Procedure – application for permission to appeal – whether reasonable excuse for failure to appeal in time – discovery assessments and penalties – S29 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – Martland considered – Application refused
[2020] UKFTT 422 (TC)
Taxes Management Act 1970, Finance Act 2009
England and Wales
Updated: 06 February 2022; Ref: scu.655358
Penalty for failure to pay amount specified in accelerated payment notice – appellant applies for judicial review but no interim relief granted – whether to stay Tribunal proceedings – yes
[2017] UKFTT 152 (TC)
England and Wales
Updated: 06 February 2022; Ref: scu.578542
Kenneth Parker J
[2015] EWHC 3118 (Admin)
England and Wales
Updated: 06 February 2022; Ref: scu.557118
UTTC PROCEDURE – application by Applicant to set aside decision refusing application extension of time to provide notice of appeal to Upper Tribunal – refused – application for permission to appeal to the Court of Appeal – refused
[2017] UKUT 75 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.577815
UTTC PROCEDURE- penalty imposed in accordance with FA 2008, Sch 36, para 50 – parties agreed that decision records incorrect amount – correction made – whether jurisdiction to admit further evidence to support reduction in penalty following publication of decision – no – whether, if jurisdiction assumed, evidence should be admitted – no 27 February 2017
[2017] UKUT 84 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.577816
UTTC PROCEDURE – MTIC appeals- refusal of application to adjourn substantive hearing of appeals in circumstances where appellants’ representative and main witness unfit to participate in the proceedings – whether decision not to adjourn within the ambit of the proper exercise of judicial discretion in the circumstances-yes – appeals dismissed
[2017] UKUT 23 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.577812
FTTTx Construction Industry Scheme – Appeal against refusal of registration for gross payment – Failure of ‘Compliance test’ – late filing of self assessment tax returns – Reliance on accountants – Whether reasonable excuse (s 118(2) TMA) – Yes – Appeal allowed
[2011] UKFTT 69 (TC)
England and Wales
Updated: 04 February 2022; Ref: scu.442840
Appeal against a penalty imposed for the late submission of a monthly CIS return on the grounds that the return was posted on time but delayed by the postal service
[2011] UKFTT 41 (TC)
England and Wales
Updated: 04 February 2022; Ref: scu.442807
Refusal to permit making of late appeal. Applicant sought to appeal – under section 16 Finance Act 1994 – a decision under section 152(b) Customs and Excise Management Act 1979 refusing to restore vehicle seized under section 139(1) of that act as being liable to forfeiture under section 141(1)(a) of the act. Whether document sent within appeal time limit but to respondent instead of to tribunal was the appeal.
Held: no. Whether receipt of that document by respondent stopped time running for making appeal.
Held: no. Whether document sent seven weeks after appeal time limit but to respondent instead of to tribunal was the appeal.
Held: no. Notice of Appeal filed with tribunal some eight months after appeal time limit. Permission to make late appeal refused under section 16(1F) Finance Act 1994. Three-step test in Denton v TH White Limited (and related appeals) [2014] EWCA Civ 906. Martland v HMRC [2018] UKUT 178 (TCC) and Romasave (Property Services) Limited v HMRC [2015] UKUT 254 (TCC) applied. BPP Holdings Ltd and others v HMRC [2017] UKSC 55 and Data Select Limited v HMRC [2012] UKUT 187 (TCC) considered.
[2021] UKFTT 475 (TC)
England and Wales
Updated: 04 February 2022; Ref: scu.671553
Application for permission to notify late appeal to HMRC – whether FTT made error of law in refusing permission – whether FTT engaged properly with strength of Appellant’s case in carrying out its balancing exercise – held the FTT did make an error of law in failing to follow the guidance in Martland and in failing to give reasons which properly supported its decision, but the FTT’s decision was nonetheless a correct one in the light of the Martland criteria applied correctly – decision re-made on that basis.
[2021] UKUT 275 (TCC)
England and Wales
Updated: 04 February 2022; Ref: scu.671218
Mr Justice Chamberlain
[2021] EWHC 3195 (Admin)
England and Wales
Updated: 04 February 2022; Ref: scu.671065
Application by a non-party for copies of skeleton arguments and written submissions before issue of dispositive decision – Cape Intermediate Holdings Ltd followed – three-stage approach in applying Cape – (i) whether information sought has potential value in advancing open justice – (ii) whether risk or harm to maintenance of effective judicial process or to legitimate interests of others – (iii) relevant considerations in relation to practicality and proportionality – application granted in part
[2021] UKFTT 446 (TC)
England and Wales
Updated: 04 February 2022; Ref: scu.671516
(Mauritius)
Lord Neuberger, Lord Wilson, Lord Sumption, Lord Carnwath, Lord Hodge
[2017] UKPC 4
Commonwealth
Updated: 03 February 2022; Ref: scu.577502
UTTC PROCEDURE – review of decision – whether conclusions should be changed following later Supreme Court judgment – yes – review undertaken and decision altered
[2014] STC 230, [2014] BTC 501, [2014] STI 435, [2013] UKUT 615 (TCC)
England and Wales
Cited – Derry, Regina (on The Application of) v Revenue and Customs SC 10-Apr-2019
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share . .
Lists of cited by and citing cases may be incomplete.
Updated: 03 February 2022; Ref: scu.521034
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 tax return. He had submitted a tax return but then submitted amendments claiming for losses in the following year. The Revenue sought payment of the tax due under the unamended return by proceedings in the County Court. The taxpayer said that any such proceedings had to be in the First Tier Tribunal, because that Tribunal had exclusive jurisdiction to decide at what stage losses were to be allowed for in the amended return. The erevenue appealed aginst the decision that it must claim in the First Tier Tribunal.
Held: The appeal succeeded. The term ‘return’ refersdto the information in the tax return form which is submitted for ‘for the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax’ for the relevant year of assessment and ‘the amount payable by him by way of income tax for that year’. Not everything put in the Tax return by the taxpayer need be in law part of the return. The actual question was whether the claim for losses entered into the return amounted to a defence to the Revenue’s claim for tax. As such that question could be answered in the County and High Courts. It was not an appeal against an assessment to tax for a particular year, which would have to go to the Tribunal.
Lord Neuberger, President, Lord Sumption, Lord Reed, Lord Toulson, Lord Hodge
[2013] UKSC 69, [2013] BTC 837, [2013] 1 WLR 3514, [2013] STC 2480, [2013] STI 3450, [2014] 1 All ER 1, UKSC 2012/0062, [2014] 1 All ER 1
Bailii, Bailii Summary, SC Summary, SC
England and Wales
Cited – Autologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .
Cited – Blackburn (HM Inspector of Taxes) v Keeling CA 21-Aug-2003
The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003.
Held: The underwriting year 2003 ends in the year of assessment 2003/4, and . .
At ChD – Revenue and Customs v Cotter ChD 14-Apr-2011
The taxpayer’s accountants had submitted a tax return amending the taxpayer’s own return adding claims for losses. The accountant acknowledged the contentious nature of the claim and invited a review. The Revenue sought now to recover the tax due . .
Cited – HM Revenue and Customs v Cotter CA 8-Feb-2012
Mr Cotter’s accountants had submitted a second tax return adding claims to loss relief in the following year. The claims were contentious, but he invited a review by the Revenue asserting that the losses wiped out any liability to tax. The Revenue . .
Cited – 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 . .
Cited – Derry, Regina (on The Application of) v Revenue and Customs SC 10-Apr-2019
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share . .
Lists of cited by and citing cases may be incomplete.
Updated: 03 February 2022; Ref: scu.517445
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share loss relief for that amount against income for that year under section 132 of the 2007 Act. HMRC identified the claim as possible tax avoidance.
In December 2011, his tax return for 2010/11, said that the relief for the loss of pounds 414,500 had already been claimed and relief obtained in 2009/10. In response, HMRC opened an enquiry into the claim for share loss relief. This was made under schedule
1A of the 1970 Act saying was a claim made ‘outside of a return’ and opened an enquiry into 2010/11 under section 9A of the 1970 Act. HMRC then demanded pounds 95,546.36 with interest. D sought judicial review of the demand. The two issues were:
(1) Whether, having exercised his right to claim the relevant loss relief in the previous year (2009/10), D was correct to deduct that loss in calculating his net income for that year; or whether, as HMRC contend, that right was overridden by schedule 1B of the 1970 Act, such that the loss, although claimed in year 2009/10, was to be treated as ‘relating to’ the following year.
(2) Whether, if it was an error for Mr Derry to make a claim for relief in the tax return for 2009/10, that claim is nonetheless part of the tax return for that year.
D failed on both issues in the UT. On the first issue, the CA found for HMRC. On the second issue, it found for D that the claim for relief was part of the 2009/10 return. As HMRC did not open an enquiry into the 2009/10 return in time, it granted judicial review. HMRC appealed on the second issue. D resists on that issue but sought to uphold the decision in any event on the first.
Lord Reed DPSC, Lord Carnwath, Lady Black, Lady Arden, Lord Kitchin JJSC
[2019] WLR(D) 243, [2019] 1 WLR 2754, [2019] UKSC 19, [2019] STC 926, [2019] 4 All ER 127, [2019] BTC 11
England and Wales
At UTTC – Derry, Regina (on The Application of) v Revenue and Customs UTTC 28-Jul-2015
UTTC Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by . .
Appeal from (CA) – Derry, Regina (on The Application of) v HM Revenue and Customs CA 20-Jun-2017
‘The structure of Schedule 1B is that it applies to certain specified claims for relief involving two or more years. The provisions relating to loss relief are contained in paragraph 2. The remaining paragraphs deal with entirely separate claims, . .
Cited – Whitney v Inland Revenue HL 6-Nov-1925
Super-tax – Liability of non-resident alien in receipt of income from the United Kingdom – Service abroad of notice to make return of income – Finance (1909-10) Act, 1910 (10 Edw. VII, c. 8), Sections 66 and 72-Income Tax Act, 1918 (8 and 9 Geo. V, . .
Cited – Rouse, Regina (on The Application of) v HMRC UTTC 4-Dec-2013
UTTC PROCEDURE – review of decision – whether conclusions should be changed following later Supreme Court judgment – yes – review undertaken and decision altered . .
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 . .
Cited – Blackburn (HM Inspector of Taxes) v Keeling CA 21-Aug-2003
The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003.
Held: The underwriting year 2003 ends in the year of assessment 2003/4, and . .
Cited – 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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 03 February 2022; Ref: scu.636996
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 with a direction for preparation of hearing bundles – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules – rule 2 (overriding objective) – rule 5 (case management powers) – rule 10 (orders for costs)
Sales J said: ‘When construing a consolidating statute, which is intended to operate as a coherent code or scheme governing some subject matter, the principal inference as to the intention of Parliament is that it should be construed as a single integrated body of law, without any need for reference back to the same provisions as they appeared in earlier legislative versions. . . An important part of the objective of a consolidating statute or a project like the Tax Law Rewrite Project is to gather disparate provisions into a single, easily accessible code. That objective would be undermined if, in order to interpret the consolidating legislation, there was a constant need to refer back to the previous disparate provisions and construe them . . ‘
Sales J
[2013] UKUT 1041 (TCC)
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 . .
Appeal from – 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 – 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 . .
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 . .
At UTTC – Eclipse Film Partners No 35 Llp v HM Revenue and Customs CA 17-Feb-2015
Appeal against closure notice. . .
See Also – Eclipse Film Partners (No 35) Llp v HMRC UTTC 20-Dec-2013
UTTC Carrying on a trade – Edwards v Bairstow [1956] AC 14 – R(Jones) v First-tier Tribunal [2013] UKSC 19 – business involving the exploitation of films with a view to profit – section 609 ITTOIA . .
At UTTC – Eclipse Film Partners No 35 Llp v Revenue and Customs SC 11-May-2016
The issue raised on this appeal concerns the extent to which the jurisdiction of the First-tier Tribunal to make an order for costs is fettered by the provisions of the Rules regulating the procedure of the Tribunal.
Held: With one exception, . .
Cited – Derry, Regina (on The Application of) v Revenue and Customs SC 10-Apr-2019
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share . .
Lists of cited by and citing cases may be incomplete.
Updated: 03 February 2022; Ref: scu.509176
Application for judicial review raises a point of principle regarding the effect of closure notices – given by HMRC to taxpayers pursuant to section 28A of the 1970 Act which fail to specify the amount of the tax HMRC contends should be paid.
Jay J
[2017] EWHC 296 (Admin)
England and Wales
Updated: 03 February 2022; Ref: scu.577290
PENALTY – failure to comply with information notice issued under Schedule 36 FA 2008 – mistaken failure to provide bank statements – whether reasonable excuse – no – whether documents held by third party in possession or power – no – appeal dismissed
[2019] UKFTT 637 (TC)
England and Wales
Updated: 03 February 2022; Ref: scu.644049
LATE APPEAL – Martland considered – length of delay is serious and significant – no good reason for delay – in all the circumstances fairness and justice do not support an extension of time — application refused
[2020] UKFTT 50 (TC)
England and Wales
Cited – Martland v The Commissioners for HM Revenue and Customs (Tax) UTTC 1-Jun-2018
Exercise of Discretion to hear Late Appeals
Excise Duty – assessment to duty and wrongdoing penalty – application for permission to make late appeal – test to be applied – appeal dismissed
The tribunal discussed the jurisdiction of the First Tier Tribunal to allow an appeal to be made . .
Lists of cited by and citing cases may be incomplete.
Updated: 03 February 2022; Ref: scu.649147
PROCEDURE – application for final and partial closure notices – appeal against an information notice – whether the First-tier Tribunal has the jurisdiction to determine (and, if so, should determine) the Appellant’s domicile as a preliminary issue in the course of the proceedings before addressing whether the Respondents have reasonable grounds for continuing with their enquiries, the requested information is reasonably required or an officer of the Respondents has reason to suspect an under-assessment – yes in each case – conclusion that the Appellant was UK-domiciled in the tax years in question
Judge Tony Beare said: ‘ . . we are dealing here with a question of the Appellant’s intentions, which is to say the Appellant’s state of mind. . . this requires note to be taken of declarations of intention which the Appellant has made in the course of the enquiries and in giving his evidence but those declarations need to be examined critically in view of the fact that it is clearly in the interests of the Appellant to say that his intentions are not [those purported by HMRC]. This means that the Appellant’s intentions instead ‘have to be ascertained by the court as a fact by a process of inference from all the available evidence . . ‘ ‘
Judge Tony Beare
[2020] UKFTT 159 (TC)
England and Wales
Cited – Waterside Escapes Ltd v Revenue and Customs FTTTx 13-Oct-2020
Qualifying Property Rental – Stamp Duty Relief
SDLT – higher threshold interest 15% rate – relief for a qualifying property rental business – intention that a non-qualifying individual be permitted to occupy a dwelling on the land (paragraph 5(2), Schedule 4A, FA 2003) – whether a non-qualifying . .
Lists of cited by and citing cases may be incomplete.
Updated: 03 February 2022; Ref: scu.650684
UTTC Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 – whether any enquiry into claim should be under section 9A or under Schedule 1A of Taxes Management Act 2007- whether claim given effect within paragraph 4 of Schedule 1A to Taxes Management Act 1970 – whether judicial review appropriate procedure
[2015] UKUT 416 (TCC), [2015] STI 2557, [2015] WLR (D) 379, [2015] BTC 525, [2016] STC 334
Income Tax Act 2007, Taxes Management Act 2007
England and Wales
Appeal from (UTTC) – Derry, Regina (on The Application of) v HM Revenue and Customs CA 20-Jun-2017
‘The structure of Schedule 1B is that it applies to certain specified claims for relief involving two or more years. The provisions relating to loss relief are contained in paragraph 2. The remaining paragraphs deal with entirely separate claims, . .
At UTTC – Derry, Regina (on The Application of) v Revenue and Customs SC 10-Apr-2019
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share . .
Lists of cited by and citing cases may be incomplete.
Updated: 03 February 2022; Ref: scu.553186
Whether valid appeal made to HMRC – Whether Notice of Appeal to Tribunal is valid
[2011] UKFTT 89 (TC)
England and Wales
Updated: 03 February 2022; Ref: scu.442816
Procedure – application for stay behind another appeal before the Upper Tribunal – criteria for stay – Whether tribunal’s discretion narrowed where appellant contesting stay – no- whether test to be applied is whether the decision behind which the appeal is stayed will be determinative of the current appeal – no – balancing likelihood that Upper Tribunal decision will provide assistance in current appeal against appellant’s right to progress its appeal D application for stay dismissed
[2012] UKFTT 370 (TC)
England and Wales
Updated: 03 February 2022; Ref: scu.462817
Penalty for late filing of partnership tax return- whether reasonable excuse- reliance on accountants who did not have the necessary software to submit online- appeal dismissed.
[2011] UKFTT 163 (TC)
England and Wales
Updated: 03 February 2022; Ref: scu.442847
INCOME TAX AND CORPORATION TAX – closure notices, discovery assessments and penalty assessments issued in respect of incorrect tax returns filed by an individual and a company – errors in relation to the profits of a property business carried on by, and employment income received by, the individual and in relation to the expenditure incurred by the company – loans deemed to have been made under Section 455 of the Corporation Tax Act 2010 – appeals dismissed except to the extent that the relevant assessment depended on the inaccuracies’ being deliberate – held that the Appellants had acted carelessly and not deliberately in filing the relevant returns – penalties reduced accordingly
[2021] UKFTT 454 (TC)
England and Wales
Updated: 02 February 2022; Ref: scu.671548
LATE APPEAL – notices to require security for PAYE and NIC – appellants likely to be convicted if leave refused – appellant company continued to trade after security demanded leaving HMRC at risk – application dismissed
[2019] UKFTT 639 (TC)
England and Wales
Updated: 01 February 2022; Ref: scu.644046
PROCEDURE – application to set aside decision- non-attendance at hearing- failure to comply with Directions-criticism by appellant of his representative- application refused
[2019] UKFTT 618 (TC)
England and Wales
Updated: 01 February 2022; Ref: scu.644047
PROCEDURE – whether to give permission for late appeals to be made to HMRC – failure by taxpayer to cooperate with HMRC’s compliance check – permission refused
[2019] UKFTT 610 (TC)
England and Wales
Updated: 01 February 2022; Ref: scu.644041
Disclosure of documents by HMRC relating to the tax affairs of one appellant to an appellant in a related appeal – s18 Revenue and Customs Act 2005 – relevance of the documents – case management decision of the FTT – appeals dismissed
[2021] UKUT 250 (TCC)
Revenue and Customs Act 2005 18
England and Wales
Updated: 01 February 2022; Ref: scu.671206
PROCEDURE – COSTS – whether Appellant acted unreasonably in opposing HMRC application to stay proceedings then withdrawing the opposition at the hearing of the HMRC application (rule 10 First-tier Tribunal Rules)
[2020] UKFTT 279 (TC)
England and Wales
Updated: 31 January 2022; Ref: scu.652730
Penalties for late PAYE annual return – whether appellant had reasonable excuse under Taxes Management Act 1970 Section 118(2) – No, whether penalty disproportionate – No. Appeal dismissed
[2012] UKFTT 663 (TC)
Taxes Management Act 1970 118(2)
England and Wales
Updated: 31 January 2022; Ref: scu.466203
Application to set aside decision and reinstate appeal after withdrawal of appeal by Appellant – application refused – consequences of withdrawal of appeal under section 54(4) Taxes Management Act 1970 – original decision confirmed – whether agreement to settle appeal under section 54(1) Taxes Management Act 1970 – held no
[2012] UKFTT 651 (TC)
England and Wales
Updated: 31 January 2022; Ref: scu.466226
Application for leave to appeal out of time – whether reasonable excuse – factors to be taken into account in exercising Tribunal’s discretion to admit Notice of Appeal out of time.
[2011] UKFTT 86 (TC)
England and Wales
Updated: 31 January 2022; Ref: scu.442817
Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Appeal dismissed
[2011] UKFTT 672 (TC)
England and Wales
Updated: 30 January 2022; Ref: scu.449592
Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Jusilla v Finland. ‘Reasonable excuse’ does not necessarily involve any exceptional circumstance. Honest and genuine belief amounts to ‘reasonable excuse’ – R v Unah The Times 2/8/11 Elias LJ, Wyn Williams J and Sir David Clarke.
Burden of proof.
[2011] UKFTT 6831 (TC)
England and Wales
Updated: 30 January 2022; Ref: scu.449597
Income tax return – Penalty for late return (Taxes Management Act 1970 s.93(2)) – Reasonable excuse – Appeal dismissed
[2011] UKFTT 659 (TC)
Taxes Management Act 1970 93(2))
England and Wales
Updated: 30 January 2022; Ref: scu.449602
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed
[2011] UKFTT 671 (TC)
England and Wales
Updated: 30 January 2022; Ref: scu.449603
PAYE -appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- although HMRC spoke to appellant on a monthly basis they failed to inform him that the penalty regime would be vigorously enforced and instead told him that they were not sure how it would work – in accordance with DMBM210105 this was a case where exceptionally the customer’s allocation was not in their best interests and PAYE staff could have suggested a different allocation – appeal allowed in respect of month 5 onwards
[2012] UKFTT 662 (TC)
England and Wales
Updated: 30 January 2022; Ref: scu.466218
PROCEDURE – information notice – Sch 36 FA 2008 – taxpayer’s representations – tribunal approval – tribunal has no discretion or jurisdiction to direct that the taxpayer can attend the approval hearing – no abuse of process in HMRC seeking an approved notice.
[2017] UKFTT 148 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.574085
FTTTx (Procedure : Other) PROCEDURE – application to amend grounds of appeal – whether proposed amendment is amendment to existing claim or new claim – Reed Employment Limited v HMRC [2013] UKUT 109 (TC) and HMRC v Vodafone Group Services Ltd [2016] UKUT 89 (TC) considered – held proposed amendment not new claim – application granted
[2017] UKFTT 830 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.574013
Partnership tax return – Penalty for late return (Taxes Management Act 1970 s.93A) – Reasonable excuse – Appeal dismissed
[2011] UKFTT 669 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.449605
FTTTx (Procedure : Hearings In Private) PROCEDURE – application for hearing in private – rule 32 of Tribunal Rules – celebrity status of the appellant – deductibility of expenses against income – principle of open justice – whether the test of necessity for derogation met – whether anonymity strictly necessary – whether confidentiality of information at risk of breach – whether right to privacy infringed – Convention rights under Articles 6, 8 and 10 – Human Rights Act 1998 – proportionality – alternative measures under rule 14 and s 4(2) of the Contempt of Court Act 1981 – application refused
[2017] UKFTT 850 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573980
PROCEDURE – personal liability notice – FA 2007, Sch 24, para 19 – application of Article 6 of the European Convention on Human Rights – appellant’s application for a stay – whether HMRC’s decision to proceed by way of civil penalty an abuse of process – inability to obtain a representation order – whether standard of proof should be the criminal standard – HMRC’s application to strike out parts of appellant’s grounds of appeal for abuse of process in seeking to re-litigate matters the subject of earlier appeals by the company – application to admit into evidence a prior tribunal decision
[2016] UKFTT 781 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573949
FTTTx (Costs – Complex Categorisation) COSTS – complex categorisation – whether normal order costs follow event should not be made when, after appellant has filed its evidence, HMRC raise unjust enrichment defence leading to withdrawal of appeal
[2016] UKFTT 786 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573946
FTTTx (Procedure – Whether Validity of Discovery Assessment Preliminary Issue) PROCEDURE – whether validity of discovery assessment should be determined as a preliminary issue – no – application dismissed
[2016] UKFTT 787 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.573943
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed
Staker J
[2011] UKFTT 668 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.449630
Penalty for late submission of P35 – previous accountants ceased business -penalty notices not sent to new accountants – Appellant’s failure to notify change of address on a timely basis – whether reasonable excuse – no -appeal dismissed and penalty confirmed
[2011] UKFTT 714 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.449639
PAYE – penalty for late payment – sch 56 FA 2009 – reasonable excuse – payment history – change of staff – appeal dismissed
[2012] UKFTT 577 (TC)
England and Wales
Updated: 29 January 2022; Ref: scu.466152
Circumstances in which an officer of the Commissioners for Her Majesty’s Revenue and Customs (‘HMRC’) who is enquiring into a tax return can give (or be required to give) the taxpayer a partial closure notice (‘PCN’). In particular, can HMRC be required to give a PCN when the officer has completed his enquiries into a matter to which the enquiry relates, without quantifying the tax due as a result of the conclusion reached by the officer in relation to that matter? Here, the matter enquired into was whether or not the taxpayer is entitled to claim the benefit of the remittance basis of assessment as a person not domiciled in the UK in the relevant tax years.
Lady Justice Nicola Davies
Lady Justice Simler
And
Mr Justice Francis
[2022] EWCA Civ 3
England and Wales
Updated: 29 January 2022; Ref: scu.671019
Income Tax – Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970
[2011] UKFTT 648 (TC)
England and Wales
Updated: 28 January 2022; Ref: scu.449633
Procedure – jurisdiction – abuse of process – appellants’ application that the tribunal should hear no submissions or evidence from HMRC – whether tribunal has inherent power to prevent its processes being abused – whether the power asserted by the appellants was to be implied – no – application dismissed
[2011] UKFTT 642 (TC), [2011] STI 3050, [2012] SFTD 94
England and Wales
Updated: 28 January 2022; Ref: scu.449609
TIME LIMIT FOR APPEAL TO TRIBUNAL – Application over 3 years after assessment and penalty – No reasonable prospect of success – No satisfactory reason for delay – Extension of time to appeal refused
[2011] UKFTT 655 (TC)
England and Wales
Updated: 28 January 2022; Ref: scu.449625
Self-assessment filing penalty – taxpayer thought HMRC had issued self-assessment Notice in error – return not submitted – late filing penalty – no reasonable excuse – HMRC issued paper return and advised there would be no penalty if received by them within fourteen days – condition met – HMRC authority to discharge penalty – appeal allowed
[2011] UKFTT 717 (TC)
England and Wales
Updated: 28 January 2022; Ref: scu.449641
FTTTx INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal dismissed
Dr Christopher Staker TJ
[2011] UKFTT 688 (TC)
England and Wales
Updated: 28 January 2022; Ref: scu.449620
Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Conspicuous unfairness. Oxfam (per Mr. Justice Sales) explained.
[2011] UKFTT 647 (TC)
England and Wales
Updated: 28 January 2022; Ref: scu.449608
Penalties – PAYE payments made late – whether ‘reasonable excuse’ or ‘special circumstances’ – No – Finance Act 2009, Schedule 56 – Appeal refused
[2012] UKFTT 710 (TC)
England and Wales
Updated: 28 January 2022; Ref: scu.466647
Penalty. Reliance upon accountant. AB v HMRC [2007] STC 99 and Wald v HMRC [2011] UKFTT 183 explained and reconciled.
[2012] UKFTT 620 (TC)
England and Wales
Updated: 28 January 2022; Ref: scu.466222
Procedure – Appeal Against Discovery Assessment
[2016] UKFTT 772 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571841
FTTTx Income tax – Closure Notice and Discovery Assessments – Sections 28B and 30B Taxes Management Act 1970 – Capital Allowances Act 2001 Sections 83 and 84 – whether cost of cars purchased by Appellant and provided to mini cab drivers for hire should be treated as fixed assets giving rise to capital allowances and not revenue items treated as stock – yes – appeal dismissed
[2016] UKFTT 752 (TC)
Bailii
England and Wales
Income Tax, Taxes Management
Updated: 26 January 2022; Ref: scu.571855
Procedure : Other
[2016] UKFTT 736 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571839
Procedure – Application To Make Appeal Out of Time
[2016] UKFTT 771 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571830
Procedure – Penalty for Failing To Amount
[2016] UKFTT 774 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571833
Annual Tax On Enveloped Dwellings – Tax Returns – s 159 and schedule 35 Finance Act 2013 – penalty for late filing of returns – schedule 55 Finance Act 2009 – whether defects in the penalty notices affected the penalties – yes – section 114 Taxes Management Act 1970 – whether taxpayer had a reasonable excuse for filing the returns late – no – whether HMRC’s decision on special circumstances could be revisited – no – appeal allowed in part
[2016] UKFTT 766 (TC)
Bailii
Taxes Management Act 1970
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.571828
Procedure – application to set aside strike out – continuing non-compliance with direction – refused
[2020] UKFTT 306 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.653150
PROCEDURE – Application to set aside – Application refused
[2020] UKFTT 297 (TC)
Bailii
England and Wales
Taxes Management
Updated: 26 January 2022; Ref: scu.653145
CONSTRUCTION INDUSTRY SCHEME – fixed and month 13 penalties – late filing of returns – no reasonable excuse – proportionality of penalties – whether within wide margin of appreciation – interpretation of s100B Taxes Management Act 1970 – Human Rights Act 1998 – appeal allowed in part
[2012] UKFTT 631 (TC)
Bailii
Taxes Management Act 1970
England and Wales
Taxes Management
Updated: 25 January 2022; Ref: scu.466195
P35 late return. Reasonable excuse.
[2011] UKFTT 173 (TC)
Bailii
England and Wales
Taxes Management
Updated: 25 January 2022; Ref: scu.442795
Appeal against amendments made to partnership returns based on the findings made in an enquiry into a later tax year – whether HMRC were correct to do so and properly issued the amendments under the discovery provisions in the lack of any evidence from the Appellant to displace the amendments
[2011] UKFTT 39 (TC)
Bailii
England and Wales
Taxes Management
Updated: 25 January 2022; Ref: scu.442790
UTTC PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed
[2016] UKUT 363 (TCC)
Bailii
England and Wales
Taxes Management
Updated: 24 January 2022; Ref: scu.570419
PROCEDURE- refusal to reinstate appeals -whether change of circumstances should be considered by Upper Tribunal-no-whether error of law in FTT’s decision-no-appeal dismissed
[2016] UKUT 347 (TCC)
Bailii
England and Wales
Taxes Management, VAT
Updated: 24 January 2022; Ref: scu.570404
Closure notice – application on behalf of the Appellant – restaurant business – basis of application that enquiry had become prolonged and protracted – series of Schedule 36 notices – requests for review – appeals – late provision of information and documentation – absence of explanation for lateness – reasonable grounds for enquiry to be kept open – application unsuccessful
[2011] UKFTT 84 (TC)
Bailii
England and Wales
Taxes Management
Updated: 24 January 2022; Ref: scu.442796
INFORMATION NOTICE – Sch 36 FA 2008- whether documents reasonably required to check position? Yes in circumstances – Whether notice onerous or disproportionate? No in circumstances – Appeal dismissed
[2011] UKFTT 60 (TC)
Bailii
England and Wales
Taxes Management
Updated: 24 January 2022; Ref: scu.442844
PAYE and NICs payable by employer- HMRC application at the hearing for the tribunal to vary the NICs decision – refused – employer’s lack of records – HMRC best judgment assessment – presumption of continuity – burden of proof on taxpayer not discharged – careless inaccuracy penalties – appeal dismissed.
[2020] UKFTT 280 (TC)
Bailii
England and Wales
Taxes Management
Updated: 22 January 2022; Ref: scu.652731
PROCEDURE – application for permission to notify appeal out of time – section 49G Taxes Management Act 1970 – Martland applied – permission refused
[2019] UKFTT 652 (TC)
Bailii
England and Wales
Taxes Management
Updated: 22 January 2022; Ref: scu.644048
SECURITY FOR PAYMENT of VAT and PAYE/NICs – HMRC acted unreasonably in deciding to issue the notices as they took into account irrelevant matters – not inevitable that they would have come to the same decision if those matters had been disregarded – decision flawed – appeal allowed
[2019] UKFTT 648 (TC)
Bailii
England and Wales
Taxes Management
Updated: 22 January 2022; Ref: scu.644053
INCOME TAX – discovery assessments -failure to return income on tax return – whether assessments made by HMRC were to best judgment – burden of proof on taxpayer – appeal allowed in part only – s29 Taxes Management Act 1970
[2012] UKFTT 650 (TC)
Bailii
Taxes Management Act 1970
England and Wales
Taxes Management
Updated: 22 January 2022; Ref: scu.466191
Registered pension scheme – lifetime allowance – late notification of intention to rely on enhanced protection – regulation 12 Registered Pension Schemes (Lifetime Allowance) Regulations 2006 – whether FTT erred in law in finding unreasonable delay in giving notification PROCEDURE – application to admit new evidence – application to amend grounds of appeal – applications refused
[2021] UKUT 218 (TCC), [2021] BTC 540, [2021] STC 1932
Bailii
Registered Pension Schemes (Lifetime Allowance) Regulations 2006 12
England and Wales
Taxes Management
Updated: 22 January 2022; Ref: scu.671202
Application to strike out – whether the tribunal has jurisdiction in respect of allegations of fraud by third party – no – whether no reasonable grounds of success in respect of discovery – no – application partly upheld
[2021] UKFTT 355 (TC)
Bailii
England and Wales
Taxes Management
Updated: 21 January 2022; Ref: scu.669765
Application for order to comply with Fairford Directions in MTIC appeals after repeated failures – application granted with Directions – cross-application for Disclosure – burden of proof in Kittel test – rule 27(2) of the Tribunal Rules confirmed – application refused
[2021] UKFTT 332 (TC)
Bailii
England and Wales
Taxes Management
Updated: 21 January 2022; Ref: scu.669742
FTTTx Application for further postponement – Previous decision set aside – Appeal against assessments and amendment – no evidence proffered by Appellant who did not attend hearing – Further postponement refused – Appeal heard in absence of Appellant – Appeal dismissed
[2010] UKFTT 588 (TC)
Bailii
England and Wales
Taxes Management
Updated: 20 January 2022; Ref: scu.567568
FTTTX INCOME TAX – Loss relief – Qualifying trading company – Appellants’ shares in ‘start-up’ company carrying on business in UK – Shares exchanged for shares in Canadian company – Canadian company shares disposed of at loss – Whether loss relief available against income – ICTA 1988 s.574
ENQUIRY – Enquiry into availability of loss relief – Enquiry started on basis that loss relief was denied on account of co-ownership of shares – Later HMRC realised that a different condition for relief was not fulfilled – Whether that started a new enquiry – No – TMA 1970 s.9A
[2010] UKFTT 560 (TC)
Bailii
England and Wales
Income Tax, Taxes Management
Updated: 20 January 2022; Ref: scu.567555
Application for leave to appeal out of time – Whether reasonable excuse – Whether any other reasons to allow late appeal.
[2010] UKFTT 562 (TC)
Bailii
England and Wales
Taxes Management
Updated: 20 January 2022; Ref: scu.567558
The receiver had been appointed under the 1968 Act, to manage the affairs of the defendant on his prosecution for tax fraud. She now sought a declaration as to her personal liability for tax which fell due. She had paid over some andpound;2 million to the court which she had realised.
Held: A receiver was not personally liable for tax on the sums realised. Section 75 (Income tax) and section 77 (Capital Gains Tax) of the 1970 Act made her liable as if she were not acting under a court order. The liability to tax was that of the defendant and not that of the receiver. There was no statutory provision to make payment of the tax an expense or incident of the receivership.
Lightman J
Times 10-Feb-2003
Criminal Justice Act 1988 77, Taxes Management Act 1970 75 77
England and Wales
Taxes Management
Updated: 20 January 2022; Ref: scu.179026
Fixed penalty for late delivery of personal tax return – Appellant suffered bereavement of father – excessive delay – whether reasonable excuse – no
[2010] UKFTT 576 (TC)
Bailii
England and Wales
Taxes Management
Updated: 20 January 2022; Ref: scu.567522
An accountant was accused of having made fraudulent claims for interest relief. He appealed from the special commissioners.
Held: Where the taxpayer was a professional person of previous good character, the standard of proof required before a finding of fraudulent behaviour was appropriate was higher than otherwise. The inherent improbability that such a person would commit fraud required that. The burden of proof remained the balance of probabilities, but stronger evidence would be required. That had been established here.
Lloyd J
Times 23-Apr-2003, [2003] EWHC 781 (Ch)
Bailii
England and Wales
Citing:
Cited – Edwards (Inspector of Taxes) v Bairstow HL 25-Jul-1955
The House was asked whether a particular transaction was ‘an adventure in the nature of trade’.
Held: Although the House accepted that this was ‘an inference of fact’, on the primary facts as found by the Commissioners ‘the true and only . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Income Tax
Updated: 20 January 2022; Ref: scu.181053
The trustee in bankruptcy appealed against an order as to compliance with statutory notices issued by HMRC. The trustee argued that all but one of the orders was made in excess of jurisdiction.
Mann J
[2016] EWHC 1674 (Ch)
Bailii
Insolvency Act 1986 303, Finance Act 2008 Sch 36
England and Wales
Insolvency, Taxes Management
Updated: 19 January 2022; Ref: scu.566825
APPLICATION FOR ALLOCATION TO COMPLEX CATEGORY – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 rule 23 – whether criteria met – Capital Air Services considered – application refused
[2012] UKFTT 614 (TC), [2013] SFTD 111, [2012] STI 3031, [2013] STI 224
Bailii
England and Wales
Taxes Management
Updated: 19 January 2022; Ref: scu.466205
Schedule 36 Notice – reasonable requirements – adjournment refused – Notice upheld
[2011] UKFTT 54 (TC)
Bailii
England and Wales
Taxes Management
Updated: 19 January 2022; Ref: scu.442825
Challenge the issue of Partner Payment Notices under Schedule 32 of the Finance Act 2014. Partner Payment Notices are a tax anti-avoidance measure. The effect of each Partner Payment Notice is to require the recipient to pay the sum identified in them to HM Revenue and Customs (‘HMRC’) within 90 days of the notice. There is no statutory mechanism by which to appeal to the First Tier Tribunal against the issue of a Partner Payment Notice and so a challenge must proceed by way of judicial review.
Cranston J
[2016] EWHC 1473 (Admin)
Bailii
England and Wales
Taxes Management
Updated: 18 January 2022; Ref: scu.565949
Appeals against information notices – application for disclosure of HMRC’s electronic file in relation to each Appellant, and for VAT records – application for order that HMRC carry out a search – disclosure of HMRC’s electronic file and order for search refused, disclosure of certain VAT records allowed
[2021] UKFTT 339 (TC)
Bailii
England and Wales
Taxes Management
Updated: 18 January 2022; Ref: scu.669738