VAT – DIY housebuilder – provision of services – repayment of tax refused – Appeal dismissed.
Citations:
[2011] UKFTT 571 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 May 2022; Ref: scu.449498
VAT – DIY housebuilder – provision of services – repayment of tax refused – Appeal dismissed.
[2011] UKFTT 571 (TC)
England and Wales
Updated: 19 May 2022; Ref: scu.449498
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed
[2011] UKFTT 560 (TC)
England and Wales
Updated: 19 May 2022; Ref: scu.449500
A, tenant by grand serjeanty shall not pay a reasonable aid to make the King’s son a knight, nor to marry the King’s daughter, nor escuage If the heir of such tenant be of full age, he shall pay for relief one year’s value of his land ; if he be within age, he shall be in ward for body and land. For West. 1, ch. 35, mentions aid only for lands held by knight’s service, and in socage.
By all the judges of Englaiicl.
[1220] EngR 77, (1220-1623) Jenk 76, (1220) 145 ER 54 (C)
Updated: 18 May 2022; Ref: scu.460989
(High Court of Australia) In 1908 the deceased had transferred and conveyed a piece of land to each of her three sons; on the same date as, but subsequently to, the execution of the transfers and conveyances there had been executed by the deceased and each of her sons a lease back for a term of five years of the land which had been transferred and conveyed to him; and the transfers and conveyances and leases had been executed after discussion and arrangement between the deceased and her three sons and after she had explained to them that she desired to make fixed and permanent provision for them and at the same time to take from them leases at whatever might be a reasonable rental for grazing purposes having regard to the conditions of the leases, those conditions and the amounts of the rents having been discussed and agreed before the execution of any of the documents. The rents reserved were in each case fair and reasonable and after the execution of the documents the whole of the land continued to be occupied by the deceased and was used by her for grazing purposes. On the deceased’s death in 1910, before the expiration of the leases, a claim for death duties was made in respect of the freehold.
Held: The claim was upheld. Section 102 requires people to define what they give away what they retain. If an interest is given away, they may not receive back any benefits from that interest. The policy was to avoid the ‘delay, expense and uncertainty’ of requiring the revenue to investigate whether a gift was genuine or pretended. If the donor continued to derive any benefit from the property in which an interest had been given, it would be treated as a pretended gift unless the benefit could be shown to be referable to a specific proprietary interest which he had retained. This is probably the most plausible explanation. Isaacs J: ‘But there must be no misunderstanding as to what is meant by the transaction … in the relevant sense it means that you regard the substantial effect of the ‘conveyance, assignment, gift, delivery or transfer’, by which the gift was made. If by an instrument, as in this case, you look at the instrument by which the property passes from the donor to the donee, and, disregarding mere form, ascertain its real effect. What does it give, not how does it give it? In this case the gift is made by the indenture executed by Henrietta Lang, and by that the whole of her estate in the lands was given without any exception or reservation whatever. That was the transaction of gift – complete in itself and unqualified. No other construction is possible. It had to be complete before the donee could execute to her the lease of the property. A lease is a conveyance; and it is more than form, it is substance, when the donor’s interest has to be vested in the donee before the donee can convey a smaller interest. That smaller interest was comprised in the gift itself, it was part of it, and is quite different from the case of Re Cochrane , where the trust of surplus income and the ultimate contingent trust of corpus were expressly retained by the donor for himself on the face of the instrument, and never in any shape or form included in what he gave.’
Griffith CJ, Barton and Isaacs JJ
(1912) 13 CLR 503
Australia
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 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 – 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 – 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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 16 May 2022; Ref: scu.182744
Use of red diesel
[2019] EWCA Civ 319
England and Wales
Updated: 16 May 2022; Ref: scu.634083
VALUE ADDED TAX – Default Surcharge – Appeal against 5% surcharge – appeal dismissed and surcharge upheld
[2014] UKFTT 121 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.521720
PROCEDURE – application for permission to amend grounds of appeal – delay in making application – relevance and merits of new grounds of appeal
[2014] UKFTT 130 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.521723
Expenses; Special Commissioners (Jurisdiction and Procedure) Regulations, 1994 (SI 1994/1811) Regulation 21(1); Transfer of Tribunal Functions and Revenue and Customs and Appeals Order 2009 (SI 2009/56), Schedule 3 paragraph 7(7).
[2011] UKFTT 541 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.449529
Application for leave to appeal out of time – two year delay – application refused.
[2011] UKFTT 565 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.449527
False
[2013] UKFTT 478 (TC)
Updated: 16 May 2022; Ref: scu.515550
Corporation Tax – inadequate records – revised Assessments – Appeal allowed in part.
[2011] UKFTT 583 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.449581
VAT – Input tax – Whether valid claim for recovery of input tax in respect of retail vouchers (as defined by paragraph 4(1) schedule 10A Value Added Tax Act 1994) – Whether the supply of retail vouchers is a standard or zero-rated supply – jurisdiction of Tribunal in case of legitimate expectation
[2014] UKFTT 131 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.521721
Income tax – partnerships engaging in sale and leaseback of one or two films – loss claimed by partners from film acquisition relief provisions of ss130-140 ITTOIA. Issues arising: (1) was partnership carrying on a trade-held no;(2) was business carried on on a commercial basis (ss380,381,384 ITTOIA)-held no; (3) was business carried on with expectation of profit -yes;(4 ) was the business the exploitation of films (s136(a) ITTOIA)-yes;(5 )was the relevant expense incurred on the acquisition of films (s130(3))? (6) was it incurred wholly and exclusively for the business? (7) what was the effect of the ‘relevant period’ provision in s 138? (8) what was the effect of the partnership loss rules in s 118ZE and the 2008 regulations? (9) were fees paid to an arranger of the transactions capital in nature? (10) were such fees paid wholly and exclusively for the purposes of the partnership business? (11 )to what accounting period were such fees properly attributable?
[2011] UKFTT 610 (TC), [2012] SFTD 1
England and Wales
Updated: 16 May 2022; Ref: scu.449583
Construction Industry Scheme – Penalties for late returns (Taxes Management Act 1970 s.98A) – Appeal dismissed
[2011] UKFTT 562 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.449513
Construction Industry Scheme – penalty for late delivery of return – no certificate of posting – whether return deemed to be delivered in the ordinary course of post – yes – whether return delivered late – no – appeal allowed
[2011] UKFTT 604 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.449573
Excise Duty – restoration – ss 14-16 FA 1994
– deemed confirmation of decision – calculation of 45 day period
– deemed confirmation – reasons -Alzitrans considered
– contents of document relevant to decision not disclosed by HMRC –
whether decision therefore unreasonable – s3(1)HRA and s16(4)FA94
– whether same decision inevitable
[2014] UKFTT 50 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.521722
Income tax – Appellant sub postmistress receiving termination payment on closure of sub post office – was this compensation for loss of office for the purposes of Section 401 ITEPA – yes – appeal dismissed
[2011] UKFTT 618 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.449576
DIRECT TAX – enquiry opened into 05/06 tax return in 2007 – application for closure notice in March 2011 – whether HMRC had reasonable grounds for not issuing a closure notice – yes as relevant information supplied only 2 days before hearing – application refused
[2011] UKFTT 624 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.449575
Late filing of End of Year employers return by company; penalties; s.98A (2) and (3) TMA; ‘reasonable excuse’ under s.118(2) TMA not found
[2012] UKFTT 61 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.450788
Appeal against the surcharge imposed for the late payment of tax – appeal dismissed – Appellant had no reasonable excuse for the late payment
[2011] UKFTT 615 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.449577
Information notice – failure to comply – penalty – appeal dismissed
[2011] UKFTT 581 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.449578
Value Added Tax; supply of equipment or appliances; supply of mattresses; whether mattresses designed solely for use by a handicapped person; VATA 1994 Schedule 8 Group 12 Item 2(g); yes; appeal allowed in principle.
[2011] UKFTT 611 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.449582
Excise duty – new owner – fuel present on acquisition – reasonableness at time of decisions – credibility of new evidence – lack of verification
[2014] UKFTT 112 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.521725
CUSTOMS DUTY – IPR – Tribunal’s powers – ancillary or full appeal – preliminary issue.
[2014] UKFTT 54 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.521724
VALUE ADDED TAX – input tax – MTIC fraud – credit for input tax denied on grounds that the appellant knew or should have known that its transactions were connected with fraud – fair hearing – appellant unable to fund representation without access to funds in dispute – contra trading – whether appellant knew or should have known of connection with fraud – yes – appeal dismissed
[2014] UKFTT 156 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.521727
CAPITAL LOSS – relief – shares becoming of negligible value – shares subscribed by another on terms that they would be transferred to the taxpayer on the other being reimbursed the subscription money – whether relief against income available – whether shares issued to the taxpayer – appeal allowed
[2014] UKFTT 42 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.521713
Simplified Import VAT Accounting Scheme (SIVA); Excise Payment Security System Scheme (EPSS); Refusal to waive need to provide security to defer import VAT and excise duty; statutory discretion; whether refusal unreasonable having regard to HMRC published criteria; Value Added Tax Act 1994 s16(1)(4)and(8); Customs Excise and Management Act 1979 ss45 and127A, The Customs Duties (Deferred Payment) Regulations 1976 SI 1976/1223, regulation 4 Value Added Tax Regulations 1995, regulations 121A, 121B, SI 1995/2518, Value Added Tax (Amendment) (No 5) Regulation 2003, SI 2003/2318 Council Regulation 2913/92/EEC (Community Customs Code), Article 225, The Excise Duty (Deferred Payment) Regulations 1992 SI no 1092/3152 regulations 8 and 9; Notice 101 (Deferring Duty, VAT and other charges), Notice SIVA 1 (Simplified VAT Accounting); appeal allowed.
[2012] UKFTT 74 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.450798
EXCISE DUTIES – seizure of vehicle found to be carrying fake cannabis – was the owner an innocent third party – on the facts, yes – hardship – appeal allowed – re-review ordered
[2013] UKFTT 480 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.515551
Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – Appellant unable to file online – no reasonable excuse – appeal not allowed
[2012] UKFTT 11 (TC)
England and Wales
Updated: 16 May 2022; Ref: scu.450787
Hops are, by law, titheable after they are picked from the bind. And no usage can vary this rule. No evidence is sufficient to support a real composition, unless it have some reference to a deed of composition.
[1800] EngR 5, (1800) 2 Bos and Pul 172, (1800) 126 ER 1221
Updated: 15 May 2022; Ref: scu.345781
The question of whether waste had been ‘disposed’ of for landfill tax, was wider than simply discarding or depositing. It could include any waste disposal or removal process, and was not limited to the moment at which the waste was deposited. A subsidiary company had bought waste and then deposited it at a landfill site owned by the defendants. The subsidiary claimed it had not intended at the time of the deposit to be disposing of it as waste. The transfer of title and price did not settle the issue of the intentions of the person disposing of the material.
Times 28-Mar-2000, Gazette 14-Apr-2000
Updated: 15 May 2022; Ref: scu.79378
(Ireland) ‘as in these questions of revenue, matters of mere conveyancing form are immaterial; as we are to view the substance only of the transaction, and as ‘gift’ in the context means ‘beneficial gift,’ so, too, in the actual case before us, should it be held that the reservation of the ultimate trust to Sir Henry Cochrane cannot, per se . . render the entire capital subject to duty.’
Palles CB
[1905] 2 IR 626
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 . .
Lists of cited by and citing cases may be incomplete.
Updated: 13 May 2022; Ref: scu.223776
(High Court of Ireland) The court considered the effectivenmess of a gift with a reservation to the donor, distinguishing Earl Grey: ‘The limitation of this annuity, although prior to the gift, was, as well as being charged on the land, secured by the personal covenant of the grantee, and this covenant, according to The Attorney-General v Worrall [1895] 1 QB 99, made its subject-matter a reservation of the gift within the meaning of [the statute]; and therefore, even if Lord Halsbury’s words, ‘The settlement itself has reserved andpound;4,000 a year’ mean, as they probably do, ‘reserved out of the gift’ they are in no sense contrary to our present decision. The law made it a reservation out of the gift by reason of the personal covenant.’ Without a covenant to pay it the reservation of a rentcharge is not in itself a benefit reserved out of the property given but is merely property not given. The trust of surplus income and the ultimate contingent trust of corpus were expressly retained by the donor for himself on the face of the instrument, and never in any shape or form included in what he gave.
Palles CB
[1905] 2 IR 626
Appealed to – 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 . .
Distinguished – 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 . .
Appeal from – 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 – 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 – In re Nichols, deceased CA 2-Jan-1975
The father, Lord Nichols, gave property to his sons who then leased it back to him. On the father’s death the revenue claimed duty.
Held: Goff LJ: ‘Having thus reviewed the authorities, we return to the question what was given, and we think . .
Lists of cited by and citing cases may be incomplete.
Updated: 13 May 2022; Ref: scu.223760
CORPORATION TAX – Application for postponement of tax – Whether reasonable grounds for believing appellant overcharged to tax – Yes – Application allowed
[2016] UKFTT 671 (TC)
England and Wales
Updated: 13 May 2022; Ref: scu.570089
The court adopted the test when interpreting the contract at issue of whether the substance and reality of the agreement was the grant of a license to occupy land.
Scarman LJ
[1977] STC 36
Cited – Commissioners of Customs and Excise v Sinclair Collis Limited HL 7-Jun-2001
The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 May 2022; Ref: scu.182963
VAT default surcharge – Appellant erroneously thought time to pay arrangement in place – whether reasonable excuse – no – appeal dismissed
[2011] UKFTT 501 (TC)
England and Wales
Updated: 08 May 2022; Ref: scu.449432
Challenge to the decision of the Defendant, the Commissioners for HM Revenue and Customs to abolish entitlement to ‘drawback’ for alcoholic liquors under warehousing for export arrangements
Kenneth Parker QC, sitting as a deputy High Court judge
[2009] EWHC 1742 (Admin)
England and Wales
Updated: 07 May 2022; Ref: scu.347787
Liability to gaming duty of ‘Non-negotiable gaming chips’ and ‘free bet vouchers’
Lord Carnwath, Lady Black, Lady Arden, Lord Kitchin, Lord Sales
[2020] UKSC 49
Bailii, Bailii Press Summary, Bailii Issues and Facts
England and Wales
Updated: 04 May 2022; Ref: scu.656385
Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Civil Penalty – Return under regulation 9 of SI 2002/2057 – whether submitted after due date – whether penalty validly imposed – whether failure to submit return on time – whether s 7 Interpretation Act 1978 applies -whether reasonable excuse – appeal upheld.
[2018] UKFTT 728 (TC)
England and Wales
Updated: 04 May 2022; Ref: scu.632451
The court was asked whether shares in land granted by royal decree in perpetuity were real estate and subject to Land Tax.
[1857] EngR 517 (B), (1857) 2 H and N 129
Updated: 02 May 2022; Ref: scu.290263
FTTTx PROCEDURE – application for reinstatement of appeal struck out for failure to comply with a direction to serve evidence accompanied by an ‘unless order’ – approach to be adopted by the tribunal – personal issues of appellant’s director – whether appellant’s failure to comply was caused by the appellant or by the appellant’s representatives – application refused
[2013] UKFTT 675 (TC)
England and Wales
Updated: 02 May 2022; Ref: scu.518609
Control of a company within the section means shareholder control.
[1996] STC 785
Income and Corporation Taxes Act 1988 416
England and Wales
Cited – Foulser and Another v HM Inspector of Taxes ChD 20-Dec-2005
The taxpayer company entered into an arrangement in which shares were purchased by a company based in Ireland and resold. A claim was made for holdover relief.
Held: The scheme failed. The restriction imposed did not infringe the right of . .
Lists of cited by and citing cases may be incomplete.
Updated: 01 May 2022; Ref: scu.237703
A buyer was under no liability to pay to the registered seller the purchase tax in addition to the agreed purchase price unless the contract so provided.
[1944] 1 KB 484
England and Wales
Updated: 29 April 2022; Ref: scu.196014
For a valuation for estate taxes, the value is what a purchaser in the open market would have paid to enjoy whatever rights attached to the property at the relevant date.
Lord Russell of Killowen said that a share is the interest of a shareholder in the company measured by a sum of money for the purpose of liability in the first place and of interest in the second, but also consisting of a series of mutual covenants entered into by all the shareholders inter se in accordance with . . the Companies Act . . a share is an interest measured by a sum of money and made up of various rights contained in the contract, including the right to a sum of money of a more or less amount.
Lord Russell of Killowen
[1937] AC 26
England and Wales
Approved – Borland’s Trustee v Steel Brothers and Co Ltd 1901
Mr Borland was a shareholder. The company’s articles contained pre-emption rights, such that on a shareholder’s bankruptcy, he had, on receiving a transfer notice from the directors, to transfer his shares to a manager or assistant at a fair value . .
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 – Lonsdale (T/A Lonsdale Agencies) v Howard and Hallam Ltd HL 4-Jul-2007
The claimant sought compensation after his commercial agency was terminated. The court had found that the agency was declining in turnover, and reduced the compensation accordingly. There had been no written agreement for the agency, and six months’ . .
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.
Updated: 29 April 2022; Ref: scu.186960
The applicant was an elderly illiterate lady. The magistrates had found that she had culpably neglected to pay her community charge. A suspended sentence of imprisonment was first imposed, and then effected in her absence. Held the Magistrates were under an obligation to enquire as to the adequacy of the service by recorded delivery. Costs were ordered against the magistrates despite their having only filed affidavit evidence.
Mr Justice Laws
[1997] EWHC Admin 566
England and Wales
Cited – Regina v Erewash Borough Council and Ilkestone Justices ex parte Smedberg and Smedberg 1994
. .
Lists of cited by and citing cases may be incomplete.
Updated: 28 April 2022; Ref: scu.137511
Income Tax/Corporation Tax : Appeal – Procedure – appealable decision – no – strike out application granted
[2018] UKFTT 511 (TC)
England and Wales
Updated: 27 April 2022; Ref: scu.632258
(Opinion) Reference for a preliminary ruling – State aid – Material selectivity – Absence – General availability criterion – General measure – Terms of reference – Comparability – Justification based on the nature or general scheme of the reference framework – Tax advantage – Tax on real estate acquisitions – Exemption for conversion transactions within a group of companies – Condition of participation of at least 95% in the share capital of participating companies – Periods of holding of five years before and after transformation operation
C-374/17, [2018] EUECJ C-374/17 – O
European
Updated: 27 April 2022; Ref: scu.622609
[2018] UKFTT 396 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621425
[2018] UKFTT 398 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621418
[2018] UKFTT 410 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621423
[2018] UKFTT 400 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621415
[2018] UKFTT 395 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621420
[2018] UKFTT 405 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621421
[2018] UKFTT 393 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621419
[2018] UKFTT 415 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621422
[2018] UKFTT 429 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621426
[2018] UKFTT 427 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621397
[2018] UKFTT 407 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621413
[2018] UKFTT 411 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621410
[2018] UKFTT 352 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621404
[2018] UKFTT 384 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621403
[2018] UKFTT 408 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621409
[2018] UKFTT 383 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621402
[2018] UKFTT 386 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621405
[2018] UKFTT 412 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621396
[2018] UKFTT 413 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621412
[2018] UKFTT 409 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621411
[2018] UKFTT 380 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621400
[2018] UKFTT 385 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621399
[2018] UKFTT 382 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621401
[2018] UKFTT 379 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621407
[2018] UKFTT 378 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621395
[2018] UKFTT 390 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621398
[2018] UKFTT 381 (TC)
England and Wales
Updated: 26 April 2022; Ref: scu.621406
Income Tax/Corporation Tax : Penalty – penalties for failure to file tax return – whether reasonable excuse: no – whether special circumstances: yes – appeals allowed in part.
[2018] UKFTT 375 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619374
National Insurance Contributions : Other – Class 1 Employee Contributions – HMRC decision that the appellant made a married woman’s election in 1954 – based on entry on form RF1 – appellant denied making it – appellant’s evidence accepted – appeal allowed
[2018] UKFTT 362 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619365
[2018] UKFTT 289 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619345
[2018] UKFTT 310 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619349
[2018] UKFTT 348 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619351
[2018] UKFTT 349 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619350
[2018] UKFTT 309 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619354
[2018] UKFTT 357 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619352
[2018] UKFTT 342 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619355
[2018] UKFTT 304 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619348
[2018] UKFTT 308 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619356
[2018] UKFTT 345 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619347
[2018] UKFTT 291 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619344
[2018] UKFTT 297 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619353
[2018] UKFTT 290 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619346
[2018] UKFTT 313 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619336
[2018] UKFTT 340 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619342
[2018] UKFTT 353 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619324
[2018] UKFTT 341 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619327
[2018] UKFTT 298 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619343
[2018] UKFTT 339 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619326
[2018] UKFTT 361 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619325
[2018] UKFTT 346 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619333
[2018] UKFTT 347 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619332
[2018] UKFTT 301 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619335
[2018] UKFTT 300 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619334