INCOME TAX – surcharges and penalties -whether appeal against fixed penalties barred as return has not yet been filed – no – whether reasonable excuse – no – appeal dismissed – sections 59C, 93 and 100 Taxes Management Act 1970 Citations: [2012] UKFTT 640 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 30 … Continue reading Kite v Revenue and Customs: FTTTx 19 Oct 2012

Income Tax – further assessment – error by HMRC in processing Return – whether ‘correction’ and timeous – strike-out application under Rule 8(3)(c) – Sections 9ZB, 34, and 114 Taxes Management Act 1970 – Application to strike-out allowed Citations: [2012] UKFTT 656 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 30 January 2022; … Continue reading Churchill v Revenue and Customs: FTTTx 23 Oct 2012

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 61 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 January 2022; Ref: scu.442791

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 – application for the tribunal to direct HMRC to issue a closure notice under s 28A Taxes Management Act 1970 – appeal against information notice issued under schedule 36 of the Finance Act 2008 and related penalties – application refused, information notice varied and appeal otherwise dismissed [2016] UKFTT 316 TC Bailii … Continue reading Cherian v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 9 May 2016

INCOME TAX -first and second surcharge under section 59 C (2) and (3) Taxes Management Act 1970 – whether reasonable excuse [2012] UKFTT 531 (TC) Bailii England and Wales Income Tax Updated: 17 January 2022; Ref: scu.466142

FTTTx SELF ASSESSMENT – notice of enquiry into return given under Section 9A Taxes Management Act 1970 – whether notice of enquiry valid if return incorrectly described in notice – no – whether notice saved by Section 114 Taxes Management Act 1970 – no [2016] UKFTT 306 TC Bailii England and Wales Income Tax Updated: … Continue reading Mabbutt v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 5 May 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

Income Tax – first surcharge – section 59C (2) Taxes Management Act 1970 – whether reasonable excuse [2012] UKFTT 533 (TC) Bailii England and Wales Income Tax Updated: 12 January 2022; Ref: scu.466110

FTTTx INCOME TAX- whether appellant served with valid notice to file return – no-whether valid enquiry opened into return and valid closure notice issued – no – appeal allowed – ss 8, 9, 28A, 34 and 115 TMA 1970 [2016] UKFTT 97 (TC) Bailii Taxes Management Act 1970 8 9 828A 34 115 England and … Continue reading Revell v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 16 Feb 2016

FTTTx INCOME TAX – PAYE – penalties for late submission of P35 End of Year Returns for tax years 2009-10, 2010-11 and 2011-12 – whether a reasonable excuse for late appeal to be allowed – No – Sections 49 and 98A Taxes Management Act 1970 – Appeal dismissed. [2016] UKFTT 102 (TC) Bailii Taxes Management … Continue reading Perth and District Five-A-Side League v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 17 Feb 2016

FTTTx INCOME TAX – HMRC determinations for 2006-07 and 2007-08 – Appellant’s Self-Assessment returns filed out of time to displace determinations – Illness and Death of previous accountant – Claim for Special Relief – Schedule 1AB Taxes Management Act 1970 – Nature of the Tribunal’s jurisdiction – Maxwell v HMRC [2013] UKFTT 459 (TC) and … Continue reading Scott v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs): FTTTx 27 Aug 2015

The pension scheme had been approved, but that approval later withdraw. HMRC issued assessment for the years in which it had been approved. The taxpayer argued that such assessments applied to the date with effect from which the approval is withdraw, HMRC contended that it was in the year in which withdrawal was notified. The … Continue reading John Mander Pension Trustees Ltd v Revenue and Customs: SC 29 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

FTTTx Penalties – Section 98A (2) and (3) Taxes Management Act 1970 – Employer’s End of Year return P35 late for 2010, 2011 and 2012 – whether reasonable excuse – no – application for permission out of time appeal – not allowed [2015] UKFTT 210 (TC) Bailii England and Wales Income Tax Updated: 30 December … Continue reading Ross v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 12 May 2015

FTTTx Income Tax – assessments – late notices of appeal – application refused – Section 49 TMA 1970 [2015] UKFTT 69 (TC) Bailii Taxes Management Act 1970 49 England and Wales Income Tax Updated: 28 December 2021; Ref: scu.543207

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 – penalties for late submission of employer’s P35 returns – application for permission to make a late appeal under section 49 Taxes Management Act 1970 – consideration of all the circumstances of the late appeals and of the merits of the substantive appeal sought to be brought – decision not to allow … Continue reading Burns v Revenue and Customs: FTTTx 24 Nov 2014

FTTTx INCOME TAX – penalty under TMA s 95 – whether ebay and PayPal documents provided to accountant – whether difference between negligence and carelessness – whether negligent – record-keeping requirements in TMA s 12B considered – whether finding of negligence precludes a ‘reasonable excuse’ defence – whether penalty should be capped at 30% in … Continue reading Martin v Revenue and Customs: FTTTx 10 Nov 2014

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

Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed … Continue reading Rivers v Revenue and Customs: FTTTx 23 May 2014

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

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

INCOME TAX – Permission to appeal out of time -penalties for failure to make returns – Section 93 of the Taxes Management Act 1970 and Schedule 55 of the Finance Act 2009 [2020] UKFTT 309 (TC) Bailii England and Wales Income Tax Updated: 22 November 2021; Ref: scu.653148

Income tax return-Penalty for late return (Taxes Management Act 1970 s.93(2))-Reasonable excuse-Appeal dismissed [2012] UKFTT 232 (TC) Bailii England and Wales Income Tax Updated: 20 November 2021; Ref: scu.462698

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

FTTTx INCOME TAX – late filing of appeal – Sections 49 C, D and H Taxes Management Act 1970 – whether late appeal allowed — Yes. Appeal allowed. [2013] UKFTT 376 (TC) Bailii Taxes Management Act 1970 49 England and Wales Income Tax Updated: 17 November 2021; Ref: scu.513513

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 [2010] UKFTT 534 (TC) Bailii England and Wales Income Tax Updated: 12 … Continue reading Farrow and Others (T/A Kitchen and Bathroom Installations) v Revenue and Customs: FTTTx 3 Nov 2010