The principle to the effect that the court should exercise its discretion to restrain a distress levied by a landlord before the commencement of a winding-up only where there were special circumstances rendering it inequitable that he should be permitted to do so, applies also to a distress levied by the Crown under a statutory … Continue reading Herbert Berry Associates Ltd v Inland Revenue Commissioners; re Herbert BerrySP, Regina (on The Application of) v The Lord Chancellor: HL 1977
Partner Payment Notices – penalty for late payment – jurisdiction of FTT on appeal against penalty notice to entertain challenge to PPN – whether reasonable excuse – whether special circumstances – whether penalty notices invalid due to incorrect statement of date on which PPN due or due to failure to identify issuing officer – applicability … Continue reading Beadle v Revenue and Customs: UTTC 1 Apr 2019
The taxpayer, a non-resident, operated a sale and lease back scheme of machinery to be used in its business within the UK. There had been a chain of leases. Held: The court had first to identify the ‘relevant lease’. It was the head lease which was the lease of the machinery on which the expemse … Continue reading BMBF (No 24) Limited v the Commissioners of Inland Revenue: CA 6 Nov 2003
The claimant had not received the same tax allowance following his wife’s death as would have been received by a woman surviving her husband. That law had been declared incompatible with Human Rtights law as discriminatory, but the respondent refused to make good any claim which had not been originally pursued to the European Court, … Continue reading Regina on the Application of Wilkinson v The Commissioners of Inland Revenue: CA 18 Jun 2003
The case concerned the differential tax treatment between men and women, which granted to widows a tax allowance that was not granted to widowers. Held: The court made a ‘declaration of incompatibility’ pursuant to section 4. 1(1) of the TMA gives to the Commissioners a wide statutory power to grant concessions to taxpayers which derogate … Continue reading Wilkinson v Commissioners of Inland Revenue: Admn 14 Feb 2002
INCOME TAX – Assessments following investigation – whether a taxpayer has failed to notify chargeability to income tax – yes; – whether taxpayer has failed to notify tax liabilities – yes; – whether taxpayer has failed to accurately return his total income – yes; – whether assessments made are excessive – no; – whether taxpayer … Continue reading Rafferty v Revenue and Customs: FTTTx 10 May 2022
The defendant appealed against a finding that he had concealed an emolument, namely accommodation. He said that, as a shadow director of the company within the extended meaning of that phrase under the Act, the deeming provisions under Income Tax law did not apply. The defendant argued that a shadow director could not be an … Continue reading Regina v Allen: HL 11 Oct 2001
The rights of the inspectors to demand papers under the Act could override the protection of legal privilege which might otherwise be given to them. Construing the Act as a whole it was clear that legal professional privilege was not respected save where expressly preserved. Citations: Gazette 15-Dec-2000, Times 22-Nov-2000, [2000] EWHC Admin 415 Links: … Continue reading Regina v A Special Commissioner, ex parte Morgan Grenfell and Co Ltd: Admn 8 Nov 2000
The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012
FTTTx Income tax return – Penalty for late return (Taxes Management Act 1970 s.93(2)) – Reasonable excuse – Appeal dismissed Judges: Dr Straker Citations: [2012] UKFTT 119 (TC) Links: Bailii Statutes: Taxes Management Act 1970 93(2) Jurisdiction: England and Wales Taxes Management Updated: 22 May 2022; Ref: scu.451979
The appellants resisted disclosure to the revenue of advice it had received. It claimed legal advice privilege (LAP), though the advice was from its accountants. Held: (Lords Sumption and Clarke dissenting) LAP applies to all communications passing between a client and its lawyers, acting in their professional capacity, in connection with the provision of legal … Continue reading Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another: SC 23 Jan 2013
The collector of taxes distrained on the goods of the company under section 61 TMA 1970 for unpaid taxes and the company entered into a walking possession agreement. Before the collector had sold the goods, and completed the distress, the company entered into voluntary winding-up and a liquidator was appointed. There was a deficiency of … Continue reading Herbert Berry Associates Ltd v Inland Revenue Commissioners: ChD 1976
The 1889 Act gave statutory undertakers who had incurred expenditure in removing a sunken vessel a right ‘to recover such expenses from the owner of such vessel in a court of summary jurisdiction.’ the undertakers began their action in the High Court, and appealed dismissal of the claim. Held: The appeal failed. Such expenses were … Continue reading Barraclough v Brown: HL 1897
An application to the commissioner for special authority and consent to inspect bank accounts could be signed by an officer having that authority; for these purposes there was no need to distinguish between an order and a decision and might be oral. A decision refusing such an application on the grounds that it was not … Continue reading Regina v Special Commissioners of Income Tax, Ex Parte Inland Revenue Commissioners; R v Inland: CA 27 Jun 2000
Income Tax, Vat and Penalties – Discovery Assessment and Closure Notice – ss 28 and 29 and 34 of Taxes Management Act 1970 – capital allowances and revenue expenditure and loss relief claims – expenditure to construct a sports complex and house renovation – whether there was a ‘trade’ being carried on for income tax … Continue reading Wildin v Revenue and Customs: FTTTx 3 Feb 2022
The power of the Board of the Inland Revenue to issue notices requiring information was both draconian and intrusive. Nevertheless it was proper to issue a notice to a respectable firm of solicitors who had acted over the years for the tax payer under investigation, might well put a substantial burden upon them, but could … Continue reading Regina v Inland Revenue Commissioners, Ex Parte Davis Frankel and Mead (A Firm): QBD 11 Jul 2000
The Inland Revenue Commissioners are not able to command the production of documents which it only conjectured to exist. Citations: Times 03-Oct-1996 Statutes: Taxes Management Act 1970 20(3) Litigation Practice, Taxes Management Updated: 09 April 2022; Ref: scu.87491
An Inland Revenue notice served to require production of documents from a third party may include a request for conjectural classes of documents. Citations: Times 15-May-1997 Statutes: Taxes Management Act 1970 20(8A) Income Tax Updated: 09 April 2022; Ref: scu.86426
A scheme was devised to sell annuities to charities. They then used the capital sum paid to purchase promissory notes from the charity, which were in turn used to secure annuity payments. Held: The scheme was entirely self cancelling and void. Payments made in pursuance of the scheme fell outside the ambit of the section.There … Continue reading Moodie v Inland Revenue Commissioners and Another and similar: HL 7 Apr 1993
The claimant said that the widows’ bereavement tax allowance available to a wife surviving her husband should be available to a man also if it was not to be discriminatory. Held: Similar claims had been taken before the Human Rights Act to the ECHR, and been settled. The 1998 Act made it unlawful to act … Continue reading Wilkinson, Regina (on the Application Of) v Inland Revenue: HL 5 May 2005
FTTTx CAPITAL GAINS TAX – Whether a ‘discovery’ – Whether conditions of either s 29(4) or (5) Taxes Management Act 1970 fulfilled – Yes – Appeal dismissed Citations: [2012] UKFTT 207 (TC) Links: Bailii Jurisdiction: England and Wales Capital Gains Tax Updated: 26 March 2022; Ref: scu.462588
Procedure – preliminary issue – Capital Gains Tax – appeal against discovery assessment on basis both that HMRC not competent to make assessment and that taxpayer not in fact resident during year of assessment – whether competence of HMRC to make discovery assessment should be heard as a preliminary issue – s. 29 Taxes Management … Continue reading Hargreaves v Revenue and Customs: UTTC 8 Sep 2014
Application for permission for late appeal against the HMRC decision to refuse to consider an appeal against a discovery assessment made under section 29 Taxes Management Act 1970 for chargeability to the High Income Child Benefit Charge – Martland followed and applied – permission granted Citations: [2022] UKFTT 12 (TC) Links: Bailii Jurisdiction: England and … Continue reading Jordan v Revenue and Customs (Procedure : Other): FTTTx 16 Dec 2021
Procedure – application for permission to appeal – whether reasonable excuse for failure to appeal in time – discovery assessments and penalties – S29 Taxes Management Act 1970 and Schedule 55 to Finance Act 2009 – appeal to HMRC out of time – Martland considered – Application refused Citations: [2020] UKFTT 422 (TC) Links: Bailii … Continue reading Wells v Revenue and Customs (Application for Permission To Appeal – Whether Reasonable Excuse for Failure To Appeal In Time): FTTTx 23 Oct 2020
Application for judicial review raises a point of principle regarding the effect of closure notices – given by HMRC to taxpayers pursuant to section 28A of the 1970 Act which fail to specify the amount of the tax HMRC contends should be paid. Judges: Jay J Citations: [2017] EWHC 296 (Admin) Links: Bailii Statutes: Taxes … Continue reading Archer, Regina v HM Revenue and Customs: Admn 21 Feb 2017
‘The structure of Schedule 1B is that it applies to certain specified claims for relief involving two or more years. The provisions relating to loss relief are contained in paragraph 2. The remaining paragraphs deal with entirely separate claims, for example relief for fluctuating profits of farming etc in paragraph 3, and the carry-back of … Continue reading Derry, Regina (on The Application of) v HM Revenue and Customs: CA 20 Jun 2017
Penalties for late PAYE annual return – whether appellant had reasonable excuse under Taxes Management Act 1970 Section 118(2) – No, whether penalty disproportionate – No. Appeal dismissed Citations: [2012] UKFTT 663 (TC) Links: Bailii Statutes: Taxes Management Act 1970 118(2) Jurisdiction: England and Wales Taxes Management Updated: 31 January 2022; Ref: scu.466203
Discovery assessments – section 29 Taxes Management Act 1970 – Best Judgement VAT assessments – section 73 Value Added Tax Act 1994 – penalties – Schedule 24 Finance Act 2007 Citations: [2020] UKFTT 221 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 30 January 2022; Ref: scu.651603
Income tax return – Penalty for late return (Taxes Management Act 1970 s.93(2)) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 659 (TC) Links: Bailii Statutes: Taxes Management Act 1970 93(2)) Jurisdiction: England and Wales Taxes Management Updated: 30 January 2022; Ref: scu.449602
Partnership tax return – Penalty for late return (Taxes Management Act 1970 s.93A) – Reasonable excuse – Appeal dismissed Citations: [2011] UKFTT 669 (TC) Links: Bailii Statutes: Taxes Management Act 1970 93A Jurisdiction: England and Wales Taxes Management Updated: 29 January 2022; Ref: scu.449605
FTTTx (Income Tax – Late Notices of Appeal) INCOME TAX – late notices of appeal – application for permission to give notices of appeal to HMRC after the relevant time limit – section 49 Taxes Management Act 1970 – application refused Citations: [2016] UKFTT 784 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: … Continue reading Rees v Revenue and Customs: FTTTx 24 Nov 2016
FTTTx P35 return – Penalty for late return (Taxes Management Act 1970 s.98A) – Reasonable excuse – Appeal dismissed Judges: Staker J Citations: [2011] UKFTT 668 (TC) Links: Bailii Statutes: Taxes Management Act 1970 98A Jurisdiction: England and Wales Taxes Management Updated: 29 January 2022; Ref: scu.449630
INCOME TAX – discovery assessments -failure to return income on tax return – whether assessments made by HMRC were to best judgment – burden of proof on taxpayer – appeal allowed in part only – s29 Taxes Management Act 1970 [2012] UKFTT 650 (TC) Bailii Taxes Management Act 1970 England and Wales Taxes Management Updated: … Continue reading Ahmad v Revenue and Customs: FTTTx 19 Oct 2012
FTTTx INCOME TAX – self assessment – closure notices – discovery assessments – whether business records adequate – whether sales omitted – whether full disclosure of bank accounts – onus of proof – presumption of continuity – Taxes Management Act 1970 ss. 9A, 12B, 28A, 29, 34, 36, 49G, 50 and 95; Finance Act 2007 … Continue reading Allan v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 20 Jul 2016
FTTTx INCOME TAX – self-assessment – barrister – move from cash to true and fair basis – overpayment tax year between two underpayment tax years – tax paid twice on same profits – application of European Convention on Human Rights and Human Rights Act 1998 – held Section 29 of the Taxes Management Act 1970 … Continue reading Fessal v Revenue and Customs (Income Tax/Corporation Tax : Human Rights): FTTTx 26 Apr 2016
Power to call in is administrative in nature The powers of the Secretary of State to call in a planning application for his decision, and certain other planning powers, were essentially an administrative power, and not a judicial one, and therefore it was not a breach of the applicants’ rights to a fair hearing before … Continue reading Regina (Holding and Barnes plc) v Secretary of State for Environment Transport and the Regions; Regina (Alconbury Developments Ltd and Others) v Same and Others: HL 9 May 2001
FTTTx Section 93A (2) Taxes Management Act 1970 – late filing of partnership return – paper return 94 days late – Appellant says unable to file partnership return online as requisite software unavailable unless commercial software purchased – no reasonable excuse – appeal disallowed [2012] UKFTT 13 (TC) Bailii Taxes Management Act 1970 93A(2) England … Continue reading Astrid Koyeni-Efreeitems (Partnership) v Revenue and Customs: FTTTx 4 Jan 2012
Renewed application for leave to appeal against assessment to income tax. Adjourned pending out come of Rowe appeal. Picken J [2015] EWHC 3544 (Admin) Bailii Taxes Management Act 1970 12AA(6) Taxes Management Updated: 07 January 2022; Ref: scu.556491
FTTTx PAYE – late submission of P35 form – penalties – (1) whether leave to appeal late appropriate – No – (2) whether ‘reasonable excuse’ – No – Taxes Management Act 1970 and Income Tax (PAYE) Regulations 2003 – Appeal dismissed [2015] UKFTT 359 (TC) Bailii Income Tax (PAYE) Regulations 2003, Taxes Management Act 1970 … Continue reading Camping-On-Tyne v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 17 Jul 2015
Appeal pursuant to Taxes Management Act 1970 (TMA) s.19A(6) against a notice issued pursuant to TMA s.19A – Appeal dismissed [2010] UKFTT 480 (TC) Bailii Taxes Management Act 1970 19A(6) England and Wales Income Tax Updated: 03 January 2022; Ref: scu.426636
FTTTx INCOME TAX – Further assessment to income tax on gain from exercise of share options – s 29 TMA 70 – whether discovery – yes – whether either of conditions in s 29(4) and (5) met – yes – income gain correctly calculated under Ch 5 Pt 7 ITEPA 2003 – yes – appeal … Continue reading Norman v Revenue and Customs: FTTTx 22 Jun 2015
The inspector issued a notice requiring production of certain documents. The respondents refused to produce them, saying that they were protected by legal professional privilege. Held: Legal professional privilege is a fundamental part of ensuring human rights as a right of privacy, and is recognised in European law (A M and S Europe Ltd). A … Continue reading Regina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd: HL 16 May 2002
EAT Part Time Workers – The claimant made a claim under the Part-Time workers (Prevention of Less Favourable Treatment) Regulations 2000. The claimant worked as clerk to the General Commissioners of Income Tax until that body was abolished in 2009. The Taxes Management Act 1970 provided by section 3(3) a discretionary power to award a … Continue reading Barton v Secretary of State for Scotland and Others (Part Time Workers): EAT 10 Mar 2015
Appeal against closure notice. Sir Terence Etherton Ch, Christopher Clarke, Vos LJJ [2015] EWCA Civ 95 Bailii England and Wales Citing: See Also – Eclipse Film Partners No 35 Llp v Revenue and Customs SCIT 17-Feb-2009 SCIT Closure notice – application for direction to close enquiry into tax return – limited liability partnership – s … Continue reading Eclipse Film Partners No 35 Llp v HM Revenue and Customs: CA 17 Feb 2015
Income tax – Taxes Management Act 1970 ss. 9A, 28A, 29 and 31 – Appeal against amendment made by a closure notice and against amendment of a self-assessment-burden of proof – Appeal dismissed [2009] UKFTT 339 (TC) Bailii Taxes Management Act 1970 9A 28A 29 31 England and Wales Income Tax Updated: 27 December 2021; … Continue reading Ouerradi v The Commissioners for Revenue and Customs: FTTTx 2 Dec 2009
FTTTx Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; effect of reference in accounts to fish stocks; whether paper transaction; whether contingent liability or accrual; Time Bar; deliberate conduct; whether liability excluded by agreement and/or undertaking; Taxpayer struck off Register of Companies and subsequently restored to the Register; effect of restoration; Income Tax (Pay … Continue reading Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 2014
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – penalties for late employer’s end of year P35 return – Appellant believed reasonable care taken – no failure message received- whether reasonable excuse – no – appeal dismissed [2014] UKFTT 827 (TC) Bailii Taxes Management Act 1970 98A(2) 98A(3) England and Wales Taxes Management … Continue reading Nantyffyllon Rugby Club v Revenue and Customs: FTTTx 20 Aug 2014
FTTTx Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late – agent failed to file return – whether reasonable excuse – no – appeal not allowed [2014] UKFTT 718 (TC) Bailii Taxes Management Act 1970 98A(2) 98A(3) England and Wales Taxes Management Updated: 18 December 2021; Ref: … Continue reading Norris T/A Curzon Diner v Revenue and Customs: FTTTx 24 Jul 2014
INCOME TAX – Assessment for additional tax after continuation – penalties – whether sufficient records delivered – whether income undeclared in light of family household expenditure – financial information of spouse not disclosed because of secrecy – Appeal allowed. Sections 12, 29, 34 and 36 of the Taxes Management Act 1970 and Part 1 Finance … Continue reading Whittle v Revenue and Customs: FTTTx 4 Mar 2014
FTTTx Section 98A(2) and (3) Taxes Management Act 1970 – failure by agent of the Appellant to file employer’s end of year P35 return on time – whether reasonable excuse – no – appeal not allowed Connell TJ [2014] UKFTT 193 (TC) Bailii Taxes Management Act 1970 98A(2) Taxes Management Updated: 30 November 2021; Ref: … Continue reading Thi Le v Revenue and Customs: FTTTx 12 Feb 2014
FTTTx INCOME TAX – section 424 Income Tax (Earnings and Pensions) Act 2003 – whether gain chargeable to income tax as employment income – whether shares disposed of by Appellant were conditional shares – yes – penalty under section 95(1)(a) Taxes Management Act 1970 – whether Appellant negligently delivered a tax return – yes – … Continue reading Stratton v Revenue and Customs: FTTTx 15 Oct 2013
INCOME TAX – Taxes Management Act 1970, Section 12B – records to be kept for the purpose of returns – rental income, expenses from rental income and repairs in connection with a let property – whether sufficient records were kept and preserved – whether loss of tax brought about by carelessness – lack of evidence … Continue reading Larkin v Revenue and Customs: FTTTx 27 Apr 2012
FTTTx Appeal against penalties imposed on Appellants under Section 95A (1)(a)(i) of the Taxes Management Act 1970 on basis that the abatements allowed were not sufficient having consideration to all the facts- appeal allowed in part in respect of abatement allowed by the tax inspector for co-operation [2011] UKFTT 220 (TC) Bailii Taxes Management Act … Continue reading Malhi and Another v Revenue and Customs: FTTTx 1 Apr 2011
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting commercial activities, which paid VAT in its supplies. The parties disputed how input taxes were … Continue reading Oxfam v Revenue and Customs: ChD 27 Nov 2009
The claimant sought judicial review of the lawfulness of search warrants given to the Commissioners and executed at their various offices. The Revenue had suspect the dishonest implementation of a tax avoidance scheme. The claimants said that there were no sufficient ground for the request for and issue of the warrants. The investigation had been … Continue reading Mercury Tax Group Ltd and Another, Regina (On the Application of) v HM Revenue and Customs and Others: Admn 13 Nov 2008
The claimant was a male to female trans-sexual who had been refused employment as a police officer by the respondent, who had said that the staturory requirement for males to search males and for females to search females would be impossible to comply with. She had sought to be employed on the basis that her … Continue reading A v West Yorkshire Police: HL 6 May 2004
In the course of ancillary relief proceedings in a divorce, questions arose regarding company assets owned by the husband. The court was asked as to the power of the court to order the transfer of assets owned entirely in the company’s names. The judge had made such an order, finding evidence that the companies had … Continue reading Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013
The House considered the power of an officer of the Board of Inland Revenue to seize and remove materials found on premises which a warrant obtained on application to the Common Serjeant authorised him to enter and search; but where the source of the power limited the power of seizure and removal to things ‘which … Continue reading Regina v Inland Revenue Commissioners ex parte Rossminster Ltd: HL 13 Dec 1979
rc_wilsonSCIT2008 SCIT PENALTY DETERMINATION – Failure to comply with section 20 Notice to produce copy tax return – TMA 1970 s.98(1)(b(i), 100C – andpound;300 penalty determined [2008] UKSPC SPC00724 Bailii Taxes Management Act 1970 98(1)(b)(I) Taxes Management Updated: 09 November 2021; Ref: scu.278766
The claimant had received two injuries resulting in his total blindness. He sought an order of certiorari against the respondent who had found only a 20% disability. The tribunal responded that its decision, under the Act was final. Held: In its decision the tribunal had made reference to the expert medical report and thereby had … Continue reading Regina v Medical Appeal Tribunal ex parte Gilmore; Re Gilmore’s Application: CA 25 Feb 1957
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005
(New Zealand) The plaintiff, an MP, pursued a defamation case. The defendant wished to argue for the truth of what was said, and sought to base his argument on things said in Parliament. The plaintiff responded that this would be a breach of Parliamentary privilege. Held: A Defendant may not use libel proceedings to impugn … Continue reading Prebble v Television New Zealand Ltd: PC 27 Jun 1994
The company had obtained legal advice but had taken it from their accountants. The Revenue sought its disclosure, and the company said that as legal advice it was protected by legal professional privilege. Held: The material was not protected. The privilege given under the Act by virtue of the Morgan Grenfell decision was limited to … Continue reading Prudential Plc and Another, Regina (on the Application of) v Special Commissioner of Income Tax and Another: Admn 14 Oct 2009
The taxpayer imported swimwear for sale. The respondent had incorrectly indicated that such swimwear had one classification. The claimant sought to prevent the respondent reclassifying the goods, saying that they had made given binding tariff information. It depended on the proportion of rubber in the suits. The respondent viewed the calculation differently. Held: the commissioners … Continue reading Matalan Retail Ltd v Revenue and Customs: ChD 5 Aug 2009
Contractor and Client Copyrights The plaintiff had contributed a design for a system of classifying and selecting tracks to be played on a radio station. He did so under a consultancy contract. Held: A Joint authorship claim required that the contributor had made some direct contribution to the words appearing in the eventual published item. … Continue reading Robin Ray v Classic FM Plc: PatC 18 Mar 1998
FTTTx INCOME TAX/CORPORATION TAX – Taxes Management Act 1970 s.12B(1) – whether requisite records kept – transfer of profit on construction contract from sole trader’s accounts to company partially owned by sole trader – loss of tax. Appeal dismissed. W Ruthven Gemmell, WS [2011] UKFTT 57 (TC) Bailii Taxes Management Act 1970 12B(1) England and … Continue reading Johnstone v Revenue and Customs: FTTTx 17 Jan 2011
UTTC CAPITAL GAINS TAX – validity of a ‘discovery’ assessment under section 29(1) of the Taxes Management Act 1970 – whether a ‘discovery’ – whether conditions of section 29(4) and (5) of the Act satisfied Newey J [2013] UKUT 623 (TCC), [2014] STC 915, [2014] STI 433, [2014] BTC 502 Bailii Taxes Management Act 1970 … Continue reading Sanderson v HM Revenue and Customs: UTTC 6 Dec 2013
The court was asked whether the Commissioners had been correct to disallow in a closure notice, the attribution in part to income in the year 2000-01 of expenses incurred by the trustees of a United Kingdom resident discretionary trust. The expenses claimed were (i) trustees’ fees, (ii) investment management fees, (iii) bank charges, (iv) custodian … Continue reading HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust: CA 19 Dec 2008
The society had set out to assert that regulations were unlawful in creating a double taxation. It paid money on account of the tax demanded. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. The Society sought to challenge the decision by judicial review. … Continue reading Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992
Income Tax – Discovery Assessments -‘s.29 (6) Taxes Management Act 1970 – Information made available by third party. . .
Income Tax – Discovery Assessments -s.29 (6) Taxes Management Act 1970 – Information made available by third party. . .
INCOME TAX – discovery assessments – ss 29, 34, 36 and 118 of Taxes Management Act 1970 – no returns filed for relevant years – information from police raid – interaction with reg 72 Income Tax (PAYE) Regulations 2003 – whether discovery of . .
Application of the Income Tax (PAYE) Regulations 2003 – delivery of P45 / P46 to new employer – basic rate tax code incorrectly applied by employer on a change of employment – whether taxpayer is entitled to credit for tax treated as deducted – PAYE . .
(Income Tax/Corporation Tax : Penalty) Income tax – self assessment – late filing – proof of requirements of s8 Taxes Management Act 1970. Burden of Proof in Penalty cases. Inherent unreliability of HMRC’s Return Summary documents. . .
The appellant challenged by review the use of closed material first in the issue of a search warrant, and subsequently to justify the retention of materials removed during the search.
Held: The appeal failed. No express statutory justification . .
The Commissioners of Inland Revenue do not have, any more than does any other emanation of the Crown, any power to suspend or dispense with laws. ‘It is at this point that there arises what Mr Potter, for the taxpayers, has denominated as a serious . .
Taxes are imposed upon subjects by Parliament. A citizen cannot be taxed unless he is designated in clear terms by a taxing Act as a taxpayer and the amount of his liability is clearly defined. A proposition that whether a subject is to be taxed or . .
High income child benefit charge – discovery assessment -whether s 29(1)(a) Taxes Management Act 1970 can be construed as extending to discovery that respondent should have been assessed to income tax in respect of the high income child benefit . .
INCOME TAX – limited liability partnerships – Income Tax (Trading and Other Income) Act 2005, section 863 – whether HMRC had power to open enquiry under Taxes Management Act 1970, section 12AC – whether any enquiry should have been made under . .
The court considered the standard of proof required before the Commissioners when considering the application of penalties.
Held: When challenging the assessment of a penalty on a taxpayer, there was no reason why the normal civil standard of . .
FTTTx INCOME TAX – loss relief for farming losses – whether restriction on loss relief in section 67 Income Tax Act 2007 only applies to ‘hobby’ farming – no – whether Appellant’s farming activities met the . .
References: [2013] UKUT 1041 (TCC) Links: Bailii UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal … Continue reading HM Revenue and Customs v Eclipse Film Partners No35 Llp; UTTC 22 Mar 2013
References: [2013] UKUT 623 (TCC) Links: Bailii Coram: Newey J UTTC CAPITAL GAINS TAX – validity of a ‘discovery’ assessment under section 29(1) of the Taxes Management Act 1970 – whether a ‘discovery’ – whether conditions of section 29(4) and (5) of the Act satisfied Statutes: Taxes Management Act 1970
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