External Lloyds name does not get retirement annuity relief on underwriting profit.

Citations:

Ind Summary 15-May-1995

Statutes:

Income and Corporation Taxes Act 1988 619-1

Jurisdiction:

England and Wales

Citing:

Appeal from – Koenigsberger v Mellor (Inspector of Taxes) ChD 25-May-1993
Premiums which had been paid were not relevant earnings for annuity relief purposes. It was not income derived from the any trade or profession. . .

Cited by:

Appealed to – Koenigsberger v Mellor (Inspector of Taxes) ChD 25-May-1993
Premiums which had been paid were not relevant earnings for annuity relief purposes. It was not income derived from the any trade or profession. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 21 January 2023; Ref: scu.82827

A ‘Planteria’ for the growing and storage of plants pending sale was premises, or a building, and not plant; no allowance was available. In considering the appeal, ‘the question for this Court, as it was for the Judge, is whether the facts found by the Commissioners are such that no person acting judicially and properly instructed as to the relevant law could have come to the decision to which the Commissioners came or, if you prefer it in the other form, whether their decision is contradicted by the true and only reasonable conclusion from the facts found.’ As to the decision of whether an item constituted plant: ‘The essential question here is whether the structure which is the taxpayer’s planteria can reasonably be called apparatus with which their trade is carried on as opposed to premises in which it is carried on, it being established that a large structure used for the purposes of the trade may be capable of falling into the former category.

Judges:

Nourse, Kennedy and Beldam LJJ

Citations:

Times 31-May-1995, Gazette 31-Aug-1995, Ind Summary 19-Jun-1995, (1995) 67 TC 401

Statutes:

Capital Allowances Act 1990 22

Jurisdiction:

England and Wales

Citing:

Appeal from – Gray (Inspector of Taxes) v Seymours Garden Centre Chd 10-May-1993
A glasshouse ‘planteria’ which was used to show plants in a garden centre, was premises and not plant for capital allowances purposes. . .
Cited – Inland Revenue Commissioners v Barclay Curle and Co Ltd 1969
Even a large structure used for the purposes of the trade may be capable of being plant. In this case a dry dock was used in trade of ship builders, ship repairers and marine engineers. . .

Cited by:

Appealed to – Gray (Inspector of Taxes) v Seymours Garden Centre Chd 10-May-1993
A glasshouse ‘planteria’ which was used to show plants in a garden centre, was premises and not plant for capital allowances purposes. . .
Cited – Lingfield Park (1991) Limited v Shove CA 31-Mar-2004
The taxpayers sought capital allowances on the costs of installing an artificial all-weather race track.
Held: The track was not either plant or machinery, and the taxpayer was not eligible for the relief. The only reasonable conclusion was . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 21 January 2023; Ref: scu.80986

Damages which had been recovered in the Lloyd’s litigation for negligent underwriting were subject to income tax as trading income.

Citations:

Gazette 08-Nov-1995, Times 19-Oct-1995, Independent 18-Oct-1995

Statutes:

Income and Corporation Taxes Act 1988 Sch D

Jurisdiction:

England and Wales

Income Tax

Updated: 20 December 2022; Ref: scu.79878

Amendments to employee share option schemes were due Inland revenue approval.

Citations:

Times 08-Aug-1995

Statutes:

Income and Corporation Taxes Act 1988 135, 185

Jurisdiction:

England and Wales

Income Tax

Updated: 20 December 2022; Ref: scu.82360

Under the Income Tax Act 1853, section 2, Schedule D, British trustees acting under the marriage contract of a French lady resident abroad were assessed in respect of income from foreign securities and possessions paid to her abroad. In the second case the respondents, who were domiciled in the United Kingdom, were trustees under a will, and were assessed in respect of the income of foreign investments paid to a Swedish lady also resident abroad. Held that as the beneficiary in each case was domiciled and resident abroad the income in question was not liable for income tax merely because the legal ownership of the investments was in British trustees.
Decision of the Court of Appeal (1919, 2 K.B. 108) affirmed.

Citations:

[1920] UKHL 380, 59 SLR 380

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 20 December 2022; Ref: scu.631532

Anti-avoidance provisions do not catch a transfer of assets which were located abroad and which made at a time when the taxpayer was a non UK resident.

Citations:

Gazette 08-Mar-1995, Ind Summary 13-Feb-1995, Times 06-Jan-1995

Statutes:

Income and Corporation Taxes Act 1988 739-741

Jurisdiction:

England and Wales

Citing:

Appealed to – Inland Revenue Commissioners v Willoughby HL 16-Jul-1997
Rules which disallowed exemption from tax for the transfer of assets abroad in order to avoid income tax do not apply where the taxpayer is not ordinarily resident here. . .

Cited by:

Appeal from – Inland Revenue Commissioners v Willoughby HL 16-Jul-1997
Rules which disallowed exemption from tax for the transfer of assets abroad in order to avoid income tax do not apply where the taxpayer is not ordinarily resident here. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 09 December 2022; Ref: scu.82365

When applying ex parte to a special commissioner for permission to make an extended time tax assessment, an inspector need not disclose all the circumstances of the case, but only those which were necessary to allow the commissioner to judge whether there was a loss.

Citations:

Times 12-May-1999

Statutes:

Taxes Management Act 1970 41

Jurisdiction:

England and Wales

Income Tax

Updated: 09 December 2022; Ref: scu.82052

Income Tax/Corporation Tax : INFORMATION NOTICES – notices to provide information and documents – whether items requested were reasonably required for the purposes of checking the Appellant’s tax position – yes – consideration of the jurisdiction of the First-tier Tribunal in relation to information notices – appeal dismissed – appeals against penalties dismissed – applications for closure notices dismissed

Citations:

[2018] UKFTT 469 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 December 2022; Ref: scu.622380

FTTTX INCOME TAX – PAYE – Extra-Statutory Concession A19 – Underpayments of tax – Appellant with two employments – Subsequent adjustments to recover underpayments – Appellant’s claim to have received wrong coding instructions – Whether Tribunal can direct HMRC not to collect the underpaid tax – No – Tribunal has no authority to enforce compliance with Extra-Statutory Concession – Appeal dismissed

Citations:

[2013] UKFTT 251 (TC)

Links:

Bailii

Income Tax

Updated: 05 December 2022; Ref: scu.491858

INCOME TAX – discovery assessment – whether ‘discovery’ – whether insufficiency of tax brought about deliberately

Judges:

The Honourable Mr. Justice Marcus Smith, Judge Charles Hellier

Citations:

[2018] UKUT 38 (TCC), [2018] BTC 505, [2018] STI 1052, [2018] STC 824

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – Revenue and Customs v Tooth CA 15-May-2019
Participation in tax avoidance scheme – carry back of losses. . .
At UTTC – Revenue and Customs v Tooth SC 14-May-2021
Issues of general importance about the power of Her Majesty’s Revenue and Customs (in this context ‘the Revenue’) to make what is generally known as a discovery assessment. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 04 December 2022; Ref: scu.604789

INCOME TAX – PAYE – Late payment – Whether reasonable excuse? None shown on the facts – Appeal dismissed

Citations:

[2012] UKFTT 682 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466251

INCOME TAX – computation of profits – admitted understatement of profits in one year – discovery assessments raised for other years to make good understated profits – whether assessments justified – yes – onus of proof on taxpayer in relation to amount assessed – failure to produce adequate evidence to displace assessments – appeal dismissed and assessments confirmed

Citations:

[2012] UKFTT 649 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466234

Penalty for late receipt of appellant’s self-assessment tax return – appellant had no reasonable excuse for the late filing of return – appeal dismissed

Citations:

[2012] UKFTT 681 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466257

Appeal against penalty for late return – reasonable excuse – appeal allowed

Citations:

[2012] UKFTT 593 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466184

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

TYPE OF TAX – PAYE -appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- whether the appellant had a reasonable excuse because of postal delays – no- with the exception of one month appeal dismissed

Citations:

[2012] UKFTT 592 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466177

PAYE – appeal against the penalty imposed for the late payment of PAYE – Schedule 56 Finance Act 2009- directors’ daughter diagnosed with terminal brain tumour in March 2010 and died in October – reasonable excuse for months 1-7 – unreliability of payments by clients not a reasonable excuse – penalty confirmed for other months

Citations:

[2012] UKFTT 678 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466208

PAYE -appeal against the penalty imposed for the late payment of PAYE- Schedule 56 Finance Act 2009- whether lack of specific warning was a reasonable excuse – no- appeal dismissed

Citations:

[2012] UKFTT 594 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466164

Income Tax /Corporation Tax – Penalty

Citations:

[2012] UKFTT 676 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466206

INCOME TAX-penalties – late payment of PAYE – paragraph 6 Schedule 56 Finance Act 2009 – whether payments made in time – whether HMRC behaved unfairly – whether reasonable excuse

Citations:

[2012] UKFTT 482 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466123

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: 09 November 2022; Ref: scu.466121

FTTTx INCOME TAX – Penalty for late filing of Partnership return – section 12AA TMA 1970 – whether notice to file the return was given to the Appellant – held that the Appellant had failed on the balance of probabilities to show that it had not been given to him and that he had not shown that he had a reasonable excuse for the late filing – appeal dismissed

Citations:

[2012] UKFTT 447 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466051

FTTTx Income tax – overpayment of tax through PAYE system in 2002-03, 2003-04 and 2004-05 – claim for repayment made 17 March 2011 – time limits applicable – section 43 TMA or Schedule 1AB TMA – claim made out of time – no jurisdiction to require HMRC to apply ESC B41 – appeal dismissed

Citations:

[2012] UKFTT 542 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466040

FTTTx INCOME TAX – penalties – late payment of PAYE – penalties under Schedule 56 Finance Act 2009 – taxpayer unaware of new penalty regime – whether reasonable excuse – whether decision flawed because of failure to consider special circumstances – whether special circumstances – appeal dismissed

Citations:

[2012] UKFTT 463 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466022

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 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 . .

Cited by:

Appeal from – De Silva and Another, Regina (on The Application of) v Revenue and Customs SC 15-Nov-2017
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 . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 05 November 2022; Ref: scu.559419

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

Cited by:

Appeal from – De Silva and Another, Regina (on The Application of) v HM Revenue and Customs CA 2-Feb-2016
. .
At UTTC – De Silva and Another, Regina (on The Application of) v Revenue and Customs SC 15-Nov-2017
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 . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 04 November 2022; Ref: scu.525880

Income tax -self-assessment – surcharge for late payment of tax – appeal based on assertion that tax for previous year overpaid – failure to follow procedures for that previous year – whether assertion provides Appellant with a reasonable excuse – no – appeal dismissed.

Citations:

[2012] UKFTT 390 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462815

fTTTx INCOME TAX – Penalty – Schedule 24 Finance Act 2007 – careless inaccuracy – prompted disclosure – whether inaccuracy careless – whether suspension of penalty appropriate – whether ‘special circumstances’ – interpretation of ‘special circumstances’ – whether HMRC’s decision flawed because of failure to a) consider whether there were special circumstances until after penalty determination made or b) give reasons for refusing to exercise its discretion regarding special circumstances – appeal allowed in part

Citations:

[2012] UKFTT 364 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462827

FTTTx INCOME TAX – Section 26 Income Tax (Earnings and Pensions) Act 2003 – taxpayer had joint account outside the UK – Whether use by other joint account holder of debit card to make cash withdrawals or purchases in the UK were remittances by taxpayer to the UK – No – appeal allowed.

Citations:

[2012] UKFTT 365 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462816

INCOME TAX; self assessment return; penalty determination; failure to file on time; ‘reasonable excuse’ S.93(8) TMA; reasonable belief that online filing had been successful held not to constitute ‘reasonable excuse’

Citations:

[2012] UKFTT 383 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462812

FTTTX Income tax – travel expenses – deductibility – ordinary commuting – permanent workplace – temporary workplace – ITEPA 2003, ss 338 and 339 – Discovery assessments – TMA 1970, s 29

Citations:

[2012] UKFTT 378 (TC)

Links:

Bailii

Income Tax

Updated: 03 November 2022; Ref: scu.462771

Contract of employment or contract for services – no written terms – notice under section 8 of the Social Security Contributions (Transfer of Functions etc) Act 1999 – determination under regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 – appeals allowed

Citations:

[2012] UKFTT 356 (TC)

Links:

Bailii

Statutes:

Social Security Contributions (Transfer of Functions etc) Act 1999, Income Tax (Pay As You Earn) Regulations 2003

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462765

FTTTx Income tax – Appellant sub-postmaster receiving termination payment on closure of sub-post office business – tax treatment of termination payment received- whether compensation in respect of capital outlay on setting up business and loss of revenue – no- whether appellant’s role as sub-postmaster was an ‘office’ for purposes of s5 ITEPA- yes – whether payment compensation for loss of office for the purposes of s401 ITEPA and taxable under s403 ITEPA – yes

Citations:

[2012] UKFTT 334 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462756

Penalty

Citations:

[2012] UKFTT 268 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462666

Exemptions and reliefs

Citations:

[2012] UKFTT 212 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462630

FTTTx INCOME TAX – self assessment – enquiry – closure notice disallowing claimed expenditure – discovery assessments raised for earlier years – whether evidence to support claim for greater level of expenditure – no – assessments to stand under s 50(6) TMA 1970 – whether discovery assessments appropriate – held, yes, on basis of assumed continuity – appeal dismissed

Citations:

[2012] UKFTT 184 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462645

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 – whether certain amounts credited to the Appellant’s bank accounts were, as the Commissioners alleged, taxable income from one or more unidentified sources – held on the evidence that the Appellant had discharged the burden of proof on her of showing that there were not – appeal allowed

Citations:

[2012] UKFTT 289 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462648

Income tax – surcharge for late payment of tax – whether HMRC’ s earlier repayment of payment on account a reasonable excuse – no – whether family member’s illness a reasonable excuse – no – appeal dismissed and surcharge confirmed

Citations:

[2012] UKFTT 171 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462628

Section 98A(2) TMA 1970 – penalties for late submission of Employer’s Annual P35 Return – Appellant’s business had suffered financial difficulties – unable to pay accountants fees for dealing with Returns – whether reasonable excuse – no

Citations:

[2012] UKFTT 172 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462608

Income Tax – Penalty – Default. P35. Burden of proof. Jusilla v Finland. Reliability of HMRC records.

Citations:

[2012] UKFTT 34 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462577

FTTTx INCOME TAX – self assessment – penalty for late submission of return – delay by HMRC in issuing activation code for online filing – whether reasonable excuse – held, on particular facts, yes – delay between receipt and use of activation code and submission of return – held excuse did not continue throughout period of default – appeal dismissed

Citations:

[2012] UKFTT 217 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.462599

Arrangements in the Acts to allow the revenue authorities to protect their position where payments were to be made overseas, by requiring the withholding of amounts equivalent to the tax payable, went as far as the Act expressly allowed, and no further. There is a substantial gap in such provision. No direction was available where there was only a prospect of anticipated future liability, rather than a present liability to make such a payment.

Citations:

Times 02-Mar-2000, Gazette 09-Mar-2000

Statutes:

Income and Corporation Taxes Act 1988 775 776 777

Jurisdiction:

England and Wales

Income Tax

Updated: 03 November 2022; Ref: scu.84570

A severance payment made after an employee had ceased to reside in the UK remained liable to tax under Schedule E.

Citations:

Times 09-Jul-1996

Statutes:

Income and Corporation Taxes Act 1970 187

Jurisdiction:

England and Wales

Citing:

Appeal from – Nichols v Gibson (Inspector of Taxes) ChD 25-Jan-1995
Income in the form of a termination payment, was taxable in the UK despite the fact that no duties had been performed in that tax year in the UK, and the payee had become a foreign resident. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 31 October 2022; Ref: scu.84297

The court gave guidance on how an airline pilot whose earnings were in part obtained from services overseas should be taxed. The calculation should be made by calculating a ratio of earning days within the UK to those outside with a denominator of 365. Earnings for days when he was not working could not be treated as foreign earnings, and the exemption provided for this purpose should be read narrowly.

Citations:

Times 16-Feb-1993

Statutes:

Income and Corporation Taxes Act 1988, Apportionment Act 1870

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.83027

Private one-off loan by person in business is not a business activity.

Citations:

Times 28-May-1993

Statutes:

Consumer Credit Act 1974 40

Jurisdiction:

England and Wales

Income Tax

Updated: 26 October 2022; Ref: scu.81237

Commercial Practice is to be followed in apportioning payments under a lease between different tax years. There is no requirement that expenditure must be charged to year it in which technically falls due, but tax accounts must not give a misleading picture of trading results.

Citations:

Gazette 08-Sep-1993, Ind Summary 26-Jul-1993, Times 01-Jul-1993, [1994] Ch 107

Statutes:

Income and Corporation Taxes Act 1988 381

Jurisdiction:

England and Wales

Citing:

Appeal from – Threlfall v Jones Inspector of Taxes, Gallagher v Same ChD 1-Mar-1993
The taxpayer had acquired capital assets under a financing arrangement in which payments were spread over several tax periods. It was appropriate to treat those payments in according with normal accounting practice, rather than to seek to pull them . .

Cited by:

Cited – Revenue and Customs v William Grant and Sons Distillers Ltd HL 28-Mar-2007
The Revenue appealed findings as to the calculation of profits for corporation tax. The companies had sought to deduct sums from profits for depreciation of unsold stock in accordance with current accounting standards.
Held: ‘the profit and . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 26 October 2022; Ref: scu.80737

The claimants challenged refual to them of seafarer’s earnings deductions.

Judges:

Wyn Williams J

Citations:

[2012] EWHC 1174 (Admin)

Links:

Bailii

Income Tax

Updated: 19 October 2022; Ref: scu.456514

FTTTx Income tax – PAYE – employer’s under-deduction – did the employer take reasonable care – no – appeal allowed

Citations:

[2011] UKFTT 863 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 October 2022; Ref: scu.450888

Income tax – partnership tax return – penalty for late submission – whether reasonable excuse

Citations:

[2014] UKFTT 691 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 September 2022; Ref: scu.535139

Appeal against a surcharge or penalty of andpound;54.07 levied in respect of a late payment of tax due for the tax year 2008/2009.

Citations:

[2011] UKFTT 482 (TC)

Links:

Bailii

Income Tax

Updated: 29 September 2022; Ref: scu.449434

Australia

Citations:

[1954] UKPC 5, [1954] AC 182, [1954] TR 37, [1954] 1 All ER 349, (1954) 33 ATC 38, [1954] 2 WLR 186

Links:

Bailii

Jurisdiction:

Australia

Income Tax

Updated: 22 September 2022; Ref: scu.445864

Judges:

Behrens HHJ

Citations:

[2011] EWHC 2435 (Admin)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 20 September 2022; Ref: scu.444862

Income Tax – Costs application by Appellant in a discovery assessment where the Respondents had withdrawn their assessment shortly before the date of the hearing – whether the assessment was likely to have been sustained had the appeal proceeded

Citations:

[2011] UKFTT 468 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.443157

Income tax – late payment surcharge – HMRC standard letter re timeliness of tax return – s59C TMA 1970-whether late payment surcharge still payable-yes

Citations:

[2011] UKFTT 396 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.443155

INCOME TAX – money owing to Appellant not paid to him but set-off against his debts – whether received by Appellant – yes – whether debts in respect of allowable expenses – no – appeal dismissed

Citations:

[2011] UKFTT 394 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.443101

Appeal against penalty imposed as a result of the late submission of a P35 return – reasonable excuse – appeal dismissed

Citations:

[2011] UKFTT 288 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.443068

Appeal against Employer’s penalty for late return – reasonable excuse – appeal dismissed

Citations:

[2011] UKFTT 287 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.443023

Penalty for late return – whether there was reasonable excuse – appeal dismissed

Citations:

[2011] UKFTT 291 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.443014

FTTTx Construction industry scheme — withdrawal of gross payment status — Finance Act 2004 – whether HMRC have discretion to withdraw gross payment status – whether discretion exercised – jurisdiction of Tribunal to review HMRC decision – appeal allowed

Citations:

[2011] UKFTT 199 (TC)

Links:

Bailii

Income Tax

Updated: 17 September 2022; Ref: scu.442946

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

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.442954

FTTTx Income tax – employment income – whether receipt of shares was an emolument from employment within section 19 Income and Corporation Taxes Act 1988 – whether an obligation to deduct PAYE under sections 203F or 203B Income and Corporation Taxes Act 1988

Judges:

Brannan TJ

Citations:

[2011] UKFTT 167 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.442944

FIXED PENALTY APPEALS – late filing of partnership returns

Citations:

[2011] UKFTT 73 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.442839

Income tax – appeals against assessments out of time – permission to appeal refused – Appellant’s conduct – summary dismissal of other appeals – no reasonable prospect of success.

Citations:

[2011] UKFTT 180 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.442906

Income Tax – Capital Allowances-furnished ‘eco’ holiday lettings -whether whole site can be plant – no -are specific items plant and machinery-stone floor – windows- paint and decorating-earth bund- no- appeal dismissed

Citations:

[2011] UKFTT 65 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 September 2022; Ref: scu.442820

Income Tax penalty – paragraph 39 of schedule 36 FA 2008 – reasonable excuse – no

Citations:

[2012] UKFTT 415 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 15 September 2022; Ref: scu.462793

Members of a partnership between them holding shares in a limited company, were not disqualified from claiming relief from tax under appropriate circumstances under the Business Expansion Scheme. Their separate interests were not to be aggregated because of the partnership.

Citations:

Times 08-Jun-1999, Gazette 09-Jun-1999

Statutes:

Income and Corporation Taxes Act 1988 291 (1)

Jurisdiction:

England and Wales

Income Tax

Updated: 14 September 2022; Ref: scu.79475

The novation of a debt to a company was a release incurring income tax liability.

Citations:

Gazette 16-Sep-1992

Statutes:

Income and Corporation Taxes Act 1988 287-1

Jurisdiction:

England and Wales

Income Tax

Updated: 13 September 2022; Ref: scu.79279

Income Tax – Schedule D – computation of profits – section 42 FA 1998 – whether accounts prepared in accordance with generally accepted accounting practice – sections 29, 34, 36 TMA 1970 – whether negligent conduct if accounts not prepared in accordance with generally accepted accounting practice – whether HMRC discovered tax loss

Citations:

[2011] UKUT B16 (TCC), [2011] STC 1724, [2011] UKUT 270, [2011] STI 2172, [2011] BTC 1742

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 September 2022; Ref: scu.440826

Ordinary residence – whether this requires an intention to reside permanently or indefinitely – whether intention to stay for only 2.5 years precludes finding of ordinary residence – role of appellate tribunal where First-tier Tribunal finds ordinary residence

Citations:

[2011] UKUT 113 (TCC), [2011] BTC 1706, [2011] STI 1340, [2011] WTLR 1099, [2011] STC 1438

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 September 2022; Ref: scu.440816

Stocklending agreement – deduction for management expenses in respect of manufactured dividends – para 1(1), Sch 23A ICTA – Income Tax (Manufactured Overseas Dividends) Regulations 1993 – whether dividends paid by a Cayman Islands company out of share premium account are ‘dividends’ and ‘overseas dividends’ – yes – ss 737A and 730A ICTA – whether a sale of preference shares and a subscription for preference shares is a sale and repurchase of securities – no – appeal dismissed

Citations:

[2011] UKUT 174 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 September 2022; Ref: scu.440820

Tax Credits

Citations:

[2010] UKUT 400 (AAC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 September 2022; Ref: scu.433559

A scheme involving the use of offshore discretionary trusts resulting in the payment of funds to the directors of the company from which the payments originated was not effective to exclude such payments from liability to tax. Overall the scheme had the characteristics of artificiality allowing all but one steps to be disregarded. Nevertheless the payment had been made by, in effect, a trustee for the company as an intermediary, and the payment was taxable.

Citations:

Gazette 17-Nov-1999, Times 09-Nov-1999

Statutes:

Income and Corporation Taxes Act 1988 203B

Jurisdiction:

England and Wales

Income Tax

Updated: 06 September 2022; Ref: scu.79770

(Canada)

Citations:

[1955] UKPC 36, [1955] TR 339, (1955) 34 ATC 330, [1956] 1 All ER 20, [1956] AC 85, [1956] 2 WLR 31

Links:

Bailii

Jurisdiction:

Canada

Income Tax

Updated: 03 September 2022; Ref: scu.430041

FTTTx Income tax – PAYE – employer’s end of year return – penalty for late submission – whether attempted electronic submission successful – on facts, no – whether reasonable excuse – no – appeal dismissed

Citations:

[2011] UKFTT 558 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 September 2022; Ref: scu.449486

FTTTx CONSTRUCTION and INDUSTRY SCHEME – Penalties for filing late returns – whether reasonable excuse – no – Appeal dismissed

Citations:

[2012] UKFTT 21 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 September 2022; Ref: scu.450828

(Hong Kong)

Citations:

[1990] UKPC 2

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 02 September 2022; Ref: scu.429799

CONSTRUCTION INDUSTRY SCHEME – Withdrawal of gross payment status – Appellant did not meet the compliance test – whether Appellant had a reasonable excuse for his failure – No – Appeal dismissed

Citations:

[2011] UKFTT 14 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 September 2022; Ref: scu.428224

Income Tax – company car – whether pool car and whether available for private use – chargeable to Income Tax in respect of car and fuel benefi

Citations:

[2011] UKFTT 12 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 September 2022; Ref: scu.428220

Whether expenses deductible as incurred wholly and exclusively for purposes of trade – travel from home to sites to carry out trade as electrician – work done at home in connection with seeking work and preparing quotes – is home a place of business – yes – appeal allowed

Citations:

[2011] UKFTT 29 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 September 2022; Ref: scu.428216

Income Tax – profits of a business – deductibility of expenses of counselling – whether incurred exclusively for the purposes of the business

Citations:

[2011] UKFTT 18 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 September 2022; Ref: scu.428203

UTTC Income Tax – Tax avoidance scheme – Dividend from new company instead of bonus: whether Ramsay jurispudence applies – Schedule E and meaning of emoluments from employment – Schedule F and meaning of dividend or distribution – Class 1 National Insurance Contribution.

Judges:

Mr Justice Roth and Judge Charles Hellier

Citations:

[2010] UKUT 251 (TCC), [2010] BTC 1626, [2010] STI 2274, [2010] STC 2343

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

At SCIT – PA Holdings Ltd v Revenue and Customs SCIT 29-Aug-2008
SCIT The Revenue issued separate decisions that certain sums paid to employees of Holdings in the three years to April 2003 were emoluments liable to income tax under PAYE and earnings on which Holdings is liable . .
Appeal from – PA Holdings Ltd and Another v Revenue and Customs FTTTx 7-May-2009
FTTTx Income tax – other – whether sums paid to individuals by a company as a dividend financed from a capital contribution to the company from employee benefits funds derived from the individuals’ employing . .

Cited by:

At UTTC – HM Revenue and Customs v PA Holdings Ltd CA 30-Nov-2011
The company made available to certain employees discretionary annual bonuses which were paid instead by way of shares and received dividends. It now appealed against findings that the payments were taxable subject to Schedule F rates and were liable . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 01 September 2022; Ref: scu.428162

SELF ASSESSMENT – return claiming that taxpayer not resident in UK – discovery assessment – validity – TMA s 29 – correct construction – whether statutory requirements satisfied – yes – appeal dismissed

Citations:

[2010] UKUT 361 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 September 2022; Ref: scu.428166

Income Tax – Transaction in securities – Contribution by Company to QUEST – Sale by controlling shareholder of shares to QUEST – Notice under ICTAs.703 to counteract tax advantage – Served after enactment of ITA 2007 – Alternative notice under ITA 2007, s.698 – Which notice effective – Whether tax advantage – Whether tax advantage a main object – yes – Appeal Dismissed

Citations:

[2010] UKUT 416 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 September 2022; Ref: scu.428170