FTTtx INCOME TAX – Information notice – need for clarity – whether required to be issued by authorised officer – whether reasonable grounds for issue: to be determined by reference to facts known at issue not later
Hellier J
[2013] UKFTT 132 (TC)
Bailii
England and Wales

Updated: 17 July 2021; Ref: scu.472357

FTTTx Income Tax – late filing of P35 Return – reasonable excuse – illness of Taxpayer’s Representative.
[2010] UKFTT 112 (TC)
Bailii
England and Wales

Updated: 17 July 2021; Ref: scu.408951

INCOME TAX – whether deposits and transfers into Appellant’s bank accounts were income – penalties imposed on basis that behaviour was deliberate – appeal allowed in part – assessments to be reduced – penalties correctly imposed on basis of deliberate behaviour
[2021] UKFTT 108 (TC)
Bailii
England and Wales

Updated: 17 July 2021; Ref: scu.663692

Whether loss arising in trade any profits of which would have been subject to corporation tax could be set against profits subject to income tax – appeal dismissed.
[2017] UKUT 842 (TCC)
Bailii
England and Wales

Updated: 17 July 2021; Ref: scu.665571

UTTC INCOME TAX – tax avoidance scheme – whether there was transfer of overseas securities and payment of manufactured overseas dividend when relevant statutory provisions construed purposively and transactions viewed realistically – no – whether annual payment not payable under deduction and retention of income tax was deductible for purposes of income tax – no – if payment deductible as payment of manufactured overseas dividends treated as annual payments within section 349(1) ICTA 1988 whether Section 3 ICTA 1988 restricts tax relief to higher rate – yes – appeal by Appellant dismissed and appeal by Respondents allowed
[2014] UKUT 344 (TCC)
Bailii
England and Wales

Updated: 16 July 2021; Ref: scu.535703

INCOME TAX – Schedule 36 information notice -non-compliance – daily penalties- reasonable excuse
[2021] UKFTT 198 (TC)
Bailii
England and Wales

Updated: 16 July 2021; Ref: scu.663776

INCOME TAX – adjustments to self-assessment – discovery assessment – penalty under Schedule 24 of the Finance Act 2007 – whether discovery – yes – whether insufficiency of tax brought about deliberately – no – careless behaviour – appeal dismissed
[2021] UKFTT 207 (TC)
Bailii
England and Wales

Updated: 16 July 2021; Ref: scu.663763

Income Tax – late filing penalties – unaware that needed to complete return, not self-employed – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed
[2021] UKFTT 117 (TC)
Bailii
England and Wales

Updated: 16 July 2021; Ref: scu.663676

INCOME TAX – amendments required to partnership return following determination of ‘lead case’ of which this appeal was a ‘related case’ under rule 18 of the Tribunal procedure rules – disagreement as to two amendments proposed by appellant – first proposed amendment not in line with lead case – second proposed amendment outside scope of appellant’s appeal – held: amendments proposed by appellant not required to be made
[2021] UKFTT 231 (TC)
Bailii
England and Wales

Updated: 15 July 2021; Ref: scu.663762

Income Tax – Discovery Assessment

INCOME Tax – Discovery assessment – Closure Notice – penalties – appeals dismissed
[2021] UKFTT 213 (TC)
Bailii
England and Wales

Updated: 14 July 2021; Ref: scu.663775

INCOME TAX – penalties – request for repayment of penalties and interest paid as a short term loan – whether Tribunal has jurisdiction – no – appeal against penalties for late payment as business in difficulty because of Brexit – whether special circumstances – no – appeal dismissed
[2021] UKFTT 202 (TC)
Bailii
England and Wales

Updated: 14 July 2021; Ref: scu.663759

Termination payments made to football player employees – whether taxable as earnings ‘from an employment’ under sections 9(2) and 62 of the Income Tax (Earnings and Pensions) Act 2003 – whether subject to national insurance contributions under section 6 of the Social Security Contributions and Benefits Act 1992 – whether the FTT was right to hold that the distinction was between ‘receipt of remuneration or profits in respect of office’ (taxable under section 9(2)), and ‘sums paid in consideration of the surrender by the recipient of rights in respect of the office’ (not so taxable) – that distinction upheld and described as being between cases where the entire contract of employment is abrogated in exchange for the termination payment (as in Henley v. Murray [1950] 1 All ER 908), and cases where the payment is made in pursuance of a pre-existing obligation to make such a payment arising under a contract of employment.
Sir Geoffrey Vos C, Upper Tribunal Judge Herrington
[2017] UKUT 453 (TCC), [2018] STC 81, [2018] 4 WLR 17, [2018] STC 81, [2017] BTC 535, [2018] STI 90, [2017] WLR(D) 789
Bailii, WLRD
England and Wales

Updated: 13 July 2021; Ref: scu.665570

High Income Child Benefit Charge

High Income Child Benefit Charge, reasonable excuse for failure to file return, appeal allowed.
[2021] UKFTT 123 (TC)
Bailii
England and Wales

Updated: 12 July 2021; Ref: scu.663705

Income Tax – penalties – late filing – whether reasonable excuse – no – whether special circumstances – no – HMRC put no case in respect of daily penalties – appeal upheld in part
[2021] UKFTT 113 (TC)
Bailii
England and Wales

Updated: 10 July 2021; Ref: scu.663678

Loss relief – whether appellants carrying on a trade – no – whether any trade carried on a commercial basis with a view to profit – no – whether discovery assessment validly made – yes- whether deliberate behaviour – yes – appeals dismissed
[2021] UKFTT 126 (TC)
Bailii
England and Wales

Updated: 10 July 2021; Ref: scu.663695

Income Tax – Employee Contractually Entitled To ICT Allowance – allowance created equal pay issues for employer – lump sum payment made to employee for giving up right to ICT allowance – whether an emolument of the employment within section 62 Income Tax (Employment and Pensions) Act 2003
[2021] UKFTT 232 (TC)
Bailii
England and Wales

Updated: 08 July 2021; Ref: scu.663764

Discount on a commercial bill differs from interest because, unlike interest, it does not accrue from day to day. If the discount is income, it is assessable to the holder at maturity or when the bill is sold by the holder to a third party because only in that year can the profit be ascertained and earned. No income is earned before that year because the holder of the bill is entitled to either sell the bill at any time or keep it until maturity. The House recognised a clear distinction between a discount and interest. Lord Salmon said: ‘Although there may be some superficial similarity between (a) lending andpound;10,000 for 5 years at a rate of interest of X per cent per annum on the terms that none of the interest amounting in all to andpound;5,000 shall be payable until the principal becomes repayable and (b) buying a foreign bill of exchange with a face value equivalent to andpound;15,000 for a price equivalent to andpound;10,000, the two transactions are, in my view, essentially different from each other in character.’ and ‘It is well settled by the authorities cited by my noble and learned friends that a profit may not be taxed until it is realised. This does not mean until it has been received in cash but it does mean until it has been ascertained and earned.’
Lord Fraser of Tullybelton (majority) said: ‘Stamp LJ reached his conclusion in favour of the Crown by accepting the submission [1977] Ch 77, 87a, ‘that there is no distinction in principle between earning interest and earning discount.’ With respect, I cannot agree with that view. In my opinion there is an essential difference between interest and discount, so much so that to speak of ‘earning’ discount seems to me wrong. Interest accrues from day to day, or at other fixed intervals, but discount does not.’
Lord Salmon, Lord Fraser of Tullybelton, Lord Keith
[1978] AC 834
England and Wales
Citing:
Appeal from – Willingale (Inspector of Taxes) v International Commercial Bank Ltd CA 1977
Stamp LJ referred to: ‘the income tax rule that you may not be taxed on an anticipated profit.’
Sir John Pennycuik said: ‘But it is likewise well established that the principles of commercial accountancy must yield not only to statutory . .

Cited by:
Cited – Pike v HM Revenue and Customs CA 20-Jun-2014
The taxpayer challenged rejection of his claim for a loss relief arising from a ‘relevant discounted security’ within the meaning of Schedule 13 to the Finance Act 1996.
Held: It would only be such if, taking the security as at the time of its . .

These lists may be incomplete.
Updated: 20 June 2021; Ref: scu.526981

INCOME TAX – IT contractor employed by offshore company – loans made to taxpayer from employee benefits trust set up by employer – whether or not payments by employer to EBT were taxable earnings – accepted by appellant – whether or not HMRC entitled to raise discovery assessments under s29 TMA 1970 – held yes – whether or not HMRC entitled to exercise discretion under s 684(7A) ITEPA 2003 to disapply PAYE regulations – held yes – whether or not taxpayer alternatively subject to taxation under the transfer of assets abroad legislation – held yes, subject to the amount of the income of the person abroad – whether or not EU law principle of free movement of capital prevents application of TOAA legislation – held no because discrimination is justified by tax avoidance purpose of TOAA legislation
[2019] UKFTT 489 (TC), [2019] STI 1484, [2019] SFTD 1195
Bailii
England and Wales
Cited by:
Appeal from – Hoey v Revenue and Customs UTTC 12-Apr-2021
INCOME TAX� UK contractor with offshore employer providing services to UK end-users remunerated through EBT arrangements – whether FTT had jurisdiction to consider whether taxpayer entitled to PAYE credits under Regulations 185 and 188 of PAYE . .

These lists may be incomplete.
Updated: 20 June 2021; Ref: scu.641276

INCOME TAX, NATIONAL INSURANCE – ‘intermediaries legislation’ – whether radio presenter would be an employee under a hypothetical direct contract – appeal dismissed
[2021] UKUT 37 (TCC)
Bailii
England and Wales

Updated: 20 June 2021; Ref: scu.662805

INCOME TAX� UK contractor with offshore employer providing services to UK end-users remunerated through EBT arrangements – whether FTT had jurisdiction to consider whether taxpayer entitled to PAYE credits under Regulations 185 and 188 of PAYE Regulations for sums end-users liable to deduct under PAYE – no. Whether FTT erred in finding discovery assessments valid – no. Transfer of Assets Abroad code -whether FTT erred in finding motive defence did not apply – non – whether FTT erred in finding income of’ person abroad’ was nil � no. Whether TOAA infringed taxpayer’s EU law free movement of capital – no. Taxpayer’s appeal dismissed, HMRC’s cross-appeal allowed in part.
[2021] UKUT 82 (TCC)
Bailii
England and Wales
Citing:
Appeal from – Hoey v Revenue and Customs (Procedure : Income Tax – IT Contractor Employed By Offshore Company) FTTTx 29-Jul-2019
INCOME TAX – IT contractor employed by offshore company – loans made to taxpayer from employee benefits trust set up by employer – whether or not payments by employer to EBT were taxable earnings – accepted by appellant – whether or not HMRC . .

These lists may be incomplete.
Updated: 20 June 2021; Ref: scu.662816

UTTC INCOME TAX – relief for error or mistake – Section 33 Taxes Management Act 1970 – jurisdiction of the Upper Tribunal – whether decision of the Firsttier Tribunal gave rise to a right of appeal – no – appeal dismissed
[2014] UKUT 324 (TCC), [2015] STC 139, [2014] BTC 522
Bailii
Taxes Management Act 1970 33
England and Wales

Updated: 17 June 2021; Ref: scu.534526

UTTC Income Tax – PAYE – Penalty for late submission of PAYE return pursuant to Section 98 (2) and (3) TMA 1970 – reasonable excuse – appeal allowed
Huddleston UTJ
[2014] UKFTT 479 (TC)
England and Wales

Updated: 17 June 2021; Ref: scu.525890

UTTC Income tax – car leased to employee – mileage allowance payments – whether lease arrangement falling within section 114 Income Tax (Earnings and Pensions) Act 2003 – application of sections 114(3) and 62 ITEPA – whether National Insurance Contributions payable on car – whether car is a ‘company vehicle’ for the purpose of section 236(2) ITEPA
Rose J
[2014] UKUT 95 (TCC)
Bailii
England and Wales

Updated: 17 June 2021; Ref: scu.523485

INCOME TAX – Schedule 55 and 56 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – penalties for late payment – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Permission to appeal out of time – refused.
[2020] UKFTT 259 (TC)
Bailii
England and Wales

Updated: 14 June 2021; Ref: scu.652291

INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – mental illness – whether taxpayer had a reasonable excuse for his default – appeal dismissed.
[2020] UKFTT 264 (TC)
Bailii
England and Wales

Updated: 07 June 2021; Ref: scu.652290

INCOME TAX – preliminary hearing – partnership taxation – whether a partnership existed – whether ex-partner bound by nominated partner’s partnership returns
[2009] UKFTT 335 (TC)
Bailii
England and Wales

Updated: 26 March 2021; Ref: scu.409117

There was not necessarily subsumed in the concession that a payment constituted an emolument from employment a conclusion that the payment must therefore be for a chargeable period within the aggregate period during which the employment subsisted. There was no basis for this conclusion in logic or authority. The period to which any given payment is to be attributed is a question to be determined as one of fact in each case, depending on all the circumstances, including its source and the intention of the payer.
References: [1989] STC 159
Judges: Lord Oliver
Statutes: Income and Corporation Taxes Act 1988 Sch E
Jurisdiction: England and Wales
This case is cited by:

• Cited – RCI Europe Ltd v Kate Woods (HM Inspector of Taxes) ChD 16-Dec-2003
  The company made payments to a former director in return for a severance agreement which restricted his future business activities.
  Held: Despite the fact that all payments were made only after his employment had been terminated, they remained . .
  (Times 09-Jan-04, , [2003] EWHC 3129 (Ch), [2004] STC 315, [2004] STI 45)
• Cited – Shilton v Wilmshurst HL 7-Feb-1991
  The taxpayer was transferred from one football club to another. He was paid andpound;75,000 to persuade him to move. The revenue appealed a decision that this was not a sum taxable as an emolument under Schedule E by the new employer.
  Held: . .
  ([1991] 1 AC 684, , [1991] UKHL TC – 64 – 78, [1991] 3 All ER 148, [1991] STC 88)

These lists may be incomplete.
Last Update: 27 November 2020; Ref: scu.190496

INCOME TAX – appeal against closure notices with amended self-assessment returns – whether amendments fair – whether appellant established from his evidence that assessments should be reduced or set aside – whether First-tier Tribunal erred in law by failing to take proper account in reaching its decision to dismiss the appellant’s appeal of evidence before it as to appellant’s allowable expenditure – First-tier Tribunal’s decision reasonable having regard to evidence – appeal dismissed.
References: [2012] UKUT 338 (TCC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 25 October 2020; Ref: scu.468855

INCOME TAX – Interest – Life Insurance Policy – Extra payment – Presumed death of missing life assured – Insurer satisfied of death as at particular date – Extra payment in respect of period starting with that date until date of payment of sum assured – Whether extra payment interest – Yes — Whether next of kin ‘entitled’ to the income – No – Whether next of kin taxable under s.59(1) of ICTA 1988 – No .
References: [2012] UKUT 206 (TCC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 25 October 2020; Ref: scu.462885

FTTTx INCOME TAX – whether appeal against enquiry conclusions or amendment to Self-Assessment and application to postpone payment of tax was out of time – appeal refused.
References: [2015] UKFTT 581 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556195

FTTtx INCOME TAX – application for closure notice under section 28A(4) Taxes Management Act 1970 – application refused
References: [2015] UKFTT 577 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556197

FTTTx INCOME TAX – procedure – application to strike out under Rule 8(2)(a) – Tribunal’s jurisdiction over late payment interest charged and HMRC administration and behaviour – appeal struck out.
References: [2015] UKFTT 555 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556202

FTTTx Income tax – ITTOIA 2005 ss12(4) and 335 – ITA 2007 ss67(2) and (3) – claim by farmer for trade loss relief against income received from excavation licence – whether wayleave income – no – trade losses made consecutively in previous five years – whether reasonable expectation of profit – no – whether sideways relief allowable – no – appeal disallowed
References: [2015] UKFTT 584 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556188

FTTTX Income tax – Late filing of employer annual return – whether reasonable excuse – no – appeal dismissed
References: [2015] UKFTT 565 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556198

FTTTx INCOME TAX – enterprise investment scheme – whether small or insignificant preferential rights attaching to shares could be ignored – no – appeal dismissed
References: [2015] UKFTT 558 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556186

FTTTx INCOME TAX – loss relief for farming losses – whether restriction on loss relief in section 67 Income Tax Act 2007 only applies to ‘hobby’ farming – no – whether Appellant’s farming activities met the ‘reasonable expectation of profit’ test in section 68 Income Tax Act 2007 – no – discovery assessment under section 29 Taxes Management Act 1970 – whether officer of HMRC could reasonably have been expected to be aware of information in previous years’ tax returns – no – appeal dismissed
References: [2015] UKFTT 532 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556174

FTTTx Income Tax/Corporation Tax : Other – INCOME TAX – HMRC determination for 2006-2007 – appellant out of time to displace determination – claim for special relief under TMA Sch 1AB para 3A – appeal against surcharges and penalties – whether enforcement of the determination is ‘unconscionable’- reasonableness of HMRC’s decision that enforcement was not unconscionable – held decision was unreasonable – appeal against refusal to grant special relief upheld – appeal against penalties dismissed – surcharges reduced
References: [2015] UKFTT 544 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556166

FTTTx INCOME TAX – Permission to give late notice of appeal – s 49(2) TMA 1970 – penalty under para 3 Sch 55 FA 2009 – whether assessment of penalty notified – no – permission granted – effect of non-notification on validity of penalty assessment – none – whether reasonable excuse – no – whether special reduction justified – no – assessment confirmed.
PROCEDURE – Withdrawal of case under Rule 17 First-tier Tribunal Rules in default paper case – whether possible after consideration on paper and before final decision issued – yes – meaning of withdrawal of ‘case’ in Rule 17 – whether Tribunal may make a decision after Rule 17 withdrawal – yes – effect of s 54 TMA agreement.
References: [2015] UKFTT 508 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556169

FTTTx Income Tax/Corporation Tax : Other
References: [2015] UKFTT 477 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556159

INCOME TAX – termination payment – termination of employment by reason of redundancy – nature of payment – whether PILON – whether exempt
References: [2015] UKFTT 514 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556138

FTTTx Income tax – late employer returns – whether reasonable excuse due to illness – yes – appeal allowed
References: [2015] UKFTT 549 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556139

FTTTx INCOME TAX – LATE PAYMENT SURCHARGE – WHETHER REASONABLE EXCUSE – YES – APPEAL ALLOWED
References: [2015] UKFTT 541 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556148

INCOME TAX – high income child benefit charge – whether discovery assessments valid – yes – whether penalties valid – yes – appeal dismissed
References: [2020] UKFTT 304 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 23 September 2020; Ref: scu.653137

INCOME TAX – high income child benefit charge – definition of ‘partner’ – penalties – reasonable excuse – appeal against assessments allowed in part – appeal against penalties allowed.
References: [2020] UKFTT 308 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 23 September 2020; Ref: scu.653141

INCOME TAX – High Income Benefit Charge – penalty assessment – reasonable excuse based on ignorance of the law – observations on HMRC’s extracts from Perrin and Nicholson v Morris – appeal allowed
References: [2020] UKFTT 311 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 23 September 2020; Ref: scu.653138

INCOME TAX – Permission to appeal out of time -penalties for failure to make returns – Schedule 55 of the Finance Act 2009
References: [2020] UKFTT 310 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 21 September 2020; Ref: scu.653151

INCOME TAX – Penalty for late filing of tax returns – Schedule 55 Finance Act 2009 – Penalty for late payment of tax – Schedule 56 Finance Act 2009 – Did taxpayer have a reasonable excuse – Application for permission to make a late appeal
References: [2020] UKFTT 324 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 21 September 2020; Ref: scu.653153

INCOME TAX – High Income Benefit Charge – penalty assessment – reasonable excuse based on ignorance of the law – observations on HMRC’s extracts from Perrin and Nicholson v Morris – appeal allowed
References: [2020] UKFTT 312 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 21 September 2020; Ref: scu.653134

References: [1951] UKHL TC_32_367, [1952] AC 280
Links: Bailii
Coram: Lord Asquith
Ratio: HL Income Tax, Schedule D – Film actor and producer-Remuneration including right of participation in profits of, or receipts from, particular films-Sums in respect of such participations paid to executors – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases III and VI.
Statutes: Income Tax Act 1918
Jurisdiction: England and Wales
This case is cited by:

• Cited – Anson v Revenue and Customs SC (Bailii, [2015] UKSC 44, [2015] 4 All ER 288, [2015] STI 2019, [2015] BTC 21, 17 ITL Rep 1007, [2015] STC 1777, Bailii Summary, UKSC 2013/0068, SC, SC Summary)
  This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not . .

(This list may be incomplete)

Last Update: 12 January 2017
Ref: 560165