INCOME TAX – partnership return – submitted late – late filing penalty and daily penalty – problems with agent authorisation – no UTR – whether reasonable excuse – no – no submissions from HMRC on daily penalty – appeal upheld in part
[2018] UKFTT 484 (TC)
England and Wales
Updated: 25 October 2022; Ref: scu.632275
Income Tax – transfer of assets abroad – s 739 ICTA 1988, s 720 ITA 2007 – UK/Mauritius double tax agreement
[2018] UKFTT 559 (TC)
England and Wales
Updated: 25 October 2022; Ref: scu.632296
INCOME TAX -Whether reasonable excuse for the late submission of Self-Assessment Tax returns for 2010-2011, 2012-2013. No, Initial late filing penalties levied under paragraph 3 of Schedule 55 confirmed. Whether daily penalties under paragraph 4 of Schedule 55 were correctly imposed. Yes. Whether penalties levied under paragraphs 5 and 6 were correctly imposed -No
[2018] UKFTT 623 (TC)
England and Wales
Updated: 25 October 2022; Ref: scu.632347
INCOME TAX – surcharges for failure to pay the tax set out in an accelerated payment notice – whether illness, anxiety and financial pressures caused by harassment at work, loss of employment status and/or a wedding amounted to a reasonable excuse – no – appeal dismissed
[2018] UKFTT 436 (TC)
England and Wales
Updated: 25 October 2022; Ref: scu.632277
INCOME TAX – penalties for late delivery of income tax returns – whether (a) failure to notify chargeability, (b) failure to register for self-assessment even though a director and (c) failure to notify HMRC of change of address disqualify appellant from having a reasonable excuse for the failure.
[2018] UKFTT 547 (TC)
England and Wales
Updated: 25 October 2022; Ref: scu.632322
Income tax – assessments and penalties in respect of inaccuracies in the Appellant’s self-assessment returns for 2011-12 and 2012-13 – s 28 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – application for permission to appeal – whether reasonable excuse – guidance in Data Select and Romasave considered – application refused
[2018] UKFTT 618 (TC)
England and Wales
Updated: 25 October 2022; Ref: scu.632348
Income Tax – penalties for late delivery of return – application to appeal out of time.
[2018] UKFTT 558 (TC)
England and Wales
Updated: 25 October 2022; Ref: scu.632312
INCOME TAX -penalties for late filing – whether return had been submitted by the due date – held, no – Donaldson and Sudall considered – whether reasonable excuse – whether proportionate – appeal against daily penalties allowed, appeal against other penalties refused
[2018] UKFTT 637 (TC)
England and Wales
Updated: 25 October 2022; Ref: scu.632332
PENALTIES – late filing and late payment – Schedules 55 and 56 of FA 2009 – whether service of notice to file deemed effective – whether reliance on accountant a reasonable excuse -personal company and its director separate entities – whether reasonable care taken to avoid the failure – whether failure remedied without unreasonable delay – whether special circumstances – appeal allowed in part
[2018] UKFTT 555 (TC)
England and Wales
Updated: 25 October 2022; Ref: scu.632292
INCOME TAX – application for closure notice under section 28A(4) Taxes Management Act 1970 – application granted
[2018] UKFTT 561 (TC)
England and Wales
Updated: 25 October 2022; Ref: scu.632316
PAYE and NIC – regulation 80 determinations and section 8 decisions – whether Level 1 National Group football referees have contracts with PGMOL – yes – whether they are employees of PGMOL – no – whether payments made on behalf of and at expense of PGMOL within s 687 ITEPA – yes
[2018] UKFTT 528 (TC), [2018] STI 1861, [2019] SFTD 74
England and Wales
Updated: 25 October 2022; Ref: scu.632270
INCOME TAX – late appeal – substantial delay – no good explanation for delay – balancing all the circumstances – appeal dismissed
[2019] UKFTT 432 (TC)
England and Wales
Updated: 24 October 2022; Ref: scu.641269
INCOME TAX – penalty for failure to make Company Tax Return – whether reasonable excuse- whether return submitted without unreasonable delay after excuse ceased – application for costs
[2019] UKFTT 414 (TC)
Income and Corporation Taxes (Electronic Communications) Regulations 2003
England and Wales
Updated: 24 October 2022; Ref: scu.641237
INCOME TAX – penalties for late filing of PAYE returns – Schedule 55 Finance Act 2009 – whether to give permission for late appeal to HMRC against five of the penalties – no – whether special circumstances or reasonable excuse for failure in respect of which remaining penalty was imposed – no – appeal dismissed
[2019] UKFTT 457 (TC)
England and Wales
Updated: 24 October 2022; Ref: scu.641266
INCOME TAX AND CAPITAL GAINS TAX – discovery assessments – penalties for ‘deliberate’ behaviour – whether assets held in trust – no trust document -whether income and gains belonged to Appellant
[2019] UKFTT 81 (TC)
England and Wales
Updated: 24 October 2022; Ref: scu.641231
EMPLOYMENT RELATED SECURITIES – Section 421JC of Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’) – fixed penalties for failure to file an ERS return on time – ignorance of requirement to file – whether taxpayer had a reasonable excuse for his default – appeal dismissed.
[2019] UKFTT 344 (TC)
England and Wales
Updated: 24 October 2022; Ref: scu.638516
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.
[2019] UKFTT 339 (TC)
England and Wales
Updated: 24 October 2022; Ref: scu.638514
INCOME TAX – self assessment – whether the Notice to File issued to the Appellant was issued under Section 8 of Taxes Management Act 1970 – yes – whether the Appellant’s tax return was filed late – yes – whether this late filing rendered the Appellant liable to a penalty imposed under Paragraph 3 of Schedule 55 to Finance Act 2009 – yes – whether the amount of the penalty under Paragraph 3 is fixed or HMRC are required to consider the circumstances of each taxpayer to assess the penalty individually – the amount is specified by Paragraph 3 – whether the Appellant had a reasonable excuse for her delay in filing her return – no – appeal dismissed
[2018] UKFTT 687 (TC)
England and Wales
Updated: 24 October 2022; Ref: scu.632386
INCOME TAX AND VAT – application for permission to make late appeals – whether good explanation for delay – no
[2018] UKFTT 519 (TC)
England and Wales
Updated: 24 October 2022; Ref: scu.632282
INCOME TAX – obligation on ‘specified employment intermediaries’ to file returns – whether or not the Appellant was a ‘specified employment intermediary’ – no – whether or not, had it been a ‘specified employment intermediary’, it would have had a reasonable excuse for its failure to file the returns – no – appeal upheld
[2018] UKFTT 638 (TC)
England and Wales
Updated: 24 October 2022; Ref: scu.632349
INCOME TAX – EMPLOYMENT STATUS – share-fisherman – contract of service or contract for services – contract of service – Appeal allowed
[2011] UKFTT 861 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.450886
Income Tax; Closure Notice; Discovery Assessments; whether Appellant overcharged by assessments; whether Appellant negligently delivered incorrect returns; omission of sales; adequacy of business records; method of calculation of turnover and profit; takings build-up; relevance and calculation of funds obtained through gambling; applicability of Retail Price Index to takings build-up for year of enquiry to other years of assessment; presumption of continuity; onus of proof; Taxes Management Act 1970 ss. 8, 12B, 19A, 29, 36(1), 50(6), and 95; whether assessments should stand good – No; whether assessments should be reduced – Yes; appeal allowed in principle.
[2011] UKFTT 756 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.450856
Retired bank employees had previously received free tax advice. When the service was withdrawn, the bank made a payment. The Revenue said that this payment was chargeable to income tax.
Held: The bank’s appeal failed. The payment was made ‘in connection with’ the former employment, and viewing that in context it was a chargeable payment within the retirement benefits scheme. The court discussed how it was to construe the Act: ‘the court should, when interpreting a statutory provision, examine not just that provision but also the context in which it appears in the legislation in question. It may then be able to form a view as to the purpose of the provision in question and that knowledge may inform its thinking as to the choice of meaning to be offered where choices are available. The context of the provision in question, however, will not of itself justify the court in limiting the provision to that context, and thus reducing its apparent scope, unless there is some indication in the legislation that this is what Parliament intended.’
May LJ, Arden LJ, Scott Baker LJ
[2007] EWCA Civ 442, Times 05-Jun-2007
Income and Corporation Taxes Act 1988 612(1)
England and Wales
Cited – Coventry and Solihull Waste Disposal Company Ltd v Russell HL 25-Nov-1999
Where an electricity supplier operated a waste plant to generate electricity, but still, the predominant use of the plant was for waste disposal, the rates were not to be calculated under the industry’s own special rules, but under those for the . .
Cited – HM Inspector of Taxes v Dextra Accessories Ltd HL 7-Jul-2005
The taxpayer companies had paid funds into a trust for employees. They sought to set off the payments against their liability to corporation tax. The revenue argued that they were deductible only in the year in which they were paid to the employees. . .
Cited – Wales (Inspector of Taxes) v Tilley HL 11-Feb-1943
The taxpayer was managing director of a company. The Revenue sought to tax him on two sums of andpound;20,000 paid by to him by the company. The sums were paid in part as the price of compounding a pension, and in part in consideration of the . .
Cited – Regina v Schildcamp HL 1971
Lord Upjohn considered the duty of the court when considering an Act of Parliament: ‘The task of the court is to ascertain the intention of Parliament; you cannot look at the section, still less a subsection, in isolation, to ascertain that . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 October 2022; Ref: scu.251815
INCOME TAX – penalties for the late filing of return – Schedule 55 to the Finance Act 2009 – taxpayer brought into self-assessment due to PAYE underpayment – whether 8 TMA notice to file valid in law – whether service of the relevant notices for penalties to be imposable can be deemed – whether erroneous belief gave rise to a reasonable excuse – whether special circumstances – whether penalties proportionate – appeal dismissed
[2019] UKFTT 83 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.641228
INCOME TAX – termination payment or relevant benefit under EFRBS – disability-entire agreement clause-extrinsic evidence-late amendment of grounds of appeal-no-appeal dismissed
[2019] UKFTT 473 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.641263
INCOME TAX – individual tax return – penalties for late filing – whether properly imposed – no – no evidence that a valid notice to file under section 8(1) TMA 1970 had been given to the taxpayer – application to appeal out of time – application granted – appeal allowed
[2019] UKFTT 550 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.641319
INCOME TAX – CAPITAL GAINS TAX – Partnership – Appeal against Amendment to Partnership Return for 2009-2010 – Discovery – attribution of income and turnover to partnership or company – termination payment trading and revenue receipt or non-taxable capital receipt – appeal against amendment to self-assessment return for 2011-2012 – capital gains chargeability – acquisition and disposition of shares – chargeable gain or gift – calculation of gain – joint interest held by Appellant and wife – entrepreneurs relief – Appeal against closure notice and amendment to self-assessment return for 2009-2010
[2018] UKFTT 619 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.632350
Income Tax/Corporation Tax : Appeal – Late Appeal – Application for permission to notify a late appeal to the Tribunal – TMA 1970 s 49 – Permission refused – Late appeal not allowed
[2018] UKFTT 630 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.632366
Income Tax/Corporation Tax : Penalty – penalty for failure to make returns
[2018] UKFTT 628 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.632367
Income tax – self-assessment – subsistence claims erroneously included – amended assessments – resulting penalties
[2018] UKFTT 670 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.632390
Income Tax/Corporation Tax : Other – employment intermediaries returns – penalties for failure to file nil returns for two periods after filing of first return with information – whether officer of HMRC made penalty determinations – whether ignorance of requirement to file nil returns reasonable excuse – whether reliance on third party reasonable excuse – appeal allowed
[2018] UKFTT 640 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.632370
Income Tax/Corporation Tax : Appeal – enquiries – jurisdiction to prevent amendments under s 28B after closure of enquiry – no – appeal struck out – consideration of appellant’s case that closure notice was invalid as notice to file not issued by named officer
[2018] UKFTT 660 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.632353
Income Tax/Corporation Tax : Penalty – EMPLOYMENT INTERMEDIARIES RETURNS – penalties for failing to file returns for three periods – no evidence that an authorised officer of the Board made a determination under Section 100 TMA 1970 – HMRC policy seemingly inconsistent with the law – no reasonable excuse – penalties proportionate – reduction under Section 100B TMA 1970 – appeal allowed
[2018] UKFTT 568 (TC)
England and Wales
Updated: 23 October 2022; Ref: scu.632371
Income Tax/Corporation Tax : Penalty – self-assessment – late filing penalties – believed no longer required to complete returns and no correspondence received – whether reasonable excuse – no – whether initial late filing penalty was valid – no – whether special circumstances existed in relation to the other penalties – yes
[2019] UKFTT 497 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.641289
Procedure : Income Tax
[2019] UKFTT 308 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.637904
INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – company car benefit – whether car made available to director for private use – yes
[2019] UKFTT 188 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.635735
Income tax – diver – UK sector – decommissioning – whether in connection with exploitation – ITEPA 2003, s.41
[2019] UKFTT 96 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.635693
INCOME TAX – disposal of gilt strips – determination of loss under paragraph 14A Schedule 13 Finance Act 1996 – whether amount paid by transferee to a person other than the transferor is an ‘amount payable on the transfer’ – yes – profit on transactions arising to trustees of settlement – whether profit should be regarded as income for tax purposes – no – appeal allowed in part
[2019] UKFTT 177 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.635739
Income Tax – closure notices – whether interest received on bank and building society accounts beneficially owned – whether liability to tax for pensions receivable affected by private agreement to share the pensions – appeal allowed in part
[2019] UKFTT 206 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.635761
Income Tax/Corporation Tax – penalty for failure to make returns – not aware of need to file – whether reasonable excuse – no
[2018] UKFTT 621 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.632362
Income Tax/Corporation Tax : Pension Scheme – Pensions – lifetime allowance – whether taxpayer notified intention to fix lifetime allowance – application to strike out – granted
[2018] UKFTT 624 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.632372
INCOME TAX – earnings – Income Tax (Employment and Pensions) Act 2003 – premier league footballer – image rights agreement – whether payments viewed realistically were earnings – appeal dismissed
[2019] UKFTT 227 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.635757
Income Tax – Industrial Buildings Allowances
[2019] UKFTT 280 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.637869
Income tax – fixed and daily penalties for late filing of self-assessment return – Donaldson considered – appellant’s accountant failed to file appellant’s return – whether reasonable excuse – no – appeal dismissed
[2019] UKFTT 122 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.635727
A Scottish company carrying on business in various colonies paid the respective colonial income tax upon its profits in each colony. Having also paid British income tax, it obtained, under section 43 of the Finance Act 1916, repayment of a portion thereof in respect of its payment of the colonial taxes. Held ( aff. judgment of the Second Division), in a question with its preference shareholders, who were entitled to a fixed preferential dividend and no more, that the company was entitled to deduct from such preferential dividend the full amount of the British income tax.
Viscount Haldane, Viscount Finlay, Viscount Cave, Lord Dunedin, and Lord Shaw
[1920] UKHL 543, 57 SLR 543
Scotland
Updated: 22 October 2022; Ref: scu.631544
INCOME TAX – penalties for late payment of income tax due and late filing of self-assessment return – whether there was a ‘reasonable excuse’ – yes
[2014] UKFTT 29 (TC)
England and Wales
Updated: 22 October 2022; Ref: scu.521657
Late filing of personal tax return – reasonable excuse – appeal dismissed
[2011] UKFTT 848 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.450927
Penalty – late payment of PAYE payments – FA 2009, Sch 56 – – reasonable excuse – appeal dismissed
[2011] UKFTT 786 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.450931
Individual with three low paid jobs – insufficient or no tax deducted by one or more employers – HMRC estimated underpayment at pounds 2,300 – SA returns issued – penalty charged for late return – whether return was delivered late – no – surcharge levied – whether reasonable excuse – yes – appeal allowed – attention of parties drawn to the underlying issues of liability, ESC A19 and Time to Pay arrangements
[2011] UKFTT 816 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.450946
Penalty – late payment of PAYE payments – FA 2009, Sch 56 – – reasonable excuse – appeal allowed
[2011] UKFTT 787 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.450928
PAYE late payment penalty – Sch 56 FA 2009 – Whether a reasonable excuse or other statutory defence – Whether penalty disproportionate or otherwise unfair – Appeal allowed in part
[2011] UKFTT 853 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.450921
INCOME TAX AND NI – understated self-assessment – appeal against amendments and against penalty under section 95 TMA – burden of showing amendment should not stand not discharged – appeal dismissed
[2010] UKFTT 501 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.426564
Lord Justice Henderson
[2020] EWCA Civ 204
England and Wales
Updated: 21 October 2022; Ref: scu.648254
Income Tax – Underdeductions of Paye
[2019] UKFTT 327 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.638509
Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties
[2019] UKFTT 334 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.638507
Income Tax – Schedule 55 Finance Act 2009 – Fixed and Daily Penalties
[2019] UKFTT 345 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.638510
Income Tax/Corporation Tax : Penalty – fixed and daily penalties for late filing of self-assessment return – appellant unaware of requirement to file a return in respect of expenses which exceeded pounds 2500 and assumed they had been taxed under his tax coding – also experienced problems receiving post and asserts that he had not received a notice to file – whether reasonable excuse – no – appeal disallowed
[2019] UKFTT 243 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.637874
Income Tax – Penalties for Late Filing
[2019] UKFTT 325 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.637909
Income Tax/Corporation Tax : Assessment/Self-Assessment – closure notices and discovery assessments – whether assessments valid ‘best judgement’ assessments – whether taxpayer proved he was overcharged by the assessments
[2019] UKFTT 241 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.637875
Income Tax : Self Assessment
[2019] UKFTT 304 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.637901
Income Tax – Loss Deduction – Profession – Partnerships – whether entitled to carry forward losses against later profits – s 83 ITA 2007 – inaccuracy penalty – sch 24 FA 2007
[2019] UKFTT 279 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.637867
Income Tax, Class 4 National Insurance Contributions and Student Loan Repayments – (1) Enquiry into used car selling trade for 2013-14 – whether omissions of sales – whether amendments to return correct – whether penalties due under Schedule 24 FA 2007 for deliberate conduct – appeals allowed in part (2) Compliance check into takeaway business for 2007-08 to 2012-13 – whether omissions of sales through intermediaries – whether discovery assessments valid – whether penalty under s 95 TMA for fraudulent conduct and under Schedule 24 FA 2007 for deliberate and concealed conduct due – all appeals allowed.
[2019] UKFTT 278 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.637868
Income Tax : Discovery Assessment
[2019] UKFTT 312 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.637895
Income Tax/Corporation Tax : Penalty
[2019] UKFTT 284 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.637855
Income Tax/Corporation Tax : Appeal
[2019] UKFTT 239 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.637856
Income Tax – failure to file returns – late filing penalties – late payment penalties – not knowing how to deal with a bad debt – family health issues – no reasonable excuse
[2019] UKFTT 171 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.635753
INCOME TAX – late filing penalties – reasonable excuse – special circumstances – HMRC reliance on minority judgment – homeless – Schedule 55, Finance Act 2009 – appeal allowed
[2019] UKFTT 86 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.635715
INCOME TAX – Penalty imposed on company for inaccuracy in Construction Industry Scheme return – (Sch 24 FA 2007) – Personal Liability Notice issued to director of the company (para 19 Sch 24 FA 2007) – Whether inaccuracy was ‘deliberate’
[2019] UKFTT 200 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.635750
INCOME TAX – penalties for late delivery of tax return – whether return issued for requisite purpose: no, Goldsmith applied – whether reasonable excuse: no – whether special circumstances: yes – HMRC failed to take into account that overrepayment should have been coded out – appeal allowed.
[2019] UKFTT 135 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.635720
Income Tax/Corporation Tax : Penalty
[2019] UKFTT 269 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.637853
Income tax – fixed and daily penalties for late filing of self-assessment return – appellant completed paper return late – caused accountant to file online return late – whether reasonable excuse – no – appeal dismissed
[2019] UKFTT 146 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.635728
INCOME TAX – penalty under Schedule 55 to Finance Act 2009 for failure to file a tax return on time – whether to admit late appeal – special circumstances
[2019] UKFTT 205 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.635754
INCOME TAX – appeal against discovery assessments – whether notice of appeal had been given to HMRC – whether permission should be granted for appeals to be notified to HMRC outside the statutory time limit – ss 49-49D Taxes Management Act 197
[2019] UKFTT 179 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.635763
Income Tax/Corporation Tax : Appeal – Income tax, national insurance and VAT – application to reinstate appeals -dismissed
[2018] UKFTT 646 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.632384
Income Tax/Corporation Tax : Appeal
[2018] UKFTT 642 (TC)
England and Wales
Updated: 21 October 2022; Ref: scu.632346
Income Tax – Self-Assessment
[2019] UKFTT 343 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.638505
Income Tax – Chargeable Event Gain On Sale of Insurance Bond
[2019] UKFTT 263 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.637871
Income tax – fixed and daily penalties for late filing of self-assessment return – Appellant’s accountant failed to file Appellant’s returns – whether reasonable excuse – no – appeal dismissed
[2019] UKFTT 193 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.635767
Income Tax/Corporation Tax : Penalty
[2019] UKFTT 331 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.638499
Income Tax – Penalties
[2019] UKFTT 285 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.637884
INCOME TAX – company buyback of shares – whether a company distribution – whether a disposal of trading stock
[2019] UKFTT 204 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.635760
Income Tax – Individual Tax Return – Penalties
[2019] UKFTT 286 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.637896
Income Tax – Late Filing Penalties
[2019] UKFTT 340 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.638502
Income Tax – Individual Tax Return
[2019] UKFTT 326 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.638503
Income Tax/Corporation Tax : Penalty
[2019] UKFTT 245 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.637864
INCOME TAX – whether appellant had under-declared trading profits -discovery assessments – s 29 Taxes Management Act 1970 – whether discovery had become stale – penalties for inaccuracies in tax returns – schedule 24 Finance Act 2007 – whether conduct deliberate and concealed – appeal allowed in part
[2019] UKFTT 99 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.635686
Income tax – fixed and daily penalties for late filing of self-assessment return – Donaldson considered – Appellant asserted that it was not necessarily correct to say he was self-employed and that a number of factors in his relationship with his employer/principal indicated that he was employed – until that issue was resolved he was under no obligation to file a self-assessment return – had previously filed self-assessment returns for 35 years – whether reasonable excuse – no – appeal dismissed
[2019] UKFTT 121 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.635730
Income tax – fixed and daily penalties for late filing of self-assessment return – Donaldson considered – appellant and family members ill – no supporting evidence – whether reasonable excuse – no – appeal dismissed
[2019] UKFTT 194 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.635738
INCOME TAX – penalties for late delivery of tax return – permission to make late appeals opposed by HMRC – held appeals not late – whether reasonable excuse: no – daily, 6 month and 12 month penalties cancelled on procedural grounds – three late payment penalties – permission to make 2 late appeals – granted – 2 penalties cancelled because review officer legally cancelled third on account of HMRC delay and concessionally cancelled the first two on the same grounds and then reneged on that concession.
[2019] UKFTT 134 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.635725
Income tax – fixed and daily penalties for late filing of partnership tax return – partners unaware they were required to file a partnership return – whether reasonable excuse – no – appeal dismissed
[2019] UKFTT 190 (TC)
England and Wales
Updated: 19 October 2022; Ref: scu.635741
The claimants challenged refual to them of seafarer’s earnings deductions.
Wyn Williams J
[2012] EWHC 1174 (Admin)
Updated: 19 October 2022; Ref: scu.456514
Self Assessment
[2019] UKFTT 303 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.637903
INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – sections 48-61 ITEPA 2003 – personal service company – contract for services or contract of service – appeal allowed
[2019] UKFTT 195 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635737
Income tax – penalties for late payment of income tax – appellant asserts he received contradictory claims from HMRC as to the amount due – no evidence provided – whether reasonable excuse – no – appeal dismissed
[2019] UKFTT 174 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635742
Income tax – fixed and daily penalties for late filing of self-assessment return – appellant encountered difficulties filing online – further delay before filing return – whether reasonable excuse – no – appeal dismissed
[2019] UKFTT 143 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.635713
Income tax – Schedule 24 Finance Act 2007 – Inaccuracy in tax return – Penalty assessment – Whether careless – yes – Appeal dismissed
[2014] UKFTT 260 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.525293
PAYE – Penalties for late filing of Annual Return – reasonable excuse – Appeal dismissed
[2014] UKFTT 329 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.525371
Income Tax – Termination Payment – Whether taxable as earnings or tax free Lump Sum – Compensation payment – Not Taxable – Appeal allowed
[2010] UKFTT 288 (TC)
England and Wales
Updated: 17 October 2022; Ref: scu.422291