HL Income Tax – Incorrect return – Amount of penalty – Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Section 25 (3).
A court’s search for parliamentary intention is not an enquiry as to what the executive sought to achieve in drafting the Bill, but is ascertained from the applications of canons of statutory construction to the words of the Act. The object of interpretation is to discover the intention of Parliament, the subjective intention of the Members of Parliament and others involved in the lawmaking process is irrelevant.
Lord Reid
[1960] UKHL TC – 38 – 625, [1960] AC 748
Bailii
Income Tax Act 195225(3)
England and Wales
Cited by:
Cited – Shahid v Scottish Ministers (Scotland) SC 14-Oct-2015
The appellant convicted of a racially-aggravated vicious murder. Since conviction he had spent almost five years in segregation from other prisoners. The appellant now alleged that some very substantial periods of segregation had been in breach of . .
Lists of cited by and citing cases may be incomplete.
Income Tax, Constitutional
Updated: 10 January 2022; Ref: scu.559967
Income Tax, Schedule D-Double taxation relief – Australian life assurance society with United Kingdom branch – Mutual society – Income of life assurance fund – ‘Industrial or commercial profits’-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case III, Rule 3 ; Double Taxation Relief (Taxes on Income) (Australia) Order, 1947 (S.R. and O. 1947 No. 806), Schedule, Articles II (1) (i) and (3) and III (2) and (3).
[1959] UKHL TC – 38 – 492
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559974
Income Tax, Schedule D – Copyright royalties – Payable to executor of author under agreement made in his lifetime – Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Schedule D, Cases III, V and VI.
[1958] UKHL TC – 38 – 240, (1958) 37 ATC 347, [1959] AC 412, [1958] 3 WLR 740, [1958] 3 All ER 573, 38 TC 240, [1958] TR 349
Bailii
Income Tax Act 1952
England and Wales
Cited by:
Cited – Shop Direct Group v Revenue and Customs SC 17-Feb-2016
The Court considered the interpretation of the sections which applied corporation tax to post-cessation receipts. Companies had received from the Inland Revenue substantial repayments of VAT together with interest. There had been reorganisations of . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 10 January 2022; Ref: scu.559983
Income Tax, Schedule D – Foreign securities and possessions – Remittances – United States trust income paid into account with United States bank – Cheques drawn in dollars on United States bank in favour of United Kingdom banks – Sterling equivalent credited to accounts with United Kingdom banks – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case IV, Rule 2, and Case V, Rule 2.
[1960] UKHL TC – 39 – 291
Bailii
Income Tax Act 1918
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559969
Income Tax-Part-time specialists under the National Health Service Act, 1946-Whether remuneration assessable under Schedule D or under Schedule E-Deduction-Expenses.
[1961] UKHL TC – 40 – 11
Bailii
England and Wales
Income Tax, Health Professions
Updated: 10 January 2022; Ref: scu.559965
Income Tax/Corporation Tax : Penalty
[2016] UKFTT 5 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559889
Income Tax/Corporation Tax : Losses
[2016] UKFTT 9 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559883
Income Tax/Corporation Tax : Assessment/Self-Assessment – whether certain amounts credited to the bank account of the Deceased were, as the Commissioners alleged, taxable income from a trade or another unidentified source – held on the evidence that the discovery assessments in issue were validly made and in time and that the Appellant had failed (except in relation to a certain amount in the final year of assessment in issue) to discharge the burden of proof of showing that they were excessive – appeal dismissed
[2016] UKFTT 62 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559922
Income Tax : Appeal Against Closure Notice – exemptions and reliefs – whether travel expenses for ‘ordinary commuting’ – whether workplace a ‘temporary workplace’ – ss 338-339 ITEPA – appeal dismissed
[2016] UKFTT 15 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559895
Income tax -appellant (individual) buying and selling listed shares with view to profiting from short term movements in prices – whether a trade – yes – whether trade was commercial – yes – appeal allowed
[2016] UKFTT 8 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559882
Income Tax/Corporation Tax : Penalty – INCOME TAX – late payment penalties – para 3 sch 56 FA 2009 – whether a reasonable excuse for late payment
[2016] UKFTT 25 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559902
Income Tax/Corporation Tax : Losses
[2016] UKFTT 10 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559881
HL Surtax – Tax advantage – Transaction in securities – Purchase of securities by company from shareholder – Finance A ct 1960 (8 and 9 Eliz. 2, c. 44), ss. 28 and 43.
[1967] UKHL TC – 44 – 399, [1967] 2 WLR 1271, [1968] AC 766, 44 TC 399, [1967] 2 All ER 48
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559807
HL Income tax, Schedule D – Deduction – Subvention payment – Payment made after cessation o f payee company’s trade – Whether deduction allowable to payer – Finance A ct 1953 (1 and 2 Eliz. 2, c. 34), s. 20.
[1967] UKHL TC – 44 – 273, [1968] AC 1097, [1967] 2 WLR 1139, [1967] 1 All ER 913, 44 TC 273
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559806
Surtax – Settlement – Capital sums paid to settlor – Whether paid by ‘body corporate connected with the settlement’ Meaning of ‘relevant year of assessment’ – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), ss. 408 and 411(4).
[1966] UKHL TC – 44 – 225, [1968] AC 483, [1967] 2 WLR 60, [1967] 1 All ER 84
Bailii
Income Tax Act 1952
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559803
HL Income tax – Schedule D Case VI – Development gains from land – Arrangements to negotiate a price – Whether owners had then ‘arranged … to dispose of land’ – Finance Act 1974, 5 38 and Sch 4 para 4.
[1984] UKHL TC – 57 – 496, [1984] STC 117, [1984] 1 WLR 182, 57 TC 496
Bailii
Finance Act 1974
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559849
Income tax, Schedule D – Capital allowances – Industrial building or structure – Warehouse used for storing goods delivered to purchasers together with some goods not so delivered – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), 271.
[1967] UKHL TC – 44 – 122, 1967 SC (HL) 1, 1967 SLT 81, [1967] 1 All ER 756, 44 TC 122, [1967] 1 WLR 501
Bailii
Scotland
Income Tax
Updated: 10 January 2022; Ref: scu.559805
Excess Profits Levy – Valuation o f trading stock – Finance Act, 1937 (1 Edw. VIII and 1 Geo. VI, c. 54), Section 20(1) and Fourth Schedule; Finance Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 33), Section 45(1) and Ninth Schedule.
[1965] TR 183, [1965] UKHL TC – 42 – 463
Bailii
Finance Act 1937
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559792
HL Surtax – Tax advantage – Counteraction – Contracts made before 5th April 1960 for forward dividend-strip – Purchase money released to vendor after that date as and when dividends paid – Whether tax advantage obtained from transactions in securities carried out before 5th April 1960 – Finance Act 1960 (8 and 9 C Eliz. 2, c. 44), js. 28(1) and 43.
Lord Morris of Borth-y-Gest stated: ‘Very clear words are . . necessary to overturn the presumption against the retroactive operation of a taxing provision. . . A provision designed to have retroactive operation would have to be enacted in clear and positive terms.’
Lord Morris of Borth-y-Gest
[1971] UKHL TC – 47 – 240, [1972] AC 109, [1971] 3 WLR 386, 47 TC 240, [1971] TR 233, [1971] 3 All ER 136
Bailii
Finance Act 1960 28(1) 43
England and Wales
Cited by:
Cited – 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: 10 January 2022; Ref: scu.559816
HL Income tax – Management expenses relief – Interrelation with double taxation relief- ‘the amount of the tax on any sums disbursed as expenses of management’ Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), ss. 350(1) C and 425(1) and Sch. 16, para. 2.
[1971] UKHL TC – 47 – 194, 47 TC 194, [1971] 2 All ER 569, [1971] 1 WLR 786
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559815
Where the essence of a transaction was only capable of being explained as being for fiscal grounds, the mere presence of trading elements would be insufficient to turn it into a trading transaction effectively so for tax purposes.
HL Income tax, Schedule D – Loss in trade – Dealer in securities – Dividend-stripping – Whether shares bought for dividend-stripping held as stock-in-trade.
[1972] AC 634, [1971] CLY 1919, [1971] UKHL TC – 47 – 580, [1971] 3 All ER 948, [1972] AC 634, 47 TC 580, [1971] TR 284, [1971] 3 WLR 670
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559818
Income tax – Schedule E – Trusts for the benefit of employees – Employing company taken over – Trust funds distributed among former employees after employment ceased – Whether emoluments of former employment – If so, in C which year or years of assessment, if any, they fell to be assessed – Income and Corporation Taxes Act 1970, s 181.
[1989] UKHL TC – 61 – 705
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559782
Income tax – Schedule D Case V – Discretionary settlements – Mixed residence trustees – Whether single United Kingdom trustee (the two other trustees being non-resident) liable to income tax and additional rate tax on income from foreign possessions – Income and Corporation Taxes Act 1970, ss 108, 114, 122 Finance Act 1973, s 16
[1989] UKHL TC – 62 – 301, [1990] 1 AC 1, [1989] STC 473, [1989] 2 WLR 858, [1989] 2 All ER 289
Bailii
Income and Corporation Taxes Act 1970 108 114 122, Finance Act 1973 16
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559784
HL Income tax – Close company – Undistributed income – Amount of income which might be apportioned without prejudice to the requirements of the company9s business – Whether acquisition of a motor dealership a requirement of the company9s business – Finance Act 1972, Sch 16, para 8.
[1982] UKHL TC – 56 – 279
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559777
Income tax, Schedule E – Public flotation of company – Offer for sale of shares by tender – Right of employee to take up shares at minimum price rather than ‘striking’ price – Whether advantage an emolument – Value of advantage.
[1979] IRLR 121, 52 TC 533, [1979] STC 34, [1979] 1 WLR 113, [1978] TR 443, [1979] 1 All ER 321, [1978] UKHL TC – 52 – 533
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559763
Income tax – Schedule E – Benefits – Higher paid employees – Educational awards to children – Whether assessable as benefits to employees – Whether Benefits exempt as scholarship income – Finance Act 1976, 5 61, Income and Corporation Taxes Act 1970, s 75.
[1983] 1 All ER 151, [1982] UKHL TC – 56 – 318, [1983] 2 WLR 34, [1983] 2 AC 214, [1983] STC 25, [1983] IRLR 80, 56 TC 318
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559781
INCOME TAX – Construction Industry Scheme – Late filing of CIS returns – Whether reasonable excuse? (s 118(2) TMA) – No – Whether penalty disproportionate? – No – Appeal dismissed
[2011] UKFTT 301 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.443021
Qualifying business activities – was a trade being carried on – yes – by the appellant – yes – on a commercial basis with a view to profit – no – was it carrying on excluded activities – no – did it meet the risk to capital condition – no – appeal dismissed
[2021] UKFTT 383 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.669764
Income tax – whether lump sum on termination of employment chargeable to income tax under section 62 ITEPA 2003 – held yes – whether additional tax recovered from employer creditable to former employee in full or in part as under regulation 185(2) Income Tax (PAYE) Regulations 2003 – held no – appeal allowed in part
[2012] UKFTT 361 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.462762
Self Assessment – fixed penalty for late return – reasonable excuse – no
[2012] UKFTT 499 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.466141
Income Tax – profits – taxi rental business – alleged under-declaration – discovery assessments – extended time assessments – whether method of calculation of turnover used by HMRC appropriate
Value Added Tax – alleged failure to register – alleged under-declaration of turnover – whether method adopted by HMRC appropriate
[2011] UKFTT 322 (TC)
Bailii
England and Wales
Income Tax, VAT
Updated: 10 January 2022; Ref: scu.443032
Income tax – Additional rate – Settlements – Trustees apply income in maintaining policies of assurance – Whole life and term – Whether premiums expenses of trustees properly chargeable to income – Finance Act 1973, 5 16(2).
[1985] UKHL TC – 59 – 125, 59 TC 125, [1985] 2 WLR 1010, [1985] 2 All ER 645, [1985] AC 1082, [1985] STC 356
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559759
INCOME TAX – PENALTY – Penalty imposed for making late payments of PAYE in ten months in 2010/11 – Did the Appellant have a reasonable excuse? – Yes for the months June, July and August 2010 – Penalty reduced – Appeal allowed in part
[2012] UKFTT 499 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.466136
TC Income Tax, Schedule E-Emolument of office – Salaried director – Right to take up shares at par value, their market value being considerably higher.
Where an employee receives shares as part of his remuneration, he is liable to income tax on the value of the shares, less any consideration which he may have given for them
[1935] UKHL TC – 19 – 174
Bailii
England and Wales
Cited by:
Cited – UBS Ag and Another v Revenue and Customs SC 9-Mar-2016
UBS AG devised an employee bonus scheme to take advantage of the provisions of Chapter 2 of the 2003 Act, with the sole purpose other than tax avoidance, and such consequential advantages as would flow from tax avoidance. Several pre-ordained steps . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 09 January 2022; Ref: scu.559344
Income Tax, Schedule D, and Profits Tax – Liquidation of mutual insurance company – Whether sums received by member trading receipts.
[1963] UKHL TC – 41 – 305
Bailii
England and Wales
Income Tax
Updated: 09 January 2022; Ref: scu.559261
FTTTx Income tax – unauthorised payment charge – section 207 FA04 – scheme funds invested at scheme member’s direction in preference shares of finance company as part of arrangement providing for loan from a third party lender to pension scheme member – whether loan to scheme member was unauthorised member payment under section 160(2) FA04 – whether loan was a ‘payment’ – held yes – whether the payment was ‘made . . in connection with’ the preference shares acquired using scheme assets under section 161(3) FA04 – held yes – appeal dismissed
[2016] UKFTT 3 (TC)
Bailii
England and Wales
Income Tax
Updated: 09 January 2022; Ref: scu.558254
(Income Tax/Corporation Tax : Penalty)
[2015] UKFTT 682 (TC)
Bailii
England and Wales
Income Tax
Updated: 09 January 2022; Ref: scu.558262
Income Tax/Corporation Tax : Penalty
[2015] UKFTT 689 (TC)
Bailii
England and Wales
Income Tax
Updated: 09 January 2022; Ref: scu.558256
Tax which was payable on benefits in kind, was due only when the benefit becomes available to the taxpayer.
Times 06-Jun-1996, Gazette 03-Jul-1996
England and Wales
Income Tax
Updated: 09 January 2022; Ref: scu.89764
[2004] EWHC 602 (Ch)
Bailii
Taxes Management Act 1970
England and Wales
Income Tax, Construction
Updated: 09 January 2022; Ref: scu.194920
Mr Justice Chamberlain
[2021] EWHC 1914 (Admin)
Bailii
England and Wales
Income Tax, Trusts
Updated: 09 January 2022; Ref: scu.665596
The Income Tax Act 1860, sec. 6, enacts that the Commissioners for Special Purposes shall assess the duties payable under Schedule E in respect of all offices or employments of profit held under any railway company, . . ‘and the said assessment shall be deemed to be and shall be an assessment upon the company, . . and it shall be lawful for the company . . to deduct and retain out of the fees, emoluments, or salary of each such officer . . the duty so charged in respect of his profits and gains.’
A railway company under a contractual obligation with its officers paid their salaries without exercising its right under section 6 of the Income Tax Act 1860 of deducting the tax from the salaries. Held ( aff. the judgment of the First Division) that the amounts paid by the company in respect of income tax of its officers formed part of the income of the officer for income tax purposes, and that the company was assessable not only on the salaries actually paid, but also on the sums paid as income tax.
Lord Dunedin, Lord Atkinson, Lord Sumner, Lord Wrenbury, and Lord Carson
[1922] UKHL 53, [1922] UKHL TC – 8 – 332, [1923] AC 37, 60 SLR 53
Bailii, Bailii
Scotland
Income Tax
Updated: 08 January 2022; Ref: scu.632810
INCOME TAX – penalty for failure to make returns – whether reasonable excuse – no
[2018] UKFTT 768 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.632457
INCOME TAX – penalty for failure to make returns – depression – whether reasonable excuse – no
[2018] UKFTT 763 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.632431
FTTTx INCOME TAX – pension scheme – paragraph 10 Schedule 29A Finance Act 2004- whether a residential property was ‘taxable property’ – alternative tests- whether property occupied by employees who were required to occupy it as a condition of employment – whether property was used in connection with business premises held as an investment – appeal allowed
[2015] UKFTT 638 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.557177
INCOME TAX – application for permission to make a late appeal against income tax assessments and penalty determinations – application refused
[2015] UKFTT 668 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.557185
FTTTX INCOME TAX – construction industry scheme – determinations under Regulation 13 of Income Tax (Construction Industry Scheme) Regulations 2005 – Tribunal’s jurisdiction in relation to Regulation 9(5) of Regulations – penalties – whether ‘reasonable excuse’ – appeal allowed in part
[2015] UKFTT 636 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.557190
Income Tax – Deduction In Computing Profits
[2015] UKFTT 670 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.557178
Income Tax/Corporation Tax : Assessment/Self-Assessment
[2015] UKFTT 660 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.557166
Income Tax – Exemptions and Reliefs – Trade loss relief for loss made in the trade of farming – Whether a ‘loss in the trade in each of the previous 5 tax years’ (Income Tax Act 2007 s 67(2)) – Appeal dismissed
[2015] UKFTT 661 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.557171
Income Tax – Share Loss Relief
[2015] UKFTT 665 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.557168
Income Tax : Loss Relief
[2015] UKFTT 625 (TC)
Bailii
England and Wales
Income Tax
Updated: 08 January 2022; Ref: scu.557161
Income Tax/Corporation Tax : Penalty
[2015] UKFTT 590 (TC)
Bailii
England and Wales
Income Tax
Updated: 07 January 2022; Ref: scu.556415
Income Tax/Corporation Tax : Penalty
[2015] UKFTT 612 (TC)
Bailii
England and Wales
Income Tax
Updated: 07 January 2022; Ref: scu.556414
Income Tax/Corporation Tax : Employment Income
[2015] UKFTT 618 (TC)
Bailii
England and Wales
Income Tax
Updated: 07 January 2022; Ref: scu.556422
Income Tax/Corporation Tax : Exemptions and Reliefs
[2015] UKFTT 616 (TC)
Bailii
England and Wales
Income Tax
Updated: 07 January 2022; Ref: scu.556420
Income Tax/Corporation Tax : Assessment/Self-Assessment
[2015] UKFTT 615 (TC)
Bailii
England and Wales
Income Tax
Updated: 07 January 2022; Ref: scu.556417
Income Tax/Corporation Tax : Penalty
[2015] UKFTT 610 (TC)
Bailii
England and Wales
Income Tax
Updated: 07 January 2022; Ref: scu.556416
Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry
[2015] UKFTT 586 (TC)
Bailii
England and Wales
Income Tax
Updated: 07 January 2022; Ref: scu.556412
CONSTRUCTION INDUSTRY SCHEME – late filing of monthly returns – obligation delegated to bookkeeper – Appellant asserted that yearly P35’s contained details of CIS deductions – whether a reasonable excuse – no – Section 98A Taxes Management Act 1970 – Schedule 55 to the Finance Act 2009 – CIS tax deductions not accounted for to HMRC – whether penalties unfair or disproportionate – no – principles set down in Bosher applied – appeal not allowed
[2015] UKFTT 587 (TC)
Bailii
England and Wales
Income Tax, Construction
Updated: 07 January 2022; Ref: scu.556399
Income Tax/Corporation Tax : Appeal
[2015] UKFTT 603 (TC)
Bailii
England and Wales
Income Tax
Updated: 07 January 2022; Ref: scu.556411
FTTTx INCOME TAX – ASSESSMENT – Private Hire Driver – Under declared his takings in years ended 5 April 2005, 2006 and 2007 – Adjustment for private mileage determined at 27% of total mileage – average fares reduced – assessments reduced to 1,720 pounds (04/05), 2,155 pounds (05/06) and 2,088 pounds (06/07) – Appeal allowed in part
[2013] UKFTT 333 (TC)
Bailii
England and Wales
Income Tax
Updated: 07 January 2022; Ref: scu.513461
ECJ Judgment – Reference for a preliminary ruling – Taxation – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Relationship between that agreement and bilateral agreements on double taxation – Equal treatment – Discrimination on grounds of nationality – National of a Member State of the European Union – Frontier workers – Income tax – Allocation of fiscal sovereignty – Connecting factor for tax purposes – Nationality
C-241/14, [2015] EUECJ C-241/14, ECLI:EU:C:2015:766
Bailii
European, Income Tax
Updated: 06 January 2022; Ref: scu.554848
Construction Industry Scheme- late return – reasonable excuse – no
[2012] UKFTT 510 (TC)
Bailii
England and Wales
Income Tax
Updated: 06 January 2022; Ref: scu.466113
In 1913, one of the two pre-war trade years, payment was made to the Glenboig Union Fireclay Company of pounds 15,316, 11s. 4d. by a railway company as compensation in terms of the Railways Clauses Act 1845 for minerals left unworked for support of their line. The sum was entered in the revenue account of the Glenboig Company for the year in which it was paid, and on it the company paid income tax, A question having arisen as to whether this sum fell to be included in computing the ‘amount of the profits arising from the trade or business’ of the company in the pre-war year 1913, held ( aff. judgment of the Court of Session) that the sum in question was not profits within the meaning of the Finance (No. 2) Act 1915, it not being of the nature of an annual profit arising from trade, but money paid in respect of an asset of the company which had to that extent been sterilised and destroyed, and that accordingly it could not be included as profit in the company’s balance-sheet for the year 1913.
Lord Buckmaster, Lord Atkinson, Lord Sumner, Lord Wrenbury, and Lord Carson
[1922] UKHL TC – 12 – 427, [1922] UKHL 162 – 1, 59 SLR 162 – 1
Bailii, Bailii
Scotland
Income Tax
Updated: 05 January 2022; Ref: scu.632798
Appeal from dismissal of challenge to self-assessment return amended by HMRC.
Kitchin J
[2015] EWCA Civ 702
Bailii
England and Wales
Income Tax
Updated: 05 January 2022; Ref: scu.553839
Income Tax/Corporation Tax : Profits
[2015] UKFTT 468 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.553149
FTTTx INCOME TAX – penalties for careless inaccuracies – failure by taxpayer to include various items of income in tax return – whether careless – yes- whether decision of HMRC flawed – yes – whether appropriate to suspend penalties – yes – allow appeal in part – Schedule 24, Finance Act 2007
[2015] UKFTT 445 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.552719
FTTTx INCOME TAX – tax avoidance scheme – Isle of Man double taxation arrangements – application of section 858 ITTOIA 2005 – whether appellant was entitled to the income of an Isle of Man partnership – application to amend grounds of appeal to rely on further grounds – appeal dismissed
[2015] UKFTT 448 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.552713
FTTTx INCOME TAX- whether a capital loss was available for offset against net income – sections 131 and 132 of the Income Tax Act 2007 – held that the loss was an allowable loss on the basis that the appellant was ordinarily resident during part of the tax year – appeal allowed
[2015] UKFTT 466 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.552707
COMPENSATION PAYMENT for loss of office – Post Office Network Reinvention – whether capital payment for goodwill – or compensation for loss of office- payment compensation for loss of office – HMRC out of time to raise discovery assessment – section 29 (4) Taxes Management Act 1970 – appeal allowed
[2011] UKFTT 707 (TC)
Bailii
Taxes Management Act 1970 29(4)
England and Wales
Taxes Management, Income Tax
Updated: 04 January 2022; Ref: scu.449675
Income Tax – Revenue amendment of appellant’s business profits – whether understated – Yes – appeal not allowed
[2011] UKFTT 584 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.449584
Income tax, Schedule D – deduction – expenditure on letting premises – whether on repairs or improvements
[2010] UKFTT 174 (TC)
Bailii
Income Tax
Updated: 04 January 2022; Ref: scu.422210
Follower notices – necessary corrective action not taken – penalties for that failure – not reasonable in all the circumstances not to have taken corrective action – penalty regime proportionate – penalties reduced – reduced penalties proportionate – appeal allowed in part
[2020] UKFTT 352 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.654104
(Income Tax/Corporation Tax : Assessment/Self-Assessment) Income tax – s29 TMA 1970 – discovery assessments relating to undisclosed self-employment income – whether assessments correct – yes – penalties – s7 TMA and Schedule 41 FA 2008 – whether appropriate and correct – yes -appeal dismissed and penalties confirmed
[2019] UKFTT 35 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.632687
Income Tax – Individual Tax Return – Late filing Penalty and Daily Penalties – Reasonable Excuse – No- Appeal dismissed
[2017] UKFTT 255 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.581656
Income tax – fixed and daily penalties for late filing of self-assessment returns for three years – application for permission to appeal out of time – Appellant had suffered from anxiety, depression and stress – no medical evidence provided – whether reasonable excuse – no – appeal dismissed
[2018] UKFTT 755 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.632466
INCOME TAX – late payment penalty – whether reasonable excuse – no – appeal dismissed
[2016] UKFTT 432 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.566706
Income Tax/Corporation Tax : Assessment/Self-Assessment
[2016] UKFTT 599 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 January 2022; Ref: scu.569000
FTTTx INCOME TAX – HMRC determinations for 2006-07 and 2007-08 – Appellant’s Self-Assessment returns filed out of time to displace determinations – Illness and Death of previous accountant – Claim for Special Relief – Schedule 1AB Taxes Management Act 1970 – Nature of the Tribunal’s jurisdiction – Maxwell v HMRC [2013] UKFTT 459 (TC) and Currie v HMRC [2014] UKFTT 882 (TC) considered – Decision to disallow special relief – Decision upheld on review – Whether unreasonable in a judicial review sense – Held, Yes – Appeal allowed
[2015] UKFTT 420 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 January 2022; Ref: scu.552001
FTTTx Income Tax/Corporation Tax : Employment Income – INCOME TAX- employment income – payments made under Compromise Agreement on termination of employment – valuation of employment related shares – whether shares restricted – negative earnings – giving up long dated options – consideration moving from employee as part of Compromise Agreement – Held – Employer operating restriction on shares in practice – valuation should reflect restrictions – Compromise Agreement single bargain representing all rights and obligations of parties – no separate consideration given by employee – appeal allowed in part.
[2015] UKFTT 375 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 January 2022; Ref: scu.551554
FTTTx INCOME TAX – self-assessment returns – andpound;100 late filing penalty – paragraph 3 Schedule 55 FA 2009 – whether reasonable excuse for late filing – no – failure not remedied without unreasonable delay – whether special circumstances – no – appeal dismissed
[2012] UKFTT 157 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 January 2022; Ref: scu.551519
FTTTx INCOME TAX – penalties – Schedule 24 Finance Act 2007 – inaccuracy in self-assessment return – carelessness – amount of penalty – special circumstances – suspension of penalty – appeal dismissed
[2015] UKFTT 389 (TC)
Bailii
Finance Act 2007
England and Wales
Income Tax
Updated: 03 January 2022; Ref: scu.551520
FTTTx INCOME TAX – self-assessment return – andpound;100 late filing penalty – paragraph 3 Schedule 55 FA2009 – online filing access difficulties – whether reasonable excuse – no – standards of reasonableness not met – whether special circumstances – no – appeal dismissed
[2015] UKFTT 387 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 January 2022; Ref: scu.551522
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 withdraw, HMRC contended that it was in the year in which withdrawal was notified. The taxpayer appealed from decisions against its position.
Held: (Lord Carnwath and Hodge dissenting) The appeal was allowed. The Inland Revenue were not entitled to assess the administrator of the John Mander Pension Scheme to tax under section 591C of the Income and Corporation Taxes Act 1988 for the year 2000-2001.
Held: The taxpayer’s appeal failed: ‘It is inherent in the process of assessment that a taxpayer may be assessed to tax on profits or gains that arose in a charging period earlier than that in which the assessment was raised. This occurs whenever tax is assessed in arrears. The period of retrospectivity may be considerable if profits or gains for an earlier period were previously overlooked or wrongly thought not to be chargeable to tax. But it may also occur when something happens which makes it necessary to recharacterise the taxpayer’s financial affairs in an earlier period. Before this state of affairs can be regarded as anomalous, we need to ask ourselves what the recharacterisation involves. It would be surprising if the law allowed a tax to be charged in an earlier period by reference to criteria which did not apply until a later one. On the other hand, it may involve no more than a recognition of facts which always existed.’
Lord Neuberger, President , Lord Sumption , Lord Reed , Lord Carnwath , Lord Hodge
[2015] 4 All ER 896, [2015] WLR(D) 356, [2015] UKSC 56, [2015] 1 WLR 3857, [2015] BTC 25, [2015] STC 2231, [2015] STI 2530, UKSC 2014/0052
WLRD, Bailii, Bailii Summary, SC, Sc Summary
Income and Corporation Taxes Act 1988, Taxes Management Act 1970 34
England and Wales
Citing:
At FTTTx – 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 . .
At UTTC – 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 . .
Appeal from – 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 . .
Cited – Spence v Inland Revenue Commissioners IHCS 1941
The taxpayer had sold shares to a third party in 1933 under a contract which he came to say had been induced by fraud. In 1939 he obtained a judgment reducing the contract, with effect from the date that it was made, together with orders that the . .
Cited – Morley-Clarke v Jones (Inspector of Taxes) CA 1986
In 1969 an order had been made in divorce proceedings for the payment by the husband to the wife of a sum by way of maintenance for their child. In 1979 the order was varied with effect from the date of the original order, so as to make the sum . .
Cited – West v Gwynne CA 1911
The plaintiffs were assignees of a lease dating from 1874. The lease contained a covenant by the lessees against underletting the premises or any part thereof without the consent in writing of the landlord. Under the Act, landlords could no longer . .
Cited – Greenberg v Inland Revenue Commissioners HL 20-Jul-1971
HL Surtax – Tax advantage – Counteraction – Contracts made before 5th April 1960 for forward dividend-strip – Purchase money released to vendor after that date as and when dividends paid – Whether tax advantage . .
Cited – Greenberg v Inland Revenue Commissioners HL 1972
A company created a new class of preferred shares which it issued credited as fully paid to its two shareholders. They sold the shares to a purchaser on terms that the price was to be paid by instalments. Under arrangements made between the parties . .
Cited – W T Ramsay Ltd v Inland Revenue Commissioners HL 12-Mar-1981
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out.
Held: If the true nature . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 03 January 2022; Ref: scu.550794
[2015] EWCA Civ 805, [2015] STC 2518, [2015] STI 2531, [2015] BTC 24
Bailii
England and Wales
Income Tax
Updated: 03 January 2022; Ref: scu.550642
Appeal pursuant to Taxes Management Act 1970 (TMA) s.19A(6) against a notice issued pursuant to TMA s.19A – Appeal dismissed
[2010] UKFTT 480 (TC)
Bailii
Taxes Management Act 1970 19A(6)
England and Wales
Income Tax
Updated: 03 January 2022; Ref: scu.426636