FTTTx Income Tax – trading expenditure – repairs and renewals – grass surface on part of caravan park replaced by hard-core surface – whether deductible as revenue expenditure and repair – Yes – IT (TOI) A 2005, Section 33; ICTA 1988, Section 74
Mure QC
[2013] UKFTT 164 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472395
FTTTx MP expenses – refusal by Independent Parliamentary Standards Authority of claim for travel expenses – MP’s journey from his Dundee constituency to Westminster effected in two stages – at the first stage he travelled from Dundee to Glasgow to attend a political meeting -at the second stage he travelled from Glasgow to Central London – Compliance Officer for IPSA conceded second stage was claimable – whether first stage was claimable as part of an overall journey necessary for the performance of parliamentary functions
[2013] UKFTT 206 (TC)
Updated: 14 November 2022; Ref: scu.472412
FTTTx INCOME TAX – ASSESSMENT – LOSSES – Whether trade losses can be set off against general income – whether the trade was commercial in the years in question – Not commercial in years 2007/08 and 2008/09 – Commercial in 2009/10 – Appeal allowed in part – amendment to self assessment 2007/08 and assessment for 2008/09 confirmed – amendment to self assessment 2009/10 quashed.
[2013] UKFTT 191 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472392
FTTTx Income tax – loss relief claimed from sole trader film distribution activity. Issues arising: (1) Was the Appellant carrying on a trade; (2) Was business carried on on a commercial basis; (3) Was business carried on with a view to the realisation/reasonable expectation of profit; (4) Were the profits calculated in accordance with GAAP; (5) What would profits calculated in accordance with GAAP have been; (6) Was the expenditure incurred wholly and exclusively for the business.
[2013] UKFTT 178 (TC)
Updated: 14 November 2022; Ref: scu.472398
FTTTx INCOME TAX – relevant discounted securities the terms of which resulted in very substantial diminution in value 15 days after issue – Mayes, Astell, Berry, Campbell and Audley considered – whether the amount paid was the value of the RDS after 14 days – yes – whether the taxpayer acquired the RDS when it was always intended to give them to a trust – no – whether the anti-avoidance provisions of paragraph 9A applied – no – appeal dismissed.
Mosedale J
[2013] UKFTT 189 (TC)
Updated: 14 November 2022; Ref: scu.472394
FTTTX INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether an insufficiency of funds on the facts was a reasonable excuse for late payment – no – comments on HMRC guidance in relation to foreseeability – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – appeal dismissed
Brannan TJ
[2013] UKFTT 185 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472391
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009- HMRC publicity regarding new regime and penalty warning letter sent to wrong address – appeal allowed in part
[2013] UKFTT 192 (TC)
Updated: 14 November 2022; Ref: scu.472405
FTTTx Income Tax – PAYE – insufficient tax deducted at source from taxpayer’s two pensions – whether First-tier Tribunal has jurisdiction to review a P800 form or HMRC’s discretion under ESC A19 – No – Appeal struck out in terms of Rule 8(2)(a) of the Tribunal Procedure Rules 2009
[2013] UKFTT 197 (TC)
Updated: 14 November 2022; Ref: scu.472400
FTTTx INCOME TAX – information notice – paragraph 1 Schedule 36 Finance Act 2008 – onus of proof – whether information or document reasonably required by officer – yes – whether documents in appellant’s possession or power – yes – whether certain information constituted appellant’s ‘statutory records’ resulting in no right of appeal against the relevant part of the information notice – yes – appeal dismissed
[2013] UKFTT 103 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472381
FTTTX INCOME TAX – penalty for careless inaccuracy in self-assessment tax return under schedule 24 Finance Act 2007 – carelessness admitted – suspension of penalty – HMRC declined to suspend because of general policy not to suspend penalties for one-off errors – HMRC also did not address suspension condition suggested by Appellant – proposal that Appellant’s self assessment tax returns during next two years be submitted on his behalf by suitably qualified professional adviser – whether HMRC’s decision was flawed – held yes – appeal allowed and order made for HMRC to suspend penalty – no jurisdiction at this stage to lay down terms of suspension, but indication given as to terms considered appropriate
[2013] UKFTT 151 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472380
FTTTx INCOME TAX – Taxes Management Act 1970 ss. 8, 9A, 9ZA, 19A, 28A, 42, 43 and 50(6) – Appeal against amendment made by a closure notice – burden of proof – Whether amendment to an ‘unsolicited’ tax return subject to the time limit in s.9ZA – Appeal allowed
[2013] UKFTT 144 (TC)
Taxes Management Act 1970 8 9A 9ZA 19A 28A 42 43 50(6)
England and Wales
Updated: 14 November 2022; Ref: scu.472385
FTTTx INCOME TAX – schedule 36 para 39 and 40 finance act 2008 – whether penalties for non compliance with information notice should be upheld – appeal dismissed
Huddleston J
[2013] UKFTT 133 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472384
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – 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 appeal dismissed
[2013] UKFTT 107 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472373
FTTTx INCOME TAX – Employment Income – Employment related securities option – Chargeable event – Redundancy of employee – Failure by employer to comply with agreement to issue shares – Cash amount paid to employee – Whether a chargeable event – Whether receipt by employee of a benefit in connection with a ‘Failing to acquire securities’ – IT(EP)A 2003 S477.
[2013] UKFTT 111 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472372
FTTTx INCOME TAX – partial surrender of life policies – taxable income arising under chapter 9 Pt 4 ITTOIA – outrageously unfair effect ton taxpayer -application of HRA 1998
Hellier J
[2013] UKFTT 141 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472363
FTTTx INCOME TAX – late payment of PAYE – penalties under Schedule 56 Finance Act 2009 – taxpayer unaware of new penalty regime – financial difficulties of taxpayer- whether reasonable excuse – appeal dismissed
Aleksander J
[2013] UKFTT 143 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472359
FTTTx Income Tax – PAYE not deducted by employer – treated as deducted by reg 185 PAYE Regs – appeal against HMRC’s tax calculation in self assessment – whether appeal should be taken as amendment to self assessment – appeal against closure notice
Income Tax – penalty for late payment of tax – reasonable excuse – appeal allowed.
[2013] UKFTT 127 (TC)
Updated: 14 November 2022; Ref: scu.472348
FTTTx INCOME TAX – Penalty for late payment of PAYE – whether cashflow difficulties constituted a reasonable excuse – whether the company had a time to pay arrangement – whether the company’s belief that informing HMRC of their payment plans was sufficient to provide a reasonable excuse – whether there were special circumstances – whether the penalty was disproportionate – appeal dismissed and penalty confirmed
Anne Redston TJ
[2013] UKFTT 128 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472328
FTTTx PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009 – insufficiency of funds – illness of administrator- appeal allowed in part- appellant had acted as a careful and competent businessman in the face of severe and unexpected financial difficulties and HMRC officer who visited monthly to collect PAYE failed to mention accruing penalty
Sandy Radford
[2013] UKFTT 139 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472330
FTTTx CAPITAL GAINS TAX AND INCOME TAX – penalty for non-compliance with Information Notice issued under FA 2008, Schedule 36 – whether offer to meet with HMRC provided a reasonable excuse for non-compliance with the Notice – no – appeal dismissed
Redston TJ
[2013] UKFTT 130 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472326
FTTTx INCOME TAX – GROSS PAYMENT STATUS – Compliance test – Cancellation- appellant hit by a series of financial blows followed by the death of his daughter- whether reasonable excuse for the late payment of PAYE and tax – yes -appeal allowed
Radford J
[2013] UKFTT 136 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472344
FTTTx INCOME TAX – Appeal against amendment made by a closure notice – Whether Tribunal has the power to allow an appeal on grounds that the application of the law in the circumstances of the particular case would be manifestly unreasonable and unjust and would not achieve the purposes of the legislation – European Convention on Human Rights First Protocol Article 1 – Extra-statutory Concession A19 – Appeal dismissed
Staker TJ
[2013] UKFTT 126 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472327
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – no – whether lack of specific warning a reasonable – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether the penalty was disproportionate – no – appeal dismissed
[2013] UKFTT 60 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472324
FTTTx 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
[2013] UKFTT 112 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472342
FTTTx INCOME TAX – Penalty for late payment of in-month PAYE – whether Time to Pay agreements were in place – whether the company reasonably believed that such agreements had been concluded – whether the company’s cashflow difficulties were a reasonable excuse – whether the penalty was disproportionate generally – whether the penalty was disproportionate taking into account the possibility that it could have been reduced by a different allocation of the payments – whether the Tribunal had jurisdiction to consider whether the penalty was unfair – appeal dismissed and penalty confirmed.
Anne Redston
[2013] UKFTT 129 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472331
FTTTx INCOME TAX – PAYE – Penalty – Late Payment – Special Reduction – Reasonable Excuse – Unforeseen withdrawal of invoice discounting facilities – Effect on otherwise predictable insufficiencies of funds
Sir Stephen Oliver QC
[2013] UKFTT 121 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472343
FTTTx INCOME TAX – penalty for late delivery of return – appeal allowed – evidence of posting accepted – s 7 Interpretation Act – held: return received on time.
Hellier J
[2013] UKFTT 106 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472345
FTTTx INCOME TAX – Penalty – Inaccuracy in tax return leading to understatement of tax (FA 2007 Sch 24) – Whether inaccuracy was ‘careless’ -Whether penalty should be suspended – Appeal dismissed
[2013] UKFTT 140 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472329
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – 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 appeal dismissed
Connell TJ
[2013] UKFTT 59 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472323
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 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 appeal dismissed
[2013] UKFTT 64 (TC)
Updated: 14 November 2022; Ref: scu.472305
INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 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 and unfair – no appeal dismissed
[2013] UKFTT 62 (TC)
Updated: 14 November 2022; Ref: scu.472306
FTTTx INCOME TAX – construction industry scheme – deductions from payments to subcontractors – travel and other expenses included in subcontractor invoices – obligation to deduct tax from such payments – determination to recover underdeductions from the Appellant under Regulation 13 Income Tax (Construction Industry Scheme) Regulations 2005 – HMRC refusing to make a direction under Regulation 9(5) of those Regulations absolving the Appellant from liability to pay the shortfall to HMRC – whether Appellant took reasonable care to comply with section 61 Finance Act 2004 and those Regulations
[2013] UKFTT 42 (TC)
Updated: 14 November 2022; Ref: scu.472309
FTTTx INCOME TAX – appeal against penalty imposed for carelessness in completing tax return – appellant admitted carelessness in respect of one aspect of his return but asked for penalty to be suspended as he had an otherwise good record and submitted that in respect of the other omission he had not been careless – appeal dismissed
[2013] UKFTT 47 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472315
FTTTx INCOME TAX – self-employed consultant geriatrician with office at home where he performed significant business functions – travel between home, places of employment and private hospitals where he saw private patients – deductibility of travel expenses – whether incurred wholly and exclusively for the purpose of his self-employment – application of Newsom v Robertson, Horton v Young, Sargent v Barnes, Jackman v Powell and Mallalieu v Drummond – appeal substantially dismissed in principle
[2013] UKFTT 115 (TC)
Cited – Newsom v Robertson ChD 30-Apr-1952
Mr Newsom, a practising barrister sought to set off against his income, the expenses of travelling between his home and his chambers in London. The Inspector appealed the decision of the commissioners that he could do so. The rule required that the . .
Cited – Horton v Young CA 1972
A bricklayer sought to set against his income tax, the expenses of travelling to and from his home to work.
Held: The taxpayer travelled from home to sites within a 55 mile radius. The home was his base of operations, and the expenses were . .
Cited – Newsom v Robertson CA 3-Jan-1953
Mr Newsom, a barrister, sought to deduct the costs of travelling between his chambers in London and his home in Whipsnade or income tax purposes. He carried out a good deal of his professional work in his well-equipped study at home, especially . .
Cited – Sargent v Barnes ChD 1978
The dental surgeon taxpayer travelled to his dental surgery from home by car every day, a distance of about 11 miles. He also maintained a laboratory where a dental technician worked, about 1 mile from his home and almost directly on the route . .
Lists of cited by and citing cases may be incomplete.
Updated: 14 November 2022; Ref: scu.472312
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether a reasonable excuse for late payment – 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 excessive or disproportionate – no appeal dismissed
[2013] UKFTT 69 (TC)
Updated: 14 November 2022; Ref: scu.472314
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether a reasonable excuse for late payment – 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 appeal dismissed
[2013] UKFTT 68 (TC)
Updated: 14 November 2022; Ref: scu.472319
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – 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 appeal dismissed
[2013] UKFTT 65 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472321
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – no – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed – no – whether the penalty was disproportionate – no – appeal dismissed
[2013] UKFTT 51 (TC)
Updated: 14 November 2022; Ref: scu.472318
lipFTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – 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 appeal dismissed
[2013] UKFTT 67 (TC)
Updated: 14 November 2022; Ref: scu.472313
FTTTx INCOME TAX – PAYE – penalty for late payment – Schedule 56 FA 2009 – proportionality of penalty – reasonable excuse – appeal dismissed
[2013] UKFTT 79 (TC)
Updated: 14 November 2022; Ref: scu.472288
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds, exacerbated by an obligation to adhere to a previous time to pay arrangement was a reasonable excuse for late payment – 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 appeal dismissed
[2013] UKFTT 56 (TC)
Updated: 14 November 2022; Ref: scu.472294
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – 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 appeal dismissed
Michael S Connell
[2013] UKFTT 57 (TC)
Updated: 14 November 2022; Ref: scu.472282
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 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 and unfair – no appeal dismissed
[2013] UKFTT 53 (TC)
Updated: 14 November 2022; Ref: scu.472300
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – whether an insufficiency of funds was a reasonable excuse for late payment – 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 appeal dismissed
[2013] UKFTT 61 (TC)
Updated: 14 November 2022; Ref: scu.472296
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 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 and unfair – no appeal dismissed
[2013] UKFTT 63 (TC)
Updated: 14 November 2022; Ref: scu.472292
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
[2013] UKFTT 76 (TC)
Updated: 14 November 2022; Ref: scu.472285
FTTTx INCOME TAX – Penalty – late payment of PAYE and NICs – FA 2009, Schedule 56 – Whether an insufficiency of funds was a reasonable excuse for late payment – 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 appeal dismissed
[2013] UKFTT 58 (TC)
Updated: 14 November 2022; Ref: scu.472295
FTTTx Section 144(1) Income Tax (Earnings and Pensions) Act 2003 – proper construction of. Does the employee’s offsetting payment need to be in the same tax year as receipt of the car benefit – No.
[2013] UKFTT 46 (TC)
Income Tax (Earnings and Pensions) Act 2003 14491)
Updated: 14 November 2022; Ref: scu.472301
FTTTx INCOME TAX – Appeal against assessment to income tax under section 401 ITEPA 2003 – Appellant made redundant by his employer – payment from company profit sharing scheme – was the payment instead a ‘relevant payment’ for purposes of the charge under section 394 ITEPA (taking priority over section 401) – was payment made ‘after the retirement’ of the Appellant and ‘in connection with past service’ – yes – appeal allowed
[2013] UKFTT 87 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472284
FTTTx PAYE- penalties under Schedule 56 Finance Act 2009 – operation of the scheme of penalties – whether lack of specific warning a reasonable excuse – no – whether any special circumstances existed to justify a reduction in penalty amount – no – whether appellant’s human rights infringed – no – appeal dismissed
[2013] UKFTT 82 (TC)
Updated: 14 November 2022; Ref: scu.472299
INCOME TAX – Penalties – Late payment of PAYE – Reasonable excuse – Appeal allowed in part.
[2013] UKFTT 122 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.472259
FTTTx INCOME TAX – Losses – whether losses relating to purchase and resale of commercial properties by appellant attributable to appellant’s UK property business (s264 Income Tax (Trading and Other Income Act) 2005) or whether the losses were trading losses – losses were trading losses – whether ‘discovery amendment’ under s30B(1) Taxes Management Act 1970 (‘TMA 1970’) to partnership statement reclassifying trading losses as property losses fell within conditions in s30B(1) TMA (which required that profits that ought to be included had not been included or that profits were or had become insufficient) on basis ‘profit’ included negative amounts – s30B(1) TMA 1970 not applicable on this basis – appeal allowed in principle
Swami Raghavan
[2013] UKFTT 83 (TC)
Taxes Management Act 1970 30B(1), Income Tax (Trading and Other Income) Act 2005 264
Updated: 14 November 2022; Ref: scu.472281
FTTtx INCOME TAX – Liability of employee under his employment contract to refund a proportion of a taxable Signing Bonus when the employee gave notice to resign prior to the end of the period for which the employee had committed to remain an employee – whether repayment ‘negative Taxable Earnings’ – Appeal allowed
[2013] UKFTT 40 (TC)
Updated: 14 November 2022; Ref: scu.472276
FTTTx FILMS – Relief for expenditure on production – Deferments – Unconditional obligation to pay – Contracts between production company and individual members of production team – Claim for relief by Partnership – Deferred amounts payable to cast and crew as and when exploitation income was received from sales agent – No exploitation income received by Partnership in year of claim – Whether agreement between production company and Partnership transferred obligation to pay deferments to Partnership – Whether an unconditional obligation to pay deferments in year of claim – Appeal dismissed – F(No.2)A 1992 s.42 and F(No.2)A 1997 s.48 – CAA 2001 s.5(1) and(5)
Sir Stephen Oliver QC
[2013] UKFTT 157 (TC)
Finance (Number 2) Act 1992 42, Capital Allowances Act 2001 5
Updated: 14 November 2022; Ref: scu.472257
INCOME TAX – GENERAL BETTING DUTY – turf accountant – alleged understatement of income – assessments to income tax, national insurance and betting duty – penalties on basis of fraudulent, deliberate and dishonest conduct – appeals dismissed
[2012] UKFTT 499 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.466117
INCOME TAX: Employers Annual Return; delay in filing; fixed monthly penalties; delay by Revenue in sending out penalty notices; unfair when taxpayer is not aware of its default? – yes: substitution of reduced penalty.
[2012] UKFTT 597 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.466017
INCOME TAX – foreign income – whether provision of funds from company wholly owned by foreign trust was in part a dividend paid to that trust – held, on facts, yes – whether resultant distribution of trust income assessable on beneficiary – yes – assessment confirmed and appeal dismissed
[2012] UKFTT 221 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.462612
Lord Justice Henderson
[2020] EWCA Civ 488
England and Wales
Updated: 14 November 2022; Ref: scu.649638
ECJ Free movement of capital – Income tax – Income from capital – Convention for the avoidance of double taxation – Dividends distributed by companies established in Member States and third countries – Calculation of the maximum amount of foreign withholding tax deductible against national income tax – Failure to take account of personal and lifestyle costs – Justification
A Rosas
C-168/11, [2013] EUECJ C-168/11
Updated: 14 November 2022; Ref: scu.471521
Statutory benefit on employee’s mortgage from employer. Not at favourable rate. Statutory deemed benefit still applicable.
[2012] UKFTT 484 (TC)
England and Wales
Updated: 14 November 2022; Ref: scu.466033
Income tax – penalty for late self-assessment tax return – taxpayer trying for almost four years to sort out his tax affairs – whether 2009-10 self-assessment Notice to File was delivered – no – whether Tribunal has jurisdiction to consider complaints about HMRC’s administrative failings – no – appeal allowed and penalty set aside.
[2012] UKFTT 192 (TC)
England and Wales
Updated: 13 November 2022; Ref: scu.462634
INCOME TAX – SURCHARGE FOR LATE PAYMENT OF TAX – Did the Appellant have a reasonable excuse? – No – Appeal dismissed
[2012] UKFTT 339 (TC)
England and Wales
Updated: 13 November 2022; Ref: scu.462764
The taxpayer was a revenue informer one whose trade is described by Coke as ‘viperous vermin [who] under the reverend mantle of law and justice instituted for protection of the innocent, and the good of the Commonwealth, did vexe and depauperize the Subject, and commonly the poorer sort, for malice or private ends, and never for love of justice’. He was paid for the information. He made a further claim for later information, which the revenue said was confirmatory of material they already possessed. They refused to pay.
Held: The revenue have a discretion, not a duty to make an award. No basis had been shown to establish any abuse of the discretion. The claim was dismissed.
[2003] EWHC 681 (Admin)
Common Informers Act 1951, Inland Revenue Regulation Act 1890 32 34
England and Wales
Cited – S v S (Inland Revenue: Tax Evasion) FD 1997
Disclosure of Ancillary Relief Papers to HMRC
Wilson J considered disclosure of materials filed in the course of matrimonial proceedings to the Inland Revenue: ‘Under both r 10.15(6) and r 10.20(3) I have a discretion. In the light of the authorities I propose to exercise it by reference to the . .
Cited – Regina v R (Inland Revenue: Tax Evasion) FD 1-Jul-1998
The court declined to order the return by the Inland Revenue of documents disclosed to it regarding a husband’s failure to disclose income, where the disclosure was recent and tax payable could affected the order. The wife’s wrongful behaviour in . .
Cited – A v A, B v B FD 2000
‘the court is not a ‘common informer’. . .
Cited – Riach v Lord Advocate SCS 1931
The court considered the issue of a reward to a revenue informer: ‘the value of the result of the information . . may prove to be nothing for reasons of which the informer may be totally unaware, eg, that the Inland Revenue authorities may already . .
Cited – Tarner v Walker 1867
The court considered whether the judge had properly left to the jury the issue of whether the plaintiff was entitled to recover an advertised reward which was to be paid to ‘any person who will give such information as shall lead to the apprehension . .
Cited – Vestey v Inland Revenue Commissioners (No 2) ChD 1979
The Commissioners of Inland Revenue do not have, any more than does any other emanation of the Crown, any power to suspend or dispense with laws. ‘It is at this point that there arises what Mr Potter, for the taxpayers, has denominated as a serious . .
Cited – Regina v Inland Revenue Commissioners, ex parte MFK Underwriting Agents Ltd CA 1990
Legitimate Expectation once created not withdrawn
The claimant said that a change of practice by the Revenue was contrary to a legitimate expectation.
Held: The Inland Revenue could not withdraw from a representation if it would cause: substantial unfairness to the applicant; if the . .
Cited – Regina v Inland Revenue Commissioners Ex Parte Matrix Securities Ltd HL 14-Mar-1994
The applicant had obtained what it thought to be clearance from the Revenue for a complex scheme, whose effectiveness depended on whether investors would qualify for capital allowances. The Inspector initially gave a favourable assurance, but that . .
Lists of cited by and citing cases may be incomplete.
Updated: 13 November 2022; Ref: scu.181949
Two claims for judicial review, which have been ordered to be tried together, challenge the validity of primary legislation imposing charges to income tax and corresponding charges to Class 4 National Insurance contributions (‘NIC’) on loans or quasi-loans
The Honourable Mrs Justice Andrews DBE
[2020] EWHC 794 (Admin)
England and Wales
Updated: 13 November 2022; Ref: scu.649802
Income tax and NIC – whether appellant as a shareholder but not a director of company knew that it wilfully failed to deduct sufficient tax from monies paid to him and also knew that company had failed to pay sufficient NIC in respect of his earnings – Yes – discovery assessment to income tax confirmed – appeal dismissed.
[2012] UKFTT 302 (TC)
England and Wales
Updated: 13 November 2022; Ref: scu.462770
INCOME TAX – pension contributions paid by an individual of dual Swiss/British nationality, being a UK resident, into a Swiss national pension scheme out of UK taxed income – whether the contributions are eligible for UK tax relief – if so, in what year(s) – whether, alternatively, the Swiss pension received is not liable to UK tax in the hands of the UK resident recipient – held the contributions not eligible for UK tax relief and the pension is liable to UK tax – but held (provisionally, with leave to HMRC to make submissions to the contrary) that this liability is only as to 90% of its actual amount, in accordance with s.575(2) ITEPA – appeal allowed in part
[2012] UKFTT 480 (TC)
England and Wales
Updated: 13 November 2022; Ref: scu.466036
Benefits in kind. ‘made available to’. Cars.
[2011] UKFTT 232 (TC)
England and Wales
Updated: 13 November 2022; Ref: scu.442984
Income Tax – deduction for expenses – airline pilot – expenses incurred for issue of a licence with the Civil Aviation Authority – s343 Income Tax (Earnings and Pensions) Act 2003 – Appeal refused.
[2011] UKFTT 245 (TC)
England and Wales
Updated: 13 November 2022; Ref: scu.442977
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 ITEPA – whether shares were ‘estricted securities’ within s 423(2)(c) – s 429 whether shares were in associated company: s416 control at general meeting level – sham: whether exculpatory provision in Articles a sham. Ramsay- whether on a broad Ramsay approach the scheme was outside Ch 2
Section 423(2)(c) required the market value of the shares on the date of the forced sale to be determined ‘as if there were no provision for transfer, reversion or forfeiture’, but did not require the call options to be disregarded. The statutory hypothesis was a situation in which the shares were not subject to the forced sale provision, but in all other respects – including the existence and triggering of the call options – was the same as it actually was. The employees were entitled on a forced sale to receive only 90% of the market value of their shares on that date, determined as if there were no forced sale provision. The requirement laid down in section 423(2)(c) was therefore met.
Henderson J
[2012] UKUT 320 (TCC)
Income Tax (Earnings and Pensions) Act 2003 423
England and Wales
At FTTTx – UBS Ag v Revenue and Customs FTTTx 15-Sep-2010
FTTTx 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 – . .
At UT – DB Group Services (UK) Ltd v Revenue and Customs CA 16-Apr-2014
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 . .
At UT – 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.
Updated: 12 November 2022; Ref: scu.466693
INCOME TAX – Employer Financed Retirement Benefits Schemes (ITEPA Ch 6) – ‘Excluded benefits’ (ITEPA s.393B) – Exclusion of non-cash benefits received in connection with the termination of employment where termination of employment prior to 6 April 1998 (Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations SI 2007/3537 Sch para 11) – meaning of ‘termination’
[2011] UKFTT 242 (TC)
England and Wales
Updated: 12 November 2022; Ref: scu.443010
Income tax – self assessment – whether Notice to File had been delivered – on the facts, no – whether the Interpretation Act s 7 deems the Notice to have been delivered – no – appeal allowed and penalty set aside
[2012] UKFTT 185 (TC)
England and Wales
Updated: 12 November 2022; Ref: scu.462615
INCOME TAX -deductions for accommodation and travel and subsistence -were these wholly and exclusively incurred for the purposes of the profession of actor – was base of operation relevant – was expenditure on food incidental to accommodation in rented flat -taxis fares unsupported by evidence-appeal allowed in part
[2012] UKFTT 179 (TC)
England and Wales
Updated: 12 November 2022; Ref: scu.462619
INCOME TAX – Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal dismissed.
[2020] UKFTT 123 (TC)
England and Wales
Updated: 10 November 2022; Ref: scu.649217
Income Tax – Appeal against Default Surcharges – S59C TMA 1970 – Reasonable Excise not established – Appeal Dismissed
[2012] UKFTT 464 (TC)
England and Wales
Updated: 10 November 2022; Ref: scu.466031
UTTC Income Tax avoidance scheme – accrued income provisions: ICTA 1988 ss 710-714, 727(2) – stock lending arrangements and capital gains tax exemption: TCGA 1992 s 263B – manufactured interest provisions: ICTA 1988 schedule 23A – ‘chargeable to income tax’
Roth, Ghosh QC JJ
[2012] UKUT 273 (TCC)
England and Wales
Updated: 10 November 2022; Ref: scu.466687
INCOME TAX – application for permission to make a late appeal to HMRC – Martland applied – application refused
[2020] UKFTT 132 (TC)
England and Wales
Updated: 10 November 2022; Ref: scu.649216
INCOME TAX – information notice under paragraph 39 of Schedule 36 to Finance Act 2007 – failure to comply with notice – penalty – claim for subsistence and training expenditure – principles to be applied – penalties for careless inaccuracies in 2016/17 self-assessment return under Schedule 24 Finance Act 2007 – appeal dismissed
[2020] UKFTT 138 (TC)
England and Wales
Updated: 10 November 2022; Ref: scu.649212
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for her default – appeal dismissed. Permission to appeal out of time – refused.
[2020] UKFTT 129 (TC)
England and Wales
Updated: 10 November 2022; Ref: scu.649206
INCOME TAX – High Income Child Benefit Charge – Penalty for failure to notify liability for 2012/13 and later years – Appellant in employment and not in self-assessment regime during years of charge – Section 36(1A) Taxes Management Act – Percentage deductions adjusted – Appeal allowed only to that extent, and otherwise dismissed
[2020] UKFTT 122 (TC)
England and Wales
Updated: 10 November 2022; Ref: scu.649213
INCOME TAX – late filing of returns – penalties under Schedule 55 to the Finance Act 2009 – residence outside the UK most of the tax year – problems with online access to taxpayer’s account – implementation of the 2-Stage Verification security measures – whether reasonable excuse – whether special reduction – Tribunal’s jurisdiction on ‘proportionality’ – appeal allowed in part
[2020] UKFTT 66 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.649160
Income tax – pension – lifetime allowances – The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 – whether or not the appeals are against decisions or reviews – decisions – the scope of the FTT’s jurisdiction – supervisory jurisdiction – whether or not HMRC were entitled to take the view that the notices did not satisfy the requirements – yes – whether or not the decisions were reasonable – yes – appeal dismissed
[2020] UKFTT 68 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.649159
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Permission to appeal out of time – refused.’
[2020] UKFTT 136 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.649202
Income Tax, Schedule D-Deduction from profits of business- Loss of money lent by solicitor to client.
[1929] UKHL TC – 14 – 433, [1929] AC 386
England and Wales
Updated: 09 November 2022; Ref: scu.649131
INCOME TAX – ENTERPRISE INVESTMENT SCHEME – tax relief – Prior Dividends – construction of legislation – appeal dismissed
[2019] UKFTT 694 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.646886
INCOME TAX – penalties for the late filing of individual tax returns for three tax years – late appeal – permission to bring the late appeal refused – in any event no reasonable excuse or special circumstance – appeal dismissed
[2020] UKFTT 74 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.649195
INCOME TAX – penalty for failure to make returns
[2019] UKFTT 572 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.644004
Income tax – ss 29 and 36 TMA 1970 – discovery assessment – Capital Allowances Act 2001 – expenditure on ‘plant and machinery’ whether deductible from income derived from HMO lettings – appellant asserted that expenditure claimed was restricted to communal areas – whether such areas formed part of ‘dwelling-house’ and therefore not ‘qualifying expenditure’ – competency issues – whether HMRC correctly raised discovery assessment under ss 29 TMA 1970 – yes – s 29(5) considered – whether assessments appropriate and correct – yes – appeal dismissed and assessments confirmed
[2019] UKFTT 600 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.644013
INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS — whether IR 35 applies to arrangements between personal service companies owned by BBC news presenters and the BBC – whether the determinations issued by HMRC were valid – whether HMRC were in time to issue the determinations – whether the advisers acted carelessly
[2019] UKFTT 583 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.644007
INCOME TAX D Registered Pension Scheme – Part 4 Finance Act 2004 – Appeal allowed
[2013] UKFTT 328 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.644031