INCOME TAX – penalty for late filing self assessment return – whether the appellant is liable for the penalty – yes – whether there was a ‘reasonable excuse’ – no – whether there were special circumstances – no
[2014] UKFTT 436 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526864
INCOME TAX and NIC – liability of directors for unpaid PAYE liabilities of liquidated company – reg 72 Income Tax (PAYE) Regs 2003 – Reg 86 Social Security (Contributions) Regs 2001 – whether conditions met – appeals allowed
[2014] UKFTT 491 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526867
INCOME TAX – penalties for late filing and late payment – ten penalties over two years – suggested approach where multiple penalties – whether honest belief a reasonable excuse – whether unexpected or unusual event necessary for reasonable excuse – whether some of Appellant’s appeals were late – whether some of her applications were late – two consecutive mistakes when filing return – whether provide reasonable excuse for late filing – whether belief that tax would be collected via PAYE reasonable excuse for late payment – the law on collecting tax debts via PAYE – whether Appellant’s failures remedied without unreasonable delay after excuse ceased – special circumstances – appeal allowed in part
[2014] UKFTT 488 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526863
Income tax – penalty for late filing of income tax return – Appellant delegated task to agent – whether reasonable excuse – no – appeal disallowed
[2014] UKFTT 508 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526852
FTTTx INCOME TAX – preliminary issue – Capital Allowances Act 2001 – annual investment allowance – whether trade permanently discontinued – if so, whether discontinuance was in the chargeable period in which expenditure incurred – appeal dismissed
[2014] UKFTT 493 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526835
INCOME TAX – individual tax return – special circumstances – no – reasonable excuse – whether reliance on a third party endorsed by HMRC amounted to reasonable excuse – no – appeal dismissed
[2014] UKFTT 462 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526815
FTTTx Income tax – Penalty under Schedule 56 Finance Act 2009 for late payment of income tax – Appellant unable to pay tax because of personal circumstances – whether reasonable excuse – yes – appeal allowed
[2014] UKFTT 506 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526805
Income Tax – penalty assessment for ‘prompted careless inaccuracy’ in tax return submitted electronically – Appellant asserted that return completed correctly – appeal allowed
[2014] UKFTT 465 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526791
FTTTx Income Tax – Interest payments made by United Kingdom company to offshore trusts/companies – Whether interest ‘arising in the United Kingdom’ within the meaning of s 874 Income Tax Act 2007 – Whether unpublished decision of Special Commissioner should be cited – Effect of citation of unpublished decision of Special Commissioner on subsequent decision of Tribunal
[2014] UKFTT 453 (TC), [2014] SFTD 1077, [2014] STI 2585, 16 ITL Rep 992
Bailii
Income Tax Act 2007 874
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526787
FTTTx INCOME TAX – forgivable loan – when was loan waived – timing of tax charge – carelessness – penalties – special circumstances – section 62 ITEPA 2003 and Schedule 24 Finance Act 2007
COSTS – wasted costs – party acting unreasonably – power of Tribunal to award costs – section 29, Tribunals, Courts and Enforcement Act 2007 – Rule 10, Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009
[2014] UKFTT 457 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526793
The taxpayer had purchased the entire war-surplus of aircraft cloth, expecting to sell it in one go at a profit. When the sale fell through, he sold it off, at a considerable profit, in a large number of smaller transactions. He argued that he was not acting in the cours eof trade, and second that since there was no repeat business, the profits were not annual in the sense to be understood in the Acts.
Held: The finding that he was acting in the course of trade was a finding of fact amply justified by the evidence before the Commissioners. Cave LC: ‘there are, no doubt, passages in the Act in which the word ‘annual’ or the word ‘yearly’ has an implication of recurrence; but one must have regard to the context in which the words are found, and, having regard to the context, I do not think that there is any such implication in the words ‘annual profits or gains’ as applying to the profits or gains arising in respect of a trade which are taxable under Schedule D of the Act. ‘
Lord Sumner: ‘With regard to the argument raised on the word ‘annual’, I would point out that the nature of the trade, as described in the Case Stated, was such as to show that there was at the outset every possibility of repeated trading operations and a considerable chance of their lasting over a protracted period; and I do not question that the word ‘annual’, in connection with the profits of that trade, would be satisfied by there being profits falling within the year of charge, upon which the system of the Income Tax Acts is based.’
Viscout Cave LC, Lords Atkinson, Shaw of Dumfermline, Sumner and Carson
(1926) 1 KB 550, 11 Tax Cas 297, [1927] AC 312
Bailii
Income Tax Act 1918 SchD
England and Wales
Citing:
At first instance – Martin v Lowry (HM Inspector of Taxes) KBD 15-Jun-1925
The taxpayer had other business, but purchased a substantial quantity of cloth and resold it. He said this was not by way of trade. The Revenue said that he had used all the standard trade practices, and it was taxable as such.
Held: The . .
Appeal from – Martin v Lowry (HM Inspector of Taxes) CA 1926
The appellant purchased the entire stock of government surplus aircraft linen. He had another main business and had intended to resell it immediately. When that failed to promise a profit he set out to sell and sold the material over several months . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 05 December 2021; Ref: scu.235902
INCOME TAX – overseas property purchase using borrowed funds – whether an ‘offset mortgage’ – whether interest income on escrow account chargeable under Part 4 ITTOIA 2005 – whether relieved under Part 8 ITTOIA 2005 – Appeal dismissed
[2014] UKFTT 281 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 December 2021; Ref: scu.525309
SURCHARGE FOR LATE PAYMENT OF INCOME TAX – whether the Appellant had a reasonable excuse as a result of misleading advice by HMRC – appeal dismissed.
[2010] UKFTT 213 (TC)
Bailii
England and Wales
Income Tax
Updated: 04 December 2021; Ref: scu.422213
ECJ Failure of a Member State to fulfil obligations – Freedom of movement for workers – Income tax – Allowance – Retirement pensions – Effect on small pensions – Discrimination between resident and non-resident taxpayers
J-C Bonichot, P
[2012] EUECJ C-39/10, C-39/10
Bailii
Citing:
See Also – Commission v Estonia ECJ 4-Jun-2010
Order – Interventions . .
Opinion – Commission v Estonia ECJ 24-Nov-2011
ECJ Opinion – Failure to fulfill obligations – Objection of inadmissibility – Interveners – Freedom of movement for workers – Article 45 TFEU – Article 28 of the EEA Agreement – Tax legislation – Income tax – . .
Lists of cited by and citing cases may be incomplete.
European, Income Tax
Updated: 04 December 2021; Ref: scu.526258
(TC) (Tax Credits and Family Credit : Other)
Miss E. Ovey UTJ
[2014] UKUT 221 (AAC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525937
UTTC PAYE — Employer’s year-end return – penalty for late submission – whether submitted on time – no – whether penalty due – yes – whether penalty can be discharged on grounds of unfairness – no – whether HMRC’s maintenance prevented submission on time – no – whether penalty proportionate – yes – whether reasonable excuse for late submission – no – penalty confirmed
[2014] UKFTT 477 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525955
UTTC INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – allowances for travel and subsistence costs- character of allowances – whether earnings under ITEPA Part 3 Chapter 1 – Yes – or sums treated as earnings under ITEPA Part 3 Chapter 3 – No – whether recipients had permanent or temporary workplaces – permanent – travel costs ordinary commuting expenses and not deductible – whether allowances within dispensations granted pursuant to ITEPA s65 -No – whether dispensations could lawfully be granted – No
JUDICIAL REVIEW – whether appellants had legitimate expectation that allowances would not be subject to income tax and NICs and that dispensations would not be revoked and HMRC would not seek income tax and NICs from employees retrospectively – No
Whether appellants under obligation as employers to make PAYE deductions in respect of allowances paid – Yes – appeal and judicial review application dismissed
[2014] UKUT 160 (TCC)
Bailii
England and Wales
Taxes – Other, Income Tax
Updated: 03 December 2021; Ref: scu.525886
INCOME TAX – penalty for late submission of Employer’s annual return – whether there was a ‘reasonable excuse’ – no
[2014] UKFTT 347 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525389
FTTTx Income Tax – penalty for late return – whether notice to deliver return given to taxpayer when sent only to agent; reasonable excuse – whether HMRC website indicated that no return was needed – special circumstances.
[2014] UKFTT 356 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525376
FTTTx Income tax and NICs – determinations/decision issued in respect of undeclared employer liabilities arising from employment of workers – issued on reasonable basis – no evidence that they were overstated (except in one minor respect) – appeals allowed in part, to adjust for earlier termination date, otherwise HMRC determinations/decision upheld
[2014] UKFTT 402 (TC)
Bailii
Income Tax
Updated: 03 December 2021; Ref: scu.525358
FTTTx INCOME TAX and NIC – PAYE- whether appellant’s salary for 2007/08 paid by company of which he was sole director under deduction of PAYE and NIC as included in self-assessment return – no – whether appellant personally liable for PAYE and NIC unpaid on basis that he received relevant payments knowing that employer wilfully failed to deduct tax and NIC – yes – whether sums allocated to director’s loan account as consultancy fees and dividends impliedly for others for 2005/06 and 2006/07 in fact such fees and dividends – no – sums held to be income of appellant – whether appellant personally liable for tax and NIC on such sums again on basis that he received them knowing that employer wilfully failed to deduct tax and NIC – yes – appeal dismissed
Demack TJ
[2014] UKFTT 401 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525399
INCOME TAX – penalty for late submission of Employer’s annual return – whether there was a ‘reasonable excuse’ – no
[2014] UKFTT 348 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525348
INCOME TAX- late appeal against penalties of pounds 2800 imposed for late filing of 2009/10, 2010/11 and 2011/12 employer’s annual return.- appellant out of time- appeal dismissed
[2014] UKFTT 352 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525355
INCOME TAX – Assessment for additional tax after continuation – penalties – whether sufficient records delivered – whether income undeclared in light of family household expenditure – financial information of spouse not disclosed because of secrecy – Appeal allowed. Sections 12, 29, 34 and 36 of the Taxes Management Act 1970 and Part 1 Finance Act 2007
[2014] UKFTT 254 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525311
INCOME TAX – underdeclaration of takings – inadequacy of records – whether declared takings and other income insufficient to cover bank deposits and cash expenditure – agreed errors – presumption of continuity – appeal allowed
[2014] UKFTT 357 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525327
Late penalty imposed for late payment of tax – reasonable excuse – appeal dismissed and penalty upheld
[2014] UKFTT 341 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525321
PAYE – late payment penalty – reasonable excuse – appeal dismissed
[2014] UKFTT 251 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525272
FTTTx INCOME TAX – self-employed flying instructor with office at home – travel between home and two airfields where he gave flying lessons – deductibility of travel expenses and telephone expenses – whether travel expenses incurred wholly and exclusively for the purpose of his self-employment – no – whether amounts assessed in relation to telephone expenses were excessive – no – whether discovery assessments were valid – yes – appeal dismissed
[2014] UKFTT 214 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525240
FTTTX Paye – late lodging of employer’s annual return – appellants believed it had been successfully filed- failure of hmrc to advise appeallnts sooner that return not successfully filed – whether reasonable excuse – no – appeal dismissed
[2014] UKFTT 119 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525204
PAYE – Late lodging of employer’s annual return – Late intimation of failure to submit returns for previous years – No penalty notices issued for previous years so no appeal- dispute over extent of telephone contact with HMRC – Whether reasonable excuse – Yes – Appeal allowed
[2014] UKFTT 286 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525263
FTTTx CAPITAL GAINS TAX – INCOME TAX – application for an extension of time for the making of an appeal to the Tribunal – balancing exercise undertaken – O’Flaherty v HMRC [2013] UKUT 161 (TC) and HMRC v McCarthy and Stone (Developments) Ltd considered – Tribunal’s discretion exercised to refuse an extension in the light of the overriding objective of the Tribunal’s rules
[2014] UKFTT 274 (TC)
Bailii
Capital Gains Tax, Income Tax
Updated: 03 December 2021; Ref: scu.525254
Income tax – Penalty under Schedule 56 Finance Act 2009 for late payment of income tax – Appellant had reason to believe a time to pay arrangement had been agreed – whether reasonable excuse – yes – appeal allowed.
[2014] UKFTT 208 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525209
Income Tax – Schedule 24 Finance Act 2007 – Penalty for careless inaccuracy in return – special circumstances – suspension – appeal dismissed
[2014] UKFTT 513 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.526808
Income Tax/Corporation Tax : Penalty – individual tax return – penalties for late filing – whether properly imposed – no – no evidence that a valid notice to file under section 8(1) TMA 1970 had been given to the taxpayer by an ‘officer of the Board’ – appeal allowed
[2018] UKFTT 461 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.622367
Income Tax/Corporation Tax : Capital Allowances – INCOME TAX – capital allowances – facility for drying, conditioning and storage of grain – whether a ‘silo provided for temporary storage’ (CAA s 23 List C) – whether ‘plant or machinery’ (CAA s 11(4)(a))
[2019] UKFTT 32 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.632697
INCOME TAX – penalty for late payment of income tax due upon self assessment – whether there was a ‘reasonable excuse’ – no – whether there were special circumstances – no
[2014] UKFTT 376 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525322
Income Tax – PAYE – Penalty – late payment – reasonable excuse based on unforeseen trading circumstances – effect arising from insufficiency of funds – appeal allowed
[2014] UKFTT 388 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525317
Income Tax – surcharge liability – late payment – set off of losses – reasonable excuse – appeal allowed
[2014] UKFTT 207 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525237
The two companies had established schemes designed to minimise tax on payments to employees, using a purpose made company to take advantage of exemptions under section 423. In oe cse the Revenue appealed against rejection of its challenge,nd in the other the taxpayer.
Held: HMRC’s appeal failed, and that of the second company (UBS) succeeed. It was clear that the ordinary and natural sense of the words in question was that they required no more than that the forced sale provision be ignored. The argument that the scheme should be treated as merely a mechanism for the payment of cash should be rejected.
Rimer, Kitchin, Christopher Clarke LJJ
[2014] EWCA Civ 452
Bailii
Income Tax (Earnings and Pensions) Act 2003 423
England and Wales
Citing:
At FTTTX – Deutsche Bank Group Services (UK) Ltd v Revenue and Customs FTTTx 19-Jan-2011
Regulation 80, PAYE Regulations – Section 8, Social Security Contributions (Transfer of Functions, etc) Act 1999 – whether sums paid into a share scheme were earnings of the staff for whom they were paid – whether the shares purchased as part of the . .
At UT – UBS AG v HM Revenue and Customs UTTC 17-Sep-2012
UTTC Income Tax and NICs: scheme to deliver bonuses in form of shares avoiding income tax and NIC. S18(1) ITEPA Rule 2 – whether employee became ‘entitled to payment’ when amount of bonus determined. Ch 2 Part 7 . .
Cited by:
At CA – 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: 02 December 2021; Ref: scu.523826
INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – strike out application – appeal against refusal to repay income tax (PAYE) and NICs – overpaid income tax: claim did not meet requirements of Schedule 1A TMA 1970 – consideration of whether HMRC exercised care and management powers to waive requirements – held: they did not – hence Tribunal did not have jurisdiction – overpaid NICs: HMRC made decision that precondition to regulation 52 Social Security (Contributions) Regs 2001 application (that NICs paid in error) not satisfied – decision was subject to appeal to Tribunal – Tribunal had jurisdiction – application for strike out allowed in part (income tax) and dismissed in part (NICs)
[2021] UKFTT 389 (TC)
Bailii
England and Wales
Taxes – Other, Income Tax
Updated: 02 December 2021; Ref: scu.669779
ECJ Opinion – Tax legislation – Freedom of establishment – National Income tax – Taxation Group – Taxation of the activity of foreign permanent establishments of companies resident – Prevention of double taxation through imputation tax (imputation) – Reinstatement of losses previously taken into account in case of transfer of the permanent establishment within the group and disappearance of powers of taxation
Juliane Kokott AG
C-48/13, [2014] EUECJ C-48/13, [2014] EUECJ C-48/13
Bailii, Bailii
European, Income Tax
Updated: 01 December 2021; Ref: scu.522490
FTTTX Income tax, class 4 NIC, associated penalties and VAT dishonest evasion penalty – whether respective appeals settled by agreement – representative argued that agreement vitiated because he had mistaken extent of his authority – held, on the facts, that appeal of amendment/assessments relating to income tax and class 4 NICs settled by agreement but appeals of associated penalties and of VAT dishonest evasion penalties not so settled – mistake by representative as to his instructions irrelevant to this – appeal in relation to amendment/assessments therefore struck out but penalty appeals permitted to continue – but agreement reached as to amounts of undeclared takings inherent in settlement of direct tax appeal may not be re-opened in the penalty appeals
Poole TJ
[2014] UKFTT 171 (TC)
Bailii
Income Tax
Updated: 30 November 2021; Ref: scu.521809
FTTTx INCOME TAX – loss relief – admitted avoidance scheme – whether trade existed – no – if existed, when begun – whether manufactured payment representative of overseas dividend – no – whether payment an incidental cost of obtaining finance – no – scheme unsuccessful – whether if scheme succeeded it would fail on Ramsay principles – yes – appeals dismissed
[2014] UKFTT 175 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.521783
FTTTx Penalty – late payment of PAYE and NICs (FA 2009 Sch 56) – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – No – Appeal dismissed
[2014] UKFTT 152 (TC)
Bailii
Finance Act 2009 Sch 56
England and Wales
Taxes Management, Income Tax
Updated: 30 November 2021; Ref: scu.521798
FTTTx INCOME AND CAPITAL GAINS TAX – decision of tribunal in principle – hearing adjourned for parties to determine figures – subsequent allegations by appellant that tribunal misled by HMRC’s witness – whether misleading evidence – jurisdiction – quantification of income and capital gains tax due – whether jurisdiction to consider interest calculation and charge – relevance to calculation of penalties of settlement offer made by appellant –
[2014] UKFTT 200 (TC)
Bailii
England and Wales
Income Tax, Capital Gains Tax
Updated: 30 November 2021; Ref: scu.521791
FTTTx INCOME TAX – late application for full decision – late application to appeal against HMRC penalty decision for late submission of P35 – reliance on agent – whether reasonable excuse – no – whether penalty should be reduced for part-month – no – appeal dismissed and andpound;500 penalty upheld.
[2014] UKFTT 198 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.521782
FTTTx PAYE – Employer’s year-end return – penalties for late submission – whether submitted on time – no – whether penalties due – yes – whether penalties can be discharged on grounds of unfairness – no – whether finding that HMRC’s failure to send prompt reminders unfair – no – whether reasonable excuse for late submission – no – penalties confirmed-
[2014] UKFTT 153 (TC)
Bailii
Income Tax
Updated: 30 November 2021; Ref: scu.521796
Late payment – reasonable excuse
[2014] UKFTT 123 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.521744
INCOME TAX – late filing of personal (self assessment) return; whether appeal made in time – no – but discretion exercised to allow the same; whether reasonable excuse for late filing of return – no.
[2014] UKFTT 66 (TC)
Bailii
Income Tax
Updated: 30 November 2021; Ref: scu.521752
FTTTx Paye – late lodging of employer’s annual return – difficulties with hmrc software – email from hmrc confirming successful submission but actually treated as test submission – email confusing – appellants unaware return not successfully filed – whether reasonable excuse – yes – appeal allowed
[2014] UKFTT 118 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.521756
Income tax – surcharge for late payment – whether misunderstanding in conversations with HMRC was a reasonable excuse – no – appeal dismissed
[2010] UKFTT 241 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.422225
INITIAL AND SECOND SURCHARGE – late payment of tax – reasonable excuse
[2010] UKFTT 214 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.422221
Residence – taxpayer merchant seaman in full time employment abroad- whether his trips to the UK between voyages made him UK resident-whether he could rely on the fact that HMRC had treated him differently to other taxpayers in exactly the same position- whether he could rely on an extra statutory concession
[2010] UKFTT 231 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.422224
INCOME TAX – adjustments to self assessment – discovery assessment – – fairness of estimates by HMRC – penalties for failure to notify liability to income tax and for negligently delivering incorrect tax returns – appeal dismissed
[2010] UKFTT 230 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.422212
Income Tax/Corporation Tax : Appeal – PAYE/NIC – VAT – INCOME TAX – Best judgment assessments – Penalties – Assessments based on HMRC finding that Appellant paid unrecorded wages to staff the funds for which came from unrecorded profits from unrecorded sales, and that the Appellant made unrecorded sales of cigarettes
[2019] UKFTT 27 (TC)
Bailii
England and Wales
Taxes – Other, VAT, Income Tax
Updated: 30 November 2021; Ref: scu.632698
Income Tax/Corporation Tax : Profits
[2016] UKFTT 83 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.559921
INCOME TAX – Individual Tax Return – Self Assessment – late filing penalty – reasonable excuse – alleged confusion over amount of tax due – appeal dismissed
[2014] UKFTT 503 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.526809
INCOME TAX – Employment Income – appeal against HMRC’s refusal to issue NT (nil-tax) PAYE code – pilot resident in UK working for Hong Kong airline and subject to tax in Hong Kong – whether application of UK / Hong Kong Double Taxation Agreement had effect that only Hong Kong had taxing rights over appellant’s remuneration- no – whether remuneration not subject to PAYE regime because of territorial limitations – no- appeal dismissed in principle
[2014] UKFTT 220 (TC), [2014] STI 1914, [2014] SFTD 979
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.525217
The taxpayers challenged decisions by the Revenue to apply section 858 of the 2005 Act so as to tax income earned as UK residents but as partners in an isle of Man partnership.
Held: The claim should be reconstituted as a claim for judicial review and heard together with the appeal in Huitson.
[2010] EWCA Civ 558, [2010] BTC 615
Bailii
Income Tax (Trading and other Income) Act 2005 858
England and Wales
Citing:
Cited – Huitson, Regina (on The Application of) v Revenue and Customs Admn 28-Jan-2010
The claimant sought to challenge section 58 of the 2008 Act, which imposed retrospective liability for tax, in breach of the defendant’s human rights obligations. He worked as an IT consultant through an intermediary company in the Isle of Man whose . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 30 November 2021; Ref: scu.416106
AGENCY WORKERS – income tax and NICs – temporary staff for airport duty-free shops booked for a morning or afternoon shift – whether obligation to provide personal services – no because unfettered right of substitution – whether subject to, or to the right of, supervision, direction or control as to the manner in which he renders those services – yes – appeal allowed
[2010] UKFTT 148 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.422208
Income tax – closure notice – discovery assessment – penalties – commission on hawala business – appeal dismissed
[2010] UKFTT 248 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.422234
INCOME TAX – preliminary point – whether tribunal should exercise its discretion to grant extension of time to allow a late appeal – appeal itself made many year after disputed decision made – application refused
[2010] UKFTT 229 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.422232
UTTC Non-approved retirement benefits scheme – refusal of relief from income tax in respect of payments by employer – proper procedure for challenge by taxpayer – judicial review or statutory appeal Non-approved retirements benefits scheme – refusal of relief after issue of closure notice – whether too late to challenge refusal in appeal against closure notice (if statutory appeal were the correct route of challenge) Non-approved retirements benefits scheme – section 392 Income Tax (Earnings and Pensions) Act 2003 – substitution of taxpayer’s brother for taxpayer as beneficiary – meaning of ‘event’ – whether substitution was a ‘payment’ if made pursuant to a moral but not legal obligation – whether payments by the brother to the taxpayer out of benefits under the scheme could be in substitution for benefits for the taxpayer
[2014] UKUT 68 (TCC)
Bailii
England and Wales
Income Tax
Updated: 29 November 2021; Ref: scu.521229
UTTC INCOME TAX – penalty for careless inaccuracy within a self assessment return leading to understatement of liability to tax – appellant in receipt of compensation payment exceeding andpound;30,000 on termination of employment – appellant failed to include payment in tax return – compensation sum subsequently taxed and penalty levied – appeal against penalty – FTT held that appellant had been careless and penalty affirmed – FTT decision upheld and appellant’s appeal dismissed’
[2013] UKUT 575 (TCC)
Bailii
England and Wales
Income Tax
Updated: 29 November 2021; Ref: scu.521026
UTTC Carrying on a trade – Edwards v Bairstow [1956] AC 14 – R(Jones) v First-tier Tribunal [2013] UKSC 19 – business involving the exploitation of films with a view to profit – section 609 ITTOIA
[2013] UKUT 639 (TCC), [2014] BTC 503, [2014] STC 1114
Bailii
England and Wales
Citing:
See Also – HM Revenue and Customs v Eclipse Film Partners No35 Llp UTTC 22-Mar-2013
UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying . .
Lists of cited by and citing cases may be incomplete.
Income Tax, Media
Updated: 29 November 2021; Ref: scu.521030
Appela against rejection of appeal against order that tax saving scheme was ineffective.
Held: The Scheme fails on the points decided by the UT, and that Mr Barnes’s appeal against the terms of the closure notice issued by HMRC is unsuccessful.
MacFarlane, Vos LJJ, Sir Timothy Lloyd
[2014] EWCA Civ 31
Bailii
England and Wales
Income Tax
Updated: 29 November 2021; Ref: scu.520802
The annuities granted by a life assurance company were charged upon the whole funds of the company. Its income from interest on investments, dividends, and rents was very much larger than the amount of the annuities, and without this branch of income there would have been a deficit instead of a profit on a year’s trading. The income from interest, dividends, and rents was taxed at the source, and the income tax so paid was more than if the company had been assessed on nett profits under Schedule D. In paying the annuities the company deducted the amount of the income tax due in respect thereof, which it retained.
Held that the company was not bound to account to the Inland Revenue for the income tax so deducted
Lord Chancellor Loreburn, Lord Ashbourne, Lord Atkinson, and Lord Gorell
[1909] UKHL 94
Bailii
Scotland
Income Tax
Updated: 29 November 2021; Ref: scu.620598
Income Tax/Corporation Tax : Penalty – Income tax – fixed and daily penalties for late filing of self-assessment returns for two years – application for permission to appeal out of time – Appellant became employed after a period of self-employment – provided his employers with a P46 and P45 notifying change of address – HMRC unaware of change and issued notice to file to wrong address – whether Appellant had shown reasonable excuse – yes – appeal allowed
[2019] UKFTT 10 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 November 2021; Ref: scu.632700
Income Tax/Corporation Tax : Losses – – sideways relief for farming losses – application of sections 67 and 68 Income Tax Act 2007 – reasonable expectation of profits test – appeal allowed
[2018] UKFTT 453 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 November 2021; Ref: scu.622364
Income tax – s95 TMA 1970 – penalties for inaccuracies in tax returns – appeal against notice of assessment, closure notice and penalty assessments – whether profits correctly assessed by HMRC – yes – Appeal dismissed
[2014] UKFTT 259 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 November 2021; Ref: scu.525262
FTTTX INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse -proportionality – appeal dismissed
[2013] UKFTT 746 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 November 2021; Ref: scu.519644
FTTTx INCOME TAX – 2006-07 partnership return amended following enquiry – whether profits for that tax year understated – whether partnership statements for the following four tax years should be amended in accordance with the principle of continuity – whether penalties charged should be upheld – held that profits not understated – all appeals allowed
[2013] UKFTT 742 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 November 2021; Ref: scu.519636
FTTTx Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether insufficiency of funds reasonable excuse – no – whether lack of specific warning a reasonable excuse – no- whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – whether a reasonable excuse for late payment – no – Appeal dismissed
[2013] UKFTT 702 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 November 2021; Ref: scu.519600
FTTTx Penalties for late payment of Income Tax – Appellant waited for confirmation of her self-assessment record from HMRC – whether reasonable excuse – no – Appeal dismissed.
Michael S Connell, Atkinson TJJ
[2013] UKFTT 705 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 November 2021; Ref: scu.519608
Penalties – PAYE – late lodging of P35 – whether reasonable excuse – No – late Notice of Appeal – Sections 49, 98A, and 118 TMA – Appeal dismissed
[2013] UKFTT 708 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 November 2021; Ref: scu.519590
Paye – self-assessment – tax return submitted on paper late in error then electronically in time – whether this allowed – whether reasonable excuse – no – appeal dismissed
[2014] UKFTT 33 (TC)
Bailii
England and Wales
Income Tax
Updated: 28 November 2021; Ref: scu.519564
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 income had arisen. The taxpayer argued that the assessments hould apply for the year in which the scheme lost its approval.
Held: The appeal failed.
Moses, Patten, Beatson LJJ
[2013] EWCA Civ 1683, [2014] 1 WLR 2209, [2014] WLR(D) 12, [2014] Pens LR 135, [2014] STI 255, [2014] STC 2136, [2014] BTC 2
Bailii, WLRD
Income and Corporation Taxes Act 1988 591B(1)
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 . .
Appeal from – John Mander Pension Trustees Ltd v Revenue and Customs – FTC/88/2011 UTTC 28-Jan-2013
UTTC Income tax – charge on retirement benefits scheme administrator under s591C ICTA 88 on cessation of approval of scheme – whether assessments raised in respect of correct year of assessment – whether raised . .
Cited by:
Appeal from – 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: 28 November 2021; Ref: scu.519320
Application to set aside – refused – no unfair hearing.
[2013] UKFTT 638 (TC)
Bailii
Taxes – Other, Income Tax, Corporation Tax
Updated: 26 November 2021; Ref: scu.517753
FTTTx Income Tax – Whether payment of 300,000 euros (215,455 pounds) to settle German litigation was an expense incurred wholly and exclusively for the purposes of the trade or profession of an individual partner – Whether the payment was revenue or capital expenditure – Whether deductible under s 34 Income Tax (Trading and Other Income) Act 2005 – Appeal allowed
Brooks TJ
[2013] UKFTT 576 (TC)
Bailii
Income Tax (Trading and Other Income) Act 2005 34
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.517745
FTTTx TYPE OF TAX – PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced – Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return. Yes
[2013] UKFTT 602 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.517744