INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – intermediaries’ legislation – IR35 – television presenter – personal service company – series of engagements under a framework agreement – whether presenter would have been regarded as an employee if engaged under a contract directly with the television company – no – appeal allowed
[2019] UKFTT 647 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.644022
INCOME TAX – penalty for late filing of tax return and late payment of tax – reasonable excuse – difficulties contacting accountant – no reasonable excuse – Schedule 55, Finance Act 2009 – appeal dismissed
[2019] UKFTT 85 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.635704
INCOME TAX – PAYE – Late payment – Whether reasonable excuse? None shown on the facts – Appeal dismissed
[2012] UKFTT 682 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466251
FTTTx INCOME TAX – penalty for late filing of tax return – section 93 (2) Taxes Management Act 1970 – first and second surcharges under sections 59C (2) and (3) Taxes Management Act 1970 in respect of late payment of tax – whether reasonable excuse
[2012] UKFTT 624 (TC)
Taxes Management Act 1970 93(2)
England and Wales
Updated: 09 November 2022; Ref: scu.466244
FTTTx Appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009- whether lack of specific warning was a reasonable excuse – no- whether penalty unreasonable – no-appeal dismissed
[2012] UKFTT 683 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466261
FTTTX INCOME TAX – Penalties for late payment of PAYE – whether reasonable excuse – no – whether penalty proportionate – yes – applicable penalty rate reduced to 3% and penalty reduced from andpound;22,106.56 to andpound;14,741.10 as number of defaults less than ten – Appeal allowed in part.
[2012] UKFTT 689 (TC)
Updated: 09 November 2022; Ref: scu.466253
FTTTx Self assessment – income tax – Post Office compensation payment – compensation for loss of business and investment – no – payment for loss of office – yes – partial attribution to previous office holder- no.
[2012] UKFTT 688 (TC)
Updated: 09 November 2022; Ref: scu.466254
INCOME TAX – computation of profits – admitted understatement of profits in one year – discovery assessments raised for other years to make good understated profits – whether assessments justified – yes – onus of proof on taxpayer in relation to amount assessed – failure to produce adequate evidence to displace assessments – appeal dismissed and assessments confirmed
[2012] UKFTT 649 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466234
Penalty for late receipt of appellant’s self-assessment tax return – appellant had no reasonable excuse for the late filing of return – appeal dismissed
[2012] UKFTT 681 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466257
TYPE OF TAX – PAYE -appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- whether the appellant had a reasonable excuse because of postal delays – no- with the exception of one month appeal dismissed
[2012] UKFTT 592 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466177
PAYE -appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- whether lack of specific warning was a reasonable excuse – no- appeal dismissed
[2012] UKFTT 594 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466164
Income tax – Taxes Management Act 1970 ss. 29, 31 and 50(6)-Appeal against notice of further assessment-burden of proof-Appeal dismissed
[2012] UKFTT 670 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466228
PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009- directors’ daughter diagnosed with terminal brain tumour in March 2010 and died in October – reasonable excuse for months 1-7 – unreliability of payments by clients not a reasonable excuse – penalty confirmed for other months
[2012] UKFTT 678 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466208
Income Tax /Corporation Tax – Penalty
[2012] UKFTT 676 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466206
Appeal against penalty for late return – reasonable excuse – appeal allowed
[2012] UKFTT 593 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466184
INCOME TAX – late payment surcharges – notification of change of address – reasonable excuse – sections 59B and 59C Taxes Management Act 1970
[2012] UKFTT 654 (TC)
Taxes Management Act 1970 59B 59C
England and Wales
Updated: 09 November 2022; Ref: scu.466204
VAT AND INCOME TAX – additional and amended assessments – apportionment between standard and zero-rated supplies – input tax and income tax deductions where no invoices available – quantum of penalty
[2012] UKFTT 499 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466108
FTTTx INCOME TAX – Penalty for late filing of Partnership return – section 12AA TMA 1970 – whether notice to file the return was given to the Appellant – held that the Appellant had failed on the balance of probabilities to show that it had not been given to him and that he had not shown that he had a reasonable excuse for the late filing – appeal dismissed
[2012] UKFTT 447 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466051
PAYE – NICs – CIS – assessments and determinations – best judgment – presumption of continuity – whether evidence to displace assessments and determinations
Penalties – PAYE and NICs – s 98A(4) TMA – whether taxpayer negligent in making incorrect returns – mitigation of penalties – Tribunal jurisdiction to increase penalties – s 100B(2)(b)
[2012] UKFTT 522 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466124
Income and Corporation Tax – Penalty – Trust and Estate Tax Return – late filing of return – penalty – reasonable excuse – no
[2012] UKFTT 553 (TC)
Updated: 09 November 2022; Ref: scu.466089
INCOME TAX-penalties – late payment of PAYE – paragraph 6 Schedule 56 Finance Act 2009 – whether payments made in time – whether HMRC behaved unfairly – whether reasonable excuse
[2012] UKFTT 482 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466123
INCOME TAX-surcharge – second surcharge for late payment – Section 59C (3) Taxes Management Act 1970 – time to pay arrangement – arrangement cancelled – whether appellant notified – whether reasonable excuse – status of unsupported statements in Statement of Case
[2012] UKFTT 530 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466121
FTTtx INCOME TAX – Concurrent VAT Investigation – whether understated trading profits – whether accounting records accurate – whether recalculations using a business economics model accurate – whether penalties justified. Appeal dismissed.
[2012] UKFTT 551 (TC)
Updated: 09 November 2022; Ref: scu.466116
FTTTx INCOME TAX – penalties – late payment of PAYE – penalties under Schedule 56 Finance Act 2009 – taxpayer unaware of new penalty regime – whether reasonable excuse – whether decision flawed because of failure to consider special circumstances – whether special circumstances – appeal dismissed
[2012] UKFTT 463 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466022
FTTTx INCOME TAX – Seafarers’ earnings; ships; offshore installation; whether vessel offshore installation; Income Tax (Earnings and Pensions) Act 2003, Sections 378, 384 and 385. Income and Corporation Taxes Act 1988, Section 837C. Whether vessel ‘stationed’ – yes. Appeal dismissed.
[2012] UKFTT 446 (TC)
Income Tax (Earnings & Pensions) Act 2003 378 384 385, Income and Corporation Taxes Act 1988 837C
Updated: 09 November 2022; Ref: scu.466035
FTTTx Income tax – overpayment of tax through PAYE system in 2002-03, 2003-04 and 2004-05 – claim for repayment made 17 March 2011 – time limits applicable – section 43 TMA or Schedule 1AB TMA – claim made out of time – no jurisdiction to require HMRC to apply ESC B41 – appeal dismissed
[2012] UKFTT 542 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.466040
Income tax – appeal notified late to Tribunal – permission granted for late notice – penalty for non-compliance with notice requiring information and documents under Schedule 36 Finance Act 2008 – redacted bank statements produced – other instances of failure – failure to comply? – yes – reasonable excuse? – yes – penalty cancelled
[2020] UKFTT 101 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.649190
In March, 1921, an award was made by the Royal Commission on Awards to Inventors in respect of the user, past, present and future, by the British Government (including user by way of selling for use, licensing or otherwise) of the Mills bomb. Over 75 millions of these bombs had been made during the war and large stocks were still in existence. The Appellant, as patentee of certain improvements to this bomb, received sums representing the major part of this award, and was charged to Income Tax thereon. The General Commissioners, on appeal, held that in view of the large stock of bombs still in existence further manufacture during the currency of the Appellant’s patents was unlikely, and that the amount of the award attributable to future user was negligible, and they decided that the sums received by the Appellant were annual profits or gains chargeable to Income Tax under Schedule D.
[1929] UKHL TC – 14 – 769
England and Wales
Updated: 09 November 2022; Ref: scu.649132
INCOME TAX – individual tax return – penalties for late filing – whether properly imposed – yes – late appeal against late filing penalty – permission to appeal late denied – appeal against daily and 6 month penalties – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed
[2020] UKFTT 73 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.649181
Income Tax, Schedule D-Corporation Profits Tax-Profits of trade-Payment received from insurance company for stock destroyed by fire.
[1929] UKHL TC – 14 – 364
England and Wales
Updated: 09 November 2022; Ref: scu.649130
INCOME TAX – late appeal to HMRC – late filing penalties – whether reasonable excuse – no – appeal dismissed
[2019] UKFTT 578 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.644008
[2020] UKFTT 90 (TC)
England and Wales
Updated: 09 November 2022; Ref: scu.649179
The claimants sought damages after being advised to invest in a tax saving scheme by the defendants.
Arden, Sullivan, Patten LJJ
[2012] EWCA Civ 1466
England and Wales
Appeal from – Bieber and Others v Teathers Ltd ChD 9-Feb-2012
. .
Lists of cited by and citing cases may be incomplete.
Updated: 06 November 2022; Ref: scu.465796
INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalties for failure to file a self-assessment return on time – Residence abroad – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Permission to appeal out of time – refused.
[2020] UKFTT 131 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649205
INCOME TAX – penalty for failure to make returns – not aware of need to file – whether reasonable excuse – no -appeal dismissed in part -Partial reduction of penalties.
[2020] UKFTT 126 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649187
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – Residence abroad – whether taxpayer had a reasonable excuse for her default – appeal dismissed.
[2020] UKFTT 95 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649182
INCOME TAX – Discovery assessment and penalty – appeal dismissed.
[2020] UKFTT 83 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649175
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – reliance on agent – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Permission to appeal out of time – refused.
[2020] UKFTT 135 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649207
INCOME TAX – termination payment – foreign service relief – whether ordinarily resident in UK – s414 Income Tax (Earnings and Pensions) Act 2003
[2020] UKFTT 106 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649173
INCOME TAX – application for permission to appeal out of time – appeal against penalties under Schedule 55 Finance Act 2009 – late filing of tax returns for the years 2010/11, 2011/12 and 2012/13 – whether a reasonable excuse for late filing’
[2020] UKFTT 137 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649201
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.
[2020] UKFTT 105 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649189
INCOME TAX – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – Family member’s illness – whether taxpayer had a reasonable excuse for her default – appeal dismissed. Permission to appeal out of time – refused.
[2020] UKFTT 88 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649169
Income tax – whether non-disclosure of income – burden of proof on taxpayer in relation to amounts assessed by HMRC
[2020] UKFTT 130 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649208
INCOME TAX – interaction of TMA and ITA – HMRC’s powers of enquiry – extensive – appeal dismissed
[2020] UKFTT 64 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649162
Income tax – individual tax return – late filing penalty – agent – whether electronic filing notice – reasonable excuse – no – appeal dismissed
[2019] UKFTT 671 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.646896
INCOME TAX – enquiry – absence of any accounting records – appellant’s evidence on amount of trading income and expenditure not credible – appeal dismissed – s28A Taxes Management Act 1970
[2019] UKFTT 613 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.644018
INCOME TAX – tax avoidance scheme – quantification of tax payable – mistakes by HMRC when informing appellant of amount owed – are HMRC bound by their erroneous statements – estoppel and legitimate expectation – appeal dismissed
[2020] UKFTT 97 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649185
INCOME TAX – late appeal – whether or not valid in-time appeal filed by email – held not – whether or not late appeal should be permitted – held yes
[2020] UKFTT 110 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649166
INCOME TAX – High Income Child Benefit Charge – Appellant in employment in 2017/18 – Late-filing penalty – Schedule 41 Finance Act 2008 – Reductions applied by HMRC – Penalty treated as non-deliberate and prompted – Imposed at 10% of High Income Child Benefit Charge – Whether reasonable excuse? – No – Whether HMRC’s treatment of special circumstances wrong? – No Appeal dismissed
[2020] UKFTT 114 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.649196
INCOME TAX – penalties for the late filing of individual tax returns for three tax years – permission to make late appeals – permission granted – appellant has reasonable excuse for one year – HMRC fail to establish that valid notices to file were given to the appellant for the other two years – not saved by Section 12D TMA 1970 – appeals allowed
[2019] UKFTT 642 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.644037
INCOME TAX – penalties for late delivery of tax return – whether reasonable excuse: in part, on basis that appellant’s registration for self-assessment was made by HMRC without her knowledge – whether special circumstances: yes – HMRC failed to take into account relevant matters – rest of penalties reduced to nil.
[2019] UKFTT 137 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.635700
INCOME TAX – Late payment penalties (FA 2009 Sch 56) – Reasonable excuse – Special circumstances
[2019] UKFTT 544 (TC)
England and Wales
Updated: 05 November 2022; Ref: scu.641353
Arden, Gloster, Simon LJJ
[2016] BTC 6, [2016] EWCA Civ 40, [2016] STC 1333, [2016] STI 303
Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1)
England and Wales
Appeal from – De Silva and Another v Revenue and Customs UTTC 15-Apr-2014
Film partnerships – partnership trading losses – inclusion of trading losses in partners’ self-assessment tax returns – claims to utilise those losses for carry back relief- means of challenge available to HMRC . .
Appeal from – De Silva and Another, Regina (on The Application of) v Revenue and Customs SC 15-Nov-2017
The appellants had entered into certain partnerships designed to mitigate liability too income tax by creating trading losses through investments in films. HMRC rejected the claims. HMRC then sought to backdate adjustments to the carry-back claims . .
Lists of cited by and citing cases may be incomplete.
Updated: 05 November 2022; Ref: scu.559419
The appellants had entered into certain partnerships designed to mitigate liability too income tax by creating trading losses through investments in films. HMRC rejected the claims. HMRC then sought to backdate adjustments to the carry-back claims involved. The tax payers now appealed from findings that the adjustments were not outside the statutory time limit, saying that their claims for relief by carrying back losses are not claims made in their self-assessment tax returns under section 8 of the TMA but are to be regarded as ‘stand-alone’ claims for relief which are not made in tax returns and which HMRC could challenge only under Schedule 1A to the TMA.
Held: The appeal failed. By s 8 TMA the taxpayer having been given a notice to file a return must give the information needed to show the amount for which he was chargeable to income tax, including any share of partnership income or losses for the period which fell within the year of assessment. If he wanted to carry back any part of his later partnership losses to set off against his liability to income tax for an earlier year, he must make that claim in his return for the later year. The revenue may use 9A, to inquire into anything contained in the return, or which should have been contained in the return, and could therefore inquire into the taxpayer’s carry back claims contained in the later tax returns and the Revenue did not have to start an inquiry under Schedule 1A in order to challenge those claims.
Lord Neuberger, Lord Kerr, Lord Reed, Lord Hughes, Lord Hodge
[2017] UKSC 74, [2017] 1 WLR 4384, [2017] WLR(D) 760, UKSC 2016/0053
Bailii, Bailii Summary, WLRD, SC, SC Summary, SC Summary video, SC 2017 Jun 22 am Video, SC 2017 Jun 22 pm Video
Taxes Management Act 1970 12AC(1), Finance (No 2) Act 1992 42
England and Wales
At UTTC – De Silva and Another v Revenue and Customs UTTC 15-Apr-2014
Film partnerships – partnership trading losses – inclusion of trading losses in partners’ self-assessment tax returns – claims to utilise those losses for carry back relief- means of challenge available to HMRC . .
Appeal from – De Silva and Another, Regina (on The Application of) v HM Revenue and Customs CA 2-Feb-2016
. .
Cited – Cotter v Revenue and Customs SC 6-Nov-2013
This appeal asked as to the boundary between the jurisdiction of the First-tier Tribunal (Tax Chamber) and that of the county court or the High Court, and the legality of the approach which the Revenue took to entries which Mr Cotter, had made in a . .
Lists of cited by and citing cases may be incomplete.
Updated: 05 November 2022; Ref: scu.599380
Film partnerships – partnership trading losses – inclusion of trading losses in partners’ self-assessment tax returns – claims to utilise those losses for carry back relief- means of challenge available to HMRC
[2014] UKUT 170 (TCC)
Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1)
England and Wales
Appeal from – De Silva and Another, Regina (on The Application of) v HM Revenue and Customs CA 2-Feb-2016
. .
At UTTC – De Silva and Another, Regina (on The Application of) v Revenue and Customs SC 15-Nov-2017
The appellants had entered into certain partnerships designed to mitigate liability too income tax by creating trading losses through investments in films. HMRC rejected the claims. HMRC then sought to backdate adjustments to the carry-back claims . .
Lists of cited by and citing cases may be incomplete.
Updated: 04 November 2022; Ref: scu.525880
[2004] EWCA Civ 174
Social Security Contributions and Benefits Act 1992 129
England and Wales
Updated: 04 November 2022; Ref: scu.193636
[2001] EWCA Civ 1518
England and Wales
Updated: 04 November 2022; Ref: scu.201405
Income tax – intermediaries legislation – IR35 – personal services company – hypothetical contract – whether contract of employment -yes -appeal dismissed
[2020] UKFTT 100 (TC)
England and Wales
Updated: 04 November 2022; Ref: scu.649183
Income Tax – allowable expenses per 2013 decision of FTT- whether relief given – Yes – appeal dismissed
[2020] UKFTT 93 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.649165
INCOME TAX – follower notice – penalty for failure to take corrective action – whether reasonable in all the circumstances – no – whether appropriate mitigation given – no – appeal upheld in part as to mitigation
[2020] UKFTT 94 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.649168
INCOME TAX – failure to file PAYE real time information forms on time – penalties for late filing – properly imposed – no reasonable excuse – no special circumstances – penalties proportionate – appeal dismissed
[2019] UKFTT 574 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.643995
INCOME TAX – penalty for late payment of balancing payment of income – whether reasonable excuse: no – whether special circumstances: yes – penalty reduced to nil.
[2019] UKFTT 125 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.635705
Capital gains tax – penalties for late payment of income tax – appellant asserts she was not conversant with self-assessment and her agent was awaiting an assessment – whether reasonable excuse – no – appeal dismissed
[2019] UKFTT 147 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.635680
INCOME TAX; self assessment return; penalty determination; failure to file on time; ‘reasonable excuse’ S.93(8) TMA; reasonable belief that online filing had been successful held not to constitute ‘reasonable excuse’
[2012] UKFTT 383 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462812
FTTTx INCOME TAX – penalty – previous finding of negligence by Special Commissioners in relation to partnership accounts – personal returns reflecting profits shown in those accounts – held, findings of negligence applied to personal returns – consideration of level of penalty – relevant criteria – total penalty left unchanged – appeal dismissed
Procedure – whether open to Tribunal to consider human rights point in light of limited terms on which the High Court permitted appeal to be remitted – no, but point considered in case of possible further appeal
[2012] UKFTT 404 (TC)
Updated: 03 November 2022; Ref: scu.462821
FTTTx Income tax – failure to declare income from self employment – failure to report chargeability to tax – assessments raised by HMRC together with penalties – assessments and associated penalties upheld – appeal dismissed
[2012] UKFTT 413 (TC)
Updated: 03 November 2022; Ref: scu.462825
FTTTx INCOME TAX – Section 26 Income Tax (Earnings and Pensions) Act 2003 – taxpayer had joint account outside the UK – Whether use by other joint account holder of debit card to make cash withdrawals or purchases in the UK were remittances by taxpayer to the UK – No – appeal allowed.
[2012] UKFTT 365 (TC)
Updated: 03 November 2022; Ref: scu.462816
Income tax -self-assessment – surcharge for late payment of tax – appeal based on assertion that tax for previous year overpaid – failure to follow procedures for that previous year – whether assertion provides Appellant with a reasonable excuse – no – appeal dismissed.
[2012] UKFTT 390 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462815
fTTTx INCOME TAX – Penalty – Schedule 24 Finance Act 2007 – careless inaccuracy – prompted disclosure – whether inaccuracy careless – whether suspension of penalty appropriate – whether ‘special circumstances’ – interpretation of ‘special circumstances’ – whether HMRC’s decision flawed because of failure to a) consider whether there were special circumstances until after penalty determination made or b) give reasons for refusing to exercise its discretion regarding special circumstances – appeal allowed in part
[2012] UKFTT 364 (TC)
Updated: 03 November 2022; Ref: scu.462827
FTTTx INCOME TAX – losses – Set off of losses against general income -Section 380 ICTA 1988 – Restriction on set off under Section 384 (6)ICTA in relation to provision of ‘plant and machinery for leasing in the course of a trade’ -Whether losses in relation to business involving yacht so restricted -Yes – Whether appellant negligent for purposes of showing pre-condition for discovery assessment under Section 29 TMA 1970 – No -Whether officer could not have been reasonably expected on basis of information available to him to be aware of insufficiency of tax assessment – Yes- Appeals against assessment for 2004-5, 2005-6, and 2006-7 dismissed -appeal against assessment for 2003-4 allowed on grounds discovery assessment out of time
[2012] UKFTT 399 (TC)
Updated: 03 November 2022; Ref: scu.462805
FTTTx INCOME TAX – amendment of partnership returns to reflect undeclared income of partnership – income not declared – appeal dismissed and amounts assessed confirmed
Sinfeld J
[2012] UKFTT 419 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462807
FTTTx Income Tax – Self Assessment – failure to keep records – Notice of Enquiry – Documents required to be produced – failure to produce documents – Closure – Late production of documents – Assessment to Tax – Loss of Tax – Penalties – Appeals dismissed
Gretta Pritchard
[2012] UKFTT 401 (TC)
Updated: 03 November 2022; Ref: scu.462806
Section 98A(2) and (3) Taxes Management Act 1970 – late submission of on-line Employer’s P35 End of Year return – no reasonable excuse – appeal not allowed
[2012] UKFTT 384 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462788
Contract of employment or contract for services – no written terms – notice under section 8 of the Social Security Contributions (Transfer of Functions etc) Act 1999 – determination under regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 – appeals allowed
[2012] UKFTT 356 (TC)
Social Security Contributions (Transfer of Functions etc) Act 1999, Income Tax (Pay As You Earn) Regulations 2003
England and Wales
Updated: 03 November 2022; Ref: scu.462765
Section 98A(2) and (3) Taxes Management Act 1970 – late submission of on-line Employer’s P35 End of Year return – no reasonable excuse – appeal not allowed
[2012] UKFTT 420 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462783
INCOME TAX/CORPORATION TAX – Penalty – Reasonable excuse. Surcharge.
[2012] UKFTT 327 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462747
FTTTx Income tax – Appellant sub-postmaster receiving termination payment on closure of sub-post office business – tax treatment of termination payment received- whether compensation in respect of capital outlay on setting up business and loss of revenue – no- whether appellant’s role as sub-postmaster was an ‘office’ for purposes of s5 ITEPA- yes – whether payment compensation for loss of office for the purposes of s401 ITEPA and taxable under s403 ITEPA – yes
[2012] UKFTT 334 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462756
FTTTx INCOME TAX – appeal against closure notices and assessments – appellant seeking permission of Tribunal to make a late appeal – whether assessments had been served on Appellant – balancing exercise in the light of the overriding objective – balance in favour of HMRC – permission to appeal refused
Aleksander TJ
[2012] UKFTT 280 (TC)
Updated: 03 November 2022; Ref: scu.462673
FTTTx Income tax – limited liability partnership acquired licence to film rights and sub-licensed rights to distributor – complex financing arrangements involving loans to members of the partnership and defeasance deposit by the distributor – whether partnership carrying on a trade (a precondition for members to claim relief for a prepayment of interest on their borrowings) – s 362 Taxes Act 1988 – whether the arrangements as a whole were designed to give a series of pre-determined cash flows with object of giving members allowable interest payments – whether licensing of film rights was a trading activity – partnership not carrying on a trade, but a non-trade business – appeal dismissed.
[2012] UKFTT 270 (TC)
Income and Corporation Taxes Act 1988 362
England and Wales
See Also – Eclipse Film Partners No 35 Llp v Revenue and Customs SCIT 17-Feb-2009
SCIT Closure notice – application for direction to close enquiry into tax return – limited liability partnership – s 28B Taxes Management Act 1970 – direction for closure within three months . .
See Also – Eclipse Film Partners No. 35 Llp v Revenue and Customs FTTTx 22-Sep-2010
FTTTx INCOME TAX – Applications by the parties for further directions – whether departure by HMRC unilaterally from the timetable for preparation for the appeal set down in agreed directions, causing additional . .
See Also – Eclipse Film Partners No 35 Llp v Revenue and Customs FTTTx 22-Jun-2011
FTTTx Expert evidence – application for a direction to exclude expert evidence – whether expert evidence inadmissible on grounds that it is an opinion as to UK tax and therefore trespasses on the special . .
See Also – HM Revenue and Customs v Eclipse Film Partners No35 Llp UTTC 22-Mar-2013
UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying . .
See Also – Eclipse Film Partners No 35 Llp v Revenue and Customs CA 26-Feb-2014
The court was asked whether the First-Tier Tribunal (Tax Chamber) had jurisdiction to make an order that the costs of preparing hearing bundles for a substantive appeal by the appellant taxpayer should be shared equally between the taxpayer and the . .
See Also – Eclipse Film Partners No 35 Llp v HM Revenue and Customs CA 17-Feb-2015
Appeal against closure notice. . .
Lists of cited by and citing cases may be incomplete.
Updated: 03 November 2022; Ref: scu.462663
FTTTGC Income tax- deductions in computing profits – whether claimed deductions represented payments made, whether evidence of to whom payments made – whether evidence of reason for payment – whether payments were allocation of partnership profits.
Penalty for negligent submission of tax return.
[2012] UKFTT 350 (TC)
Updated: 03 November 2022; Ref: scu.462672
Penalty
[2012] UKFTT 268 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462666
Income tax – surcharge for late payment of tax – whether HMRC’ s earlier repayment of payment on account a reasonable excuse – no – whether family member’s illness a reasonable excuse – no – appeal dismissed and surcharge confirmed
[2012] UKFTT 171 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462628
FTTTx Income tax – construction industry scheme – deductions from payments to subcontractors – sums representing materials cost not to be subject to deduction – HMRC not accepting that materials cost amounts claimed could be justified – HMRC therefore considered under-deduction had taken place and issued determination under Reg 13 of CIS Regs to recover under-deduction – appellant argued that Reg 4 of CIS Regs only required that it should be ‘satisfied’ as to such amounts, therefore HMRC had no right to require further records to support materials cost claimed – held that section 61 FA04 required deduction to be made from all payments except to the extent ‘shown to represent’ the direct cost of materials – HMRC had used their best judgment in determining the amount underpaid under Reg 13 of CIS Regs, so burden lay on the appellant to show their determination was wrong – in the absence of appropriate evidence, that burden was not discharged – Reg 4 only relevant to content of returns, did not qualify the primary obligation to deduct under section 61(1) or place a limit on the records which HMRC could reasonably require to see to confirm accuracy of return – appeal dismissed. Related appeal against cancellation of gross payment status also dismissed
Poole J
[2012] UKFTT 205 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462609
FTTTx INCOME TAX – self assessment – enquiry – closure notice disallowing claimed expenditure – discovery assessments raised for earlier years – whether evidence to support claim for greater level of expenditure – no – assessments to stand under s 50(6) TMA 1970 – whether discovery assessments appropriate – held, yes, on basis of assumed continuity – appeal dismissed
[2012] UKFTT 184 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462645
Income tax return-Penalty for late return (Taxes Management Act 1970 s.93(2))-Reasonable excuse-Appeal allowed
[2012] UKFTT 233 (TC)
England and Wales
Updated: 03 November 2022; Ref: scu.462650