FTTTx Income Tax/Corporation Tax : Penalty – Income Tax – penalties – late submission of SA and partnership Returns – late payment of tax – whether reasonable excuse(s) – TMA 1970 and Finance Act 2009, Schedules 55 and 56 – Appeal allowed in part [2016] UKFTT 401 (TC) Bailii England and Wales Income Tax Updated: … Continue reading Porter v The Commissioner for Revenue and Customs: FTTTx 7 Jun 2016
Ftttx INCOME TAX – late submission of tax returns – assessments under Section 36 Taxes Management Act 1970 – imposition of penalties under Schedule 41 to Finance Act 2008 – whether properly notified by HMRC – no – penalties imposed under Schedule 56 to Finance Act 2009 – whether reasonable excuse – no – whether … Continue reading Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016
The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by Airtours. Held: The appeal was dismissed (Clarke and Carnwath LL dissenting) For the VAT to … Continue reading Airtours Holidays Transport Ltd v Revenue and Customs: SC 11 May 2016
VAT default surcharge – request for a Time To Pay arrangement under S.108 Finance Act 2009 – arrangement agreed after protracted delay – dispute as to period(s) for which arrangement was to relate – whether arrangement included disputed period or operated retrospectively from date of request [2011] UKFTT 727 (TC) Bailii England and Wales VAT … Continue reading Levi Solicitors Llp v Revenue and Customs: FTTTx 10 Nov 2011
FTTTx Income Tax/Corporation Tax : Penalty – Income Tax – Penalties under Schedule 56 Finance Act (FA) 2009 for late payment of Income Tax – whether reasonable excuse – no – appeal dismissed [2015] UKFTT 591 (TC) Bailii England and Wales Income Tax Updated: 07 January 2022; Ref: scu.556409
FTTTx INCOME TAX – penalties for non payment of tax – schedule 56 Finance Act 2009 – due date for payment – reasonable excuse – appeal allowed in part [2015] UKFTT 447 (TC) Bailii England and Wales Income Tax Updated: 04 January 2022; Ref: scu.552715
FTTTx Penalty – late payment of PAYE and NICs – FA 2009 Schedule 56 – whether a reasonable excuse for late payment – no – whether any special circumstances existed to justify a reduction in the penalty amount – no – application to bring a late appeal – appeal dismissed [2015] UKFTT 361 (TC) Bailii … Continue reading Luddington Golf Club Ltd v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 22 Jul 2015
Schedule 55 and 56 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – penalties for late payment – whether taxpayer had a reasonable excuse for her default – appeal allowed. Permission to appeal out of time – allowed. [2020] UKFTT 363 (TC) Bailii England and Wales … Continue reading Gatward v Revenue and Customs (Income Tax – Fixed and Daily Penalties): FTTTx 14 Sep 2020
INCOME TAX – Schedule 56 Finance Act 2009 – Penalty for late payment of tax – whether a reasonable excuse or special circumstances – no – appeal dismissed [2015] UKFTT 108 (TC) Bailii England and Wales Income Tax Updated: 28 December 2021; Ref: scu.544569
FTTTx Schedule 56 Finance Act (FA) 2009 – Penalty for late payment of tax – whether agents inaction was a reasonable excuse – no – appeal dismissed [2014] UKFTT 1046 (TC) Bailii Finance Act 2009 Sch 56 England and Wales Taxes Management Updated: 24 December 2021; Ref: scu.539427
FTTTx INCOME TAX – Penalties – late payment of PAYE and NICs – Schedule 56 Finance Act 2009 – whether reasonable excuse due to insufficiency of funds – no- whether penalty unfair – no – whether penalty disproportionate – no. [2014] UKFTT 757 (TC) Bailii Taxes Management, Income Tax Updated: 20 December 2021; Ref: scu.535803
FTTTx INCOME TAX – Penalties – late payment of PAYE and NICs – Schedule 56 Finance Act 2009 – whether reasonable excuse due to insufficiency of funds – no – whether reasonable excuse due to failure to warn – no – whether penalty unfair – no – whether penalty disproportionate – no. [2014] UKFTT 756 … Continue reading The Knoll Care Home Ltd v Revenue and Customs: FTTTx 4 Aug 2014
FTTTx INCOME TAX – late payment of PAYE – penalties under Schedule 56 Finance Act 2009 – financial difficulties of taxpayer- whether reasonable excuse – appeal dismissed [2014] UKFTT 675 (TC) Bailii Income Tax Updated: 17 December 2021; Ref: scu.534262
FTTTx Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – Appellant believed that a time to pay arrangement that had been agreed for tax due in the previous year continued and covered tax due in the following tax year – … Continue reading Howes v Revenue and Customs: FTTTx 11 Jun 2014
Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed … Continue reading Rivers v Revenue and Customs: FTTTx 23 May 2014
FTTTx Income tax – Penalty under Schedule 56 Finance Act 2009 for late payment of income tax – Appellant unable to pay tax because of personal circumstances – whether reasonable excuse – yes – appeal allowed [2014] UKFTT 506 (TC) Bailii England and Wales Income Tax Updated: 05 December 2021; Ref: scu.526805
Powergen sold a property to Edison. Powergen had paid rates under a separate statutory rating regime, and paid an additional thirteen million pounds under an apportionment. Edison later complained that in being rated itself, the authorities had collected rates twice for the same property. It challenged the legality of the order under which the rates … Continue reading Regina v Central Valuation Officer and another ex parte Edison First Power Limited: HL 10 Apr 2003
(British Virgin Islands) The appellant sought to have set aside the Final Decision of an arbitrator. Lord Neuberger, Lord Mance, Lord Clarke, Lord Sumption, Lord Hodge [2014] UKPC 15 Bailii Commonwealth Citing: See Also – Cukurova Finance International Ltd and Another v Alfa Telecom Turkey Ltd PC 5-May-2009 (British Virgin Islands) Shares in two companies … Continue reading Cukurova Holding As v Sonera Holding Bv: PC 13 May 2014
FTTTX Income tax – Penalty under Schedule 56 Finance Act 2009 for late payment of income tax – payment delegated to member of staff – whether reasonable excuse – no – whether disproportionate – no- appeal dismissed. [2014] UKFTT 385 (TC) Bailii Income Tax Updated: 03 December 2021; Ref: scu.525393
Income tax – Penalty under Schedule 56 Finance Act 2009 for late payment of income tax – Appellant had reason to believe a time to pay arrangement had been agreed – whether reasonable excuse – yes – appeal allowed. [2014] UKFTT 208 (TC) Bailii England and Wales Income Tax Updated: 03 December 2021; Ref: scu.525209
FTTTx Section 59C(3) and (4) Taxes Management Act 1970 and Schedule 56 Finance Act 2009 – penalty for late payment of tax – whether time to pay arrangement was agreed with HMRC – no – whether reasonable excuse that Appellant believed arrangement existed – no – appeal disallowed [2014] UKFTT 192 (TC) Bailii Taxes Management … Continue reading King v Revenue and Customs: FTTTx 12 Feb 2014
FTTTx Penalty – late payment of PAYE and NICs (FA 2009 Sch 56) – Whether a reasonable excuse for late payment – No – Whether ‘special circumstances’ justifying a special reduction – No – Appeal dismissed [2014] UKFTT 152 (TC) Bailii Finance Act 2009 Sch 56 England and Wales Taxes Management, Income Tax Updated: 30 … Continue reading Powerplus Engineering Ltd v Revenue and Customs: FTTTx 4 Feb 2014
FTTTx INCOME TAX – PAYE – penalty for late payment – Schedule 56 Finance Act 2009 – reasonable excuse – proportionality – appeal dismissed [2013] UKFTT 745 (TC) Bailii England and Wales Income Tax Updated: 28 November 2021; Ref: scu.519623
Penalties – late payment of PAYE – Schedule 56 Finance Act 2009 – Reasonable excuse – Appeal allowed in part [2012] UKFTT 448 (TC) Bailii England and Wales Income Tax Updated: 19 November 2021; Ref: scu.466057
FTTTx INCOME TAX – PAYE – penalty for late payment – Schedule 56 Finance Act 2009 – reasonable excuse – appeal dismissed [2013] UKFTT 363 (TC) Bailii England and Wales Income Tax Updated: 17 November 2021; Ref: scu.513504
FTTTX PAYE – appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009 – director of appellant diagnosed with terminal disease – appeal allowed in part [2013] UKFTT 293 (TC) Bailii Income Tax Updated: 17 November 2021; Ref: scu.513432
In Douglas, the claimants said that the defendants had interfered with their contract to provide exclusive photographs of their wedding to a competing magazine, by arranging for a third party to infiltrate and take and sell unauthorised photographs. In OBG, the defendants acted as receivers under an invalid charge, and were accused of unlawful interference … Continue reading Douglas and others v Hello! Ltd and others; similar: HL 2 May 2007
The plaintiffs had recently acquired the ship the ‘Hong Kong Fir’ and contracted to charter it to the defendants, but being late in delivering it, the defendants cancelled the charterparty contract. The plaintiffs said the repudiation was wrongful, and that the ship was fit to charter. Held: ‘authority over many decades and reason support the … Continue reading Hong Kong Fir Shipping Co v Kawasaki Kisen Kaisha Ltd: CA 20 Dec 1961
Interpretation of Exclusion Clauses The plaintiffs had contracted with the defendants for the provision of a night patrol service for their factory. The perils the parties had in mind were fire and theft. A patrol man deliberately lit a fire which burned down the factory. It was an unresolved issue whether the employee intended to … Continue reading Photo Production Ltd v Securicor Transport Ltd: HL 14 Feb 1980
The Revenue had imposed a penalty on the appellants saying that their arrangement for the sale and VAT taxation of demonstrator cars was, in European law terms. The taxpayer sought re-instatment of the First Tier Tribunal judgment in its favour. Held: The appeal succeeded: ‘the First-Tier Tribunal was entitled, on a comprehensive objective evaluation of … Continue reading Pendragon Plc and Others v HM Revenue and Customs: CA 23 Jul 2013
The rules contained two occasions on which a court would consider dismissal of a claim as having ‘no real prospect’ of success. Held: The only significant difference between CPR 24.2 and 13.3(1), is that under the first the overall burden of proof rests upon the claimant to establish that there are grounds for his belief … Continue reading E D and F Man Liquid Products Ltd v Patel and Another: CA 4 Apr 2003
The regulated bank Kaupthing Singer and Friedlander Ltd (KSF) was in financial difficulties. The Bank of England required KSF to credit to a trust account all future deposits. KSF later went into insolvency. Some deposits had been credited to the trust account but not all. The court was asked whether the sum held was for … Continue reading Brazzill and Others v Willoughby and Others: CA 27 May 2010
The claimant appealed against the striking out of his claims for fraudulent or negligent misrepresentation as to the suitability for deveopment of two former fire service properties. The court had said that a settlement with co-tortfeasors operated to settle also this matter. Held: The appeal was dismissed. The judge’s conclusion was plainly correct. Longmore, Ryder, … Continue reading Gladman Commercial Properties v Fisher Hargreaves Proctor and Others: CA 14 Nov 2013
Failure to Publish Contracts awards details Challenge to alleged failures by the Secretary of State to comply with procurement law and policy in relation to contracts for goods and services awarded following the onset of the COVID-19 pandemic. Held: The contracts had been awarded under emergency conditions and provisions, but there remained a requirement that … Continue reading Good Law Project Ltd and Others, Regina (on Application of) v Secretary of State for Health and Social Care: Admn 18 Feb 2021
Evidence allowed – Care Application after Abuse Children had made allegations of serious sexual abuse against their step-father. He was acquitted at trial, but the local authority went ahead with care proceedings. The parents appealed against a finding that a likely risk to the children had still been been found. Held: A care order could … Continue reading In re H and R (Minors) (Child Sexual Abuse: Standard of Proof): HL 14 Dec 1995
Schedule 56 Finance Act 2009 – penalties for late payment – whether taxpayer had a reasonable excuse for his late payment – appeal dismissed. . .
Income Tax – Penalties for Late Payment of Tax – Schedule 56 Finance Act 2009 – whether Appellant had a reasonable excuse . .
The appellant solicitor acted in a land transaction. The land was mortgaged to the respondent bank. She wrote to the bank stating her client’s intention to repay the whole loan. The letter was negligently mistaken and the bankers allowed the . .
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
The taxpayers registration under the Construction Industry Scheme had been withdrawn. The Court was now asked whether HMRC are obliged, or at least entitled, to take into account the impact on the taxpayer’s business of the cancellation of its . .
INCOME TAX – Penalty for late filing of tax returns – Schedule 55 Finance Act 2009 – Penalty for late payment of tax – Schedule 56 Finance Act 2009 – Did taxpayer have a reasonable excuse – Application for permission to make a late appeal . .
A settlor by will was deemed to have had an interest as funds were passed to a Jersey Trust. The section merely made or allowed that a variation of a will would not be a taxable event in UK law. It had no other effects. A deed of family arrangement . .
The applicant was serving two life sentences for Mafia related activities. He challenged nine decrees issued by the Minister of Justice under which he was held under a special prison regime for a period of four years. His case related to delays by . .
