Search Results for: Taxes Management Act 1970 70

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Tower MCashback Llp1 and Llp2 v Revenue and Customs: SCIT 19 Jul 2007

SCIT Capital expenditure on software – whether HMRC can raise additional contentions in an appeal beyond those indicated in the Closure Notice – whether expenditure was incurred pursuant to an unconditional contract – whether the expenditure paid 10 months after the date of the contract was still paid under a contract that required payment within … Continue reading Tower MCashback Llp1 and Llp2 v Revenue and Customs: SCIT 19 Jul 2007

C and D Flowers Ltd v Revenue and Customs: FTTTx 21 Jun 2019

EMPLOYER’S ANNUAL RETURNS – P35 – Section 98A Taxes Management Act 1970 (‘TMA’) – flat-rate penalties for failure to file a P35 return on time – whether taxpayer had a reasonable excuse for her default – Permission to appeal out of time refused – appeal dismissed. Citations: [2019] UKFTT 405 (TC) Links: Bailii Statutes: Taxes … Continue reading C and D Flowers Ltd v Revenue and Customs: FTTTx 21 Jun 2019

Morris and Another v Revenue and Customs: ChD 23 May 2007

The court heard an appeal against a preliminary decision of the Special Commissioners about two issues of principle which affect forthcoming appeals against assessments to self-assessments made by the Respondent Commissioners against them. The two issues are: (a) whether the time limit imposed by section 34 of the 1970 Act (‘TMA’) applies to closure notices … Continue reading Morris and Another v Revenue and Customs: ChD 23 May 2007

Perfectos Printing Inks Ltd, Perfectos Printing Inks Group Ltd and Dr Price v Revenue and Customs: FTTTx 14 Jun 2019

Income Tax – closure notices under sections 28A and 28B of the Taxes Management Act 1970 and section 32, Sch18 Finance Act 1998; and appeals against information notices issued under Schedule 36 of the Finance Act 2008; whether copies sufficient; reasonably required and reasonable grounds considered Citations: [2019] UKFTT 388 (TC) Links: Bailii Statutes: Taxes … Continue reading Perfectos Printing Inks Ltd, Perfectos Printing Inks Group Ltd and Dr Price v Revenue and Customs: FTTTx 14 Jun 2019

Rockall and Another v Revenue and Customs: FTTTx 1 Jul 2014

FTTTx INCOME TAX – Use of company assets by directors – whether ‘benefit’ under s 201 Income Tax (Earnings and Pensions) Act 2003 – If so whether entitlement to deduction under s 365 Income Tax (Earnings and Pensions) Act 2003 – Whether ‘discovery’ within s 29 Taxes Management Act 1970 – Appeal allowed in part … Continue reading Rockall and Another v Revenue and Customs: FTTTx 1 Jul 2014

Momin and others v HM Revenue and Customs: ChD 15 Jun 2007

The appellants challenged an assessment to income tax, saying that they had not been supported by a bona fide discovery of any loss of tax, and was otherwise unsupported by evidence. Held: ‘The appellants have over a period of many years denied the true facts and have failed to provide any evidence of their partnership … Continue reading Momin and others v HM Revenue and Customs: ChD 15 Jun 2007

H, Regina (on the Application of) v Commissioners of Inland Revenue: Admn 23 Oct 2002

The appellant sought judicial review of the seizure by the respondents of computers found on its premises in the course of executing warrants under the Act, even though the computers might contain other matters not relevant to any investigation. Held: It had been impossible to make arrangements at the appellant’s home to copy the hard … Continue reading H, Regina (on the Application of) v Commissioners of Inland Revenue: Admn 23 Oct 2002

Brenner v Revenue and Customs; In re Modern Jet Support Centre Ltd: ChD 21 Jul 2005

The court was asked whether the process of distraint against goods for unpaid tax under section 61 of the 1970 Act is an ‘execution’ within section 183 of the 1986 Act which applies where a creditor has issued, but not completed, execution against the goods or land of a company which is subsequently wound up. … Continue reading Brenner v Revenue and Customs; In re Modern Jet Support Centre Ltd: ChD 21 Jul 2005

Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 Feb 2005

The company sought repayment of excess advance corporation tax payments made under a mistake of law. The question was the extent of the effect of the ruling in Klienwort Benson, in particular whether it covered sums paid as taxation, and how the law of limitation was to be allowed for. Held: Money paid under a … Continue reading Inland Revenue and Another v Deutsche Morgan Grenfell Group Plc: CA 4 Feb 2005

Werner, Regina (on the Application of) v Commissioners of Inland Revenue and others: CA 12 Jul 2002

Application for permission to appeal against an order refusing the claimant permission to apply for judicial review of a notice given to him by an inspector of taxes pursuant to s.20(1) of the Taxes Management Act 1970. The application before Newman J was a renewed application, the application having been refused on the papers by … Continue reading Werner, Regina (on the Application of) v Commissioners of Inland Revenue and others: CA 12 Jul 2002

Smith v Smith and Another: CA 19 Oct 2004

The father challenged a ruling that in calculating his liability to pay child support he was not entitled first to deduct, as a self-employed person, all the allowances he might claim against income tax by way of capital allowances. Held: The legislation is sloppy, muddled and would lead to unjust and absurd results. Nevertheless the … Continue reading Smith v Smith and Another: CA 19 Oct 2004

Herbert Berry Associates Ltd v Inland Revenue Commissioners; re Herbert BerrySP, Regina (on The Application of) v The Lord Chancellor: HL 1977

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

Siwek (T/A Siwek Ltd) v Inland Revenue: SCIT 8 Sep 2004

SCIT Income Tax; tax return; enquiry into returns; requests for information; notice requiring the production of documents; failure to produce adequate or sufficient information and documents; enquiry closed; notice amending return; appeal against amended self assessment; Taxes Management Act 1970 Sections 9A, 19A, 28A, 114; Notices of Determination under Regulations 49 and 55 of the … Continue reading Siwek (T/A Siwek Ltd) v Inland Revenue: SCIT 8 Sep 2004

Beadle v Revenue and Customs: UTTC 1 Apr 2019

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

Tummy Gym / Gymophobics Hucknall Ltd v Revenue and Customs: FTTTx 24 Feb 2014

Section 98A(2) and (3) Taxes Management Act 1970 – Employer’s End of Year P35 return filed late – company had ceased trading – post-cessation filing delegated to agent – whether reasonable excuse – no – appeal dismissed Citations: [2014] UKFTT 238 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 11 June 2022; Ref: … Continue reading Tummy Gym / Gymophobics Hucknall Ltd v Revenue and Customs: FTTTx 24 Feb 2014

Bletchingley Skills Centre v Revenue and Customs: FTTTx 4 Mar 2014

INCOME TAX – two penalty notices for late filing of employer’s annual return under Regulation 73 PAYE Regulations – section 98A(2) and (3) Taxes Management Act 1970 – whether returns submitted – delay by HMRC in notifying appellant of penalties – whether penalties fair – whether reasonable excuse – HMRC v Hok Limited [212] UKUT … Continue reading Bletchingley Skills Centre v Revenue and Customs: FTTTx 4 Mar 2014

Turner v Revenue and Customs: FTTTx 8 Sep 2010

Construction Industry Scheme – Penalties for late submissions of returns (Taxes Management Act 1970 s.98A) – Whether partner of Appellant firm had a ‘reasonable excuse’ (Taxes Management Act 1970 s.118) – Appeal allowed in part Citations: [2010] UKFTT 483 (TC) Links: Bailii Jurisdiction: England and Wales Taxes Management Updated: 11 June 2022; Ref: scu.426598

West v Revenue and Customs (443): FTTTx 20 Aug 2010

Income tax – late payment surcharge – section 59C(2) Taxes Management Act 1970 – meaning of ‘paid’ and ‘unpaid’ in relation to electronic payment – Held: date tax is ‘paid’ is date of receipt by HMRC and not date of initiation of electronic payment Citations: [2010] UKFTT 443 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading West v Revenue and Customs (443): FTTTx 20 Aug 2010

West v Revenue and Customs (442): FTTTx 20 Aug 2010

Income tax – late payment surcharge – section 59C(2) Taxes Management Act 1970 – meaning of ‘paid’ and ‘unpaid’ in relation to electronic payment – Held: date tax is ‘paid’ is date of receipt by HMRC and not date of initiation of electronic payment Citations: [2010] UKFTT 442 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading West v Revenue and Customs (442): FTTTx 20 Aug 2010

Loss Relief Group, Test Claimants In v Inland Revenue: CA 28 May 2004

The taxpayers sought determination by the court of their various claims for group tax relief. The High Court had declined jurisdiction. Held: The appeal was allowed. The judge’s attitude was one which would perhaps appeal to most lawyers experienced in tax matters if Community law considerations could be left out of account, but Community law … Continue reading Loss Relief Group, Test Claimants In v Inland Revenue: CA 28 May 2004

Unilever Plc, Regina (on The Application of) v Inland Revenue: CA 13 Feb 1996

Corporation tax – Losses – Relief Time-limit – Substantive Fairness – Judicial review-Claims for relief against other profits of same period-Claims refused-Whether estimated figures delivered within two-year time-limit constituted claims-Express claims made after expiry of time-limit-Previous late claims admitted without question-Whether Revenue wrongly refused claims-Income and Corporation Taxes Act 1970, s 177(2) and {10), Taxes … Continue reading Unilever Plc, Regina (on The Application of) v Inland Revenue: CA 13 Feb 1996

Browallia Cal Ltd, Regina (on the Application Of) v General Commissioners of Income Tax: Admn 4 Nov 2003

The taxpayer sought to appeal to the tax commissioners against the decision of the inspector that they had no reasonable excuse for not appealing a loss determination within the thirty days allowed. The commissioners held that their discretion was no wider than that of the inspector. Held: The commissioners were in error. On hearing such … Continue reading Browallia Cal Ltd, Regina (on the Application Of) v General Commissioners of Income Tax: Admn 4 Nov 2003

BMBF (No 24) Limited v the Commissioners of Inland Revenue: CA 6 Nov 2003

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

Regina on the Application of Wilkinson v The Commissioners of Inland Revenue: CA 18 Jun 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

Patel v Revenue and Customs: FTTTx 3 Feb 2011

FTTTx Application for postponement of tax – whether reasonable grounds for believing Appellant overcharged to tax – application allowed in part – Section 55 Taxes Management Act 1970 Citations: [2011] UKFTT 104 (TC) Links: Bailii Statutes: Taxes Management Act 1970 55 Jurisdiction: England and Wales Taxes Management Updated: 07 June 2022; Ref: scu.442888

Wilkinson v Commissioners of Inland Revenue: Admn 14 Feb 2002

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

Rafferty v Revenue and Customs: FTTTx 10 May 2022

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

Ms Az v HMRC: UTTC 15 Apr 2011

UTTC INCOME TAX – late filing penalties – late payment surcharges – reasonable excuse – continuing mental incapacity – TMA 1970 SS 93 and 59C – Appeals allowed Citations: [2011] UKUT B17 (TCC), [2011] BTC 1777 Links: Bailii Statutes: Taxes Management Act 1970 93 59C Jurisdiction: England and Wales Taxes Management Updated: 03 June 2022; … Continue reading Ms Az v HMRC: UTTC 15 Apr 2011

Hadee Engineering Co Ltd and Others v Revenue and Customs: UTTC 17 Mar 2022

CORPORATION TAX, CAPITAL GAINS TAX, INCOME TAX – expenditure allowable under s38(1)(b) of TCGA 1992 – penalties imposed under s95 of TMA 1970 – interaction of s393A of ICTA 1988, paragraphs 58 and 59 of Schedule 18 FA 1998 and Schedule 1A of TMA 1970 in relation to carry back of losses for corporation tax … Continue reading Hadee Engineering Co Ltd and Others v Revenue and Customs: UTTC 17 Mar 2022

Regina v A Special Commissioner, ex parte Morgan Grenfell and Co Ltd: Admn 8 Nov 2000

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

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

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

Huan v Revenue and Customs: FTTTx 18 Jan 2012

INCOME TAX – closure notice – section 28A Taxes Management Act 1970 – joint working with VAT and PAYE – investigation relating to several taxes but closure notice relating to only one aspect – whether income tax enquiry should be closed – application dismissed Citations: [2012] UKFTT 62 (TC) Links: Bailii Jurisdiction: England and Wales … Continue reading Huan v Revenue and Customs: FTTTx 18 Jan 2012

Crump v Revenue and Customs: FTTTx 17 Aug 2011

INCOME TAX – Surcharges on late payment of income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 552 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 25 May 2022; Ref: scu.449482

Commissioners of Inland Revenue v McGuckian: HL 21 May 1997

Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997

Ridley v Revenue and Customs: FTTTx 30 May 2014

FTTTx Income Tax – Section 59C Taxes Management Act 1970 – surcharges for late payment of tax – whether reasonable excuse – no – appeal disallowed Citations: [2014] UKFTT 527 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Income Tax Updated: 19 May 2022; Ref: scu.526871

Langan v Revenue and Customs: FTTTx 18 Aug 2011

INCOME TAX – Surcharges on late payment of income tax (Taxes Management Act 1970 s.59C) – Whether a reasonable excuse for late payment – Appeal dismissed Citations: [2011] UKFTT 557 (TC) Links: Bailii Statutes: Taxes Management Act 1970 59C Jurisdiction: England and Wales Taxes Management Updated: 19 May 2022; Ref: scu.449499

Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another: SC 23 Jan 2013

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

Herbert Berry Associates Ltd v Inland Revenue Commissioners: ChD 1976

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

Inland Revenue Commissioners v Nuttall: CA 1990

The Revenue and the taxpayer had agreed that the latter should pay andpound;15,000 in consideration of the Revenue taking no proceedings against him for tax penalties or interest. The taxpayer paid only andpound;5,000 and the Revenue sought summary judgment for the rest. The taxpayer, who claimed that the agreement made was ultra vires the Revenue, … Continue reading Inland Revenue Commissioners v Nuttall: CA 1990

Regina v Special Commissioners of Income Tax, Ex Parte Inland Revenue Commissioners; R v Inland: CA 27 Jun 2000

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

Regina (Cooke) v Revenue and Customs Commissioners: QBD 30 Jan 2007

The claimant solicitor sought a judicial review of a requirement made by the revenue that he must produce the papers of his client taxpayer under the section. Held: The effect of the section was to require a notice to be given by a commissioner and not by an inspector, and altered the applicable provisions according … Continue reading Regina (Cooke) v Revenue and Customs Commissioners: QBD 30 Jan 2007

Regina v Inland Revenue Commissioners, Ex Parte Davis Frankel and Mead (A Firm): QBD 11 Jul 2000

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

Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022

Income Tax and Vat – COP9 Investigation – Suppression of Business Income – assessments for under-declared VAT – discovery amendments and closure notice in respect of under-declaration of income tax – penalties for dishonest, and for deliberate and concealed behaviours – ss 60(1) and 73 VAT Act 1994, ss 28B and 30B Taxes Management Act … Continue reading Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022

Patel and Another v Revenue and Customs: FTTTx 5 Apr 2018

Income Tax/Corporation Tax : Assessment/Self-Assessment – INCOME TAX- preliminary issue – ‘voluntary returns’ – no notice given by HMRC under s.8(1) Taxes Management Act 1970 (TMA) requiring a taxpayer to file a return – HMRC treating returns as made under s 8 TMA – enquiry commenced under s. 9A TMA – closure notice issued under … Continue reading Patel and Another v Revenue and Customs: FTTTx 5 Apr 2018

Regina v Inland Revenue Commissioners Ex Parte Banque Internationale a Luxembourg Sa: Admn 23 Jun 2000

The commissioners obtained court orders directing the applicant bank to disclose confidential information in their possession. The bank resisted on the ground that the demand breached their rights to confidentiality and to privacy. Although the orders did infringe the Bank’s article 8 rights, the notices were valid because the interference was justified under article 8(2). … Continue reading Regina v Inland Revenue Commissioners Ex Parte Banque Internationale a Luxembourg Sa: Admn 23 Jun 2000

Regina v Inland Revenue Commissioners Ex Parte Banque Internationale A Luxembourg Sa: QBD 27 Jul 2000

The commissioners obtained court orders directing the applicant bank to disclose confidential information in their possession. The bank resisted on the ground that the demand breached their rights to confidentiality and to privacy. Although the orders did infringe the Bank’s article 8 rights, the notices were valid because the interference was justified under article 8(2). … Continue reading Regina v Inland Revenue Commissioners Ex Parte Banque Internationale A Luxembourg Sa: QBD 27 Jul 2000

Regina v Commissioners of Inland Revenue, Ex Parte Tamosius and Partners: QBD 10 Nov 1999

Officers executing a search warrant under the Taxes Management section could properly have accompany them, a legally qualified person who could make immediate assessments of any claim for protection for materials at the property searched by way of legal professional privilege. Such a procedure was sensible. An assertion of a claim of legal privilege was … Continue reading Regina v Commissioners of Inland Revenue, Ex Parte Tamosius and Partners: QBD 10 Nov 1999

Moodie v Inland Revenue Commissioners and Another and similar: HL 7 Apr 1993

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

Wilkinson, Regina (on the Application Of) v Inland Revenue: HL 5 May 2005

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

Madonna Halley’s Hotel v Revenue and Customs: FTTTx 29 Aug 2017

(Income Tax/Corporation Tax : Penalty) – INCOME TAX – penalty for delay in filing return – delay by taxpayer in filing appeal to HMRC against penalty – HMRC refuse to admit appeal out of time – application to Tribunal under Section 49 Taxes Management Act 1970 for appeal to HMRC to be admitted out of … Continue reading Madonna Halley’s Hotel v Revenue and Customs: FTTTx 29 Aug 2017

Hargreaves v Revenue and Customs: UTTC 8 Sep 2014

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

Wiseman v Revenue and Customs (Income Tax – High Income Child Benefit Charge): FTTTx 29 Sep 2020

INCOME TAX – High Income Child Benefit Charge – section 681B ITEPA 2003 – Discovery Assessment – section 29(1)(a) of Taxes Management Act 1970 – appeal allowed in part Citations: [2020] UKFTT 383 (TC) Links: Bailii Statutes: Taxes Management Act 1970 29(1)(a) Jurisdiction: England and Wales Income Tax Updated: 23 March 2022; Ref: scu.655318

Mcnaughton v Revenue and Customs (Income Tax – Permission To Make A Late Appeal): FTTTx 14 Aug 2020

INCOME TAX – Permission to make a late appeal – section 49 Taxes Management Act 1970 – penalties for late filing of tax returns – Schedule 55 Finance Act 2009 – reasonable excuse – special circumstances Citations: [2020] UKFTT 332 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax, Taxes Management Updated: 23 March 2022; … Continue reading Mcnaughton v Revenue and Customs (Income Tax – Permission To Make A Late Appeal): FTTTx 14 Aug 2020

Takhar v Gracefield Developments Ltd and Others: SC 20 Mar 2019

The claimant appellant alleged that properties she owned were transferred to the first defendant under undue influence or other unconscionable conduct by the second and third defendants. The claim was dismissed. Three years later she claimed to set that judgment aside having been obtained by fraud. To support the allegation she brought evidence not available … Continue reading Takhar v Gracefield Developments Ltd and Others: SC 20 Mar 2019

Howard v Revenue and Customs: FTTTx 21 Aug 2012

INCOME TAX -late filing of the self-assessment tax return – penalties under sections 93(2) and (4) Taxes Management Act 1970 – whether reasonable excuse Citations: [2012] UKFTT 528 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 07 February 2022; Ref: scu.466103

Jordan v Revenue and Customs (Procedure : Other): FTTTx 16 Dec 2021

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

Wells v Revenue and Customs (Application for Permission To Appeal – Whether Reasonable Excuse for Failure To Appeal In Time): FTTTx 23 Oct 2020

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

Singh v Revenue and Customs: FTTTx 3 Feb 2017

(Income Tax/Corporation Tax : Appeal) Income tax – undeclared income – whether notification prior to assessment is a valid notice of appeal – no – application for permission to appeal out of time – section 49 taxes management act 1970 – application refused Citations: [2017] UKFTT 154 (TC) Links: Bailii Jurisdiction: England and Wales Income … Continue reading Singh v Revenue and Customs: FTTTx 3 Feb 2017

HM Revenue and Customs v Eclipse Film Partners No35 Llp: UTTC 22 Mar 2013

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 Procedure (First-tier Tribunal) (Tax Chamber) Rules – … Continue reading HM Revenue and Customs v Eclipse Film Partners No35 Llp: UTTC 22 Mar 2013

Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019

D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share loss relief for that amount against income for that year under section … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019

Archer, Regina v HM Revenue and Customs: Admn 21 Feb 2017

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

Derry, Regina (on The Application of) v HM Revenue and Customs: CA 20 Jun 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

Derry, Regina (on The Application of) v Revenue and Customs: UTTC 28 Jul 2015

UTTC Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 – whether any enquiry into claim should … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: UTTC 28 Jul 2015

Douglas Developments (Scone) Ltd v Revenue and Customs: FTTTx 25 Oct 2012

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

Orchid Properties v Revenue and Customs: FTTTx 19 Oct 2012

Application to set aside decision and reinstate appeal after withdrawal of appeal by Appellant – application refused – consequences of withdrawal of appeal under section 54(4) Taxes Management Act 1970 – original decision confirmed – whether agreement to settle appeal under section 54(1) Taxes Management Act 1970 – held no Citations: [2012] UKFTT 651 (TC) … Continue reading Orchid Properties v Revenue and Customs: FTTTx 19 Oct 2012

Martin and Gaynor O’Hearne Properties Ltd v Revenue and Customs: FTTTx 25 Jan 2011

Application for leave to appeal out of time – whether reasonable excuse – factors to be taken into account in exercising Tribunal’s discretion to admit Notice of Appeal out of time. Citations: [2011] UKFTT 86 (TC) Links: Bailii Statutes: Taxes Management Act 1970 Jurisdiction: England and Wales Taxes Management Updated: 31 January 2022; Ref: scu.442817