INCOME TAX – self assessment – subcontractor’s expenses claim – whether expenses incurred wholly and exclusively for purposes of trade – appeal dismissed other than for accountancy expenses
[2018] UKFTT 736 (TC)
Bailii
England and Wales
Income Tax
Updated: 27 December 2021; Ref: scu.632473
(Procedure : Other) PROCEDURE – appeal in relation to a claim for relief under section 401 ITEPA – Respondents application to strike-out the appeal on the basis that the First-tier Tribunal does not have jurisdiction to hear the appeal – application upheld
[2019] UKFTT 11 (TC)
Bailii
England and Wales
Income Tax
Updated: 27 December 2021; Ref: scu.632692
Income Tax – Charity – whether or not loan to company was an approved charitable investment – whether loan for the benefit of the charity and not for the avoidance of tax – determination of amount of non-allowable expenditure – whether or not FTT has full appellate jurisdiction or merely supervisory jurisdiction – held that loan was for the benefit of the charity but also for the avoidance of tax – held that the amount of non-allowable expenditure should be determined by reference to payments made in tax year – held that FTT’s jurisdiction was merely supervisory as regards HMRC’s decision but that HMRC’s decision was not unreasonable in principle but had determined the amount of non-allowable expenditure wrongly – appeal allowed in part
[2020] UKFTT 303 (TC)
Bailii
England and Wales
Income Tax, Charity
Updated: 27 December 2021; Ref: scu.653144
Appellant failed to meet deadline for filing tax return – whether reasonable excuse for the delay – no – Appellant failed to pay outstanding tax due by deadline for paying tax due – whether reasonable excuse for delay – no – appeal dismissed
[2021] UKFTT 335 (TC)
Bailii
England and Wales
Income Tax
Updated: 25 December 2021; Ref: scu.669750
FTTTx INCOME TAX – Proceeds of Crime Act 2002 – whether qualifying condition met for NCA to carry out general Revenue functions in relation to Appellant – yes – discovery assessments under s 29 TMA 1970 – whether the conditions for such assessments met – yes – whether within time limits – yes – on evidence, no basis on which assessed amounts to be adjusted, other than one to be reduced to nil – with latter exception, assessments confirmed – appeal dismissed
[2014] UKFTT 1088 (TC)
Bailii
Proceeds of Crime Act 2002, Taxes Management Act 1970 29
England and Wales
Income Tax, Taxes Management
Updated: 24 December 2021; Ref: scu.540317
FTTTx INCOME TAX – PAYE and national insurance contributions – payments of interim dividends – effect of reclassification prior to liquidation of company – whether wilful failure to operate PAYE and pay national insurance – whether directors liable for tax and national insurance because they knew of wilful failure – appeal allowed
[2014] UKFTT 1082 (TC)
Bailii
England and Wales
Income Tax
Updated: 24 December 2021; Ref: scu.540302
FTTTx Income tax – cessation of optician’s franchise business – optician subsequently working as a locum – whether continuation of professional activity – carry forward of loss from franchise business claimed – section 83 ITA 2007 – appeal dismissed
[2014] UKFTT 1084 (TC)
Bailii
England and Wales
Income Tax
Updated: 24 December 2021; Ref: scu.540295
FTTTx Income tax – discovery assessment – error in tax return – Appellant’s electronic tax return caused income tax refund – whether error due to carelessness on the part of the Appellant – yes – whether HMRC entitled to raise a discovery assessment – yes -appeal dismissed
[2014] UKFTT 1047 (TC)
Bailii
England and Wales
Income Tax
Updated: 24 December 2021; Ref: scu.539423
FTTTx INCOME TAX – penalties for late submission of employer’s P35 returns – application for permission to make a late appeal under section 49 Taxes Management Act 1970 – consideration of all the circumstances of the late appeals and of the merits of the substantive appeal sought to be brought – decision not to allow a late appeal in all the circumstances – appeal struck out
[2014] UKFTT 1053 (TC)
Bailii
England and Wales
Income Tax
Updated: 24 December 2021; Ref: scu.539415
Settlements legislation – chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2005 – meaning of ‘settlement’ – meaning of ‘settlor’ – multiple settlors – application of s644 and s645 Income Tax (Trading and Other Income) Act 2005 – whether dividend or distribution taxable under s383 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
[2020] UKFTT 271 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.652725
FTTTx INCOME TAX – taxation of overseas dividends received by resident beneficiary of non-resident trust – distributions from non-UK resident companies – interpretation of legislation rewritten as part of the Tax Law Rewrite Project – s399 Income Tax (Trading and Other Income) Act 2005 – appeal allowed
[2014] UKFTT 1023 (TC)
Bailii
Income Tax (Trading and Other Income) Act 2005 399
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.539028
FTTTx INCOME TAX – penalty under TMA s 95 – whether ebay and PayPal documents provided to accountant – whether difference between negligence and carelessness – whether negligent – record-keeping requirements in TMA s 12B considered – whether finding of negligence precludes a ‘reasonable excuse’ defence – whether penalty should be capped at 30% in line with the new Sch 24 penalties for carelessness – level of co-operation and disclosure, consideration of gravity – 40% penalty upheld
[2014] UKFTT 1021 (TC)
Bailii
Taxes Management Act 1970 95
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.539021
FTTTx INCOME TAX – Insufficient tax deducted via PAYE – Whether HMRC finding that Appellant liable to pay the difference is an ‘assessment’ with a right of appeal to the Tribunal – No – TMA s 31(1)(d) – Appeal struck out
[2014] UKFTT 1030 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.539022
FTTTx PAYE and NICs – PAYE Regulation 80 determination and NIC decision – whether amounts paid to one individual were earnings from employment or self-employed income – no PAYE or NIC accounted for in respect of another individual, admitted to be an employee – whether credit should be given for individual’s personal allowance in assessing amount of PAYE recoverable from the Appellant – appeal allowed in part
[2014] UKFTT 1022 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.539019
Penalty for late filing of personal tax return – whether there was a reasonable excuse lasting throughout the period of default – held no – appeal dismissed
[2014] UKFTT 1019 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.539015
FTTTx INCOME TAX – whether discovery assessment valid – share loss relief claim founded on extinction of company – whether claim invalid as a result of company’s restoration to the register – if not, whether new shares issued – if issued, whether for money or money’s worth – whether transferred to appellants – whether qualifying shares for share loss relief purposes – appeal on share loss relief dismissed and assessments upheld – appellants in receipt of interest – whether tax deducted by company – whether appellants entitled to credit for interest – held, no – whether penalty determinations can be raised when the discovery assessment did not rely on TMA s 29(4) – whether invalid because of manuscript amendments – whether appellants negligent – whether mitigation percentages should be changed – appeals dismissed and one penalty determination increased
[2014] UKFTT 980 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.539001
INCOME TAX/CORPORATION TAX – Assessment/self-assessment
Strike out application for late appeal – original assessment in 2007 – whether deemed determination under TMA 1970 section 54 – allegations of duress – later attempts to revive appeal – complaints to Revenue Adjudicator – whether realistic prospect that appeal could be examined – extension of time not allowed
[2014] UKFTT 961 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.538998
FTTTx Income tax – incorrect returns – penalties – expenditure included in Appellant doctor’s accounts, which related to taxed foreign income – whether allowable – no – appeal disallowed and penalties confirmed
[2014] UKFTT 996 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.538988
FTTTx CONSTRUCTION INDUSTRY SCHEME – failure to deduct tax from payments made to sub-contractors – Regulations 9 and 13 Income Tax (Construction Industry Scheme) Regulations 2005 – appeal allowed in part
[2014] UKFTT 974 (TC)
Bailii
England and Wales
Income Tax, Construction
Updated: 23 December 2021; Ref: scu.538980
The Commissioners chased a liability to tax of over andpound;100,000. The taxpayer’s husband sent a cheque, expressed to be in full and final satisfaction for a much lower sum. It was cashed, and the Commissioners now sought payment of the balance.
Held: The claim succeeded. There had been no meeting of minds such as would operate to reduce the overall sum due. The cheque had been paid in after being separated from the letter containing the terms suggested. A tax payer’s liability to tax was not satisfied when the Revenue encashed a cheque accompanied by a letter saying it had been sent in full and final settlement of a larger sum and was to be encashed only in settlement. The cashing of the cheque gave rise only to a rebuttable presumption of acceptance. That presumption had been rebutted.
Justice Jacob
Times 10-Dec-2001, Gazette 06-Feb-2002, [2001] All ER (D) 434 (Nov)
England and Wales
Income Tax, Contract
Updated: 23 December 2021; Ref: scu.166978
ECJ Reference for a preliminary ruling – Freedom to provide services – Restrictions – Tax legislation – Income from winnings from games of chance – Difference in taxation between winnings obtained abroad and those from national casinos
M Ilesic P
C-344/13, [2014] EUECJ C-344/13, ECLI:EU:C:2014:2311
Bailii
European, Income Tax
Updated: 22 December 2021; Ref: scu.537950
Income Tax – Pension Special Annual Allowance Charge (2010-11) -one-off contribution to appellant’s SIPP over Special Annual Allowance Charge limit- no dispute that resulting tax charge correct at law – whether appellant’s genuine belief at time of making payment that payment was within allowance and complexity of law meant tax could be relieved – no – appeal dismissed
[2014] UKFTT 947 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 December 2021; Ref: scu.537675
INCOME TAX – failure to submit accurate self-assessment returns – enquiries followed by closure notices – section 29 TMA1970 assessments for earlier years.
[2014] UKFTT 945 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 December 2021; Ref: scu.537676
INCOME TAX – self-assessment return – was discovery assessment lawful? Yes – should loss relief be allowed? – No – was it appropriate to treat unexplained income as a loan in the absence of loan documentation? – No – Appeal dismissed.
[2014] UKFTT 929 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 December 2021; Ref: scu.537679
Income Tax – Loss relief for farming losses – Correct application of sections 67 and 68 Income Tax Act 2007 – Appeals allowed
[2014] UKFTT 940 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 December 2021; Ref: scu.537673
Income tax – whether Appellant had received company benefits in kind – no – benefits received by Appellant from her husband as part of a maintenance agreement – yes – appeal allowed
[2014] UKFTT 935 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 December 2021; Ref: scu.537681
PAYE – appeal against notice of coding for 2013-14 – effect of coding was that no tax was deducted – indeed HMRC appear to have issued the notice in order to secure that result – Notice expired at end of 2013-14 tax year in any event – Tribunal struck out appeal on basis that code had expired and had never resulted in any deduction of tax, accordingly no reasonable prospect of success – reinstatement of appeal applied for, on basis of belief that code in question had been ‘attached’ to non-taxable injury benefit, but no suggestion that any deduction of tax had taken place as a result of the notice of coding – application for reinstatement refused
[2014] UKFTT 927 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 December 2021; Ref: scu.537662
UTTC Income tax – Industrial buildings allowance – Commercial building in enterprise zone – Building leased by health board for use as laundry – Agreement with two other health boards for use of laundry by them in consideration of payment comprising share of total cost – Whether First-tier Tribunal entitled to find that building used for the purposes of a trade (yes) – Capital Allowances Act 2001, sections 271 and 281 – Appeal refused.
[2014] UKUT 360 (TCC)
Bailii
England and Wales
Income Tax
Updated: 22 December 2021; Ref: scu.537623
INCOME TAX – penalties – s.95 TMA and Sch. 24, FA 2007 – whether tax returns containing admitted inaccuracies were negligently made, or contained careless inaccuracies – found on the evidence that they were, and did – appeal dismissed
[2014] UKFTT 913 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.537267
FTTTx Enhanced protection claim for lifetime allowance – claim made late – Appellant not aware of need or ability to make a claim until after the due date – reasonable excuse – could his ignorance be a reasonable excuse in principle -yes – was his ignorance a reasonable excuse in the circumstances – no – appeal dismissed
[2014] UKFTT 921 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.537257
Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – postal issues and moving house – whether taxpayer had a reasonable excuse for his default – appeal dismissed.
[2020] UKFTT 364 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.654108
INCOME TAX – residence- full time work abroad -distinct break in pattern of life – emoluments from employment – founder’s fee – restricted shares – share options – principle of territoriality – discovery – staleness
[2018] UKFTT 765 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.632436
Surtax – Investment company – Apportionment of income ‘in accordance with the respective interests of the members ‘-Finance Act, 1922 (12 and 13 Geo. V, c. 17), Section 21 and First Schedule, Paragraph 8 ; Finance Act, 1939 (2 and 3 Geo. VI, c. 41), Section 14.
[1958] UKHL TC – 37 – 638, (1958) 37 TC 638
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.559980
TC Profits Tax – Trading loss exceeding franked investment income, which exceeds gross relevant distributions – Calculation of ‘ profits computed without abatement and including franked investment income ” — Whether distribution charge incurred-Finance Act, 1937 (1 Edw. VIII and 1 Geo. VI, c. 54), Fourth Schedule, Paragraph 7 ; Finance Act, 1947 (10 candpound; 11 Geo. VI, c. 35), Sections 30 (3), 32 and 34 (2).
[1958] UKHL TC – 37 – 725
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.559981
Income Tax, Schedule D – Profits of trade – Deduction – Sums paid by subsidiary to principal company ‘ by way of reimbursement of profits tax ‘ – Finance Act, 1937 (l Edw. VIII and 1 Geo. VI, c. 54), Sections 22 and 25 ; Finance Act, 1947 (10 and 11 Geo. VI, c. 35), Section 38 (3).
[1956] UKHL TC – 36 – 356, 36 TC 356
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.560141
The House considered the meaning of the word ‘bounty’ in an income tax context, where it had been used by the courts: ‘My Lords, I would venture to point out that the word ‘bounty’ appears nowhere in the statute. It is a judicial gloss upon the statute descriptive of those classes of cases which are caught by the section in contrast to those which are not. The courts must, I think, be extremely careful not to interpret this descriptive word too rigidly . . What the cases have sought to do is to distinguish between those cases where the recipient has in return for that benefit which he has received accepted some obligation which he has to perform, either before receiving the benefit or at some stated time thereafter, and those cases where the recipient benefits without any assumption by him of any correlative obligation.’
HL Capital gains tax – Avoidance – Foreign trustees – Appointment to beneficiary of interest in shares contingent on survivalfor three days – Immediate sale by him to foreign company coupled with contract to repurchase shares on fourth day – Whether scheme effective to avoid apportionment of gain to beneficiary – Finance Act 1965 (c 25), ss 25(3) and 42(2) and Sch 7, para 13(1).
The House was considering whether an emolument could be said to arise ‘from’ a taxpayer’s employment or office, Lord Radcliffe cited various judicial statements and stated: ‘These are all glosses, and they are all of value as illustrating the idea which is expressed by the words of the statute. But it is perhaps worth observing that they do not displace those words’.
Lord Roskill, Lord Radcliffe
[1981] 1 All ER 189, [1981] AC 533, [1980] UKHL TC – 54 – 311, [1981] 2 WLR 14, 54 TC 311, [1980] TR 467, [1981] STC 1
Bailii
Finance Act 1965 25(3) 42(2)
England and Wales
Citing:
Cited – Inland Revenue Commissioners v Plummer HL 1-Nov-1979
Although transactions were integrated as part of a preconceived scheme which was commercially marketed and that had no other conceivable purpose than that of saving surtax, the construction of the statute compelled the acceptance of a fiscal result . .
Cited by:
Applied – 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 . .
Cited – Jones v Michael Vincent Garnett (HM Inspector of Taxes) CA 15-Dec-2005
Husband and wife had been shareholders in a company, the wife being recorded as company secretary. The company paid dividenceds to both. The husband appealed a decision that the payment to his wife was by way of a settlement and was taxable in his . .
Cited – Butler v Wildin 1988
Two brothers acquired a company and were the sole directors. 19 shares each were acquired by the children with their own money. Two later born children also acquired 19 shares therein with their own money from their respective fathers and others, . .
Cited – Jones v Garnett (Her Majesty’s Inspector of Taxes) HL 25-Jul-2007
The husband and wife had each owned a share in a company which sold the services of the husband. The Revenue claimed that the payment of dividends to the wife was a settlement.
Held: The Revenue failed. The share had been transferred to the . .
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 . .
Cited – RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland SC 5-Jul-2017
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself.
Held: The . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Income Tax, Capital Gains Tax
Updated: 21 December 2021; Ref: scu.559790
FTTTx INCOME TAX – taxpayer claiming benefit of an extra-statutory concession under which HMRC will in certain circumstances give up arrears of tax – whether the Tribunal has jurisdiction to determine this issue – held, no – penalty for late payment of tax- whether taxpayer had a reasonable excuse for late payment – held, no – the appeal in relation to the application of the concession struck out – the appeal in relation to the penalty dismissed
[2014] UKFTT 883 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536755
INCOME TAX – taxpayer notice.
[2014] UKFTT 895 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536747
FTTTx INCOME TAX – application for an extension of time to bring an appeal – balancing exercise considering relevant material factors undertaken – decision not to grant an extension of time – appeal struck out
[2014] UKFTT 886 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536746
FTTTx INCOME TAX – PAYE – employers end of year returns – late submission penalty – reasonable excuse – no – section 98A Taxes Management Act 1970
[2014] UKFTT 897 (TC)
Bailii
Taxes Management Act 1970 98A
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536751
FTTTx INCOME TAX AND CAPITAL GAINS TAX – negligible value claims made by executors in respect of period before deceased’s death – whether claims could be made by executors – purposive interpretation of relevant legislation – appeal allowed in so far as claim used against income and gains arising in lifetime of decease
[2014] UKFTT 892 (TC)
Bailii
England and Wales
Income Tax, Capital Gains Tax
Updated: 21 December 2021; Ref: scu.536741
FTTTx Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; effect of reference in accounts to fish stocks; whether paper transaction; whether contingent liability or accrual; Time Bar; deliberate conduct; whether liability excluded by agreement and/or undertaking; Taxpayer struck off Register of Companies and subsequently restored to the Register; effect of restoration; Income Tax (Pay As You Earn) Regulations 2003, regulations 21, 68, 69 and 80; Social Security Contributions and Benefits Act 1992 section 8, Social Security Contributions (Transfer of Functions etc) Act 1999, s8; Taxes Management Act 1970 ss29, 34, and 36; Companies Act 1985 s 228, 245, 653 Companies Act 2006 s454 1032
[2014] UKFTT 887 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536753
FTTTx CAPITAL ALLOWANCES – Limited liability partnership; Annual Investment Allowance; whether an allowable deduction in computing the profits of the partnership; mixed partnership; company; whether Appellant a ‘qualifying person’; Capital Allowances Act 2001 section 38A; Income Tax Trading and Other Income Act 2005 section 863; Corporation Taxes Act 2009 section 1273 (2)
[2014] UKFTT 888 (TC)
Bailii
Capital Allowances Act 2001 38A, Income Tax Trading and Other Income Act 2005 863, Corporation Taxes Act 2009 1273(2)
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536740
FTTTx Penalty imposed for PAYE paid late – time to pay arrangement not in place for relevant year (2011/2012) – no reasonable excuse – allocation of payments received – could these have been allocated differently – no allocation suggested by Appellant – decision affirmed – appeal dismissed
[2014] UKFTT 885 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536737
FTTTx INCOME TAX – HMRC determinations for 2005-06 and 2006-07 – appellant out of time to displace determinations – claim for special relief under TMA Sch 1AB para 3A – whether the Tribunal has a free-standing jurisdiction to decide that collection of the tax is ‘unconscionable’ – whether jurisdiction limited to considering the reasonableness of HMRC’s opinion on unconscionability – whose opinion is ‘the opinion of the Commissioners’ – the factual basis of the opinion – whether the opinion in this case was unreasonable in a judicial review sense – held, no – appeal dismissed
[2014] UKFTT 882 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536739
ECJ Judgment – Reference for a preliminary ruling – Income tax – Legislation for the avoidance of double taxation – Taxation of income from immovable property received in a Member State other than the Member State of residence – Method of exemption with maintenance of progressivity in the Member State of residence – Difference in treatment between immovable property situated in the Member State of residence and in another Member State
J.L. da Cruz Vilaca, P
ECLI:EU:C:2014:2210, C-489/13, [2014] EUECJ C-489/13
Bailii
European, Income Tax
Updated: 21 December 2021; Ref: scu.536566
FTTTx Income Tax – relationship between enquiry and disclosure – whether discovery requires new information of fact or law – insufficiency of assessment – contemporaneous closure of enquiry – validity of assessments – yes
[2014] UKFTT 865 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536517
INCOME TAX – penalties for failure to comply with information notice – paras 39-48 sch 36 FA 2008 – whether initial penalty notice unreasonable or abusive – No – whether reasonable excuse for noncompliance – No – appeal dismissed
[2014] UKFTT 872 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536506
INCOME TAX-Construction Industry Scheme-appeal against HMRC’s refusal to make direction relieving appellant under regulation 9 CIS regulations-invoices contained references to ‘plant’-appellants made deduction against labour element only – mistaken belief this complied with section 61- had they shown reasonable care- no -one invoice contained simple error in respect of an item mistakenly thought to be materials – reasonable care accepted in respect of this invoice- appeal allowed in part
[2014] UKFTT 863 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536503
ECJ Opinion – Tax legislation – Freedom of establishment – National Tax Deduction income- higher maintenance expenses of a listed building in the country and owner-occupied – Dutch national who resides in a listed building in Belgium while he pursues a professional activity and is fully liable in the Netherlands
Julianne Kokott AG
C-87/13, [2014] EUECJ C-87/13 – O, [2014] EUECJ C-87/13
Bailii, Bailii
European, Income Tax
Updated: 21 December 2021; Ref: scu.536495
INCOME TAX – PAYE – penalty for late payment – Schedule 56 FA 2009 — whether special circumstances – no – appeal dismissed
[2014] UKFTT 873 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536504
Penalties for failure to notify chargeability – Whether a reasonable excuse? – No, Appeal dismissed
[2021] UKFTT 336 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.669755
INCOME TAX – SURCHARGE FOR LATE PAYMENT OF TAX – Whether Appellant had reasonable excuse for default – No – Appeal dismissed.
[2010] UKFTT 523 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.426637
Income tax – Benefits in kind – Employees contributed 4% and 5% respectively to purchase price of cars jointly owned with employer – Whether car ‘made available (without any transfer of the property in it’ – Income and Corporation Taxes Act 1988 ss.1564, 156, 157 and Income Tax (Earnings and Pensions Act 2003 ss.120-140 – Christenson (HM Inspector of Taxes) v Vasali followed – Whether Appellants negligent – Whether penalties due under s.95(1)(a) Taxes and Management Act 1970
[2010] UKFTT 489 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.426642
Income tax – trusts receiving special dividends – trust capital or trust income? – discovery assessment on life tenant – s 29 TMA – whether a ‘discovery’ – whether trust tax return was information made available – ss 29(5), (6) – whether negligent conduct of adviser within s 29(4)
[2010] UKFTT 473 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.426649
FTTTx Income Tax – penalty for late filing annual return – paper return – sent by post – not received by HMRC – penalty notice first indication of non-receipt – no reasonable excuse
[2014] UKFTT 862 (TC)
Bailii
England and Wales
Taxes Management, Income Tax
Updated: 20 December 2021; Ref: scu.536412
FTTTx Employer’s Annual Return P35 – failure to file by due date – company changed name during tax year – HMRC software unable to accept change of name – return ultimately filed using old company name – P60s issued to staff with old company name – no reasonable excuse
[2014] UKFTT 857 (TC)
Bailii
England and Wales
Taxes Management, Income Tax
Updated: 20 December 2021; Ref: scu.536416
FTTTx Employer’s annual return form P11D(b) – failure to file by due date – filing attempted before due date – no acknowledgment – employer should have been alerted by lack of acknowledgment – filing electronically since 2005 – no reasonable excuse
[2014] UKFTT 860 (TC)
Bailii
England and Wales
Taxes Management, Income Tax
Updated: 20 December 2021; Ref: scu.536415
FTTTx Income Tax – late filing of tax return – penalty imposed – awaiting online codes – previous submissions on time – paper return submitted after online filing date – no reasonable excuse
[2014] UKFTT 861 (TC)
Bailii
England and Wales
Taxes Management, Income Tax
Updated: 20 December 2021; Ref: scu.536413
FTTTx INCOME TAX – Notice of Appeal – late appeal; application to make appeal out of time; reasons for lateness; reliance on third-party accountant; discretion of the tribunal; the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, as amended, Rules 5(3)(a), and 20(4); application refused.
[2014] UKFTT 848 (TC)
Bailii
England and Wales
Taxes Management, Income Tax
Updated: 20 December 2021; Ref: scu.536399
FTTTx INCOME TAX – statutory sick pay – employment agency – employee off sick – no work available before sick pay liability arose – no- p45 identified date finished work- sick pay due – case dismissed.
[2014] UKFTT 842 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.536408
FTTTx Income Tax – Trust and Estate Tax Return filed late – appellant advised HMRC no income anticipated – no subsequent correspondence – paper return filed 40 days after due date showing estate wound up during tax year – no reasonable excuse
[2014] UKFTT 858 (TC)
Bailii
England and Wales
Taxes Management, Income Tax
Updated: 20 December 2021; Ref: scu.536411
FTTTx INCOME TAX – whether the Tribunal has jurisdiction over the Respondents’ decision to refuse exercising any discretion to accept loss relief under sections 64 and 72 of income tax act 2007 outside the time limited specified in the legislation
[2014] UKFTT 851 (TC)
Bailii
Income Tax Act 2007 64 72
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.536398
FTTTx INCOME TAX – termination of employment – compromise agreement signed after termination and payment of andpound;200,000 made – appellant’s case that payment made to compensate for discrimination causing injury to feelings, to protect the employer’s reputation and other reasons – whether taxable under ITEPA section 401 – cases of Walker v Adams, Oti-Obihara and Orthet v Vince-Cain considered – held, payment taxable in full subject to andpound;30,000 exemption – available exemption reduced because of redundancy payment in previous year – whether taxable income reduced by a further andpound;30,000 ‘concession’ given by HMRC – held, no.
[2014] UKFTT 834 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.536203
FTTTx Appeal against direction notice – PAYE – under-deduction – did employer take reasonable care and did under payment arise from error made in good faith – no-reasonable care not taken – appeal allowed
[2014] UKFTT 823 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.536045
FTTTx INCOME TAX – Application to bring late appeal -Bankruptcy proceedings – time given by Bankruptcy Court for taxpayer to sort out tax affairs – Tax returns outstanding – apparent lack of cooperation – no explanation for this or for late appeal – No reasonable excuse shown – After considering all the circumstances Application refused.
[2014] UKFTT 820 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.536041
FTTTx Income tax – Re-computation of income for a four-year period – Whether and when adjustments could be made – whether Appellant was an independent contractor, an employee or whether his company was rendering services to contractors, with the Appellant receiving director’s fees out of the profits – Appeal dismissed on two issues and allowed, with HMRC’s agreement, on a third issue
[2014] UKFTT 828 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.536042
FTTTx INCOME TAX – transfer of assets abroad – liability of transferors under section 739 ICTA 1988 – decision in principle – held that the transferors had power to enjoy the income of non-residents – also held that they received or were entitled to receive capital sums within section 739(3) – appeal dismissed in principle with liberty to apply to relist the appeal if the parties are unable to agree how to dispose of the appeal having regard to this decision in principle
[2014] UKFTT 783 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.535979
FTTTx Penalty for late filing of CIS return – Appellant was unable to file return on time as proprietors abroad and unable to file online – return filed by post nine days late because of ‘postal problems abroad’ – whether reasonable excuse – no – appeal dismissed
[2014] UKFTT 787 (TC)
Bailii
Income Tax
Updated: 20 December 2021; Ref: scu.535983
FTTTx Income tax – penalty for late filing of return – letter from HMRC indicating that Appellant had ‘at least three months to file return’ misinterpreted as meaning that the Appellant had longer than three months – whether a reasonable excuse – no – appeal dismissed
[2014] UKFTT 810 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.535989