Category: Taxes – Other

Housesimple Ltd v Revenue and Customs (Procedure : Other): FTTTx 22 Nov 2017

PROCEDURE – COSTS – standard category case – withdrawal of appeal before hearing – application for costs by HMRC – whether appellant had acted unreasonably in defending or conducting proceedings by withdrawing the appeal – application for costs by appellant – whether HMRC had acted unreasonably in defending or conducting proceedings by making application for costs – rule 10(1)(b) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – applications refused

Citations:

[2017] UKFTT 837 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management, Costs

Updated: 02 April 2022; Ref: scu.600957

Saunders v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Disposal): FTTTx 18 Oct 2017

Capital Gains Tax – TMA 1970 s 12ZB Non-resident CGT return – Schedule 55 Finance Act 2009 – fixed penalties for late filing of self-assessment return – non-resident Appellant failed to report capital gain within 30 days of disposal – Appellant unaware of obligation introduced by Finance Act 2015 – whether reasonable excuse – yes – appeal allowed

Citations:

[2018] STI 95, [2018] SFTD 487, [2017] UKFTT 765 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 01 April 2022; Ref: scu.598803

Sankey v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 10 Oct 2017

INCOME TAX – penalty for failure to make return timeously -HMRC’s burden of proof when daily penalties charged-appeal against daily penalties allowed-appeal against pounds 100 and pounds 300 penalties dismissed

Citations:

[2017] UKFTT 747 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 April 2022; Ref: scu.598802

Glencore Energy Uk Ltd, Regina (on The Application of) v Revenue and Customs: CA 2 Nov 2017

This case concerns the relationship between judicial review in the High Court and the tax appeal system involving the First-tier Tribunal (Tax Chamber) (‘FTT’). It arises in the context of a new tax called Diverted Profits Tax (‘DPT’) which was introduced by Part 3 of the Finance Act 2015 (‘FA 2015’) with effect from 1 April 2015.

Judges:

Gloster, Sales, Singh LJJ

Citations:

[2017] EWCA Civ 1716

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 01 April 2022; Ref: scu.598473

Denmark v Revenue and Customs: FTTTx 6 Sep 2017

National Insurance Contributions : Liability – NATIONAL INSURANCE CONTRIBUTIONS – Class 1 – Personal Liability Notice to director – whether NIC unpaid – whether appellant an officer at relevant time – whether a ‘culpable officer’ because negligent – appeal dismissed.

Citations:

[2017] UKFTT 669 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 March 2022; Ref: scu.595448

Dawood v Revenue and Customs: FTTTx 8 Sep 2017

National Insurance Contributions : Other – National insurance contributions – failure to pay class 3 voluntary contributions within statutory time limit – whether failure attributable to ignorance or error – yes – whether ignorance or error due to failure to exercise due care and diligence – yes – appeal dismissed – regulation 25 Social Security (Contributions) Regulations 1975 and regulation 29 Social Security (Contributions) Regulations 1979.

Citations:

[2017] UKFTT 670 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 March 2022; Ref: scu.595447