FTTTx Income tax – whether the Appellant should be approved under section 344 ITEPA (entitling its members to a deduction from employment earnings in respect of annual subscriptions) – whether Appellant’s activities carried on otherwise than for profit – held yes – whether Appellant’s activities wholly or mainly directed to objects within section 344(2) ITEPA – held no – appeal dismissed
[2013] UKFTT 605 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.517734
FTTTx INCOME TAX – section 424 Income Tax (Earnings and Pensions) Act 2003 – whether gain chargeable to income tax as employment income – whether shares disposed of by Appellant were conditional shares – yes – penalty under section 95(1)(a) Taxes Management Act 1970 – whether Appellant negligently delivered a tax return – yes – whether penalty under section 97AA(1)(b) Taxes Management Act 1970 for failure to produce documents – no reasonable excuse – appeals dismissed
[2012] UKFTT 578 (TC)
Bailii
England and Wales
Income Tax, Taxes Management
Updated: 26 November 2021; Ref: scu.517740
FTTTx INCOME TAX – failure to file P35 by the due date – whether the company has a reasonable excuse – no – whether the penalty is disproportionate – no – whether Tribunal has jurisdiction to consider if the penalty was unfair – no – appeal dismissed and penalty confirmed.
[2013] UKFTT 591 (TC)
Bailii
Income Tax
Updated: 26 November 2021; Ref: scu.517728
FTTTx TYPE OF TAX – PAYE – late payment of monthly PAYE – whether payments made late – Yes. 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, yes for one payment, whether Special reduction should apply – No. Appeal allowed in part
[2013] UKFTT 622 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.517743
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 for part of the period .
[2013] UKFTT 600 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.517739
FTTTx Income tax – surcharge for late payment – reasonable excuse – online system appeared to allow for tax to be recovered through PAYE code the following year – other evidence showed that the Appellant was aware of his obligation to pay well before the surcharge deadline – appeal dismissed
[2011] UKFTT 400 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.443134
Income Tax – Income Tax (Earnings and Pensions) Act 2003 – Car Fuel Benefit Charge – whether car fuel charge due on company owned motor car used for private use – whether sufficient evidence to prove that fuel costs incurred by the company were for business use only or that any private use element was reimbursed – Appeal dismissed.
[2011] UKFTT 324 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.443055
Income tax – appeals against information notices under Schedule 36 FA 2008 – whether taxpayer’s records were statutory records – held yes in part – appeals against notices to produce statutory records struck out – whether other information reasonably required for purposes of checking taxpayer’s tax position – held yes – appeal dismissed and notice confirmed
[2012] UKFTT 312 (TC)
Bailii
England and Wales
Income Tax
Updated: 26 November 2021; Ref: scu.462695
FTTTx PAYE – incomplete P46 forms for new employees – employer’s failure to deduct basic rate tax – appeal against determination under regulation 80 Income Tax (PAYE) Regulations 2003 – appeal dismissed.
[2013] UKFTT 610 (TC)
Bailii
Income Tax (PAYE) Regulations 2003 80
income Tax
Updated: 25 November 2021; Ref: scu.517715
FTTTx 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 – No.
[2013] UKFTT 623 (TC)
Bailii
Income Tax
Updated: 25 November 2021; Ref: scu.517688
Income tax – surcharge under section 59BTMA – offset of overpaid PAYE for later year – reasonable excuse – adjustment to tax code under reg 14 and 186 PAYE Regs – whether HMRC failure to have regard to tax owing gave rise to reasonable excuse
[2012] UKFTT 523 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 November 2021; Ref: scu.466109
INCOME TAX – Taxes Management Act 1970, Section 12B – records to be kept for the purpose of returns – rental income, expenses from rental income and repairs in connection with a let property – whether sufficient records were kept and preserved – whether loss of tax brought about by carelessness – lack of evidence – Appeal dismissed.
[2012] UKFTT 293 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 November 2021; Ref: scu.462694
INCOME TAX – high income child benefit charge – penalties for failure to notify – reasonable excuse – no – appeal dismissed
[2020] UKFTT 307 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 November 2021; Ref: scu.653149
INCOME TAX – Permission to appeal out of time -penalties for failure to make returns – Section 93 of the Taxes Management Act 1970 and Schedule 55 of the Finance Act 2009
[2020] UKFTT 309 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 November 2021; Ref: scu.653148
FTTTx INCOME TAX – PAYE – P35 annual return – electronic submission – whether HMRC’s email message amounted to confirmation of filing – no – no effective filing until after due date – penalty imposed – penalty confirmed
PROCEDURE – appropriate steps after receipt of summary decision – requirement to make request for full facts and findings before considering any possible further appeal
NATURE OF TRIBUNALS – independence from parties
[2013] UKFTT 553 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 November 2021; Ref: scu.516917
FTTTx INCOME TAX – UK-USA Double Tax Agreement SI 2002/2848 – whether pension income from the World Bank’s retirement scheme was eligible for relief from UK income tax as income from a ‘pension scheme established in’ the USA for the purposes of the Agreement – articles 17(1)(b) and 3(1)(o) considered – held the scheme was not ‘established in’ the USA because it was not established under and in conformity with the USA’s tax legislation relating to pension schemes
PROCEDURE – whether an assessment to recover tax repaid on the now-disputed basis that the income was eligible for relief under the Agreement was competent – section 29 TMA considered – held the assessment was competent as a discovery assessment and that the conditions in both s.29(4) and s.29(5) were satisfied – appeal dismissed
[2013] UKFTT 554 (TC), [2014] SFTD 290, 16 ITL Rep 355
Bailii
England and Wales
Income Tax, International
Updated: 22 November 2021; Ref: scu.516906
FTTTx INCOME TAX AND NICs – tax assessments and penalty assessments – whether SOCA had reasonable grounds to suspect income accruing to appellant due to criminal conduct so that s. 317(1)(a) Proceeds of Crime Act 2002 applied giving it jurisdiction – yes – whether tax assessments for 2004/05 and 2005/06 raised timeously – yes – was cash received by appellant by way of income – yes – whether quantum of tax assessments correct – yes – whether level of penalties excessive – no – appeal dismissed.
[2013] UKFTT 555 (TC)
Bailii
Income Tax
Updated: 22 November 2021; Ref: scu.516898
FTTTx 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 545 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 November 2021; Ref: scu.516892
FTTTx 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 there was reasonable excuse for late submission of return – No
[2013] UKFTT 543 (TC)
Bailii
Income Tax
Updated: 22 November 2021; Ref: scu.516885
FTTTX INCOME TAX: Employers Annual Return (forms P35 and P14); failure to file on time; problems with registering for electronic filing; tribunal’s right to set penalty aside on grounds of ‘fairness’; jurisdiction of the tribunal.
[2013] UKFTT 526 (TC)
Bailii
Income Tax
Updated: 22 November 2021; Ref: scu.516869
Tax credits and family credit
[2013] UKUT 484 (AAC)
Bailii
Income Tax
Updated: 22 November 2021; Ref: scu.516824
Surcharge for late payment of tax – tax paper did not receive Her Majesty’s Revenue and Customs confirmation of tax due until after tax was due for payment – whether reasonable excuse – surcharge confirmed
[2010] UKFTT 217 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 November 2021; Ref: scu.422233
Late filing penalties and late payment surcharges for self-assessment income tax returns for multiple years – sections 93 and 59C TMA 1970 – Whether a reasonable excuse – Taxpayer’s medical condition – Appeals allowed in part
[2010] UKFTT 225 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 November 2021; Ref: scu.422215
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether payments made in time – reasonable excuse for late payment – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – appeal dismissed.
[2013] UKFTT 511 (TC)
Bailii
Income Tax
Updated: 21 November 2021; Ref: scu.516295
Income tax; failure to file self assessment return on time; penalties; s.118(2) TMA; reasonable excuse for failure made out; tax related surcharges for late payment; no reasonable excuse established; s 59C (9) TMA.
[2012] UKFTT 292 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 November 2021; Ref: scu.462722
INCOME TAX – amendment of self assessment returns to reflect undeclared income of partnership -income not declared – appeal dismissed
[2012] UKFTT 239 (TC)
Bailii
England and Wales
Income Tax
Updated: 21 November 2021; Ref: scu.462702
Mummery, Lloyd, LJJ, Sir Mark Waller
[2010] EWCA Civ 893, [2010] STI 2378, [2010] STC 2584, [2010] BTC 692
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.421210
(Hong Kong) At first instance the judge found that the deputy commissioner lacked jurisdiction to make two determinations since he had not done so within a reasonable time required by the imperative language of the statute. The Court of Appeal reversed the decision.
Held: The delay on a Commissioners decision took it outside the allowable ‘reasonable time’ but the decision remained valid. The Board considered the distinction between two types of regulatory requirements, (1) requirements of a purely regulatory character where a failure to comply would never invalidate the act, and (2) requirements where a failure to comply would not invalidate an act provided that there was substantial compliance.
Lord Slynn of Hadley said: ‘their Lordships consider that when a question like the present one arises – an alleged failure to comply with a time provision – it is simpler and better to avoid these two words ‘mandatory’ and ‘directory’ and to ask two questions. The first is whether the legislature intended the person making the determination to comply with the time provision, whether a fixed time or a reasonable time. Secondly, if so, did the legislature intend that a failure to comply with such a time provision would deprive the decision maker of jurisdiction and render any decision which he purported to make null and void?
In the present case the legislature did intend that the Commissioner should make his determination within a reasonable time . . If the Commissioner failed to act within a reasonable time he could be compelled to act by an order of mandamus. It does not follow that his jurisdiction to make a determination disappears the moment a reasonable time has elapsed. If the court establishes the time by which a reasonable time is to be taken as having expired, which will depend on all the circumstances, including factors affecting not only the taxpayer but also the Inland Revenue, it would be surprising if the result was that the commissioner had jurisdiction to make the determination just before but not just after that time. Their Lordships do not consider that that is the effect of a failure to comply with the obligation to act within a reasonable time in the present legislation. Such a result would not only deprive the government of revenue, it would also be unfair to other taxpayers who need to shoulder the burden of government expenditure; the alternative result (that the commissioner continues to have jurisdiction) does not necessarily involve any real prejudice for the taxpayer in question by reason of the delay.’
Lord Slynn of Hadley
Gazette 19-Oct-1994, [1994] 1 WLR 1286, [1995] 1 All ER 367
England and Wales
Citing:
Followed – London and Clydeside Estates v Aberdeen District Council HL 8-Nov-1979
Identifying ‘maandatory’ and ‘regulatory’
The appellants had sought a Certificate of Alternative Development. The certificate provided was defective in that it did not notify the appellants, as required, of their right to appeal. Their appeal out of time was refused.
Held: The House . .
Cited by:
Cited – Charles v The Judicial and Legal Service Commission and The Disciplinary Tribunal PC 19-Jun-2002
PC (Trinidad and Tobago) Disciplinary proceedings had commenced against the appellant, the chief magistrate, but the time limits had not been followed. The appellant argued that the time limits were mandatory. . .
Cited – Regina v Soneji and Bullen HL 21-Jul-2005
The defendants had had confiscation orders made against them. They had appealed on the basis that the orders were made more than six months after sentence. The prosecutor now appealed saying that the fact that the order were not timely did not . .
Cited – North Somerset District Council v Honda Motor Europe Ltd and Others QBD 2-Jul-2010
Deleayed Rates Claims Service made them Defective
The council claimed that the defendants were liable for business rates. The defendants said that the notices were defective in not having been served ‘as soon as practicable’, and further that they should not be enforced since the delay had created . .
Cited – Abdi, Regina v CACD 31-Jul-2007
The appellant had been convicted of a sexual assault on a boy, and recommended for deportation on completion of his sentence. He had not however been served with notice of the possibility of such an order, as required by section 6 of the 1971 Act, . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 20 November 2021; Ref: scu.90290
INCOME TAX – failure to file a PAYE real time information return on time – penalty for late filing – properly imposed – no reasonable excuse – no special circumstances – appeal dismissed
[2020] UKFTT 313 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.653140
FTTTx Income Tax – Enterprise Zone – Industrial Buildings Allowance – whether a laundry building in an Enterprise Zone is a ‘commercial building’ – Yes – Sections 271 and 281 Capital Allowances Act 2001 – nature of ‘first use’ – Sections 305 and 307 – Appeal allowed
[2013] UKFTT 468 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.515567
FTTTx INCOME TAX – RandW CONCESSIONS – Discovery Assessment valid – Assessment in relation to section 419 claim upheld – NI Section 8 Decision out of time 2000/01 to 2003/04 – Liable to pay class 1A NI 2004/05 and 2005/06 – Penalty at 20% – Appeal allowed in part.
INCOME TAX – Mr RHODES – Discovery Assessments valid except 2004/05 loan benefit – 2005/06 loan benefit upheld – Car and fuel benefits in respect of Porsche and Mercedes motor vehicles upheld – Benefit re transfer of Mercedes reduced to andpound;6,000 – Benefit re transfer of Volvo discharged Penalty reduced to 20% – Appeal allowed in part.
[2013] UKFTT 431 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.515224
FTTTx INCOME TAX; provision of consultancy services; unformed company; fee for services subsequently paid to newly formed company after services performed; substance and commercial effect of arrangements; accounting treatment of fee; generally accepted accounting practice; corporation tax on fee paid by newly formed company; whether Appellant contractually or by reason of principles of unjust enrichment entitled to the same consultancy fee as individual and also liable to pay income tax thereon – No. Whether Appellant acting as promoter of unincorporated company under obligation to account for fee – No. Whether consultancy fee should be treated as miscellaneous income of Appellant – No. Statutory Penalty – Appellant relying on accounts accepted as accurate by HMRC; whether Appellant’s conduct negligent conduct – No. Income Tax (Trading and Other Income) Act 2005 ss 5, 8, 25, 34, 687, 689; Companies Act 1985 s36C; Appeal ALLOWED
[2013] UKFTT 445 (TC)
Bailii
Income Tax
Updated: 20 November 2021; Ref: scu.515209
FTTTx INCOME TAX – undeclared profits – whether assessments ought to be reduced – burden on appellant to show she was overcharged – burden not discharged – assessments and penalty determination upheld – appeal dismissed
[2013] UKFTT 414 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.515186
FTTTx INCOME TAX – penalty for late payment of income tax balancing payment – whether tribunal has jurisdiction where HMRC’s decision flawed – yes – whether tribunal is bound to allow the appeal where HMRC’s decision flawed – no – whether accountant’s negligence or fact owed money by Legal Services Commission amounted to reasonable excuse or special circumstances – no
[2013] UKFTT 399 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.515182
FTTTx INCOME TAX – Self Assessment – Closure Notice under s28A TMA 1970 – whether Appellant’s tax return incorrect – found, yes – whether Appellant had shown that HMRC’s proposed additions to that Self Assessment were not justified – found, yes, in part – appeal allowed in part.
[2013] UKFTT 402 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.515185
FTTTx INCOME TAX – penalty for late return – paragraph 3 Schedule 55 Finance Act 2009 – alleged late submission of paper tax return followed by timely submission of online return – whether paper tax return a valid return – onus of proof in relation to penalties – no evidence that a valid paper return filed – appeal allowed
[2013] UKFTT 408 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.515184
FTTTx INCOME TAX application to make a late appeal against assessment – Tribunal found that appellant had arguable case that assessment was too high – appeal made late due to misleading advice from HMRC and accountant – in interest of fairness and justice application to make late appeal is allowed
[2013] UKFTT 409 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.515174
Income tax return-Penalty for late return (Taxes Management Act 1970 s.93(2))-Reasonable excuse-Appeal dismissed
[2012] UKFTT 232 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.462698
INCOME TAX – amendment to self assessment – evidence of expenditure claimed – amendment confirmed – penalty for negligent conduct confirmed – appeal dismissed
[2012] UKFTT 255 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 November 2021; Ref: scu.462692
Penalties – late payment of PAYE – Schedule 56 Finance Act 2009 – Reasonable excuse – Appeal allowed in part
[2012] UKFTT 448 (TC)
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.466057
FTTTx Appeal against penalties imposed on Appellants under Section 95A (1)(a)(i) of the Taxes Management Act 1970 on basis that the abatements allowed were not sufficient having consideration to all the facts- appeal allowed in part in respect of abatement allowed by the tax inspector for co-operation
[2011] UKFTT 220 (TC)
Bailii
Taxes Management Act 1970 95A(1)(a)(I)
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.442991
Penalties. Surcharges. Honest mistake. Reasonable excuse.
[2012] UKFTT 459 (TC)
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.466052
INCOME TAX – PAYE – HMRC informing Appellant of figure for ‘previous pay’ relating to an employee’s earlier employment in previous tax year – Appellant not including that figure on deductions working sheet – Reg 80 determination on basis that tax due under Reg 68 for failure to operate employee’s code – Reg 68 only applies to non-RTI employers – whether determination valid – held, no – whether statutory basis for requirement to include previous pay – held, no – reasonable care in any event – appeal allowed – HMRC’s provision of out-of-date legislation and post-dated guidance.
[2020] UKFTT 314 (TC)
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.653146
‘Ordinarily resident’
[2018] UKUT 378 (TCC)
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.632164
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment return on time – Appellant was caring for her mother – her computer broke down and she lost all her data – her agent was very busy – six month delay – whether reasonable excuse – no – appeal dismissed
[2018] UKFTT 734 (TC)
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.632486
Income Tax – Pension Scheme – Unauthorised Payments Charge
[2018] UKUT 397 (TCC)
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.632159
INCOME TAX -‘partnerships engaging in sale and leaseback of films and partners claiming losses under film acquisition relief provisions ss130-140 ITTOIA -‘ whether trading – held no – appeal dismissed -‘ if trading, whether business carried on on a commercial basis’ amount of acquisition expenditure incurred in respect of original master version of The Queen -‘ whether partnership loss rules s118ZE ICTA restrict use of any loss -‘ whether Proteus’s relevant period less than 12 months s138 of ITTOIA -‘ whether expenditure of a revenue nature JUDICIAL REVIEW -‘ whether claimants had legitimate expectation derived from HMRC’s Business Income Manual’ whether claimants had legitimate expectation derived from HMRC’s settled practice -‘ whether HMRC acted with conspicuous unfairness
[2015] UKUT 211 (TCC), [2015] STC 1975, [2015] STC 2135
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.549087
Self-Assessment – failure to submit return – whether reasonable excuse since no returns provided by HMRC – no – appeal dismissed
[2014] UKFTT 206 (TC)
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.525231
INCOME TAX – 1st and 2nd surcharges and 30 day, 6 month and 12 month penalties totalling pounds 315.68 for failing to pay income tax on time – no reasonable excuse – appeal dismissed
[2014] UKFTT 230 (TC)
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.525219
Income Tax – deduction of tax on payment of interest arising in the UK – s874 ITA.
[2014] UKFTT 223 (TC)
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.525229
Penalty – late payment of PAYE and NICs – FA 2009 Schedule 56 – whether lack of specific warning of penalties a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether a reasonable excuse existed for late payment – no – appeal dismissed
[2014] UKFTT 235 (TC)
Bailii
England and Wales
Taxes – Other, Income Tax
Updated: 19 November 2021; Ref: scu.525228
Income tax – penalty for late return- whether notice to deliver return given to taxpayer
[2012] UKFTT 237 (TC)
Bailii
England and Wales
Income Tax
Updated: 19 November 2021; Ref: scu.462700
FTTTX INCOME TAX – PAYE and NIC – Rule 18 lead cases – tax avoidance scheme – bonuses – restricted securities – liquidation distribution – Ch 2 Part 7 ITEPA 2003 – the Ramsay principle – appeals dismissed
[2013] UKFTT 387 (TC)
Bailii
England and Wales
Income Tax
Updated: 18 November 2021; Ref: scu.514186
FTTTX Income tax – company distribution – purchase of own shares – failure to comply with Companies Act requirements but payment actually received by director/shareholder – whether valid distribution – whether amounts actually received by director/shareholder taxable as distribution under s. 209(2)(b) ICTA 88 – no – appeal allowed
[2013] UKFTT 394 (TC)
Bailii
England and Wales
Income Tax
Updated: 18 November 2021; Ref: scu.514180
The taxpayer company appealed against a finding that actors engaged by it were employees and not independent contractors.
Sir James Munby P FD, Rimer LJ, Sir Stanley Burnton
[2013] EWCA Civ 867
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513553
Self assessment – late paper return – timely electronic return for same period – question whether penalty due – yes – reasonable excuse for late return – no
[2012] UKFTT 499 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.466087
Self Assessment – late return – reasonable excuse – no
[2012] UKFTT 511 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.466075
FTTTx INCOME TAX – whether self-assessed tax paid late so as to attract surcharges – subcontractor completing accounts and tax returns on an accruals basis – Contractor not paying for work done until the following tax year – whether CIS deductions made by the Contractor are offset against the subcontractor’s SA tax on his profits from that work – held, the deductions are offset – the Tribunal’s jurisdiction considered – held, not a tribunal of full jurisdiction – whether HMRC behaved unlawfully – no – whether legislation can be read down to allow Tribunal to consider reasonable excuse – yes – whether reasonable excuse – yes – surcharges set aside and appeal allowed
[2013] UKFTT 307 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513457
FTTTx INCOME TAX – penalty – paragraph 3 Schedule 55 Finance Act 2009 – late return for the income tax year ended 5 April 2011 – trustee return – online filing after 31 October 2011 – need to purchase commercially available software – whether reasonable excuse: no – appeal dismissed
[2013] UKFTT 282 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513467
FTTTx INCOME TAX – PENALTY FOR LATE FILING OF END OF YEAR PAYE RETURN – Whether the Appellant filed the return on time – No – Did the Appellant have a reasonable excuse for default – No – Appeal dismissed.
[2013] UKFTT 303 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513449
FTTTx INCOME TAX – PENALTY FOR LATE FILING OF END OF YEAR PAYE RETURN – Whether the Appellant filed the return on time – No – Did the Appellant have a reasonable excuse for default – No – Appeal dismissed.
[2013] UKFTT 305 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513470
PAYE – late payment – penalty – whether there was a reasonable excuse – appeal dismissed
[2012] UKFTT 442 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.466039
The main object of the Society was political viz, the repeal of the Cruelty to Animals Act 1876, and for that reason the Society was not established for charitable purposes only and was not entitled to exemption from tax. An organisation whose aims could be seen as harmful to the public could not be recognised as a charity. the object of repealing the Act of 1876 was ‘a main object, if not the main object, of the Society, to obtain an alteration of the law.’
Seeking an amendment of acts of parliament, or even their repeal, where that is ancillary to one of the established charitable objects in common law did not deprive an organisation of its charitable status. But this society ‘has chosen to restrict its attack upon cruelty to a narrow and peculiar field, and it has adopted as its leading purpose the suppression of vivisection by legislation’
Lord Simonds said that there may be circumstances in which the Court will in a later age hold an object not to be charitable which has in earlier ages been held to possess that virtue. And the converse case may be possible. That degree of uncertainty in the law must be admitted.
Lord Simonds said: ‘Nowhere perhaps did the favour shown by the law to charities exhibit itself more clearly than in the development of the doctrine of general charitable intention, under which the court, finding in a bequest (often, as I humbly think, on a flimsy pretext) a general charitable intention, disregarded the fact that the named object was against the policy of the law . .’
Wright, Porter, Simonds, Norman LL
[1948] AC 31, [1947] UKHL 4, [1947] 2 All ER 217
Bailii
Cruelty to Animals Act 1876
England and Wales
Citing:
Cited – Income Tax Special Commissioners v Pemsel HL 20-Jul-1891
Charitable Purposes used with technical meaning
The House was asked whether, in a taxing statute applying to the whole of the United Kingdom and allowing for deductions from and allowances against the income of land vested in trustees for charitable purposes, the words ‘charitable purposes’ . .
Cited by:
Cited – Attorney General v British Museum ChD 27-May-2005
The trustees brought a claim against the Attorney-General seeking clarification of their duties and powers to return objects which were part of the collection in law, but where a moral duty might exist to return it to a former owner. Here drawings . .
Cited – Gilmour v Coats HL 1949
Prayers Alone did not make Convent Charitable
A trust to apply the income of a fund for all or any of the purposes of a community of Roman Catholic Carmelite nuns living in seclusion and spending their lives in prayer, contemplation and penance, was not charitable because it could not be shown . .
Cited – Lehtimaki and Others v Cooper SC 29-Jul-2020
Charitable Company- Directors’ Status and Duties
A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was . .
Lists of cited by and citing cases may be incomplete.
Charity, Income Tax
Updated: 17 November 2021; Ref: scu.220239
The court asked as a question of principle as to whether Parliament ever intended to allow capital expenditure to be deductible as an expense against income.
Held: ‘the expenditure is something which if you were looking at profits and gains under Schedule D would be deductible as a sum of money wholly and exclusively expended for the purpose of making profits and gains.’
Croom-Johnson J
(1949) 31 TC 266
England and Wales
Cited by:
Cited – Camas Plc v HM Inspector of Taxes ChD 7-Jul-2003
An investment company sought to set against its liability to corporation tax, the various costs of taking over another company. They argued that as an investment company these were not costs of the purchase and could be set against tax.
Held: . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 17 November 2021; Ref: scu.184470
FTTTx INCOME TAX – loss relief – section 66 Income Tax Act 2007 – whether trade carried on with a view to the realisation of profits – no – appeal dismissed
[2013] UKFTT 374 (TC)
Bailii
Income Tax Act 2007 66
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513512
FTTTx INCOME TAX – late filing of appeal – Sections 49 C, D and H Taxes Management Act 1970 – whether late appeal allowed — Yes. Appeal allowed.
[2013] UKFTT 376 (TC)
Bailii
Taxes Management Act 1970 49
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513513
FTTTx Income tax – Alleged trade of managing professional golfers – Loss relief claims against earlier income – Whether Appellant was ‘trading’ – if so, whether the trade was conducted on a commercial basis with a view to the realisation of profits – Appeal dismissed
[2013] UKFTT 352 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513493
FTTTx INCOME TAX – scholarship income – s 776 ITTOIA 2005 – benefits-in-kind – s 212 ITEPA 2003 – predecessor legislation in ss 165 and 331 ICTA 1988 – whether scholarships paid to sons of director – yes – whether scholarships taxable on father – yes – appeal dismissed
[2013] UKFTT 369 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513487
FTTTx INCOME TAX – PAYE – Regulation 72(5) direction – Appeal against refusal to make direction – Failure of Appellant to make proper deductions – Whether Appellant had taken reasonable care to comply with regulations – No – appeal dismissed
[2013] UKFTT 341 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513497
FTTTx INCOME TAX – procedure – tax liabilities agreed but dispute over allocation of payments, and whether payments or repayments made or to be made – jurisdiction of Tribunal – Rule 8(2) –
Held: no jurisdiction over debt collection dispute relating to agreed tax liabilities – proceedings struck out
[2013] UKFTT 374 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513506
FTTTx INCOME TAX – registered pension scheme – Part 4 Finance Act 2004 – unauthorised employer payment – scheme sanction charge on scheme administrator – whether charge should be discharged pursuant to section 268 or otherwise set aside – appeal dismissed
[2013] UKFTT 328 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513505
FTTTx INCOME TAX – self assessment return – appeal against closure notice with amendments – whether employment- related security option – yes – whether Income Tax (Earnings and Pensions) Act 2003 Part 7 Chapter 5 applies to employer’s scheme – yes – whether there was a deductible amount for consideration – no – appeal dismissed – Tribunal procedure – costs under complex track – no ‘opt out’ received from representative- whether appellant potentially liable for HMRC’s costs – yes.
[2013] UKFTT 349 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513491
FTTtx INCOME TAX – surcharge for failure to pay tax on time – reasonable excuse – application for time to pay agreement – application not finally dealt with by HMRC – whether taxpayers’ reliance on expectation that HMRC would determine application gave them a reasonable excuse for late payment – yes – appeals allowed
[2013] UKFTT 286 (TC)
Bailii
Income Tax
Updated: 17 November 2021; Ref: scu.513448
FTTTx INCOME TAX – daily penalties for late filing – whether statutory requirements for decision to be made by HMRC met – yes – whether statutory requirements for advance notice met – no – whether reasonable excuse – no in either case – whether special circumstances where taxpayer effectively invited to complete paper return – yes – appeals against daily penalties allowed – Mr Donaldson’s appeal against late filing and six month late filing penalties dismissed
[2013] UKFTT 317 (TC)
Bailii
England and Wales
Income Tax
Updated: 17 November 2021; Ref: scu.513454
FTTTx Penalty – late payment of PAYE and NICs payments – FA 2009, Sch 56 – whether reasonable excuse for late payments – no – whether special circumstances – yes – appeal allowed in part
[2013] UKFTT 314 (TC)
Bailii
England and Wales
Taxes – Other, Income Tax
Updated: 17 November 2021; Ref: scu.513439
FTTTx INCOME TAX and NICs – benefits to employees – whether car leases to employees of group of companies constituted taxable benefits – no – whether taxable as earnings under s.62 ITEPA – yes – whether tax payable where employees paid sums agreed with employers considered to be full market value – no -whether liability to NICs in those circumstances – no – appeal allowed
[2013] UKFTT 350 (TC)
Bailii
Income Tax
Updated: 17 November 2021; Ref: scu.513422
FTTTx CGT -artificial scheme to create allowable loss – non commercial exercise of options – ss17 and 144 TCGA; s144ZA – whether disapplied by s 144ZB – whether a ‘securities option’ within Ch 5 Pt 7 ITEPA.
S 149AA TCGA- whether deed poll an arrangement for conversion of shares- whether employment related securities.
Ch 5 Pt 7 ITEPA: whether option acquired by reason of employment of another person; whether retrospective addition to s 420(8) has effect.
Income Tax – s 574 TA 88 – CGT loss available against income -whether qualifying trading company- whether sale of shares bargain at arm’s length.
[2013] UKFTT 297 (TC)
Bailii
Capital Gains Tax, Income Tax
Updated: 17 November 2021; Ref: scu.513429
FTTTx Income tax – assessments and amendments to self assessments – benefits arising from the payment by an employer of expenses enhancing the taxpayer’s land – benefits from the availability of a boat owned by employer -determination of amounts assessable – penalties
[2013] UKFTT 309 (TC)
Bailii
Income Tax
Updated: 17 November 2021; Ref: scu.513440
Court of Appeal of Grenada
[2013] UKPC 19
Bailii
Commonwealth
Income Tax
Updated: 17 November 2021; Ref: scu.513387