Category: Income Tax

Islam v Revenue and Customs (Income Tax/Corporation Tax : Penalty for Late Filing of Tax Return and Late Payment of Tax): FTTTx 8 Feb 2019

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

Citations:

[2019] UKFTT 85 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.635704

Smith v Revenue and Customs: FTTTx 18 Oct 2012

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

Citations:

[2012] UKFTT 649 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466234

Woolley v Revenue and Customs: FTTTx 4 Oct 2012

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

Citations:

[2012] UKFTT 624 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 93(2)

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466244

Warwick Durham and Co v Revenue and Customs: FTTTx 5 Nov 2012

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

Citations:

[2012] UKFTT 683 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Taxes Management

Updated: 09 November 2022; Ref: scu.466261

Mackintosh Ltd v Revenue and Customs: FTTTx 8 Nov 2012

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.

Citations:

[2012] UKFTT 689 (TC)

Links:

Bailii

Income Tax

Updated: 09 November 2022; Ref: scu.466253

Metokote UK Ltd v Revenue and Customs: FTTTx 17 Sep 2012

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

Citations:

[2012] UKFTT 592 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466177

Frost Group Ltd v Revenue and Customs: FTTTx 31 Oct 2012

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

Citations:

[2012] UKFTT 678 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466208

Seacourt Developments Ltd v Revenue and Customs: FTTTx 15 Aug 2012

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)

Citations:

[2012] UKFTT 522 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Taxes Management

Updated: 09 November 2022; Ref: scu.466124

Proctor v Revenue and Customs: FTTTx 21 Aug 2012

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

Citations:

[2012] UKFTT 530 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466121

Nelson (T/A Sandvale Licenced Grocers) v Revenue and Customs: FTTTx 29 Aug 2012

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.

Citations:

[2012] UKFTT 551 (TC)

Links:

Bailii

Income Tax

Updated: 09 November 2022; Ref: scu.466116

Parker (T/A Comconsult) v Revenue and Customs: FTTTx 11 Jul 2012

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

Citations:

[2012] UKFTT 447 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466051

Algarve Granite Ltd v Revenue and Customs: FTTTx 20 Jul 2012

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

Citations:

[2012] UKFTT 463 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466022

Graham Paterson Ltd and Another v Revenue and Customs: FTTTx 10 Jul 2012

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.

Citations:

[2012] UKFTT 446 (TC)

Links:

Bailii

Statutes:

Income Tax (Earnings & Pensions) Act 2003 378 384 385, Income and Corporation Taxes Act 1988 837C

Income Tax

Updated: 09 November 2022; Ref: scu.466035

Lauricella v Revenue and Customs: FTTTx 13 Jul 2012

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

Citations:

[2012] UKFTT 542 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466040

Butcher v Revenue and Customs (Income Tax – Appeal Notified Late To Tribunal): FTTTx 19 Feb 2020

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

Citations:

[2020] UKFTT 101 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.649190

Mills v Jones (HM Inspector of Taxes): HL 9 Dec 1929

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.

Citations:

[1929] UKHL TC – 14 – 769

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.649132

Morton v Revenue and Customs (Income Tax – Individual Tax Return – Penalties): FTTTx 7 Feb 2020

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

Citations:

[2020] UKFTT 73 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.649181

Bieber and Others v Teathers Ltd: CA 14 Nov 2012

The claimants sought damages after being advised to invest in a tax saving scheme by the defendants.

Judges:

Arden, Sullivan, Patten LJJ

Citations:

[2012] EWCA Civ 1466

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Bieber and Others v Teathers Ltd ChD 9-Feb-2012
. .
Lists of cited by and citing cases may be incomplete.

Torts – Other, Trusts, Income Tax

Updated: 06 November 2022; Ref: scu.465796

Ahmed v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 9 Mar 2020

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’

Citations:

[2020] UKFTT 137 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649201

Gilmour v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 20 Feb 2020

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.

Citations:

[2020] UKFTT 105 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649189

Curran v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 14 Feb 2020

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.

Citations:

[2020] UKFTT 88 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649169

Gilliland v Revenue and Customs (Income Tax – Fixed Penalties): FTTTx 6 Mar 2020

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.

Citations:

[2020] UKFTT 131 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649205

Byrne v Revenue and Customs (Income Tax – Schedule 55 Finance Act 2009): FTTTx 17 Feb 2020

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.

Citations:

[2020] UKFTT 95 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649182

Naranjo-Martinez v Revenue and Customs (Procedure : Other): FTTTx 5 Mar 2020

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.

Citations:

[2020] UKFTT 135 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649207

Adelekun v Revenue and Customs (Income Tax/Corporation Tax : Profits): FTTTx 4 Oct 2019

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

Citations:

[2019] UKFTT 613 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 28A

Jurisdiction:

England and Wales

Income Tax, Taxes Management

Updated: 05 November 2022; Ref: scu.644018

Rogers v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 27 Feb 2020

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

Citations:

[2020] UKFTT 114 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649196

Fearn v Revenue and Customs (Income Tax – Tax Avoidance Scheme): FTTTx 17 Feb 2020

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

Citations:

[2020] UKFTT 97 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.649185

Knewstubb v Revenue and Customs (Income Tax – Penalties for The Late Filing): FTTTx 23 Oct 2019

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

Citations:

[2019] UKFTT 642 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.644037

De Silva and Another, Regina (on The Application of) v HM Revenue and Customs: CA 2 Feb 2016

Judges:

Arden, Gloster, Simon LJJ

Citations:

[2016] BTC 6, [2016] EWCA Civ 40, [2016] STC 1333, [2016] STI 303

Links:

Bailii

Statutes:

Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1)

Jurisdiction:

England and Wales

Citing:

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 . .

Cited by:

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.

Income Tax

Updated: 05 November 2022; Ref: scu.559419

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 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.

Judges:

Lord Neuberger, Lord Kerr, Lord Reed, Lord Hughes, Lord Hodge

Citations:

[2017] UKSC 74, [2017] 1 WLR 4384, [2017] WLR(D) 760, UKSC 2016/0053

Links:

Bailii, Bailii Summary, WLRD, SC, SC Summary, SC Summary video, SC 2017 Jun 22 am Video, SC 2017 Jun 22 pm Video

Statutes:

Taxes Management Act 1970 12AC(1), Finance (No 2) Act 1992 42

Jurisdiction:

England and Wales

Citing:

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.

Taxes Management, Income Tax

Updated: 05 November 2022; Ref: scu.599380

Hallberg v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 26 Feb 2019

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.

Citations:

[2019] UKFTT 137 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 November 2022; Ref: scu.635700

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

Citations:

[2014] UKUT 170 (TCC)

Links:

Bailii

Statutes:

Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1)

Jurisdiction:

England and Wales

Cited by:

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.

Income Tax

Updated: 04 November 2022; Ref: scu.525880

Unsworth and Unsworth v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 17 Feb 2020

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

Citations:

[2020] UKFTT 94 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.649168

Abbott v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 28 Feb 2019

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

Citations:

[2019] UKFTT 147 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.635680

Essk Design Consultants Limited v Revenue and Customs (Procedure : Other): FTTTx 12 Sep 2019

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

Citations:

[2019] UKFTT 574 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.643995

Patrick v Revenue and Customs: FTTTx 14 Jun 2012

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.

Citations:

[2012] UKFTT 390 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462815

White v Revenue and Customs: FTTTx 1 Jun 2012

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

Citations:

[2012] UKFTT 364 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462827

Stockler v Revenue and Customs: FTTTx 25 Jun 2012

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

Citations:

[2012] UKFTT 404 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462821

Pflum v Revenue and Customs: FTTTx 1 Jun 2012

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.

Citations:

[2012] UKFTT 365 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462816

Johnson v Revenue and Customs: FTTTx 19 Jun 2012

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

Citations:

[2012] UKFTT 399 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462805

Larkin v Revenue and Customs: FTTTx 21 Jun 2012

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

Judges:

Gretta Pritchard

Citations:

[2012] UKFTT 401 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462806

Slush Puppie Ltd v Revenue and Customs: FTTTx 25 May 2012

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

Citations:

[2012] UKFTT 356 (TC)

Links:

Bailii

Statutes:

Social Security Contributions (Transfer of Functions etc) Act 1999, Income Tax (Pay As You Earn) Regulations 2003

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462765

Owolabi v Revenue and Customs: FTTTx 11 May 2012

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

Citations:

[2012] UKFTT 334 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462756

Fraser v Revenue and Customs: FTTTx 30 Apr 2012

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.

Citations:

[2012] UKFTT 350 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462672

Galvin v Revenue and Customs: FTTTx 11 Apr 2012

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

Judges:

Aleksander TJ

Citations:

[2012] UKFTT 280 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462673

Eclipse Film Partners No 35 Llp v Revenue and Customs: FTTTx 20 Apr 2012

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.

Citations:

[2012] UKFTT 270 (TC)

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988 362

Jurisdiction:

England and Wales

Citing:

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 . .

Cited by:

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.

Income Tax

Updated: 03 November 2022; Ref: scu.462663

Verschueren v Revenue and Customs: FTTTx 9 Mar 2012

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

Citations:

[2012] UKFTT 184 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462645

Ali v Revenue and Customs: FTTTx 24 Apr 2012

INCOME TAX – whether certain amounts credited to the Appellant’s bank accounts were, as the Commissioners alleged, taxable income from one or more unidentified sources – held on the evidence that the Appellant had discharged the burden of proof on her of showing that there were not – appeal allowed

Citations:

[2012] UKFTT 289 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462648

Metelerkamp v Revenue and Customs: FTTTx 6 Mar 2012

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

Citations:

[2012] UKFTT 171 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462628

Flemming and Son Construction (West Midlands) Ltd v Revenue and Customs: FTTTx 9 Mar 2012

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

Judges:

Poole J

Citations:

[2012] UKFTT 205 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462609