Category: Taxes – Other

Mccloskey v Revenue and Customs: FTTTx 8 Jan 2019

Income Tax/Corporation Tax : Appeal – PAYE/NIC – VAT – INCOME TAX – Best judgment assessments – Penalties – Assessments based on HMRC finding that Appellant paid unrecorded wages to staff the funds for which came from unrecorded profits from unrecorded sales, and that the Appellant made unrecorded sales of cigarettes

[2019] UKFTT 27 (TC)
Bailii
England and Wales

Taxes – Other, VAT, Income Tax

Updated: 30 November 2021; Ref: scu.632698

Michael Dabb Design Services Ltd v Revenue and Customs: FTTTx 20 Jan 2014

FTTTx Paye – late lodging of employer’s annual return – appellants believed they had filed it but they had not — failure of hmrc to advise appellants sooner that return not filed – amount of penalty disproportionate – whether reasonable excuse – no – appeal dismissed

[2014] UKFTT 120 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 30 November 2021; Ref: scu.521717

Wild (T/A Mark Wild Haulage) and Another v Revenue and Customs (Procedure : Other): FTTTx 19 Dec 2018

Procedure – application to strike out on the basis that ‘no reasonable prospect of success’ – extent to which findings of fact in separate appeal arising from same events should be determinative of appeal of different parties altogether – application dismissed

[2018] UKFTT 758 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 28 November 2021; Ref: scu.632488

Kronos Titan (Bibliographic Notice): ECJ 12 Dec 2013

ECJ Opinion – Directive 2003/96/EC – Article 2, paragraph 3 – Taxation of energy products other than those for which the level of taxation is specified in the Directive – Concept of fuel or fuel equivalent – Assessment of equivalence – substitutability

Jaaskinen AG
C-43/13, [2013] EUECJ C-43/13, [2014] EUECJ C-43/13
Bailii, Bailii
Directive 2003/96/EC

European, Taxes – Other

Updated: 28 November 2021; Ref: scu.519481

Aspinalls Club Ltd v Revenue and Customs: CA 15 Nov 2013

The court considered whether so called bankers profits were taxable under gaming duty under the 1997 Act.

Moses, Black, Gloster LJJ
[2013] EWCA Civ 1464, [2013] WLR(D) 441, [2014] 2 WLR 1574, [2014] STC 602
Bailii, WLRD
Finance Act 1997 11
England and Wales
Citing:
At FTTTx – Aspinalls Club Ltd v Revenue and Customs FTTTx 17-May-2011
FTTTx Gaming duty — section 11 Finance Act 1997 — ‘banker’s profits’ — whether commissions and rebates to be taken into account in calculating ‘banker’s profits’ . .
Appeal from – Aspinalls Club Ltd v HM Revenue and Customs UTTC 16-Jul-2012
UTTC Gaming duty – section 11 Finance Act 1997 – ‘banker’s profits’ – whether commissions and rebates to be taken into account in calculating banker’s profits . .

Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 26 November 2021; Ref: scu.518032

Market and Opinion Research International Ltd v Revenue and Customs: FTTTx 13 Sep 2013

FTTTx PROCEDURE – COSTS – appeal in standard category – appellant’s application for costs on the basis that HMRC acted unreasonably in defending or conducting proceedings under Rule 10(1)(b) of Tribunal Rules – appeal settled on second day of hearing – whether HMRC acted unreasonably in failing to engage with case which meant case could have been settled earlier in the proceedings – no – whether other acts individually or together amounted to HMRC defending or conducting proceedings unreasonably – no – application for costs dismissed

[2013] UKFTT 475 (TC)
Bailii

Taxes – Other

Updated: 20 November 2021; Ref: scu.515560

New Century Windows Ltd v Revenue and Customs: FTTTx 25 Feb 2014

Penalty – late payment of PAYE and NICs – FA 2009 Schedule 56 – whether lack of specific warning of penalties a reasonable excuse – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – whether a reasonable excuse existed for late payment – no – appeal dismissed

[2014] UKFTT 235 (TC)
Bailii
England and Wales

Taxes – Other, Income Tax

Updated: 19 November 2021; Ref: scu.525228

Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 24 May 2013

CORPORATION TAX – appeal against amendments made by closure notices – jurisdiction – claim for terminal loss relief – denied in closure notices relating to other years not under appeal – whether jurisdiction to consider in this appeal – no – claim that tax already paid – amended to ‘nil’ by closure notices under appeal – whether jurisdiction – yes subject to undetermined point on abuse of process

[2013] UKFTT 320 (TC)
Bailii
England and Wales

Corporation Tax

Updated: 17 November 2021; Ref: scu.513462

Davidson v Revenue and Customs: FTTTx 1 Jul 2013

FTTTx Application for permission to appeal out of time – appeal against penalties for incorrect or incomplete tax return – whether appeal lodged in time – factors to be taken into account in the exercise of Tribunals discretion to grant an extension of time – application dismissed

[2013] UKFTT 372 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 17 November 2021; Ref: scu.513511

Brown v Revenue and Customs: FTTTx 13 May 2013

FTTTx NATIONAL INSURANCE – Home Responsibilities Protection – Married Women’s Election to pay Reduced Rate Contributions – whether election made when original Certificate of Election may have been destroyed – whether election had lapsed – whether election correctly reinstated – Social Security Contributions (Transfer of Functions) Act 1999 – Appeal allowed.

[2013] UKFTT 300 (TC)
Bailii
Social Security Contributions (Transfer of Functions) Act 1999

Taxes – Other

Updated: 17 November 2021; Ref: scu.513437

Dahal v Revenue and Customs and Another: FTTTx 18 Apr 2012

STATUTORY MATERNITY PAY – definition of ‘normal pay day’ and ‘day of payment’ – whether in a case when earnings were paid and received on different days the date of payment or the date of receipt counts – held the date of payment counts – appeal allowed

[2012] UKFTT 311 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 16 November 2021; Ref: scu.462658

Moss v Revenue and Customs: FTTTx 5 Jul 2011

FTTTx National Insurance Act 1946 and National Insurance and Industrial Injuries (Collection of Contributions) Regulations 1948 – Appellant disputed NI record – Appellant maintained she was employed throughout a nil contribution period by her family’s firm and paid full Class 1 contributions – evidence indicated that she had been self-employed in the firm and a waiver of Class 2 contributions had been granted during the period- appeal dismissed.

[2011] UKFTT 448 (TC)
Bailii
National Insurance Act 1946, National Insurance and Industrial Injuries (Collection of Contributions) Regulations 1948
England and Wales

Taxes – Other

Updated: 16 November 2021; Ref: scu.443178

Pages v Revenue and Customs: FTTTx 30 Apr 2012

Class 3 National Insurance contributions – reclaim for contributions paid when the legislation required 44 qualifying years of contribution for full pension to be payable, later found to have been unnecessary when the law was changed to confer full pension rights after only 30 qualifying years – whether the contributions had been paid in error – Appeal dismissed

[2012] UKFTT 321 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 14 November 2021; Ref: scu.462707

Slater v Revenue and Customs: FTTTx 18 Apr 2012

National Insurance Contributions – married woman’s election – revocation – The National Insurance (Married Women) Regulations 1948 – the Social Security Pensions Act 1975 – The Social Security (Contributions) Regulations 1975 and 1979

[2012] UKFTT 310 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 14 November 2021; Ref: scu.462715

Osborne and Others v Revenue and Customs: FTTTx 17 Sep 2009

National insurance contributions (NICs) – Class 3 contributions – whether ‘paid in error’ – reg 52, Social Security (Contributions) Regulations 2001 – change to maximum number of qualifying years for Basic State Pension – contributions made before Government White Paper announcing proposals – contributions after issue of flyer by HMRC – contributions after changes became law

[2009] UKFTT 241 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 12 November 2021; Ref: scu.409054

Lane v Revenue and Customs: FTTTx 4 Oct 2013

VAT – Compulsory registration – Supplies of cleaning services to owners of holiday cottages – Contract between owners of cottages and appellant – Whether appellant supplying cleaning services itself or engaging cleaners as agent of owners – Appeal dismissed

[2013] UKFTT 521 (TC)
Bailii
England and Wales

VAT

Updated: 12 November 2021; Ref: scu.516903

Cosmo Leisure Ltd v Revenue and Customs: FTTTx 29 Oct 2012

FTTTx BINGO DUTY – Were the admission charges levied by the Appellant for the afternoon early session at Stalybridge and for the afternoon and evening main sessions at Eccles and Stalybridge payments in respect of an entitlement or opportunity to participate in a bingo game? – No – Appeal allowed

[2012] UKFTT 733 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 11 November 2021; Ref: scu.472729

Northumbrian Water Ltd v Revenue and Customs: FTTTx 6 Jun 2013

FTTTx AGGREGATES LEVY – aggregate extracted from pit and used in construction of dams and causeway around reservoir – commercial exploitation – whether aggregate ‘again becomes part of the land at the site from which it was won’ (Finance Act 2001, s19(3)(e)) – yes- appeal allowed

[2013] UKFTT 337 (TC)
Bailii
Finance Act 2001 19(3)(e)
England and Wales

Taxes – Other

Updated: 11 November 2021; Ref: scu.513494

Mason v Revenue and Customs: SCIT 23 Oct 2008

mason_rcSCIT2008

National Insurance Contributions – Contributions reduced by artificial pay practice – Resultant reduction in SERPS payable to the Appellant – Failure of the Secretary of State to counteract the artificial pay practice – whether the Appellant has a genuine grievance – Interim Decision.

[2008] UKSPC SPC00712
Bailii

Taxes – Other

Updated: 11 November 2021; Ref: scu.277629

Thomas Estates Ltd (T/A Beacon Bingo) v Revenue and Customs: FTTTx 14 Nov 2013

FTTTx BINGO DUTY – whether charges levied by operator of bingo clubs were ‘bingo receipts’ – deduction of a sum calculated to be in respect of admission charges – s 19 of the Betting, Gaming and Duties Act 1981

[2013] UKFTT 662 (TC)
Bailii
Betting, Gaming and Duties Act 1981 19
England and Wales

Taxes – Other

Updated: 10 November 2021; Ref: scu.518633

Mian v Revenue and Customs: FTTTx 5 Feb 2014

FTTTx STATUTORY SICK PAY – whether Appellant entitled to statutory sick pay – whether absences of Appellant from work comprised days of incapacity for work – Appellant’s GP certified Appellant as unfit for work – HMRC instructed doctors to give medical opinion as to Appellant’s fitness to work – failed to set out full extent of duties performed by Appellant – appeal allowed

Sadler TJ
[2014] UKFTT 163 (TC)
Bailii
England and Wales

Benefits

Updated: 10 November 2021; Ref: scu.521797

Hervis Sport-Es Divatkereskedelmi Kft v Nemzeti Ado-Es Vamhivatal Kozep-Dunantuli Regionalis Ado Foigazgatosaga: ECJ 5 Sep 2013

hervis_nemzetiECJ092013

ECJ Opinion – Taxation – Freedom of establishment – Article 401 of Directive 2006/112/EC – National tax on store retail trade in certain economic sectors – Progressive rate of tax in the case of a taxable amount based on turnover – Comparison of undertakings related in a group and in a franchise system

Kokott AG
C-385/12, [2013] EUECJ C-385/12, [2014] EUECJ C-385/12
Bailii, Bailii
Directive 2006/112/EC

European, Taxes – Other

Updated: 09 November 2021; Ref: scu.515251

McAllister (T/A Pallet Recycling Services) v Revenue and Customs: FTTTx 25 Jun 2014

FTTTx CUSTOMS and EXCISE DUTIES – Hydrocarbon Oils – Vehicles legally seized for using rebated heavy oil as a road fuel and putting same in a road vehicle – whether contamination of DERV (Diesel Fuel for road use) by faulty supply line – no – whether unmitigated restoration fee disproportionate – no – Appeal dismissed.

Ruthven Gemmells TJ
[2014] UKFTT 629 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 09 November 2021; Ref: scu.533702

HM Revenue and Customs v O’Rorke: UTTC 4 Oct 2013

UTTC National Insurance Contributions – Personal Liability Notice – decision on preliminary issue – personal liability to pay NICs which the company has failed to pay – whether attributable to the ‘neglect’ of the company’s officer – meaning of ‘neglect’ – whether a subjective or objective test – held by FTT that it is a subjective test – in consequence, medical evidence excluded at earlier directions hearing to be readmitted for consideration by the Tribunal – held allowing the appeal that it is an objective test – but matter to be remitted back to the Tribunal for further directions, given relevance of medical evidence to plea of fraud.

[2013] UKUT 499 (TCC), [2013] BTC 2096, [2014] STI 253, [2014] STC 279
Bailii
England and Wales

Taxes – Other

Updated: 09 November 2021; Ref: scu.521019

Manea v Institutia Prefectului Judetul Brasov: ECJ 14 Apr 2015

maneaECJ201504

ECJ Grand Chamber – Reference for a preliminary ruling – Internal taxation – Article 110 TFEU – Tax levied by a Member State on motor vehicles at the time of their first registration or of the first transfer of the right of ownership – Neutrality as between second-hand motor vehicles imported from other Member States and similar motor vehicles available on the domestic market

V. Skouris, P
C-76/14, [2015] EUECJ C-76/14, ECLI:EU:C:2015:216
Bailii

European, Taxes – Other

Updated: 02 November 2021; Ref: scu.545374

Duke of Buccleuch v Inland Revenue Commissioners: HL 1967

When a valuation was to be attributed to a property the test must be applied to the property as it actually existed and not to some other property, even if in real life a vendor would have been likely to make some changes or improvements before putting it on the market. As to ‘Splitting and joining’ properties, Lord Wilberforce said: ‘When, as is usually the case, the estate consists of an aggregate of items of property, each item must be separately valued, and it is not difficult to see that problems may arise as to the manner in which the separate units of valuation are to be ascertained or in which individual items are to be grouped into units of valuation. These problems must necessarily be resolved, as they are in practice, in a common sense way. The estate is to be taken as it is found: it is not to be supposed, in order to obtain higher figures of valuation, that any substantial expense is to be incurred or work done in organising the estate into units: on the other hand, some practical grouping or classification, such as can reasonably be carried out without undue expenditure of time or effort, by a prudent man concerned to obtain the most favourable price, may be supposed.’
Lord Reid said: ‘the phrase [in the open market] requires that the seller must take – or have been supposed to have taken – such steps as are reasonable to attract as much competition as possible for the particular price of property which is to be sold.’ and ‘the [1894] Finance Act permits no deduction from the price fetched of the expenses involved in the sale.’

Lord Wilberforce, Lord Reid
[1967] 1 AC 506
England and Wales
Cited by:
Cited – Gray v Inland Revenue Commissioners CA 24-Feb-1994
Partnership interests in a tenanted freehold estate can be valued together. The court considered the ‘statutory hypothetical sale’ when valuing property for Inheritance Tax purposes: ‘The property must be assumed to have been capable of sale in the . .
Cited – Lloyds TSB Private Banking Plc (personal representative of Rosemary Antrobus deceased) v Inland Revenue (Capital Taxes); Re Cookhill Priory (No 2) LT 10-Oct-2005
LT TAX – Inheritance Tax – agricultural property relief – agricultural value – agricultural property – farmhouses – whether house occupied by ‘lifestyle’ farmer could be farmhouse – held bid of such person could . .
Cited – Grays Timber Products Ltd v Revenue and Customs SC 3-Feb-2010
An assessment to income tax had been raised after the employee resold shares in the company issued through the employees’ share scheme at a price which the Revenue said was above the share value. The company appealed against a finding that tax was . .

Lists of cited by and citing cases may be incomplete.

Taxes – Other

Leading Case

Updated: 02 November 2021; Ref: scu.199732

St Aubyn v Attorney General: HL 12 Jul 1951

The donor exercised powers of appointment ‘to make some part of the settled property his own’, and it was ‘wholly irrelevant that by a contemporaneous or later transaction he surrenders his life interest in other parts of it’. The different parts of the property were distinct personal assets, none being real property or an interest in realty, and the part which he gave by releasing his life interest was not ‘property subject to a reservation’ for the purposes of the section. The donor did not receive a ‘benefit by contract or otherwise’ merely because by a separate transaction he enlarged his life interest into an absolute interest in other property. Although the section preventing an arrangement for a retention of benefit does not allow a donor to have his cake and eat it, there is nothing to stop him from carefully dividing up the cake, eating part and having the rest. If the benefits which the donor continues to enjoy are by virtue of property which was never comprised in the gift, he has not reserved any benefit out of the property of which he disposed. Lord Radcliffe: ‘it is the possession and enjoyment of the actual property given that has to be taken account of, and that if that property is, as it may be, a limited equitable interest or an equitable interest distinct from another such interest which is not given or an interest in property subject to an interest that is retained, it is of no consequence for this purpose that the retained interest remains in the beneficial enjoyment of the person who provides the gift.’ ‘ As to the word deemed ‘sometimes it is used to put beyond doubt a particular construction which might otherwise be uncertain’ and ‘In substance the position of Lord St. Levan was the position of a man who creates a rentcharge in his own favour upon property which is in his absolute disposition and then makes a gift of that property subject to that charge. Nothing is then given except the interest so charged. Is possession and enjoyment of what is given exclusive of the donor or of any benefit to him, despite his continued receipt of the amounts secured by his charge? I conclude that it is, for I cannot imagine that, had the law been otherwise, the case of Grey would have taken the course that it did. In that case Earl Grey had at least created a rentcharge for himself on parting with his estates …’ Lord Simonds: If the benefits which the donor continues to enjoy are by virtue of property which was never comprised in the gift, he has not reserved any benefit out of the property of which he disposed: ‘I venture to think that much of the argument that was addressed to the House in this case and much of the confusion that has arisen in the past on this admittedly difficult branch of the law have been due to the failure to bear in mind that that of which enjoyment is to be assumed and retained and from which there is to be exclusion of the donor and any benefit to him by contract or otherwise is that which is truly given, a proposition which is obvious enough in the case of two separate estates but more difficult to follow and apply where trusts are declared of a single property which are not completely exhaustive in favour of a donee. It should at least be clear from the judgment of Lord Russell of Killowen that by retaining something which he has never given a donor does not bring himself within the mischief of the section.’

Lord Simonds, Lord Radcliffe
[1952] AC 15, [1951] UKHL 3, [1951] 2 All ER 473
Bailii
Finance Act 1894 2(1)(c)
England and Wales
Citing:
Approved – Commissioner of Stamp Duties of New South Wales v Perpetual Trustee Co Ltd PC 1943
The Board consideerd the application of the retention of benefit rules. Lord Russell of Killowen said: ‘the entire exclusion of the donor from . . enjoyment which is contemplated . . is entire exclusion from . . enjoyment of the beneficial interest . .
Approved – Attorney General v Worrall CA 1895
The donor gave his son the benefit of a debt of about andpound;24,000 which was owing to him, in return for which the son covenanted to pay the father an annuity of andpound;735 p.a. during his life.
Held: ‘It has been held that in cases of . .
Cited – Attorney General v Earl Grey QBD 1898
. .
Cited – Munro v Commissioner for Stamp Duties PC 1933
In 1909, the deceased orally agreed with his six children that he and they would carry on the business of graziers on land owned by him as partners under a partnership at will. In 1913 the deceased transferred by way of gift the freehold interest in . .
Cited – Re Cochrane CA 1906
(Court of Appeal of Ireland) The court considered the effectivenmess of a gift with a reservation to the donor. As to the Earl Grey case, if ever there was a case to which the statute applied it was The Attorney-General v Grey. The court referred to . .
Cited – Attorney General v Earl Grey CA 2-Jan-1898
The court considered the effectiveness of a gift from father to son for estate duty purposes, where the revenue said that the father had reseved an interest in the land to himself. The conveyance to the defendant donee contained the following . .
Cited – Grey (Earl) v Attorney General HL 1900
The donor conveyed land to his son by way of gift but reserved an annual rentcharge during his life which was charged on the land conveyed and which his son covenanted to pay (together with the other liabilities of the donor), and retained the right . .

Cited by:
Cited – Ingram and Another v Commissioners of Inland Revenue HL 10-Dec-1998
To protect her estate from Inheritance Tax, the deceased gave land to her solicitor, but then took back a lease. The solicitor then conveyed the land on freehold on to members of her family.
Held: The lease-back by the nominee was not void as . .
Cited – Commissioners of Inland Revenue v Eversden Eversden (As Executors of the Will of Greenstock Deceased) CA 15-May-2003
The executors challenged the assessment to Inheritance tax on the estate. The commissioners claimed that a gift of property into a trust included a sufficient reservation of benefit to disallow it as an exempt transfer.
Held: The scheme was . .
Cited – Ingram and Another v Inland Revenue Commissioners ChD 23-May-1995
Lady Ingram had first conveyed properties to her solicitor who on the next day let the properties back to her, and on the day after conveyed the freehold of the properties to her family.
Held: The leases in favour of Lady Ingram, having been . .
Cited – Ingram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue CA 28-Jul-1997
The deceased had first conveyed property to her solicitor. Leases back were then created in her favour, and then the freeholds were conveyed at her direction to her children and grandchildren. They were potentially exempt transfers.
Held: . .
Cited – Oakes v Commissioner of Stamp Duties of New South Wales PC 1953
oakes_csdnswPC1954
A father made a gift of land in favour of himself and his four children in equal shares but then retained wide powers of management for which he reserved the right to charge remuneration.
Held: The donor was entirely excluded from the . .
Cited – Houldsworth and Another v Bridge Trustees Ltd and Another SC 27-Jul-2011
The court was asked as to the dividing line, for regulatory purposes, between defined benefit (normally earnings-related) schemes and defined contribution (or money purchase) schemes. The Secretary of State asserted that some methods used to . .

Lists of cited by and citing cases may be incomplete.

Taxes – Other

Updated: 02 November 2021; Ref: scu.182743

Fisher v Revenue and Customs (Procedure : Other): FTTTx 15 Nov 2017

Procedure – application for permission to appeal out of time against discovery assessments and penalties – factors to be weighed in exercise of Tribunal’s decision – guidance in Data Select considered – length of delay and merits of case considered – application refused

[2017] UKFTT 825 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 01 November 2021; Ref: scu.600951

Ryanair Limited v HMRC: UTTC 10 Apr 2013

UTTC AIR PASSENGER DUTY – connected flights exemption – FA 1994 ss 28, 31, 39, APD Regs 1994, reg 11, APD (Connected Flights) Order 1994, art 3 and Schedule – whether ticketing requirements represent discrete condition or are merely evidential – discrete requirement – whether satisfied by appellant during relevant period – no – appeal dismissed
JUDICIAL REVIEW – whether appellant treated less favourably than competing airlines – no – application dismissed

[2013] UKUT 176 (TCC)
Bailii
England and Wales

Taxes – Other

Updated: 01 November 2021; Ref: scu.509185

Thomas Estates Ltd (T/A Beacon Bingo) v Revenue and Customs: UTTC 8 Jun 2016

UTTC BINGO DUTY – whether charges levied by operator of bingo clubs were ‘bingo receipts’ – deduction of a sum calculated purportedly in respect of admission charges – whether sums receipts within s 19 of the Betting, Gaming and Duties Act 1981 – yes – appeal dismissed

[2016] UKUT 268 (TCC), [2016] STC 1938
Bailii
England and Wales

Taxes – Other

Updated: 01 November 2021; Ref: scu.567361

Carlsberg UK Ltd v Revenue and Customs: FTTTx 15 Oct 2013

FTTTx BEER DUTY – whether allowed method for calculating alcoholic strength of beer requires repayment of duty where actual strength is lower than declared strength – no – whether failure of regulations to make provision for calculation of duty on that basis unfair and an abuse of power – no – appeal dismissed

[2013] UKFTT 573 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 01 November 2021; Ref: scu.517696

Brijesh J Patel v Revenue and Customs: FTTTx 8 Jun 2011

NATIONAL INSURANCE CONTRIBUTIONS – enterprise zone capital allowances – set against trading income in self-assessment of Class 4 NICs – evidence of HMRC allowing such set-off in other cases – was it unfair to deny set-off in this case -tribunal jurisdiction – appeal dismissed
[2011] UKFTT 373 (TC)
Bailii
England and Wales

Updated: 30 October 2021; Ref: scu.443088

Tracey v Revenue and Customs: FTTTx 30 Apr 2013

FTTTx NICs – contributions record – whether all relevant contributions properly recorded – taxpayer a director: whether, when contributions due had not been paid, taxpayer had been negligent or connived – reg 6A Social Security (Contributions) Regulations 1979; effect of aggregation provisions (Reg 12).
[2013] UKFTT 273 (TC)
Bailii

Updated: 27 October 2021; Ref: scu.503573

Peebles Baptist Church v Revenue and Customs: FTTTx 9 Jan 2014

PAYE – late submission of Employer’s Annual Return – whether penalty notice issued properly – no evidence produced, whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced – Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return – Yes.
[2014] UKFTT 64 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.521733