limited, Green v Revenue and Customs (Income Tax and Corporation Tax): FTTTx 3 Dec 2021

INCOME TAX AND CORPORATION TAX – closure notices, discovery assessments and penalty assessments issued in respect of incorrect tax returns filed by an individual and a company – errors in relation to the profits of a property business carried on by, and employment income received by, the individual and in relation to the expenditure incurred by the company – loans deemed to have been made under Section 455 of the Corporation Tax Act 2010 – appeals dismissed except to the extent that the relevant assessment depended on the inaccuracies’ being deliberate – held that the Appellants had acted carelessly and not deliberately in filing the relevant returns – penalties reduced accordingly

Citations:

[2021] UKFTT 454 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Taxes Management

Updated: 02 February 2022; Ref: scu.671548

Bartram v HM Revenue and Customs: UTTC 30 May 2012

INCOME TAX – determination under s 28C TMA 1970 – whether right of appeal to the First-tier Tribunal against such a determination – appeal struck out by First-tier Tribunal on grounds that no such right – whether strike-out decision correct – construction and effect of s 197 FA 1994 – whether TMA 1970 forms part of ‘the Tax Acts’ – no – held no such right of appeal – appeal from First-tier Tribunal against striking out dismissed

Citations:

[2012] UKUT 184 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 February 2022; Ref: scu.462880

Gouldson v HM Revenue and Customs: UTTC 7 Jun 2011

INCOME TAX – seafarers’ earnings deductions – whether taxpayer employed on a ‘ship’ or ‘offshore installation’ – whether vessel in course of construction a ‘structure’ – yes – taxpayer employed on an ‘offshore installation’ – appeal dismissed

Citations:

[2011] UKUT 238 (TCC), [2011] STC 1902, [2011] STI 1989, [2011] BTC 1788

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 February 2022; Ref: scu.441764

Regina v Commissioners of Inland Revenue ex parte Newfields Developments Limited: Admn 17 Feb 1999

The power of the Inland Revenue to attribute to company members powers to control the company not given by their holdings, by associating them with other members is a limited one and is to be used only when the association is real.
Small company relief.

Citations:

Times 09-Mar-1999, [1999] EWHC Admin 149

Statutes:

Income and Corporation Taxes Act 1988 13, Income and Corporation Taxes Act 1988

Jurisdiction:

England and Wales

Cited by:

Appeal from – Regina v Inland Revenue Commissioners, Ex Parte Newfields Developments Ltd CA 15-Feb-2000
The test in the section, provided the conclusive test to establish who had control of a company. The commissioners had no discretion as to how or when to apply the criteria. The first part listed several ways in which the identity and number of . .
At first instance – Regina v Inland Revenue Commissioners, ex parte Newfields Developments Ltd HL 21-Jun-2001
Tax relief for smaller companies was to be reduced where a person controlling the company was associated with other companies. The taxpayer was found to be in control of two companies by virtue of her associations with two trusts with control of two . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Corporation Tax

Updated: 01 February 2022; Ref: scu.139413

Hymanson v Revenue and Customs (Income Tax/Corporation Tax : Pension Scheme): FTTTx 13 Nov 2018

INCOME TAX – pensions savings lifetime allowance – fixed protection 2012 – additional contributions made after April 2012 – whether payments made under mistake – held yes – whether tribunal jurisdiction supervisory or full appellate – held supervisory – whether additional payments should be treated as rescinded under equitable maxim – held yes – appeal allowed

Citations:

[2018] UKFTT 667 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 February 2022; Ref: scu.632395

Pizza Ranch v Revenue and Customs: FTTTx 9 Nov 2012

Income tax – amendments made to partnership profits for years before and after year of enquiry – poor record keeping by taxpayer – use of estimated turnover – presumption of continuity – use of best judgment by Tribunal.

Citations:

[2012] UKFTT 690 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 February 2022; Ref: scu.466255

Jolaoso v Revenue and Customs: FTTTx 12 Jan 2011

INCOME TAX – section 34 ITTOIA – whether motoring expenses shown to be wholly and exclusively for professional purposes? No on the facts
CAPITAL GAINS TAX – whether taxpayer disponor alone or with wife? Alone on the facts – Appeal dismissed

Citations:

[2011] UKFTT 44 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Capital Gains Tax

Updated: 01 February 2022; Ref: scu.442812

AJ Flack Ltd v Revenue and Customs: FTTTx 28 Apr 2011

Construction Industry Scheme – Penalty for late submission of monthly returns required by Regulation 4 of the Income Tax (Construction Industry Scheme) Regulations 2005 – Whether there was a ‘reasonable excuse’ (Section 118 (2) TMA 1970) – Proportionality – Appeal dismissed

Citations:

[2011] UKFTT 279 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 February 2022; Ref: scu.442959

Brown v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 21 May 2020

Income Tax – application for permission to appeal out of time – granted – appeal against late filing and penalties under Schedule 55 Finance Act 2009 – whether reasonable excuse – No – appeal dismissed.

Citations:

[2020] UKFTT 235 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 January 2022; Ref: scu.652263

Inland Revenue v Shand: HL 30 Apr 1923

By the terms of his appointment the manager of a limited company received as remuneration an annual salary of a fixed amount, and also a commission or bonus on the company’s net profits in each year. The Revenue having proposed to assess both salary and bonus upon the amount received in respect of the year of assessment under Rule 1 of Schedule E, held ( aff. the judgment of the First Division) that the commissions fell to be assessed, not under Rule 1 of Schedule E but as ‘perquisites’ under Rule 4 of that schedule, and might be estimated therefore either upon the amount received in the preceding year or upon the average of the three preceding years.

Judges:

Earl of Birkenhead, Viscount Finlay, Lord Dunedin, Lord Atkinson, and Lord Shaw

Citations:

[1923] UKHL 454, 60 SLR 454

Links:

Bailii

Jurisdiction:

Scotland

Income Tax

Updated: 31 January 2022; Ref: scu.633258

Mooney-Hynes and Another v Revenue and Customs: FTTTx 22 Aug 2018

INCOME TAX – non-residents with rental income from UK land but no UK tax liability – penalties under Schedule 55 FA 2009 for failure to file returns – whether reasonable excuse for failure: no – whether Tribunal can make special reduction on account of difference in tax treatment of couples between Ireland and UK: no – whether paragraph 4 daily penalties meet Donaldson criteria: no – whether paragraph 5 and 6 penalties valid: no, as no officer determined penalty to best of information and belief – whether paragraph 17(3) would have reduced penalties to nil in any event: no, dissenting judgment in Shaun C Long preferred – appeals allowed in part.

Citations:

[2018] UKFTT 495 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 January 2022; Ref: scu.632261

James v Revenue and Customs (Income Tax/Corporation Tax : Application By Appellant for Closure Notice): FTTTx 26 Nov 2018

Income tax – application by Appellant for closure notice – tax avoidance scheme – whether HMRC had validly issued and served a Notice of Enquiry – HMRC unable to produce a copy of the notice providing evidence of issue and postage -section 115 TMA 1970 and section 78 Interpretation Act 1978 – whether evidence of service of notice – yes – application dismissed

Citations:

[2018] UKFTT 693 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 January 2022; Ref: scu.632396

Rampton v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 23 Nov 2018

Income tax – fixed and daily penalties for late filing of self-assessment return – Appellant paid assessment (outstanding NIC) and assumed that there was no longer any need for a return – whether reasonable excuse – no – appeal dismissed

Citations:

[2018] UKFTT 690 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 January 2022; Ref: scu.632412

Allam v Revenue and Customs: UTTC 23 Nov 2021

PROCEDURE – automated notices requiring returns – effect of s103 Finance Act 2020 – effect of s12D TMA 1970 – validity of notices of enquiry under s9A TMA 1970 CAPITAL GAINS TAX – entrepreneurs’ relief – s165A(3) TCGA 1992 – company involved in property development and investment property – nature and extent of activities – whether a trading company INCOME TAX – remittance basis – business investment relief – whether dividend left outstanding on loan account correctly treated as an investment INCOME TAX – transactions in securities – whether main purpose or one of the main purposes of person being a party was to obtain an income tax advantage

Citations:

[2021] UKUT 291 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax, Income Tax

Updated: 31 January 2022; Ref: scu.671209

Palminder and Another v Revenue and Customs (Income Tax : Failure To Declare Income): FTTTx 15 May 2020

Income tax – failure to declare income – discovery assessments made on the basis of deliberate behaviour – held not deliberate but careless – assessments made to best judgment and not displaced by appellants evidence – penalties assessed for fraudulent/deliberate inaccuracies – held not fraudulent/deliberate but negligent/careless – penalties reduced accordingly

Citations:

[2020] UKFTT 225 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 30 January 2022; Ref: scu.652270

The Trustees of The BT Pension Scheme v Revenue and Customs (Rev 1): FTTTx 21 Sep 2011

TAX CREDIT – Foreign income dividends – Claim by Trustees of exempt approved pension scheme – FIDS received from UK resident companies – ICTA 1988 s.231
TAX CREDIT – Cross-border dividends – Claims for tax credits based on ECJ decision in Manninen (Case C-319/02) – ICTA 1988 s.231
LIMITATION – Tax credit claims – Whether out of time – TMA ss.28A(3) and 42 – Limitation Act 1970 s.32(1)(c)

Citations:

[2011] UKFTT 392 (TC), [2012] SFTD 107, [2011] STI 2406

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 30 January 2022; Ref: scu.449587

Sjumarken v Revenue and Customs: FTTTx 7 Jan 2011

FTTTx INCOME TAX -termination payment – transfer of shares and cash payment under company incentive arrangements – were arrangements tax approved – no – had an agreement been reached with HMRC to compromise tax payable – no – appeal dismissed

Citations:

[2011] UKFTT 37 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 30 January 2022; Ref: scu.442834

Kite v Revenue and Customs: FTTTx 19 Oct 2012

INCOME TAX – surcharges and penalties -whether appeal against fixed penalties barred as return has not yet been filed – no – whether reasonable excuse – no – appeal dismissed – sections 59C, 93 and 100 Taxes Management Act 1970

Citations:

[2012] UKFTT 640 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 30 January 2022; Ref: scu.466220

Churchill v Revenue and Customs: FTTTx 23 Oct 2012

Income Tax – further assessment – error by HMRC in processing Return – whether ‘correction’ and timeous – strike-out application under Rule 8(3)(c) – Sections 9ZB, 34, and 114 Taxes Management Act 1970 – Application to strike-out allowed

Citations:

[2012] UKFTT 656 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 30 January 2022; Ref: scu.466197

Morgan Lloyd Trustees Ltd and Ray Hallam v Revenue and Customs (Income Tax/Corporation Tax : Pension Scheme): FTTTx 1 Feb 2017

Income tax – unauthorised payments charge, unauthorised payments surcharge and scheme sanction charge under ss 174A, 208, 209 and 239 FA04 – investment-regulated pension schemes buying large printing presses and plant and machinery from sponsoring employers and leasing them back – whether the printing presses were ‘tangible moveable property’ – whether charges infringed rights under Article 6 or Article 1 of the First Protocol ECHR – whether FA04 should be interpreted to cancel the charges – whether relief from the unauthorised payments charge and scheme sanction charge should be granted under s 268 FA04

Citations:

[2017] UKFTT 131 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.574082

White v Revenue and Customs: FTTTx 2 Dec 2016

FTTTx (Income Tax/Corporation Tax : Profits) INCOME TAX – bad debt relief – sole trader – writing off loans to father’s company – whether loans made – quantum of loans – claim to discharge tax under Schedule 1AB TMA 1970 – whether loans were bad or estimated to be bad – whether loans were capital or revenue in nature – whether loans were made wholly and exclusively for the purposes of the sole trader business – appeal dismissed

Citations:

[2016] UKFTT 791 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.574014

Phillipou v Revenue and Customs: FTTTx 5 Jan 2017

FTTTx (Income Tax/Corporation Tax : Other) INFORMATION NOTICES – appeal against information notices issued under Schedule 36 of The Finance Act 2008 – information reasonably required? – yes – information notices varied and appeal otherwise dismissed

Citations:

[2017] UKFTT 20 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.574017

Highlake Ltd v Revenue and Customs: FTTTx 6 Dec 2016

FTTTx (Income Tax and National Insurance Contributions) Income Tax and National Insurance Contributions (NICs) – security for payment of PAYE and NICs – Income Tax Pay as You Earn Regulations 2003, Part 4a – Social Security (Contributions) Regulations 2001, Sch 4 – Value Added Tax – security for payment of VAT -para 4 Sch 11 Value added Tax act 1994 – no arrears at date of decision – whether requirement justified – whether supervisory or appellate jurisdiction – supervisory – reasonableness of decision – information available at date of decision only – appeal dismissed

Citations:

[2016] UKFTT 808 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, VAT, Taxes – Other

Updated: 29 January 2022; Ref: scu.573987

Maypine Construction Ltd v Revenue and Customs: FTTTx 19 Dec 2016

FTTTx (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry) INCOME TAX – CONSTRUCTION INDUSTRY SCHEME – Regulation 9 CIS Regulations – failure to take reasonable care – appeal dismissed

Citations:

[2017] UKFTT 833 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 29 January 2022; Ref: scu.573996

White v Revenue and Customs: FTTTx 30 Nov 2016

FTTTx (Income Tax/Corporation Tax : Pension Scheme) Whether loan an ‘unauthorised member payment’ for pensions purposes within Part 4 of the Finanance Act 2004-meaning of ‘payment’ -‘in connection with’-held loan was an unauthorised member payment as made in connection with an investment by the pension scheme

Citations:

[2016] UKFTT 802 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573964

ASM (Refurbishments and Decorators) Ltd v Revenue and Customs: FTTTx 12 Dec 2016

FTTTx (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry) CONSTRUCTION INDUSTRY SCHEME – fixed and tax geared penalties – late filing of returns – whether reasonable excuse – no – appeal dismissed

Citations:

[2016] UKFTT 822 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 29 January 2022; Ref: scu.573967

Community (A Trade Union) v Revenue and Customs: FTTTx 8 Dec 2016

FTTTx (Income Tax/Corporation Tax : Other) INCOME TAX – PAYE – trade union branch secretaries receiving honoraria – whether branch secretaries ‘office holders’ within ITEPA s 5 – yes – determinations correctly made in principle – observations on amounts determined and on legitimate expectation

Citations:

[2016] UKFTT 824 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573975

Coomber v Revenue and Customs: FTTTx 6 Dec 2016

FTTTX (Income Tax/Corporation Tax : Penalty) INCOME TAX – Late Payment Penalty – Schedule 56 Finance Act 2009 – Payment made by cheque – Cheque dishonoured by bank for an unknown reason – Whether reasonable excuse? – No – Whether special reduction incorrectly refused? – No – Appeal dismissed

Citations:

[2016] UKFTT 809 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573976

v Revenue and Customs: FTTTx 30 Nov 2016

FTTTx (Income Tax/Corporation Tax : Penalty) INCOME TAX – Enterprise Investment Scheme relief – withdrawal of relief – whether breach of qualifying condition – ITA 2007 s 173(2)(aa) – whether a preferential right to assets on a winding up is carried during Period B – whether the right is ‘so contingent as not to be meaningful’ – whether the unlikelihood of a winding up relevant – Flix Innovations discussed – appeal dismissed

Citations:

[2016] UKFTT 800 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573962

Atherton v Revenue and Customs: FTTTx 16 Dec 2016

FTTTx (Income Tax/Corporation Tax : Assessment/Self-Assessment) INCOME TAX – discovery assessment – claim to relief ‘in’ self-assessment meant self-assessment insufficient- whether claim made carelessly in view of advice given – yes – whether HMRC newly discovered insufficiency after Supreme Court decision in Cotter – yes- appeal dismissed

Citations:

[2017] UKFTT 831 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573969

X v Staatssecretaris van Financien: ECJ 9 Feb 2017

ECJ (Judgment) Reference for a preliminary ruling – Tax legislation – Income tax – National of a Member State receiving income in that Member State and in a non-Member State, and residing in another Member State – Tax advantage to take account of his personal and family circumstances

Citations:

C-283/15, [2017] EUECJ C-283/15, ECLI:EU:C:2017:102

Links:

Bailii

Jurisdiction:

European

Income Tax

Updated: 29 January 2022; Ref: scu.573941

Miller v Revenue and Customs: FTTTx 30 Nov 2016

(Income Tax/Corporation Tax : Penalty) PENALTY – failure to disclose employment income – penalty for careless inaccuracies under FA2007, Sch 24 – held careless – whether HMRC decision not to suspend penalty was flawed – held yes – appeal allowed in part

Citations:

[2016] UKFTT 801 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573952

Rees v Revenue and Customs: FTTTx 24 Nov 2016

FTTTx (Income Tax – Late Notices of Appeal) INCOME TAX – late notices of appeal – application for permission to give notices of appeal to HMRC after the relevant time limit – section 49 Taxes Management Act 1970 – application refused

Citations:

[2016] UKFTT 784 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573957

Adelekun v Revenue and Customs: FTTTx 29 Nov 2016

FTTTx (Income Tax/Corporation Tax : Losses) INCOME TAX – discovery assessment – whether HMRC entitled for make discovery assessment for 2011-12 – yes – whether appellant entitled to bad debt relief or relief in respect of credit notes issued – no – appeal dismissed

Citations:

[2016] UKFTT 806 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573944

Bell v Revenue and Customs: FTTTx 28 Nov 2016

FTTTx (Income Tax – HMRC Alleging Undeclared Trading Income) INCOME TAX – HMRC alleging undeclared trading income – Discovery assessments made under s.29 TMA 1970 – whether competent – held the evidence showed that for some (but not other) years the assessments were made on an intelligible basis and so satisfied the requirement that they were made ‘in the amount, or the further amount, which ought in the officer’s opinion to be charged in order to make good to the Crown the loss of tax’ – held the other conditions of s.29 were satisfied – the assessments found to be properly made adjusted by reference to the evidence – the penalties charged in respect of years for which the assessments were found to be properly made upheld but adjusted by reference to the adjusted assessments – appeal allowed in part

Citations:

[2016] UKFTT 785 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573945

Pendergate Ltd (T/A Ridgecrest Cleaning Services) v Revenue and Customs: FTTTx 23 Nov 2016

FTTTx (Income Tax – Paye Regulations) INCOME TAX – PAYE Regulations – interaction between Regulation 72(5) direction relieving liability on employer for under-deduction of PAYE and Regulation 80 determination for unpaid tax considered
Appeal against Regulation 80 determinations – whether employee PAYE code sent to employer – no – absence of consent to use electronic communications in accordance with Regulation 213(4) – basis of obligation to deduct undermined – appeal allowed

Citations:

[2016] UKFTT 778 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573956

Atkinson v Revenue and Customs: FTTTx 20 Dec 2010

Income Tax – Surcharges for late payment – Taxpayer ill – Stress and alcoholism – No medical evidence – Brother gave evidence of condition – Found credible – Whether reasonable excuse – Appeal allowed

Citations:

[2011] UKFTT 32 (TC), [2011] BTC 1

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.442784

Dunsby v Revenue and Customs: UTTC 23 Nov 2021

INCOME TAX – settlements legislation – chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2005 – meaning of ‘settlement’ – meaning of ‘settlor’ – whether there were multiple settlors – application of s 644 and s 645 Income Tax (Trading and Other Income) Act 2005 – whether dividend or distribution taxable under s 383 Income Tax (Trading and Other Income) Act 2005 – whether taxpayer subject to tax by reference to the income of the settlement under transfer of assets abroad regime – chapter 2 Part 13 Income Tax Act 2007

Citations:

[2021] UKUT 289 (TCC)

Links:

Bailii

Statutes:

Income Tax Act 2007, Income Tax (Trading and Other Income) Act 2005 644 645

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.671216

Peries and Another v The Serious Organised Crime Agency: FTTTx 20 Oct 2011

FTTTx Income Tax – Proceeds of Crime Act 2002 – application by Appellants to stay proceedings in appeals against assessments and penalty determinations on grounds of lack of resources due to subjection of their properties to civil recovery proceedings – held, availability of resources not relevant to issues to be determined in substantive hearing or to ability to pursue appeals – issues in civil recovery proceedings and present appeals different and so possible overlap of evidence no reason to stay proceedings – application refused

Citations:

[2011] UKFTT 674 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 January 2022; Ref: scu.449623

Davison v Revenue and Customs: FTTTx 13 Dec 2013

FTTTX INCOME TAX – application to appeal out of time 1997/8 and 1998/9 amended assessments – appellant went to Spain in 2000 before notified of enquiries – advised in 2008 when still in Spain that tax affairs settled – applied for repayment 2012 on return to United Kingdom- repayment refused because of outstanding 1997/8 and 1998/9 liabilities. – appellant had a reasonable excuse for delay – right to appeal out of time allowed.

Citations:

[2013] UKFTT 743 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 January 2022; Ref: scu.519622

Duckmanton v Revenue and Customs: FTTTx 13 Oct 2011

Income Tax – whether legal costs incurred by Appellant in defending criminal charges and preserving trade interests were incurred wholly and exclusively for the purposes of his trade – ‘purpose’ and ‘effect’ of incurring expenditure distinguished – s 74 ICTA 1988 and s 34 ITTOIA 2005 – appeal not allowed

Citations:

[2011] UKFTT 664 (TC), [2011] STI 3273, [2012] SFTD 293

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 January 2022; Ref: scu.449606

Sudhan v Revenue and Customs: FTTTx 25 Jan 2011

Income tax – trading – taxi driver – closure notice increasing taxable profits – confirmed – discovery assessments for other years confirmed on basis of presumption of continuity – appeal dismissed

Citations:

[2011] UKFTT 78 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 January 2022; Ref: scu.442838

Azam v Revenue and Customs: FTTTx 14 Jan 2011

INCOME TAX – losses from activities related to eleven properties purchased by Appellant and subsequently let – Appellant contending that properties were purchased with the intention of being sold at a profit within a short period, and were let temporarily when it became apparent that a deterioration in the property market made sale at a profit temporarily impossible – whether losses were a ‘trade loss’ (Income Tax Act 2007 s.64) or a ‘loss in any trade’ (former Income and Corporation Taxes Act 1988 s.380) – in the circumstances of the case, no

Citations:

[2011] UKFTT 50 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 January 2022; Ref: scu.442786

South and Another (T/A Nick South Carpentry and Joinery) v Revenue and Customs: FTTTx 4 Jan 2011

INCOME TAX – Penalty for late return – Appellant submitted a paper return for 2008/09 on 31 January 2010 which was 92 days late – HMRC gave notice of the dates by which returns should be filed – Appellant had no reasonable excuse for filing the return late – Appeal dismissed

Citations:

[2011] UKFTT 34 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 January 2022; Ref: scu.442835

Heronslea Ltd v Revenue and Customs: FTTTx 3 Feb 2011

Date of delivery of return – Construction Industry Scheme – penalty for late delivery of return – no certificate of posting – whether return deemed to be delivered in the ordinary course of post – yes – whether return delivered late – no – appeal allowed.

Citations:

[2011] UKFTT 102 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 28 January 2022; Ref: scu.442871

Great Western Railway Company, On Behalf of Wh Hall, Clerk To The Great Western Railway Company v Bater (Surveyor of Taxes): HL 13 Mar 1922

Income Tax-Office or employment of profit-Income Tax Act, 1853 (16 and 17 Vic. c. 34), Section 2, Schedule E ; Income Tax Act, 1842 (5 and 6 Vic. c. 35), Section 146, Schedule E, Third Rule, and Income Tax Act, 1860 (23 and 24 Vic. c. 14), Section 6.

[1922] UKHL TC – 8 – 231
Bailii
England and Wales

Income Tax

Updated: 27 January 2022; Ref: scu.632800

Waterloo Car Hire (A Partnership) v Revenue and Customs: FTTTx 9 Nov 2016

FTTTx Income tax – Closure Notice and Discovery Assessments – Sections 28B and 30B Taxes Management Act 1970 – Capital Allowances Act 2001 Sections 83 and 84 – whether cost of cars purchased by Appellant and provided to mini cab drivers for hire should be treated as fixed assets giving rise to capital allowances and not revenue items treated as stock – yes – appeal dismissed

[2016] UKFTT 752 (TC)
Bailii
England and Wales

Income Tax, Taxes Management

Updated: 26 January 2022; Ref: scu.571855

O’Donnell v Revenue and Customs: FTTTx 4 Nov 2016

Income Tax/Corporation Tax : Penalty – INCOME TAX – partner payment notice – penalty – whether ‘reasonable excuse’ for not making accelerated partner payment on time – no – whether to stay appeal pending Supreme Court’s decision in De Silva – no – appeal dismissed

[2016] UKFTT 743 (TC)
Bailii
England and Wales

Income Tax

Updated: 26 January 2022; Ref: scu.571849