Income Tax/Corporation Tax : Penalty – individual tax return – penalties for late filing – whether properly imposed – no – no evidence that a valid notice to file under section 8(1) TMA 1970 had been given to the taxpayer by an – officer of the Board – appeal allowed
[2018] UKFTT 312 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619359
Income Tax/Corporation Tax : Penalty- INCOME TAX – penalty for failure to make returns – confusion and poor health – no details or evidence – no reasonable excuse – appeal dismissed
[2018] UKFTT 303 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619362
Income Tax/Corporation Tax : Penalty – Partnership and Individual Partner – Late Payment Penalties – Daily penalties – Whether HMRC has met the burden of proof in relation to the daily penalties? – No – Whether a reasonable excuse in relation to the other penalties? – No – Whether special circumstances? – No – Appeals allowed in part
[2018] UKFTT 344 (TC)
England and Wales
Updated: 25 April 2022; Ref: scu.619363
In estimating the average of profits of an insurance company assessable to income tax it is a question of fact #
which is the fairest method. General Accident Fire and Life Assurance Company v. Inland Revenue ( M’Gowan), [1908] AC 207, 1908 S.C. (H.L.) 24, 45 SLR 681, lays down no fixed rule of law for such ascertainment.
The appellants contended that in estimating yearly profits they were entitled to carry forward 40 per cent. as a reserve against unexpired risks. During the three years of which the profits were averaged for ascertainment of income tax this reserve had increased by pounds 56,334, making a difference of pounds 18,778 in the return for the year. Their contention was upheld by the Commissioners and Bray (J.), but the Court of Appeal held that in the case of the General Accident Fire and Life Assurance Company v. M’Gowan ( sup.) a rule was laid down for the assessment of such profits.
Held that no such rule was laid down in M’Gowan’s case, and that the method of assessment pursued by the company was in the circumstances the fairest.
[1912] UKHL 1038
England and Wales
Updated: 25 April 2022; Ref: scu.619238
Income Tax (Schedule D)- -Profits.
[1912] UKHL TC – 6 – 59, [1912] AC 443, 6 TC 59
England and Wales
Updated: 25 April 2022; Ref: scu.619239
Two claims challenging decisions of the defendants seeking the payment (or repayment) of tax following an amendment to a tax return of each claimant reducing the amount of allowable losses that the claimants could set against income for the purposes of reducing their liability to tax.
Lewis J
[2018] EWHC 1688 (Admin)
England and Wales
Updated: 24 April 2022; Ref: scu.619002
Correct application of the ‘source’ principle, that is the principle that tax is territorial and income tax, for instance, is only payable on income from a source in the UK.
[2018] EWCA Civ 1438
England and Wales
Updated: 24 April 2022; Ref: scu.618457
In November 1911, A, a trustee on the estate of the late B, raised an action against the representatives of the late C, to recover from them an asset of B’s trust estate, which owing to the negligence of C had not been ingathered. Decree was given for payment with interest at 3 1 2 per cent. since the date at which the sum should have been ingathered. Held that the interest was assessable for income tax when paid to A.
[1915] SLR 156
Scotland
Updated: 23 April 2022; Ref: scu.618252
INCOME TAX – late filing of returns – reasonable excuse-whether excuse must not only be genuine but also objectively reasonable taking into account circumstances and attributes of the taxpayer – yes – appeal dismissed
[2018] UKUT 156 (TCC)
England and Wales
Updated: 22 April 2022; Ref: scu.616370
INCOME TAX – discovery assessment – s 29 TMA – meaning of ‘discover’ – subjective and objective tests – whether Revenue officer believed that there had been an insufficiency of tax – whether officer merely had grounds for suspicion -whether it was open to officer to believe that there had been an insufficiency of tax – whether losses claimed to have arisen in a soccer academy trade were available for sideways loss relief – ss 64 and 72 ITA – whether taxpayer carried on a trade – whether on a commercial basis and with a view to or realistic expectation of profit – ss 66 and 74 ITA – whether tax-generated losses -s 74B ITA
[2018] UKUT 159 (TCC)
England and Wales
Updated: 22 April 2022; Ref: scu.616366
The court was asked as to the taxability of a settlement payment from an unfair dismissal and unlawful age discrimination claim.
Underhill, Henderson, Asplin LJJ
[2018] EWCA Civ 847, [2018] WLR(D) 237
England and Wales
Updated: 20 April 2022; Ref: scu.614905
The taxpayer was a computer consultant working through the medium of a limited liability company. The respondent sought to make him liable for social security contributions as an employee of the business which used his services.
Held: The anti-avoidance provisions were effective. The court listed the factors which weighed on either side of asking whether he was an employee, but included that he only financial risk to him was of the client company’s insolvency, the contract was for a fixed period. And he was integrated into the work force, having a line manager. What weight was to be given to each factor was a matter of fact for the commissioners, and the court was unable to say that they were wrong in law.
Hart J
Times 07-Apr-2003, Gazette 05-Jun-2003, [2003] ICR 1149
Finance Act 2000, Social Security Contributions (Intermediaries) regulations 2000 (2000 No 727) 6
England and Wales
Cited – Professional Contractors’ Group and Others v Commissioners of Inland Revenue CA 21-Dec-2001
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the . .
Cited – Usetech Ltd v HM Inspector of Taxes ChD 8-Oct-2004
The taxpayer operated through a one man limited company employed by a recruitment agency to provide IT services to a customer. He appealed a finding that he was liable to pay tax as an employee.
Held: The appeal was dismissed. The legislative . .
Lists of cited by and citing cases may be incomplete.
Updated: 15 April 2022; Ref: scu.180509
Income Tax/Corporation Tax : Pension Scheme – INCOME TAX – Pension liberation arrangements – Whether discovery assessments valid – Whether liable to unauthorised payments charge and unauthorised payments surcharge – Whether just and reasonable in all the circumstances – Appeals dismissed
[2018] UKFTT 200 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609280
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 s 28A TMA – whether returns made under s 8(1) TMA and therefore whether enquiry and closure notices valid – held: no – scope of care and management powers under s1 TMA and s5 Commissioners of Revenue and Customs Act 2005 (CRCA) – scope of ancillary powers under s9 CRCA
[2018] UKFTT 185 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609285
Income Tax/Corporation Tax : Penalty – schedule 24 Finance Act 2007 – deliberate inaccuracy in return – appeal dismissed
[2018] UKFTT 229 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609277
Income Tax/Corporation Tax : Penalty – INCOME TAX – HICBC – Schedule 41 FA 2008 – distinguish liability and assessment – ignorance of the law – not reasonable excuse – appeal dismissed
[2018] UKFTT 230 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609278
Income Tax/Corporation Tax : Penalty – INCOME TAX – individual tax return – penalties for late filing – whether properly imposed – no – purpose for which the notices to file were served – to establish chargeability – no – Goldsmith and Wandsworth v Winder considered – Tribunals jurisdiction to consider validity of notices – yes – whether reasonable excuse – no – whether special circumstances – no – appeal allowed
[2018] UKFTT 220 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609279
Income Tax/Corporation Tax : Penalty
INCOME TAX – individual tax return – penalties for late filing – whether properly imposed – no – no primary evidence adduced by HMRC concerning the issue and notification of a notice to file or the penalty notices -permission given for the appellant to give late notice of his appeal to HMRC – appeal allowed
[2018] UKFTT 186 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609276
Income Tax/Corporation Tax : Personal Service Companies (IR 35)
[2018] UKFTT 201 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609282
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed penalties for failure to file self-assessment returns – Appellant never self-employed but held two part time jobs both taxed under PAYE – incorrect codes applied by employers – self-assessment returns issued to collect underpaid tax – delay by Appellant in filing returns – whether reasonable excuse – no – appeal dismissed
[2018] UKFTT 181 (TC)
England and Wales
Updated: 14 April 2022; Ref: scu.609288
The House was asked whether the conservators of the Firth of Forth were liable to income tax on revenue raised from dues levied on vessels, which revenue had to be applied to preserve and improve the appropriate part of the Firth of Forth.
Held: On previous authority, the House was constrained to hold that the conservators were liable to pay tax on the dues. A distinction was drawn between the position of rate payers and those who paid dues such as those in that case.
Lord Buckmaster
[1931] AC 540, (1931) 16 Tax Cas 103, [1930] SC 850
Scotland
Cited – Broads Authority v Fry Admn 5-Nov-2015
The boat owner had charged tolls against the respondent boat owner. He failed to pay saying that his vessel being moored at a private mooring on ‘adjacent water’ he was not liable. His appeal against his conviction had succeeded at the Crown Court, . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 April 2022; Ref: scu.569405
The taxpayer appealed a penalty imposed on him. In the appeal he had made the Commissioner the defendant.
Held: The proceedings were misconceived and an abuse of the process of the court.
[2005] EWHC 1208 (Admin)
England and Wales
Updated: 12 April 2022; Ref: scu.226742
The inspector sought to disallow charging to current tax period payments made by the employer to an employee benefit trust.
Held: The payments were not made and held by the trustees ‘with a view to becoming relevant emoluments’ within the section, and so were deductible from profits. The provision sought to restrain charging against current income payments made for the benefit of employees but which benefit was then delayed in payment. The words ‘with a view to’ were to be construed to mean to the principal and dominant intention. The dominant purpose test was not satisfied because some or all of the benefits might be paid otherwise than as emoluments.
Neuberger J
Times 25-Apr-2003, [2003] EWHC 872 (Ch), [2003] STC 749
England and Wales
Cited – W T Ramsay Ltd v Inland Revenue Commissioners HL 12-Mar-1981
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out.
Held: If the true nature . .
Cited – In re Cutts (a bankrupt); Ex parte Bognor Mutual Building Society CA 1956
Decisions are often made not for a single reason but for a number.
The phrase ‘with a view of’ a fraudulent preference was given to one creditor over others, it required it to be established what the person’s dominant intention was.
Lord . .
Appeal from – Dextra Accessories Ltd and others v Inspector of Taxes SCIT 25-Jul-2002
SXIT EMPLOYEE BENEFIT TRUST – whether deduction of contributions postponed until taxable as emoluments under FA 1989 s.43(11) – no – whether sub-funds in favour of directors who controlled the company taxable as . .
Appeal from – MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd and others CA 28-Jan-2004
The company had set up a trust for the benefit of its employees. The Inspector sought to tax the payments made into the trust as ’emoluments’
Held: The appeal was allowed. The payments were ‘potential emoluments’ which were held by the . .
At First instance – HM Inspector of Taxes v Dextra Accessories Ltd HL 7-Jul-2005
The taxpayer companies had paid funds into a trust for employees. They sought to set off the payments against their liability to corporation tax. The revenue argued that they were deductible only in the year in which they were paid to the employees. . .
Lists of cited by and citing cases may be incomplete.
Updated: 12 April 2022; Ref: scu.181844
Share dividends not consideration for economic activity and so not subject to VAT
Times 22-Jul-1993
Updated: 10 April 2022; Ref: scu.89020
An Inland Revenue notice served to require production of documents from a third party may include a request for conjectural classes of documents.
Times 15-May-1997
Taxes Management Act 1970 20(8A)
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 was a conversation between the plaintiff, who had been gazumped, and the defendant, who was playing the plaintiff off against another interested party in a private treaty sale. The defendant agreed orally not to market the property for a short period, and he confirmed this by letter. The defendant appealed against a finding that he had broken his promise, saying that the 1989 Act had not been complied with.
Held: A negative undertaking in the form of a lock out agreement, with a short stipulated period was enforceable, even though it was oral only. It was not itself a contract for the sale of any interest in land, and was not governed by the 1989 Act, and had not been required to be in writing.
Gazette 16-Jun-1993, Ind Summary 15-Mar-1993, Gazette 07-Apr-1993
Income and Corporation Taxes Act 1988 348, Income and Corporation Taxes Act 1970 52(1)
Applied – W T Ramsay Ltd v Inland Revenue Commissioners HL 12-Mar-1981
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out.
Held: If the true nature . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 April 2022; Ref: scu.83813
A management buy-out was to be allowed tax relief on interest on bank loans.
Times 24-May-1993
Income and Corporation Taxes Act 1988 353 360
Updated: 09 April 2022; Ref: scu.83198
A Company may ‘exist wholly . . to trade’ even if a loan is made before it starts trading.
Ind Summary 18-Oct-1993
Income and Corporation Taxes Act 1988
England and Wales
Updated: 09 April 2022; Ref: scu.83200
Demand for information not set aside despite 20,000 cost of compliance.
Gazette 25-Nov-1992
Updated: 09 April 2022; Ref: scu.82727
The growing of trees as Christmas trees was not a use of land as forestry. It was not growing woodland, but was rather a gardening nursery. It was not a use for timber. Tax benefits were lost accordingly.
Gazette 03-Dec-1997, Times 10-Dec-1997
Income and Corporation Taxes Act 1988 53 SchD 1, Income and Corporation Taxes Act 1988 53
England and Wales
Updated: 08 April 2022; Ref: scu.82469
Insurance payments for private use of Company car cannot be deducted from tax.
Ind Summary 04-Sep-1995
Income and Corporation Taxes Act 1988 157 1
Updated: 08 April 2022; Ref: scu.82356
The question was whether a close company had made a loan to a director. A loan, for this purpose, would include ‘any form of credit’.
Held: Where an arrangement between a company and a participator in the company was entered into which resulted in sums becoming due regularly for services provided to the participator, but never demanded or paid, the result was deemed a taxable loan: ‘In my judgment, on the face of it, credit is granted where payment is not demanded until a time later than the supply of services or goods to which the payment relates. Credit is the deferral of payment of a sum which, absent agreement, would be immediately payable.’
Pumfrey J
Times 31-Mar-1999, [1999] STC 330
Income and Corporation Taxes Act 1988 160, 36(2)(1)(b)
England and Wales
Updated: 08 April 2022; Ref: scu.80978
Member state may validly restrict tax losses to those incurred in business activities within its own borders.
Times 23-Jun-1997
Updated: 08 April 2022; Ref: scu.80711
Free Movement of Capital – Tax On The Income of Belgian Residents – Judgment – Failure of a Member State to fulfil obligations – Free movement of capital – Article 63 TFEU – Article 40 of the EEA Agreement – Tax on the income of Belgian residents – Calculation of income from immovable property – Application of two different calculation methods depending on the place in which the immovable property is situated – Calculation on the basis of the cadastral value for immovable property located in Belgium – Calculation based on the actual rental value for immovable property located in another Member State of the European Union or the European Economic Area (EEA) – Difference in treatment – Restriction on the free movement of capital
C-110/17, [2018] EUECJ C-110/17
European
Updated: 07 April 2022; Ref: scu.608631
INCOME TAX – PAYE – National Insurance – employees working for different companies – which entities are ’employer’ for PAYE and NI purposes – appeal dismissed
[2018] UKUT 96 (TCC)
England and Wales
Updated: 07 April 2022; Ref: scu.608587
Income Tax and National Insurance Contributions (NICS) calculation of gross remuneration in an amount which, after deduction of PAYE and NICs, would equal and extinguish liability of director to company on director’s loan account – company insolvent and unable to pay tax and NICs – whether tax deducted by company – whether director received relevant payments knowing that the company had wilfully failed to deduct PAYE – regulation 72, Income Tax (Pay As You Earn) Regulations 2003 – whether company failed to deduct and pay primary NICs and the director knew that the company had wilfully failed to pay – regulation 86, Social Security (Contributions) Regulations 2001.
[2018] UKUT 100 (TCC)
England and Wales
Updated: 07 April 2022; Ref: scu.608588
Evidence of Scots law was admitted as a question of fact not law – appealable.
Ind Summary 24-Jul-1995
England and Wales
Updated: 07 April 2022; Ref: scu.88104
The House was asked (inter alia) whether discounts on certain Treasury Bills could be subject to taxation, on a preceding year basis, for a year in which the taxpayer did not hold or have any transactions in the relevant securities.
Held: The appeal failed (by a majority) Tax could not be charged on that basis. The tax was intended as a matter of basic principle to be on profits and gains forming income in the year of assessment, though measured by the income, not of that year, but of the preceding year.
Viscount Haldane approved a dictum in the CA, saying: ‘the general principle of the Acts is to make the tax apply only to a source of income existing in the year of assessment’.
Lord Sumner emphasised the width of the statutory language: ‘The rule . . relates to ‘profits’ on all discounts from whomsoever made. There is no definition of discount in the statutes; no restriction of it to transactions in use in the year 1842; no evidence of its meaning as a term of art at any time’
Lord Atkinson considered the language of the statute: ‘The words are not happily chosen, but must, I think, be taken to mean ‘all profits arising from discount”.
Viscount Cave emphasised that a purchase, of a Treasury bill from the Treasury, was a transaction by way of discount, and, if it were decided otherwise, ‘an easy way would be opened to money lenders of evading the payment of tax on their interest on short loans’. The legislation invited no investigation on what accretion was capital and what was income; the whole profit was to be treated as an income profit. A relevant factor of importance was that the amount secured by the bill remained unaltered.
Viscount Haldane, Lord Sumner, Lord Atkinson, Viscount Cave
[1921] UKHL TC – 8 – 57, [1921] 2 AC 222, 8 TC 57
England and Wales
Appeal from – The National Provident Institution v Brown (Surveyor of Taxes) CA 10-May-1920
Lord Sterndale MR said: ‘It seems to me to be a general principle of Income Tax Law that a person in order to be taxable in a particular year must have an income arising from a source existing in that year and in order to justify this assessment the . .
Cited – Shop Direct Group v Revenue and Customs CA 11-Mar-2014
The company sought to challenge the assessment to corporation tax of a very large repayment of VAT, together with an even larger amount of interest.
Held: The appeal failed. . .
Cited – Shop Direct Group v Revenue and Customs SC 17-Feb-2016
The Court considered the interpretation of the sections which applied corporation tax to post-cessation receipts. Companies had received from the Inland Revenue substantial repayments of VAT together with interest. There had been reorganisations of . .
Lists of cited by and citing cases may be incomplete.
Updated: 06 April 2022; Ref: scu.606459
Income Tax – Whether Notice of Enquiry Validly Given
[2018] UKUT 73 (TCC)
England and Wales
Updated: 06 April 2022; Ref: scu.606447
Income Tax/Corporation Tax : Penalty – individual tax return – penalties for late filing – whether giving notice under Section 8(1) TMA a pre-requisite for filing a tax return under Section 8(1)(a) – yes – if no such notice given can Schedule 55 apply – no – on the facts no notice given – appeal allowed.
[2018] UKFTT 74 (TC)
England and Wales
Updated: 05 April 2022; Ref: scu.605755
Income Tax/Corporation Tax : Appeal
[2018] UKFTT 90 (TC)
England and Wales
Updated: 05 April 2022; Ref: scu.605745
Income Tax/Corporation Tax : Appeal – – application for postponement of tax and NICs of circa pounds 900,000 – whether applicant has real rather than fanciful arguments for having been overcharged -postponement allowed in full.
[2018] UKFTT 91 (TC)
England and Wales
Updated: 05 April 2022; Ref: scu.605748
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 99 (TC)
England and Wales
Updated: 05 April 2022; Ref: scu.605726
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 100 (TC)
England and Wales
Updated: 05 April 2022; Ref: scu.605743
Income Tax/Corporation Tax : Pension Scheme – INCOME TAX – unauthorised employer loan – whether loan is secured by a charge of adequate value as required by section 179 Finance Act 2004 – no
[2017] UKFTT 596 (TC)
England and Wales
Updated: 05 April 2022; Ref: scu.592636
UTTC INCOME TAX -‘income tax assessments’ – ‘best judgment’ – confiscation order – proceeds of crime – agreed basis of plea – tax liability – assessment stage – enforcement stage – double recovery – double jeopardy.
[2018] UKUT 14 (TCC)
England and Wales
Updated: 04 April 2022; Ref: scu.604784
UTTC INCOME TAX – whether appellants were ‘managed service companies’ – s.61B(2) Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA’) – whether a managed service company provider was ‘involved’ with the appellants – whether the provider ‘benefits financially’ from the provision of services – the meaning of ‘influences or controls’.
[2018] UKUT 10 (TCC)
England and Wales
Updated: 04 April 2022; Ref: scu.604782
Income Tax, National Insurance Contributions – award of bonuses in the form of loan notes – whether those loan notes were restricted securities for the purposes of Part 7 ITEPA – whether employees to be treated as receiving cash.
[2018] UKUT 7 (TCC)
England and Wales
Updated: 04 April 2022; Ref: scu.604783
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 33 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604359
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 46 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604374
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 42 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604375
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 48 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604368
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 44 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604372
Income Tax/Corporation Tax : Assessment/Self-Assessment
[2018] UKFTT 14 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604357
Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry
[2018] UKFTT 45 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604369
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 47 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604373
Income Tax/Corporation Tax – penalties for failure to make return – whether conditions for daily penalties satisfied – whether penalties properly notified – whether reasonable excuse or special circumstances – appeal allowed
[2018] UKFTT 35 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604360
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 40 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604367
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 21 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604366
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 34 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604365
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 23 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604348
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 15 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604346
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 19 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604350
Income Tax/Corporation Tax : Assessment/Self-Assessment
[2018] UKFTT 24 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604345
Income Tax/Corporation Tax : Penalty
[2018] UKFTT 16 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604352
Income Tax/Corporation Tax : Assessment/Self-Assessment
[2018] UKFTT 22 (TC)
England and Wales
Updated: 04 April 2022; Ref: scu.604351
Appeal by the taxpayer from a decision of the Upper Tribunal allowing the appeal of the Commissioners from the decision of the First-tier Tribunal uphelding a claim by Mr Vaines to be entitled to deduct a sum from his share of the profits of his profession as a solicitor in the tax year 2007/08.
[2018] EWCA Civ 45
England and Wales
Updated: 04 April 2022; Ref: scu.604154
INCOME TAX – late filing daily penalty – HMRC witness statement provided in the course of the hearing – generic evidence – whether to admit witness statement into evidence – whether HMRC met the burden of proof – appeal allowed
[2018] UKFTT 13 (TC)
England and Wales
Updated: 03 April 2022; Ref: scu.602933
Income tax – late appeal – whether late appeal allowed – no – late filing penalties – whether reasonable excuse or special circumstance – no – appeal dismissed
[2018] UKFTT 11 (TC)
England and Wales
Updated: 03 April 2022; Ref: scu.602940
FTTTx INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS (NICs) AND VAT – security for payment of income tax, NICs and VAT -reasonableness of decisions that security required – application of appellate jurisdiction in relation to notice requiring security for PAYE and NICs – appeals dismissed
[2018] UKFTT 4 (TC)
England and Wales
Updated: 03 April 2022; Ref: scu.602930
FTTTx INCOME TAX – penalties for failure to file returns for 2 years – appellant would not or could not pay underpayment shown on P800s and said by HMRC not to be capable of being coded out – notice to file returns given to establish enforceable debt arising from self-assessment – whether Tribunal has jurisdiction to take into account whether returns issued for purpose in s 8(1) TMA – PML and Birkett considered – held penalties invalid as not issued for s 8(1) purpose – in alternative whether reasonable excuse for failure to file on time: held no – in alternative whether HMRC decision on special circumstances flawed: held yes – there were unusual or out of the ordinary circumstances that justified reduction in penalties, and that the imposition of the penalties was not in accordance with the clear compliance intention of the legislation – penalties cancelled.
[2018] UKFTT 5 (TC)
England and Wales
Updated: 03 April 2022; Ref: scu.602932
The court was asked whether the relevant statutory regime permitted the claimant to pursue a claim at common law for restitution of overpaid income tax or, whether the court has jurisdiction to entertain the claim.
Held: They are two sides of the same coin. The court has no jurisdiction to entertain this claim and, therefore, the claimant has no reasonable grounds for bringing it.
Marsh CM
[2017] EWHC 3115 (Ch)
England and Wales
Appeal from – Wallace v Revenue and Customs FTTTx 12-Apr-2013
Procedure – dismissed out of time . .
Lists of cited by and citing cases may be incomplete.
Updated: 02 April 2022; Ref: scu.601840
INCOME TAX – application to make late appeals – serious long term illness – evidence of service of penalty notices – appeal allowed in part
[2017] UKFTT 856 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600994
[2017] UKFTT 791 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600987
[2017] UKFTT 799 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600974
Income Tax/Corporation Tax : Assessment/Self-Assessment
[2017] UKFTT 827 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600972
FTTTx Income Tax/Corporation Tax : Penalty – Sch 24 FA 2007 penalty – (1) whether SA return inaccurate by inclusion of share loss relief claims under s 131 ITA 2007 – (a) time-bar issue, whether condition precedent met with an effective claim under s 24 TCGA – (b) formality issue, whether s 42(2) of TMA prevails – Sch 1A and Sch 1B to TMA – Rouse, Cotter, Derry and De Silva considered – (2) whether inaccuracy ‘deliberate’ or ‘careless’ on the taxpayer’s part – (3) whether reasonable care taken to avoid inaccuracy – para 18 Sch 24 on ‘agency’ – appeal allowed in part
[2017] UKFTT 793 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600935
Income Tax/Corporation Tax : Appeal – PROCEDURE – application for admission of late appeal – permission refused
[2017] UKFTT 839 (TC)
England and Wales
Updated: 02 April 2022; Ref: scu.600938
Income Tax : National Insurance
[2017] UKUT 378 (TCC)
England and Wales
Updated: 01 April 2022; Ref: scu.599428
Longmore, Newey, Asplin LJJ
[2017] EWCA Civ 1756
England and Wales
Updated: 01 April 2022; Ref: scu.599366
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – fixed penalties for late filing of self-assessment returns – Appellant had ceased self-employment but had not notified HMRC – whether reasonable excuse – no – appeal dismissed
[2017] UKFTT 685 (TC)
England and Wales
Updated: 01 April 2022; Ref: scu.598983
Income Tax/Corporation Tax : Penalty – INCOME TAX – penalties for failure to file returns – Schedule 55 FA 2009 – whether failure to make return by due dates: yes – whether penalties properly imposed: yes, except daily penalties – Donaldson followed – whether reasonable excuse for failure: yes in relation to initial penalty, no for others as excuses ceased – whether special circumstances – yes: HMRC decision flawed – 6 month penalty reduced to pounds 100.
[2017] UKFTT 689 (TC)
England and Wales
Updated: 01 April 2022; Ref: scu.598978
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Para 23 of the Finance Act 2009 – fixed and daily penalties for late filing of self-assessment return – Appellant suffering from illness and depression causing initial delay – agent later added to delay by overlooking to file return despite reminders from Appellant – whether reasonable excuse – on the facts – yes – appeal allowed
[2017] UKFTT 688 (TC)
England and Wales
Updated: 01 April 2022; Ref: scu.598984
Income Tax/Corporation Tax : Penalty – Penalty Income tax – FA 2007 Sch 24 – inaccuracy in tax return – Capital Gain not disclosed – whether inaccuracy was careless and prompted – yes – Sch 24 para 14 – whether penalty should have been suspended – no – Appeal dismissed
[2017] UKFTT 684 (TC)
England and Wales
Updated: 01 April 2022; Ref: scu.598981
Income Tax/Corporation Tax : Penalty – Income tax – Schedule 55 Finance Act 2009 – daily penalty for late filing of self-assessment return – Appellant had prematurely and erroneously registered with HMRC for self-assessment – Notice to File issued – s8A TMA 1970 – special circumstances – Sch 55 para 16 – Appellant unaware and not advised that HMRC may withdraw a Notice to File – HMRC’s internal guidance SAM120000 considered – whether special circumstances – yes – Sch 55 Para 17A – cancellation of penalties – appeal allowed and penalty cancelled
[2017] UKFTT 694 (TC)
England and Wales
Updated: 01 April 2022; Ref: scu.598975
Longmore, Henderson, Thirlwall LJJ
[2017] EWCA Civ 1427
England and Wales
Updated: 30 March 2022; Ref: scu.595815
Income Tax – Seed Enterprise Investment Scheme
[2017] UKUT 290 (TCC)
England and Wales
Updated: 30 March 2022; Ref: scu.595589
Self Assessment : Notice of Enquiry
[2017] UKUT 289 (TCC)
England and Wales
Updated: 30 March 2022; Ref: scu.595599
Income Tax/Corporation Tax – INCOME TAX – doctor providing locum services via agency – whether income earned by self-employed individual or company – whether income tax or corporation tax chargeable – whether HMRC were entitled to make a discovery assessment – time limits: whether the taxpayer was careless-whether penalties were properly charged on the basis of deliberate inaccuracies in tax return.
[2017] UKFTT 665 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.595443
Income Tax/Corporation Tax : Penalty – INCOME TAX – paragraph 23(2)(b) schedule 55 Finance Act 2009 – penalty for failure to make returns – was reliance on a third party a reasonable excuse? – No – appeal dismissed
[2017] UKFTT 663 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.595454
Income Tax/Corporation Tax : Penalty – INCOME TAX – penalty for failure to make returns – did appellant have a reasonable excuse for the failure? – No – jurisdiction of Tribunal to consider whether late filing penalties under schedule 55 Finance Act 2009 are unfair or disproportionate – s 6 Human Rights Act 1998 – article 1 of the First Protocol to the European Convention on Human Rights – appeal dismissed
[2017] UKFTT 662 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594557
FTTTX Income Tax/Corporation Tax : Employment Income – INCOME TAX – ITEPA 2003 Part 3 Chapter 6 – provision of cars, vans and fuel to employees – whether three vehicles were ‘goods vehicles’ – whether ‘a vehicle of a construction primarily suited to the conveyance of goods or burden’ within s 115(2) ITEPA 2003-modifications to vehicles – correct test to be applied
[2017] UKFTT 655 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594552
(Income Tax/Corporation Tax : Penalty) – Income tax – fixed penalties for late filing of self-assessment returns – Appellant was a director of newly formed company and unaware of obligation to file individual returns – whether reasonable excuse – no – appeal dismissed
[2017] UKFTT 644 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594549
Income Tax/Corporation Tax : Penalty
[2017] UKFTT 651 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594539
Income Tax/Corporation Tax : Penalty
[2017] UKFTT 647 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594546
Income Tax/Corporation Tax : Proceeds of Crime Act – INCOME TAX – Exercise of revenue functions by NCA – whether qualifying condition met – validity of assessments on pre-bankruptcy income addressed to trustee – whether deliberate conduct properly pleaded – validity of assessments assessing one figure on two bases – whether returns required and made – whether discovery of loss of tax – whether bankrupt was carrying on trade of money laundering from which profits arose – appeals allowed.
[2017] UKFTT 656 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594543
(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 time
[2017] UKFTT 652 (TC)
England and Wales
Updated: 30 March 2022; Ref: scu.594550