Income Tax – application for permission to appeal out of time – granted – appeal against late filing and penalties under Schedule 55 Finance Act 2009 – whether reasonable excuse – No – appeal dismissed. Citations: [2020] UKFTT 235 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 31 January 2022; Ref: scu.652263
Income Tax – appeal against penalties under Schedule 55 Finance Act 2009 – late filing of returns – whether reasonable excuse for late filing – No – Appeal dismissed. Citations: [2020] UKFTT 238 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 31 January 2022; Ref: scu.652266
FTTTX (Income Tax/Corporation Tax : Penalty) INCOME TAX – Late Payment Penalty – Schedule 56 Finance Act 2009 – Payment made by cheque – Cheque dishonoured by bank for an unknown reason – Whether reasonable excuse? – No – Whether special reduction incorrectly refused? – No – Appeal dismissed Citations: [2016] UKFTT 809 (TC) Links: … Continue reading Coomber v Revenue and Customs: FTTTx 6 Dec 2016
FTTTx (Capital Gains Tax/Taxation of Chargeable Gains : Other) Capital Gains Tax – late payment penalty – Schedule 56 Finance Act 2009 – whether reasonable excuse – insufficiency of funds -whether outwith his control- yes – appeal allowed in part Citations: [2016] UKFTT 810 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains Tax Updated: … Continue reading Crossley v Revenue and Customs: FTTTx 7 Dec 2016
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 … Continue reading Chartridge Development Ltd v Revenue and Customs: FTTTx 16 Nov 2016
FTTTx Income Tax/Corporation Tax : Penalty – Income Tax – self assessment returns – late filing penalties – Schedule 55 Finance Act 2009 – application for permission to appeal out of time – reliance on third party – whether reasonable excuse – guidance in Data Select considered – permission not granted [2016] UKFTT 696 (TC) … Continue reading Hussain v Revenue and Customs: FTTTx 19 Oct 2016
appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009-whether insufficiency of funds was a reasonable excuse for the late payment – no- specifically excluded by paragraph 16 of Schedule 56 – whether the penalty disproportionate – no it was as laid down by the legislation – appeal dismissed … Continue reading AT Harris (T/A CR Management) v Revenue and Customs: FTTTx 7 Nov 2012
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/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
FTTTx INCOME TAX – penalty for late filing of self assessment tax return – paragraph 3 of Schedule 55 to Finance Act 2009 – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed [2015] UKFTT 238 (TC) Bailii England and Wales Income Tax Updated: 01 January 2022; Ref: scu.549506
Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – illness and personal problems – whether taxpayer had a reasonable excuse for his default – appeal dismissed. [2020] UKFTT 333 (TC) Bailii England and Wales Income Tax Updated: 01 January 2022; Ref: scu.654096
Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. [2020] UKFTT 270 (TC) Bailii England and Wales Income Tax Updated: 01 January 2022; Ref: scu.652721
Schedule 55 Finance Act 2009 – fixed penalty for failure to file a self-assessment return on time – failure to file -whether taxpayer had a reasonable excuse for his default – appeal dismissed. [2020] UKFTT 368 (TC) Bailii England and Wales Income Tax Updated: 01 January 2022; Ref: scu.654107
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
Penalty for failure to make returns- Schedule 55Finance Act 2009 [2020] UKFTT 367 (TC) Bailii England and Wales Income Tax Updated: 29 December 2021; Ref: scu.654106
FTTTx Income Tax – Penalties – delay in filing SA Return – whether reasonable excuse – No – whether special circumstances – No – Finance Act 2009, Schedule 55 – Appeal dismissed [2015] UKFTT 122 (TC) Bailii England and Wales Income Tax Updated: 28 December 2021; Ref: scu.544596
Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment return on time – penalties for failure to pay tax on time – Appellant was caring for his wife – his solicitors had not filed the return as instructed and had not provided the information he needed … Continue reading Ali v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 17 Dec 2018
FTTTX CONSTRUCTION INDUSTRY SCHEME – late filing of returns – Section 98A Taxes Management Act – Schedule 55 to the Finance Act 2009 – whether penalties unfair or disproportionate – principles set down in Bosher applied – appeal not allowed [2015] UKFTT 28 (TC) Bailii England and Wales Construction, Income Tax Updated: 27 December 2021; … Continue reading Farrow v Revenue and Customs: FTTTx 20 Jan 2015
Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file a self-assessment return on time – postal issues and moving house – whether taxpayer had a reasonable excuse for his default – appeal dismissed. [2020] UKFTT 364 (TC) Bailii England and Wales Income Tax Updated: 21 December 2021; Ref: scu.654108
ECHR Article 3 Positive obligations Failure by State to put appropriate mechanisms in place to protect National School pupil from sexual abuse by teacher: violation Facts – The applicant alleged that she was subjected to sexual abuse by a teacher (LH) in 1973 when she was a pupil in a state-funded National School owned and … Continue reading O’Keeffe v Ireland: ECHR 28 Jan 2014
INCOME TAX – Permission to appeal out of time -penalties for failure to make returns – Section 93 of the Taxes Management Act 1970 and Schedule 55 of the Finance Act 2009 [2020] UKFTT 309 (TC) Bailii England and Wales Income Tax Updated: 22 November 2021; Ref: scu.653148
FTTTx INCOME TAX – penalty for late return – paragraph 3 Schedule 55 Finance Act 2009 – alleged late submission of paper tax return followed by timely submission of online return – whether paper tax return a valid return – onus of proof in relation to penalties – no evidence that a valid paper return … Continue reading Executor of The Estate of Teresa Rosenbaum (Deceased) v Revenue and Customs: FTTTx 26 Jul 2013
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed and daily penalties for failure to file self-assessment return on time – Appellant was caring for her mother – her computer broke down and she lost all her data – her agent was very busy – six month delay … Continue reading Ward v Revenue and Customs: FTTTx 14 Dec 2018
FTTTx INCOME TAX – penalty – paragraph 3 Schedule 55 Finance Act 2009 – late return for the income tax year ended 5 April 2011 – trustee return – online filing after 31 October 2011 – need to purchase commercially available software – whether reasonable excuse: no – appeal dismissed [2013] UKFTT 282 (TC) Bailii … Continue reading Trustee of the Georgia Vickery, Franki and Mia Settlement v Revenue and Customs: FTTTx 1 May 2013
The Office sought a declaration that the respondent and other banks were subject to the provisions of the Regulations in their imposition of bank charges to customer accounts, and in particular as to the imposition of penalties or charges for the breach of the overdraft limits. Held: The relevant terms were not exempt from assessment … Continue reading Office of Fair Trading v Abbey National Plc and seven Others: ComC 24 Apr 2008
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
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
Annual tax on enveloped dwellings – penalties – late filing of returns – paragraphs 4(1)(c) and 4(3)(a) of Schedule 55 to the Finance Act 2009 – whether or not sufficient notice given in respect of the daily penalties – yes – whether or not the . .
Income Tax – Penalties for Late Filing of tax returns – schedule 55 Finance Act 2009 – whether taxpayer had a reasonable excuse – whether there are special circumstances justifying a reduction in the amount of the penalties . .
The court considered the taxation of ‘repo’ transactions. The revenue had charged to tax, an element of interest paid on a block og gilts purchased by the taxpayer company under a resale agreement at a price which allowed for the interest payments . .
INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalty for failure to file a self-assessment return on time – failure to file – whether taxpayer had a reasonable excuse for her default – appeal dismissed. . .
Income Tax – application for permission to appeal out of time – appeal against late filing penalties under Schedule 55 Finance Act 2009 – returns for year 2016-1017 – leave to appeal not allowed. . .
INCOME TAX – Schedule 55 Finance Act 2009 – fixed penalty for failure to file a CIS return on time – whether taxpayer had a reasonable excuse for his default – appeal dismissed. Application for leave to appeal out of time – dismissed. . .
ANNUAL TAX ON ENVELOPED DWELLINGS – late filing of return – late filing penalties imposed under Schedule 55 to Finance Act 2009 – whether the conditions met for imposition of penalties – conditions met for paragraph 5 penalty but not for paragraph 4 . .
Annual Tax on Enveloped Dwellings (ATED) – Schedule 55 Finance Act 2009 – fixed and daily penalties for late filing of ATED return – appellant unaware of need to file return – whether reasonable excuse – no – whether notice validly given by HMRC of . .
INCOME TAX – Permission to appeal out of time -penalties for failure to make returns – Schedule 55 of the Finance Act 2009 . .
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 . .
