FTTTx INCOME TAX – penalty for late filing of tax return – section 93 (2) Taxes Management Act 1970 – first and second surcharges under sections 59C (2) and (3) Taxes Management Act 1970 in respect of late payment of tax – whether reasonable excuse Citations: [2012] UKFTT 624 (TC) Links: Bailii Statutes: Taxes Management … Continue reading Woolley v Revenue and Customs: FTTTx 4 Oct 2012
Income tax – Taxes Management Act 1970 ss. 29, 31 and 50(6)-Appeal against notice of further assessment-burden of proof-Appeal dismissed Citations: [2012] UKFTT 670 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 09 November 2022; Ref: scu.466228
INCOME TAX – late payment surcharges – notification of change of address – reasonable excuse – sections 59B and 59C Taxes Management Act 1970 Citations: [2012] UKFTT 654 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59B 59C Jurisdiction: England and Wales Income Tax Updated: 09 November 2022; Ref: scu.466204
INCOME TAX-surcharge – second surcharge for late payment – Section 59C (3) Taxes Management Act 1970 – time to pay arrangement – arrangement cancelled – whether appellant notified – whether reasonable excuse – status of unsupported statements in Statement of Case Citations: [2012] UKFTT 530 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Proctor v Revenue and Customs: FTTTx 21 Aug 2012
Income tax — penalty — section 98A (2) (a) Taxes Management Act 1970 whether employers annual return Form P 35 filed online or test submission — whether reasonable excuse — whether prompt notification of time-based penalty Citations: [2011] UKFTT 278 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) Jurisdiction: England and Wales Taxes Management … Continue reading Law Costing Ltd v Revenue and Customs: FTTTx 28 Apr 2011
INCOME TAX – enquiry – absence of any accounting records – appellant’s evidence on amount of trading income and expenditure not credible – appeal dismissed – s28A Taxes Management Act 1970 Citations: [2019] UKFTT 613 (TC) Links: Bailii Statutes: Taxes Management Act 1970 28A Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 05 November … Continue reading Adelekun v Revenue and Customs (Income Tax/Corporation Tax : Profits): FTTTx 4 Oct 2019
Judges: Arden, Gloster, Simon LJJ Citations: [2016] BTC 6, [2016] EWCA Civ 40, [2016] STC 1333, [2016] STI 303 Links: Bailii Statutes: Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1) Jurisdiction: England and Wales Citing: Appeal from – De Silva and Another v Revenue and Customs UTTC 15-Apr-2014 Film partnerships – partnership … Continue reading De Silva and Another, Regina (on The Application of) v HM Revenue and Customs: CA 2 Feb 2016
The appellants had entered into certain partnerships designed to mitigate liability too income tax by creating trading losses through investments in films. HMRC rejected the claims. HMRC then sought to backdate adjustments to the carry-back claims involved. The tax payers now appealed from findings that the adjustments were not outside the statutory time limit, saying … Continue reading De Silva and Another, Regina (on The Application of) v Revenue and Customs: SC 15 Nov 2017
Film partnerships – partnership trading losses – inclusion of trading losses in partners’ self-assessment tax returns – claims to utilise those losses for carry back relief- means of challenge available to HMRC Citations: [2014] UKUT 170 (TCC) Links: Bailii Statutes: Finance (No 2) Act 1992 42, Taxes Management Act 1970 12AC(1) Jurisdiction: England and Wales … Continue reading De Silva and Another v Revenue and Customs: UTTC 15 Apr 2014
Section 98A(2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year Return – Appellant says had difficulty obtaining on-line activation PIN from HMRC – whether reasonable excuse shown for period of default – whether affected by delay in penalties imposed by HMRC – no Citations: [2012] UKFTT 393 (TC) Links: Bailii … Continue reading Stewart v Revenue and Customs: FTTTx 14 Jun 2012
Section 98A(2) and (3) Taxes Management Act 1970 – late submission of on-line Employer’s P35 End of Year return – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 384 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 03 November 2022; Ref: scu.462788
Section 98A(2) and (3) Taxes Management Act 1970 – late submission of on-line Employer’s P35 End of Year return – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 420 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management, Income Tax Updated: 03 November 2022; Ref: scu.462783
Penalty – Section 98A(2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year Return – Appellant thought Return had been filed on-line – further delays despite reminders – no reasonable excuse Citations: [2012] UKFTT 391 (TC), [2012] UKFTT 391 (TC) Links: Bailii, Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and … Continue reading Heavy Woollen Branch Club and Institute Union Ltd v Revenue and Customs: FTTTx 14 Jun 2012
FTTTx INCOME TAX – Surcharge on late payment of income tax (Taxes Management Act 1970 s.59C) – Appeal dismissed Citations: [2012] UKFTT 231 (TC) Links: Bailii Income Tax Updated: 03 November 2022; Ref: scu.462656
Construction Industry Scheme-Penalties for late returns (Taxes Management Act 1970 s.98A)-Appeal dismissed Citations: [2012] UKFTT 250 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 03 November 2022; Ref: scu.462667
Late payment of tax; reasons for late payment not accepted as ‘reasonable excuse; s.59C TMA Citations: [2012] UKFTT 294 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Taxes Management Updated: 03 November 2022; Ref: scu.462737
FTTTx Income tax – limited liability partnership acquired licence to film rights and sub-licensed rights to distributor – complex financing arrangements involving loans to members of the partnership and defeasance deposit by the distributor – whether partnership carrying on a trade (a precondition for members to claim relief for a prepayment of interest on their … Continue reading Eclipse Film Partners No 35 Llp v Revenue and Customs: FTTTx 20 Apr 2012
Income tax return-Penalty for late return (Taxes Management Act 1970 s.93(2))-Reasonable excuse-Appeal allowed Citations: [2012] UKFTT 233 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 03 November 2022; Ref: scu.462650
INCOME TAX – Sections 160 and 208 Finance Act 2004 – Unauthorised Payments – Pension Schemes – Pensions Liberation scheme – Discovery – Section 29 Taxes and Management Act 1970 – Appeal dismissed Citations: [2019] UKFTT 602 (TC) Links: Bailii Statutes: Taxes Management Act 1970 29 Jurisdiction: England and Wales Income Tax, Taxes Management Updated: … Continue reading West v Revenue and Customs (Procedure : Income Tax – Unauthorised Payments – Pension Schemes): FTTTx 25 Sep 2019
The taxpayers sought relief after giving shares in a company to another company owned by themselves. The taxpayers appealed refusal of hold over relief in respect of chargeable gains. Held: The holdings in the recipient company made the companies connected with each other. The section was plainly intended to provide this result, even though that … Continue reading Foulser and Another v Macdougall: CA 17 Jan 2007
Penalty – s8 Taxes Management Act 1970 – proof of service a prerequisite to a penalty – ‘Return Summary’ inadequate/unreliable evidence. Citations: [2019] UKFTT 475 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 27 October 2022; Ref: scu.641278
Penalty – s8 Taxes Management Act 1970 – proof of service a prerequisite to a penalty – ‘Return Summary’ inadequate/unreliable evidence. Citations: [2019] UKFTT 490 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 26 October 2022; Ref: scu.641280
INCOME TAX – penalties for late delivery of partnership returns – whether evidence that appellant was the person required to deliver the return by s 12AA(2) Taxes Management Act 1970 – penalties cancelled. Citations: [2018] UKFTT 540 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 October 2022; Ref: scu.632309
Income tax – self assessment – late filing – requirements of s.8(1) Taxes Management Act 1970 – burden of proof – inferences of fact – Platt and Qureshi considered – Edwards applied – HMRC failed to prove necessary fact pleaded – reasonable excuse – yes – special circumstances – no – appeal allowed. Citations: [2019] … Continue reading Griffiths v Revenue and Customs (Income Tax – Self Assessment – Late Filing): FTTTx 28 Jun 2019
INCOME TAX – Discovery Assessment – Section 29 Taxes Management Act 1970 – whether HMRC made a discovery of an insufficiency to tax – whether it was ‘stale’ – Beagles applied – duty of candour – obligation on HMRC to assist the Tribunal in furthering the overriding objective of dealing with cases fairly and justly’ … Continue reading Jafari v Revenue and Customs (Income Tax – Discovery Assessment): FTTTx 13 Nov 2019
Income tax – Section 28A(1) and (2) Taxes Management Act 1970 – appeal against Closure Notice and Revenue Amendment – whether appellant ‘trading’ and whether entitled to deduct payments made to family members to fund property dealings which ultimately proved abortive were an allowable business expense – no – profits correctly assessed by HMRC – … Continue reading Lim v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 2 Jul 2019
INCOME TAX – discovery assessments – Taxes Management Act 1970 ss. 9A, 12B, 28A, 29, 34, 36 – onus of proof – whether discovery ‘stale’ – whether the condition under s 29(4) met for the ordinary time limit to be extended – income returned on an accruals basis – quantum of insufficiency varied for a … Continue reading Kantopoulos v Revenue and Customs No 2 (Income Tax – Discovery Assessments): FTTTx 19 Jul 2019
Capital gains tax – sale of land – whether property owned jointly – yes – enhancement expenditure – whether expenditure incurred by associated company is to be treated as incurred by landowners – no – whether amount assessed should be increased under section 50 Taxes Management Act 1970 – no – appeal allowed in part … Continue reading Sidebottom v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation): FTTTx 21 Sep 2018
Income tax – assessments and penalties in respect of inaccuracies in the Appellant’s self-assessment returns for 2011-12 and 2012-13 – s 28 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – application for permission to appeal – whether reasonable excuse – guidance in Data Select … Continue reading Lalic v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 15 Oct 2018
INCOME TAX – application for closure notice under section 28A(4) Taxes Management Act 1970 – application granted Citations: [2018] UKFTT 561 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 25 October 2022; Ref: scu.632316
PROCEDURE – application for a direction requiring HMRC to issue a partial closure notice – whether partial closure notice can be issued in relation to a taxpayer’s domicile/remittance basis claim without specifying the amount of tax due – s 28A Taxes Management Act 1970 – taxpayer information notice – paragraph 1 of schedule 36 to … Continue reading Embiricos v Revenue and Customs (Procedure : Application for A Direction Requiring HMRC To Issue A Partial Closure Notice): FTTTx 9 Apr 2019
INCOME TAX – self assessment – whether the Notice to File issued to the Appellant was issued under Section 8 of Taxes Management Act 1970 – yes – whether the Appellant’s tax return was filed late – yes – whether this late filing rendered the Appellant liable to a penalty imposed under Paragraph 3 of … Continue reading Collado v Revenue and Customs (Income Tax/Corporation Tax : Self Assessment – Penalty): FTTTx 22 Nov 2018
Penalties for late filing of CT 600 company tax return and delivery of year end accounts; ‘reasonable excuse’; s.118(2) Taxes Management Act 1970 exceptional circumstances – meaning Citations: [2011] UKFTT 719 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 23 October 2022; Ref: scu.450880
Income Tax; Closure Notice; Discovery Assessments; whether Appellant overcharged by assessments; whether Appellant negligently delivered incorrect returns; omission of sales; adequacy of business records; method of calculation of turnover and profit; takings build-up; relevance and calculation of funds obtained through gambling; applicability of Retail Price Index to takings build-up for year of enquiry to other … Continue reading Chapman v Revenue and Customs: FTTTx 22 Nov 2011
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 820 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 21 October 2022; Ref: scu.450947
P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 819 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 21 October 2022; Ref: scu.450902
INCOME TAX – whether appellant had under-declared trading profits -discovery assessments – s 29 Taxes Management Act 1970 – whether discovery had become stale – penalties for inaccuracies in tax returns – schedule 24 Finance Act 2007 – whether conduct deliberate and concealed – appeal allowed in part Citations: [2019] UKFTT 99 (TC) Links: Bailii … Continue reading Chaudhary v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 14 Feb 2019
Application for permission to appeal out of time – Whether reasonable excuse – No – Whether any other reasons to allow late appeal – No -Application dismissed – s 49 Taxes Management Act 1970 Citations: [2009] UKFTT 196 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 17 October 2022; Ref: scu.408991
Appeal against estimated and further assessments for 1994-95 and 1995-96 Whether Appellant a Partnership – Whether Notice of Hearing valid – Appeal dismissed – Rules 11, 13 and 31 of the Tribunal (First-tier Tribunal) (Tax Chamber) Rules 2009 – sections 50 and 111 Taxes Management Act 1970 Citations: [2009] UKFTT 371 (TC) Links: Bailii Jurisdiction: … Continue reading London and Essex Cleaning Services (Southern) v Revenue and Customs: FTTTx 17 Dec 2009
Application for permission to appeal out of time – Whether reasonable excuse – No – Whether any other reasons to allow late appeal – No -Application dismissed – s 49 Taxes Management Act 1970 Citations: [2010] UKFTT 172 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 15 October 2022; Ref: scu.422191
FTTTx Section 98A(2) TMA 1970 – penalties for late Employer’s End of Year Return – cessation of Appellant’s business – HMRC did not impose penalties until after cessation – whether reasonable excuse – appeal allowed in part Citations: [2012] UKFTT 139 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) Taxes Management Updated: 05 October … Continue reading Dent (T/A Tony’s Meats) v Revenue and Customs: FTTTx 17 Feb 2012
INCOME TAX – late payment surcharge – section 59C Taxes Management Act 1970 – was payment sent in sufficient time to reach HMRC by due date – reasonable excuse – no – appeal dismissed Citations: [2012] UKFTT 135 (TC) Links: Bailii Taxes Management Updated: 05 October 2022; Ref: scu.451967
FTTTx Penalties: Construction Industry Scheme. S98A(2)(a) Taxes Management Act 1970. Late filing of form CIS36. Whether penalty affected by the fact that P35 had been filed and tax due had been paid. Citations: [2009] UKFTT 287 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 05 October 2022; Ref: scu.408995
FTTTx INCOME TAX – Surcharge on unpaid income tax – tax paid late – taxpayer believed he had longer to pay – conduct of HMRC led to taxpayer’s conclusions – whether taxpayer had reasonable excuse – Appeal allowed – Taxes Management Act 1970 s.59 C (9). Citations: [2010] UKFTT 114 (TC) Links: Bailii Jurisdiction: England … Continue reading Waddington v Revenue and Customs: FTTTx 10 Mar 2010
INCOME TAX – construction industry scheme- penalty under section 98A Taxes Management Act 1970- late submission of monthly return – whether reasonable excuse Citations: [2012] UKFTT 550 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 05 October 2022; Ref: scu.466090
INCOME TAX – surcharges on unpaid income tax – income tax paid by due date but subsequently refunded by HMRC – whether income tax unpaid on relevant surcharge dates – section 59C(2) and (3) Taxes Management Act 1970 – appeal allowed Citations: [2009] UKFTT 367 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading McMullan v Revenue and Customs: FTTTx 15 Dec 2009
Mr Cotter’s accountants had submitted a second tax return adding claims to loss relief in the following year. The claims were contentious, but he invited a review by the Revenue asserting that the losses wiped out any liability to tax. The Revenue said they would investigate but pursued the tax it said was due in … Continue reading HM Revenue and Customs v Cotter: CA 8 Feb 2012
FTTTx Section 93A (2) Taxes Management Act 1970 – late filing of partnership return – Appellant’s agent said no paper return or UTR number issued therefore unable to submit paper or online return – reasonable excuse shown – appeal allowed. Judges: Connell TJ Citations: [2012] UKFTT 9 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading Norton (T/A Oracle Fieldwork) v Revenue and Customs: FTTTx 4 Jan 2012
Section 98A (2) and (3) Taxes Management Act 1970 – inaccurate Employer’s P35 End of Year return submitted late – no reasonable excuse – appeal not allowed Citations: [2012] UKFTT 56 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 04 October 2022; Ref: scu.450789
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – late Employer’s P35 End of Year return – Employer Scheme inactive – not a reasonable excuse Citations: [2012] UKFTT 35 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2) 98A(3) Jurisdiction: England and Wales Taxes Management Updated: 04 October 2022; Ref: scu.450796
Judges: Moses J Citations: [2004] EWHC 3123 (Admin) Links: Bailii Statutes: Taxes Management Act 1970 19A Jurisdiction: England and Wales Taxes Management Updated: 01 October 2022; Ref: scu.226909
FTTTx Income Tax – Repayment claim for 2008/09 – Whether outwith time-limit – Yes – Schedule 1AB Taxes Management Act 1970 – Application for strike-out under Rule 8(2) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Application granted Citations: [2014] UKFTT 694 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Bbosa v Revenue and Customs: FTTTx 18 Jul 2014
FTTTx P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Judges: Staker TJ Citations: [2011] UKFTT 623 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 29 September 2022; Ref: scu.449589
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 844 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 28 September 2022; Ref: scu.450941
FTTTx Income tax – determination under section 28C TMA – whether right of appeal to the tribunal- held: no. Citations: [2011] UKFTT 471 (TC) Links: Bailii Statutes: Taxes Management Act 1970 28C Jurisdiction: England and Wales Income Tax Updated: 17 September 2022; Ref: scu.443159
FTTTx PROCEDURE – Appeal – Application for permission to notify to Tribunal -Appeal made to HMRC before 1 April 2009 – After 1 April 2009 HMRC offered Applicant a review – Offer not accepted and matter not notified to Tribunal within ‘acceptance period’ – Whether Tribunal should give permission to notify appeal out of time … Continue reading Roberts v Revenue and Customs: FTTTx 10 Jun 2011
FTTTx Expert evidence – application for a direction to exclude expert evidence – whether expert evidence inadmissible on grounds that it is an opinion as to UK tax and therefore trespasses on the special expertise of the Tribunal – whether decision as to admissibility of the evidence should be a case management matter or deferred … Continue reading Eclipse Film Partners No 35 Llp v Revenue and Customs: FTTTx 22 Jun 2011
FTTTx Assessment/self-assessment Notes: Income tax – computation of profits – closure notice and amendments – s29 TMA discovery assessments – onus of proof on taxpayer in relation to amounts assessed – ‘presumption of continuity’: meaning and effect Income Tax -penalties for negligent conduct s 95 TMA 1970. FIRST-TIER Citations: [2011] UKFTT 315 (TC) Links: Bailii … Continue reading Syed v Revenue and Customs: FTTTx 12 May 2011
FTTT INCOME TAX – Penalty for negligently delivering an incorrect tax return (Taxes Management Act 1970 s.95) – Whether omission from the tax return of relocation expenses paid by employer was negligent – Whether the penalty imposed was excessive – Appeal dismissed Citations: [2011] UKFTT 183 (TC) Links: Bailii Statutes: Taxes Management Act 1970 95 … Continue reading Wald v Revenue and Customs: FTTTx 17 Mar 2011
FTTTx Late payment surcharge – Inability to pay – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 Citations: [2011] UKFTT 208 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Taxes Management Updated: 17 September 2022; Ref: scu.442940
FTTTx INCOME TAX – Surcharge on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 194 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Taxes Management Updated: 17 September 2022; Ref: scu.442916
FTTTx Construction Industry Scheme – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 195 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Taxes Management Updated: 17 September 2022; Ref: scu.442920
FTTTx INCOME TAX – Surcharges on unpaid income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 196 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Income Tax Updated: 17 September 2022; Ref: scu.442905
FTTTx Company Tax – Penalties for late returns (Finance Act 1998, Sch 18, para 17) – Reasonable excuse (Taxes Management Act 1970, s.118(2)) – Returns submitted within deadline but rejected by HMRC as accounts were not signed – Burden on HMRC to establish that returns were filed late and therefore to establish in this case … Continue reading Codu Computer Ltd v Revenue and Customs: FTTTx 28 Feb 2011
High Income Child Benefit Charge – Permission To Make A Late Appeal – section 49 Taxes Management Act 1970 – strength of underlying case – Martland applied – permission granted Citations: [2022] UKFTT 289 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 16 September 2022; Ref: scu.680660
Taxation of Lloyd’s syndicates – Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997 – relief for US tax – whether provision for different treatment unlawful – no – whether notice to file tax return invalid – no – application of section 103 Finance Act 2020 – whether notice of enquiry invalid – no- whether closure notice … Continue reading Paul v Revenue and Customs: FTTTx 17 Oct 2020
INCOME TAX – penalty charged under paras 1 and 3, Schedule 55 Finance Act 2009 – whether taxpayer liable to a penalty for failure to submit a tax return under s.8(1) Taxes Management Act 1970 (‘TMA’) – appeal allowed by First-tier Tribunal on basis that penalties were invalid because the decision to require a return … Continue reading Revenue and Customs v Goldsmith: UTTC 4 Nov 2019
Carrying back losses claims over period when law changed. Judges: David Richards, Henderson, Moylan LJJ Citations: [2019] EWCA Civ 1719, [2019] WLR(D) 567 Links: Bailii, WLRD Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Income Tax Updated: 06 September 2022; Ref: scu.642674
FTTTx Penalty; late filing; fairness; s98A(2)(a) TMA 1970. Common law fairness. Conscionable conduct. Burden of proof. Jusilla v Finland. Article 6 ECHR. Citations: [2011] UKFTT 479 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A(2)(a) Jurisdiction: England and Wales Taxes Management, Human Rights Updated: 03 September 2022; Ref: scu.449472
FTTTx Income tax – claim for repayment of supposedly overpaid tax – Schedule 1AB and 1A Taxes Management Act 1970 – HMRC issued closure notice rejecting the claim – appeal against HMRC’s rejection of claim – Tribunal not satisfied on the evidence that HMRC’s rejection of the claim was incorrect – appeal dismissed Citations: [2013] … Continue reading Simpson v Revenue and Customs: FTTTx 14 Nov 2013
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 625 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 03 September 2022; Ref: scu.449543
Section 98A (2) and (3) Taxes Management Act 1970 – Late Employer’s P35 End of Year return- Employer Scheme had ceased – Appellant relying upon erroneous advice by HMRC – delay by HMRC in issuing penalty notice – reasonable excuse shown – appeal allowed Citations: [2012] UKFTT 48 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Mcstay v Revenue and Customs: FTTTx 12 Jan 2012
P35 return-Penalty for late return (Taxes Management Act 1970 s.98A)-Reasonable excuse-Appeal dismissed Citations: [2011] UKFTT 564 (TC) Links: Bailii Taxes Management Updated: 03 September 2022; Ref: scu.449487
The claimants challenged a decision by HMCR to deal only with their client taxpayers direct and not with them as their agents, saying that they had failed to provide an opportunity for representations to be made and to give adequate reasons for the decision. Judges: Kenneth Parker J Citations: [2011] EWHC 240 (Admin) Links: Bailii … Continue reading Lunn and Others, Regina (on The Application of) v HM Revenue and Customs: Admn 16 Feb 2011
Late payment surcharge – Whether reasonable excuse on the facts – No – Appeal dismissed – Section 59C Taxes Management Act 1970 Citations: [2011] UKFTT 519 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 31 August 2022; Ref: scu.449465
FTTTx Notice issued pursuant to Finance Act 2008 Sch 36 para 1 – Whether notice invalid on ground that notice of intention to enquire into the partnership return not given within the time allowed in Taxes Management Act 1970 s.12AC(2) – Appeal dismissed Citations: [2010] UKFTT 484 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading The Sandrock Hotel (Partnership) v Revenue and Customs: FTTTx 16 Sep 2010
The taxpayer appealed against a decision confirming the Commissioners’ power to impose a penalty on him. It was said that his solicitors’ firm had negligently understated its profits. A settlement was proposed allowing a withdrawal of the return, which the claimant said was inconsistent with a penalty. Held: There had been no error of law … Continue reading Stockler v HM Revenue and Customs: ChD 22 Sep 2009
Partnership return, section 12AA Taxes Management Act 1970 (‘TMA’) – late filing penalty, section 93A TMA – filing paper return after both paper and electronic deadline – failure of HMRC to provide free software for electronic filing of partnership return – appeal dismissed Citations: [2010] UKFTT 536 (TC) Links: Bailii Jurisdiction: England and Wales Taxes … Continue reading Fairburn and Others (T/A Cobbler) v Revenue and Customs: FTTTx 3 Nov 2010
FTTTx INCOME TAX – Applications by the parties for further directions – whether departure by HMRC unilaterally from the timetable for preparation for the appeal set down in agreed directions, causing additional delay in bringing the appeal on for hearing to the detriment of partners in the Appellant who had an interest in the outcome … Continue reading Eclipse Film Partners No. 35 Llp v Revenue and Customs: FTTTx 22 Sep 2010
Surcharges for late payment of income tax – Whether inability to pay constituted a reasonable excuse – No – Appeal dismissed – Section 59C Taxes Management Act 1970 Citations: [2010] UKFTT 392 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 27 August 2022; Ref: scu.426542
FTTTx Late filing of self-assessment return – surcharges imposed under section 59C TMA 1970 for late payment of income tax. Late payment arose partly from error in tax code – whether reasonable excuse – no. Citations: [2010] UKFTT 371 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Taxes Management Updated: … Continue reading Griffiths v Revenue and Customs: FTTTx 10 Aug 2010
INCOME TAX : Surcharge – Late payment of income tax – Whether HMRC gave an undertaking not to charge penalties – no – no reasonable excuse for defaults – section 59C Taxes Management Act 1970 Citations: [2010] UKFTT 221 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Income Tax, Taxes Management … Continue reading Smith v Revenue and Customs: FTTTx 18 May 2010
FTTTx Discovery assessments and amendment to returns – Whether negligent in completing and filing incorrect returns – Yes – Appeal dismissed – s. 29 Taxes Management Act 1970 – Penalties – Whether correct amount – Appeal allowed in part – s 95 Taxes Management Act 1970 Judges: John Brooks TJ Citations: [2010] UKFTT 271 (TC) … Continue reading Moore v Revenue and Customs: FTTTx 14 Jun 2010
Contractors Return – Late filing penalty – Change of accountant – New accountant unable to obtain information from previous accountant – whether reasonable excuse throughout period of default – No – Whether Return filed without unreasonable delay after excuse ceased – No – Appeal dismissed – sections 98A and 118(2) Taxes Management Act 1970 Citations: … Continue reading Smith v Revenue and Customs: FTTTx 26 Apr 2010
FTTTx Construction Industry Scheme-Cancellation of registration for gross payment (Finance Act 2004 s.66)-Whether ‘reasonable excuse for the failure to comply’ (Finance Act 2004 Sch 11 para 4(4)(a); Taxes Management Act 1970 s.118(2))-Appeal dismissed Citations: [2009] UKFTT 283 (TC) Links: Bailii Statutes: Taxes Management Act 1970 118(2) Taxes Management, Construction Updated: 17 August 2022; Ref: scu.408988
FTTTx INCOME TAX – late filing of partnership return – penalties – reasonable excuse – HMRC excusing late filing in another similar case justifies excuse in this case – s93A(6) TMA 1970 – no reasonable excuse found on the facts – appeal dismissed Citations: [2010] UKFTT 55 (TC) Links: Bailii Statutes: Taxes Management Act 1970 … Continue reading Express Agency v Revenue and Customs: FTTTx 3 Feb 2010
FTTTx Self assessment- how loss relief is calculated – Taxes Management Act 1970 – Income Tax Act 2007 – appeal against assessment Citations: [2010] UKFTT 57 (TC) Links: Bailii Statutes: Taxes Management Act 1970, Income Tax Act 2007 Income Tax Updated: 17 August 2022; Ref: scu.408918
FTTTx INCOME TAX – enquiry into tax return – closure notice amending self assessment – no evidence supporting claimed expenditure – section 50 Taxes Management Act 1970 – determine appeal on facts allowing some of expenditure claimed. Citations: [2010] UKFTT 42 (TC) Links: Bailii Income Tax Updated: 17 August 2022; Ref: scu.408895
FTTTx INCOME TAX-PENALTY-Failure to produce documents in accordance with section 19 TMA 1970 order – daily penalties imposed under section 97AA(1)(b)TMA 1970 – was the penalty a criminal charge within the meaning given by Strasbourg cases – no – was article 6(3)(a) ECHR engaged – no – did the penalty determination comply with section 100 … Continue reading Flaxmode Ltd v Revenue and Customs: FTTTx 13 Jan 2010
FTTTx Applications for directions to close enquiry into tax returns – Whether possible to give directions – Applications dismissed – section 28A Taxes Management Act 1970 and paragraph 33 schedule 18 Finance Act 1998 Citations: [2010] UKFTT 19 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 17 August 2022; Ref: scu.408865
Self assessment -Appeal against daily penalties charged for apparent non submission of returns – whether reasonable excuse for non receipt of returns – whether penalty excessive and whether penalty proportionate to tax liability – Taxes Management Act 1970 Section 100B (2)(iii) Citations: [2010] UKFTT 80 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England … Continue reading Frossell v Revenue and Customs: FTTTx 22 Jan 2010
Self-assessment tax return 2007-08 – andpound;100 late filing penalty – paper return filed 31 January 2009 – Whether delivered in time – No – Appeal dismissed and penalty confirmed – sections 8 and 93 Taxes Management Act 1970 Citations: [2010] UKFTT 23 (TC) Links: Bailii Statutes: Taxes Management Act 1970 8 93 Taxes Management Updated: … Continue reading Chalk v Revenue and Customs: FTTTx 11 Jan 2010
Citations: [2010] UKFTT 51 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59B(4A) Jurisdiction: England and Wales Taxes Management Updated: 17 August 2022; Ref: scu.408864
SURCHARGE – Taxes Management Act 1970 559C – whether reliance on specialist accountant could be a reasonable excuse – held yes in the particular circumstances — appeal allowed Citations: [2006] UKSPC SPC00548, [2006] STC (SCD) 536, [2006] SWTI 1826, [2006] STC 536 Links: Bailii Statutes: Taxes Management Act 1970 559C Jurisdiction: England and Wales Taxes … Continue reading Rowland v Revenue Customs: SCIT 14 Jun 2006
The taxpayer had sought to set off the entire cost of software licences against tax in the year of purchase, and challenged the re-opening of tax assessments after their closure by the Revenue. The Revenue appealed. Held: The Revenue could re-open the assessments, but the taxpayer was able to set off the expense as a … Continue reading Revenue and Customs v Tower MCashback Llp 1 and Another: CA 2 Feb 2010
UTTC Capital gains tax – appeal by taxpayer to First-Tier Tribunal – taxpayer previously a bankrupt – application to strike out appeal – whether taxpayer had locus standi to appeal – whether appeal settled by trustee in bankruptcy in accordance with s. 54 Taxes Management Act 1970. Citations: [2012] UKUT 174 (TCC) Links: Bailii Statutes: … Continue reading McNulty v HMRC: UTTC 25 May 2012
Judges: Proudman J Citations: [2009] EWHC 2443 (Ch), [2010] STC 1, [2009] STI 2747, [2009] BTC 617 Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Income Tax Updated: 04 August 2022; Ref: scu.375959
SCIT Closure notice – application for direction to close enquiry into tax return – limited liability partnership – s 28B Taxes Management Act 1970 – direction for closure within three months Citations: [2009] UKSPC SPC00736, [2009] STI 627, [2009] STC (SCD) 293 Links: Bailii Statutes: Taxes Management Act 1970 28B Jurisdiction: England and Wales Cited … Continue reading Eclipse Film Partners No 35 Llp v Revenue and Customs: SCIT 17 Feb 2009
SCIT Income Tax – Enquiry under section 9A TMA 1970, requirement to produce and furnish documents under section 19A TMA 1970 – Taxpayer alleging enquiry opened and requirement made for vindictive reasons – Taxpayer arguing that section 19A did not confer authority to require documents to be created – Held: (1) the Tribunal was required … Continue reading Clarke v Revenue and Customs: SCIT 8 Jan 2009
FTTTx NOTICE UNDER TMA 1970 s.20 without naming the taxpayer – whether subs (8A) satisfied – yes – whether consent should be given to the Notice – yes Citations: [2009] UKFTT 70 (TC) Links: Bailii Statutes: Taxes Management Act 1970 20 Taxes Management Updated: 30 July 2022; Ref: scu.373590
