Tag: Income Tax

Twaite v Revenue and Customs: FTTTx 31 Jul 2017

(Income Tax/Corporation Tax : Pension Scheme) INCOME TAX – pensions – late notification of enhanced protection – reliance upon an adviser – failure to advise of the need for enhanced protection – whether or not a reasonable excuse for late notification – yes – whether or not the notification was given without unreasonable delay after the reasonable excuse ceased – eleven months – unreasonable delay – appeal dismissed

Citations:

[2017] UKFTT 591 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 March 2022; Ref: scu.592624

Bolger (T/A JMJ Electrical) v Revenue and Customs: FTTTx 11 Aug 2017

(Income Tax/Corporation Tax : Penalty) CONSTRUCTION INDUSTRY SCHEME – penalty for failure to make returns- whether appellant had withdrawn from the scheme before the date for which penalties were levied – No. Whether reasonable excuse for late returns – No. Appeal dismissed.

Citations:

[2017] UKFTT 627 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 March 2022; Ref: scu.592632

Van Der Weegen and Others v Belgische Staat: ECJ 8 Jun 2017

ECJ (Tax Legislation – Income Tax : Judgment) Reference for a preliminary ruling – Article 56 TFEU – Article 36 of the Agreement on the European Economic Area – Tax legislation – Income tax – Tax exemption reserved to interest payments by banks complying with certain statutory conditions – Indirect discrimination – Banks established in Belgium and banks established in another Member State

Citations:

C-580/15, [2017] EUECJ C-580/15

Links:

Bailii

Jurisdiction:

European

Income Tax

Updated: 27 March 2022; Ref: scu.588307

Sutherland and Others v Gustar (Inspector of Taxes): ChD 17 May 1993

One partner may not appeal against an assessment to tax against the wishes of his or her partners.

Citations:

Ind Summary 31-May-1993, Times 17-May-1993

Statutes:

Taxes Management Act 1970 56

Jurisdiction:

England and Wales

Cited by:

Appeal from – Sutherland and Others v Gustar (Inspector of Taxes) CA 28-Feb-1994
One of several partners may appeal against the firm’s tax assessment without his partners’ approval. . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Taxes Management

Updated: 09 February 2022; Ref: scu.89626

Steiner v Revenue and Customs: FTTTx 9 Feb 2017

FTTTx (Income Tax/Corporation Tax : Penalty) INCOME TAX – late payment penalties – tax return by former accountants amended on advice of new accountants after the deadline for payment and after the trigger dates for penalties – liability to penalties – reasonable excuse – special circumstances

Citations:

[2017] UKFTT 157 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 February 2022; Ref: scu.578545

Schechter v Revenue and Customs: FTTTx 2 Mar 2017

(Income Tax/Corporation Tax : Losses) INCOME TAX – offset of trading losses against income – whether land was held as trading stock – whether declaration of trust was effective to transfer beneficial ownership of land to appellants – effect of s14 Stamp Act 1891 on admissibility of trust declarations – application of foreign laws – Recognition of Trusts Act 1987 – illegal return of capital – sham – appeal dismissed

Citations:

[2017] UKFTT 189 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 February 2022; Ref: scu.578550

Schotten and Hansen (UK) Ltd v Revenue and Customs: FTTTx 28 Feb 2017

FTTTx (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry) ONSTRUCTION INDUSTRY SCHEME – penalties – late filing of returns – one foreign sub-contractor – whether reasonable excuse – reliance on accountant – appeal allowed

Citations:

[2017] UKFTT 191 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 06 February 2022; Ref: scu.578541

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 Tax

Updated: 06 February 2022; Ref: scu.578543

Revenue and Customs v Walker: UTTC 1 Feb 2017

INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – payment by HMRC of amount shown as repayable in self-assessment return – amendment to return by HMRC following closure notice – appeal by taxpayer to FTT establishing that amount shown as repayable in amended return too small but amount claimed in original return too high – whether FTT correct to conclude no jurisdiction to further amend return to reflect amount found by it to be repayable – No – appeal determined accordingly.

Citations:

[2016] UKUT 32 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Taxes – Other

Updated: 04 February 2022; Ref: scu.577817

Birkett (T/A The Orchards Residential Home and similar) v Revenue and Customs: UTTC 2 Mar 2017

UTTC INCOME TAX – Schedule 36 Finance Act 2008 – whether daily penalties payable – jurisdiction of First-tier Tribunal to consider taxpayer’s legitimate expectation – compliance with Human Rights Act

Citations:

[2017] UKUT 89 (TCC)

Links:

Bailii

Statutes:

Finance Act 2008 36

Jurisdiction:

England and Wales

Income Tax, Human Rights

Updated: 04 February 2022; Ref: scu.577822

Revenue and Customs v Sippchoice Ltd: UTTC 1 Mar 2017

Income : Scheme Sanction Charges – FA 2009 s 269 – whether scheme administrator reasonably believed that no unauthorised payment was being made – s 268(7)(a) – whether FTT erred in its interpretation and application of the test of reasonableness – Mobilx considered – whether FTT made an error of law in its findings of fact – Edwards v Bairstow

Citations:

[2017] UKUT 87 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 February 2022; Ref: scu.577821

Samarkand Film Partnership No 3 and Others v Revenue and Customs: CA 24 Feb 2017

The Court was asked whether two ‘film scheme’ partnerships, which were marketed to wealthy individuals resident but not domiciled in the United Kingdom who wished to generate substantial first year losses to set against their taxable income, were carrying on a trade. If the partnerships were not trading, the schemes failed to achieve their fiscal objective in accordance with the relevant legislation governing the grant of tax relief for the financing of films.

Judges:

Arden, David Richards, Henderson LJJ

Citations:

[2017] EWCA Civ 77

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 February 2022; Ref: scu.577499

Cotter v Revenue and Customs: SC 6 Nov 2013

This appeal asked as to the boundary between the jurisdiction of the First-tier Tribunal (Tax Chamber) and that of the county court or the High Court, and the legality of the approach which the Revenue took to entries which Mr Cotter, had made in a tax return. He had submitted a tax return but then submitted amendments claiming for losses in the following year. The Revenue sought payment of the tax due under the unamended return by proceedings in the County Court. The taxpayer said that any such proceedings had to be in the First Tier Tribunal, because that Tribunal had exclusive jurisdiction to decide at what stage losses were to be allowed for in the amended return. The erevenue appealed aginst the decision that it must claim in the First Tier Tribunal.
Held: The appeal succeeded. The term ‘return’ refersdto the information in the tax return form which is submitted for ‘for the purpose of establishing the amounts in which a person is chargeable to income tax and capital gains tax’ for the relevant year of assessment and ‘the amount payable by him by way of income tax for that year’. Not everything put in the Tax return by the taxpayer need be in law part of the return. The actual question was whether the claim for losses entered into the return amounted to a defence to the Revenue’s claim for tax. As such that question could be answered in the County and High Courts. It was not an appeal against an assessment to tax for a particular year, which would have to go to the Tribunal.

Judges:

Lord Neuberger, President, Lord Sumption, Lord Reed, Lord Toulson, Lord Hodge

Citations:

[2013] UKSC 69, [2013] BTC 837, [2013] 1 WLR 3514, [2013] STC 2480, [2013] STI 3450, [2014] 1 All ER 1, UKSC 2012/0062, [2014] 1 All ER 1

Links:

Bailii, Bailii Summary, SC Summary, SC

Statutes:

Income Tax Act 2007 128

Jurisdiction:

England and Wales

Citing:

Cited – Autologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .
Cited – Blackburn (HM Inspector of Taxes) v Keeling CA 21-Aug-2003
The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003.
Held: The underwriting year 2003 ends in the year of assessment 2003/4, and . .
At ChD – Revenue and Customs v Cotter ChD 14-Apr-2011
The taxpayer’s accountants had submitted a tax return amending the taxpayer’s own return adding claims for losses. The accountant acknowledged the contentious nature of the claim and invited a review. The Revenue sought now to recover the tax due . .
Cited – HM Revenue and Customs v Cotter CA 8-Feb-2012
Mr Cotter’s accountants had submitted a second tax return adding claims to loss relief in the following year. The claims were contentious, but he invited a review by the Revenue asserting that the losses wiped out any liability to tax. The Revenue . .

Cited by:

Cited – 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 . .
Cited – 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 . .
Lists of cited by and citing cases may be incomplete.

Taxes Management, Income Tax

Updated: 03 February 2022; Ref: scu.517445

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 post-cessation receipts in paragraph 5. It is therefore entirely natural for the provision in the body of TMA 1970 which gives effect to Schedule 1B to say that it ‘shall have effect as respects certain claims for relief involving two or more years of assessment’, that is to say the various claims for relief which are dealt with in the Schedule. Much clearer language would in my judgment have been needed if Parliament had intended to stipulate that the provisions contained in Schedule 1B were to apply only to claims expressly identified elsewhere in the Taxes Acts as ones to which Schedule 1B applied. Another way of making the same point is to say that the subject matter of Schedule 1B is to be ascertained by looking at its provisions, which are given effect (but not circumscribed) by section 42(11A).’

Judges:

Longmore, McFarlane, Henderson LJJ

Citations:

[2017] EWCA Civ 435, [2017] STI 1718, [2017] BTC 16, [2017] STC 1723

Links:

Bailii

Statutes:

Taxes Management Act 1970 42(11A) Sch 1B

Jurisdiction:

England and Wales

Citing:

Appeal from (UTTC) – 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 . .

Cited by:

Appeal from (CA) – 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 . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 03 February 2022; Ref: scu.588319

Morgan Lloyd Trustees Ltd and Ray Hallam v Revenue and Customs (Income Tax/Corporation Tax : Pension Scheme): FTTTx 1 Feb 2017

Income tax – unauthorised payments charge, unauthorised payments surcharge and scheme sanction charge under ss 174A, 208, 209 and 239 FA04 – investment-regulated pension schemes buying large printing presses and plant and machinery from sponsoring employers and leasing them back – whether the printing presses were ‘tangible moveable property’ – whether charges infringed rights under Article 6 or Article 1 of the First Protocol ECHR – whether FA04 should be interpreted to cancel the charges – whether relief from the unauthorised payments charge and scheme sanction charge should be granted under s 268 FA04

Citations:

[2017] UKFTT 131 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.574082

White v Revenue and Customs: FTTTx 2 Dec 2016

FTTTx (Income Tax/Corporation Tax : Profits) INCOME TAX – bad debt relief – sole trader – writing off loans to father’s company – whether loans made – quantum of loans – claim to discharge tax under Schedule 1AB TMA 1970 – whether loans were bad or estimated to be bad – whether loans were capital or revenue in nature – whether loans were made wholly and exclusively for the purposes of the sole trader business – appeal dismissed

Citations:

[2016] UKFTT 791 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.574014

Maypine Construction Ltd v Revenue and Customs: FTTTx 19 Dec 2016

FTTTx (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry) INCOME TAX – CONSTRUCTION INDUSTRY SCHEME – Regulation 9 CIS Regulations – failure to take reasonable care – appeal dismissed

Citations:

[2017] UKFTT 833 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 29 January 2022; Ref: scu.573996

Highlake Ltd v Revenue and Customs: FTTTx 6 Dec 2016

FTTTx (Income Tax and National Insurance Contributions) Income Tax and National Insurance Contributions (NICs) – security for payment of PAYE and NICs – Income Tax Pay as You Earn Regulations 2003, Part 4a – Social Security (Contributions) Regulations 2001, Sch 4 – Value Added Tax – security for payment of VAT -para 4 Sch 11 Value added Tax act 1994 – no arrears at date of decision – whether requirement justified – whether supervisory or appellate jurisdiction – supervisory – reasonableness of decision – information available at date of decision only – appeal dismissed

Citations:

[2016] UKFTT 808 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, VAT, Taxes – Other

Updated: 29 January 2022; Ref: scu.573987

White v Revenue and Customs: FTTTx 30 Nov 2016

FTTTx (Income Tax/Corporation Tax : Pension Scheme) Whether loan an ‘unauthorised member payment’ for pensions purposes within Part 4 of the Finanance Act 2004-meaning of ‘payment’ -‘in connection with’-held loan was an unauthorised member payment as made in connection with an investment by the pension scheme

Citations:

[2016] UKFTT 802 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573964

ASM (Refurbishments and Decorators) Ltd v Revenue and Customs: FTTTx 12 Dec 2016

FTTTx (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry) CONSTRUCTION INDUSTRY SCHEME – fixed and tax geared penalties – late filing of returns – whether reasonable excuse – no – appeal dismissed

Citations:

[2016] UKFTT 822 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax, Construction

Updated: 29 January 2022; Ref: scu.573967

Community (A Trade Union) v Revenue and Customs: FTTTx 8 Dec 2016

FTTTx (Income Tax/Corporation Tax : Other) INCOME TAX – PAYE – trade union branch secretaries receiving honoraria – whether branch secretaries ‘office holders’ within ITEPA s 5 – yes – determinations correctly made in principle – observations on amounts determined and on legitimate expectation

Citations:

[2016] UKFTT 824 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573975

Coomber v Revenue and Customs: FTTTx 6 Dec 2016

FTTTX (Income Tax/Corporation Tax : Penalty) INCOME TAX – Late Payment Penalty – Schedule 56 Finance Act 2009 – Payment made by cheque – Cheque dishonoured by bank for an unknown reason – Whether reasonable excuse? – No – Whether special reduction incorrectly refused? – No – Appeal dismissed

Citations:

[2016] UKFTT 809 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573976

Pendergate Ltd (T/A Ridgecrest Cleaning Services) v Revenue and Customs: FTTTx 23 Nov 2016

FTTTx (Income Tax – Paye Regulations) INCOME TAX – PAYE Regulations – interaction between Regulation 72(5) direction relieving liability on employer for under-deduction of PAYE and Regulation 80 determination for unpaid tax considered
Appeal against Regulation 80 determinations – whether employee PAYE code sent to employer – no – absence of consent to use electronic communications in accordance with Regulation 213(4) – basis of obligation to deduct undermined – appeal allowed

Citations:

[2016] UKFTT 778 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573956

X v Staatssecretaris van Financien: ECJ 9 Feb 2017

ECJ (Judgment) Reference for a preliminary ruling – Tax legislation – Income tax – National of a Member State receiving income in that Member State and in a non-Member State, and residing in another Member State – Tax advantage to take account of his personal and family circumstances

Citations:

C-283/15, [2017] EUECJ C-283/15, ECLI:EU:C:2017:102

Links:

Bailii

Jurisdiction:

European

Income Tax

Updated: 29 January 2022; Ref: scu.573941

Rees v Revenue and Customs: FTTTx 24 Nov 2016

FTTTx (Income Tax – Late Notices of Appeal) INCOME TAX – late notices of appeal – application for permission to give notices of appeal to HMRC after the relevant time limit – section 49 Taxes Management Act 1970 – application refused

Citations:

[2016] UKFTT 784 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573957

Adelekun v Revenue and Customs: FTTTx 29 Nov 2016

FTTTx (Income Tax/Corporation Tax : Losses) INCOME TAX – discovery assessment – whether HMRC entitled for make discovery assessment for 2011-12 – yes – whether appellant entitled to bad debt relief or relief in respect of credit notes issued – no – appeal dismissed

Citations:

[2016] UKFTT 806 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573944

Bell v Revenue and Customs: FTTTx 28 Nov 2016

FTTTx (Income Tax – HMRC Alleging Undeclared Trading Income) INCOME TAX – HMRC alleging undeclared trading income – Discovery assessments made under s.29 TMA 1970 – whether competent – held the evidence showed that for some (but not other) years the assessments were made on an intelligible basis and so satisfied the requirement that they were made ‘in the amount, or the further amount, which ought in the officer’s opinion to be charged in order to make good to the Crown the loss of tax’ – held the other conditions of s.29 were satisfied – the assessments found to be properly made adjusted by reference to the evidence – the penalties charged in respect of years for which the assessments were found to be properly made upheld but adjusted by reference to the adjusted assessments – appeal allowed in part

Citations:

[2016] UKFTT 785 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573945

Waterloo Car Hire (A Partnership) v Revenue and Customs: FTTTx 9 Nov 2016

FTTTx Income tax – Closure Notice and Discovery Assessments – Sections 28B and 30B Taxes Management Act 1970 – Capital Allowances Act 2001 Sections 83 and 84 – whether cost of cars purchased by Appellant and provided to mini cab drivers for hire should be treated as fixed assets giving rise to capital allowances and not revenue items treated as stock – yes – appeal dismissed

[2016] UKFTT 752 (TC)
Bailii
England and Wales

Income Tax, Taxes Management

Updated: 26 January 2022; Ref: scu.571855

O’Donnell v Revenue and Customs: FTTTx 4 Nov 2016

Income Tax/Corporation Tax : Penalty – INCOME TAX – partner payment notice – penalty – whether ‘reasonable excuse’ for not making accelerated partner payment on time – no – whether to stay appeal pending Supreme Court’s decision in De Silva – no – appeal dismissed

[2016] UKFTT 743 (TC)
Bailii
England and Wales

Income Tax

Updated: 26 January 2022; Ref: scu.571849

Hussain v Revenue and Customs: FTTTx 19 Oct 2016

FTTTx Income Tax/Corporation Tax : Penalty – Income Tax – self assessment returns – late filing penalties – Schedule 55 Finance Act 2009 – application for permission to appeal out of time – reliance on third party – whether reasonable excuse – guidance in Data Select considered – permission not granted

[2016] UKFTT 696 (TC)
Bailii
England and Wales

Income Tax

Updated: 24 January 2022; Ref: scu.570564

Dyer v Revenue and Customs: UTTC 2 Sep 2016

UTTC INCOME TAX and CAPITAL GAINS TAX – negligible value claim – TCGA 1992 s 24(2) – whether shares were already of negligible value at acquisition -whether First-tier Tribunal’s affirmative conclusion undermined by its overlooking paragraph of statement of agreed facts – no – finding of negligible value on acquisition fully justified – appeal dismissed

[2016] UKUT 381 (TCC)
Bailii
England and Wales

Income Tax, Capital Gains Tax

Updated: 24 January 2022; Ref: scu.570422

Bastionspark Llp and Others v Revenue and Customs: UTTC 5 Oct 2016

UTTC Costs in First-tier Tribunal – appellant LLPs appealing against closure notices disallowing partnership expenditure – appellants partially successful but failing on financially most significant issue – whether appellants the successful parties – whether First-tier Tribunal erred in directing appellants to pay two-thirds of HMRC’s costs – appeals against First-tier Tribunal dismissed

[2016] UKUT 425 (TCC)
Bailii
England and Wales

Income Tax, Costs

Updated: 24 January 2022; Ref: scu.570425

Owens (T/A Buses Rhiwlas) v Revenue and Customs: FTTTx 15 Dec 2010

FTTTx Income tax – failure of employer to operate correct PAYE code -whether employer liable to make good lost income tax – regulation 72 Income Tax (PAYE) Regulations 2003 – whether employer took reasonable care

[2010] UKFTT 645 (TC)
Bailii
Income Tax (PAYE) Regulations 200372
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567594

Erediauwa v Revenue and Customs: FTTTx 7 Dec 2010

Appeal against car and fuel benefit charges arising under Section 114 of the Income Tax (Earnings and Pensions) Act 2003- the conditions of Section 167 of the Income tax (Earnings and Pensions) Act 2003 were not met and vehicles were not pool cars

[2010] UKFTT 630 (TC)
Bailii
Income Tax (Earnings and Pensions) Act 2003
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567587

Zafar v Revenue and Customs: FTTTx 30 Nov 2010

FTTTx INCOME TAX -appeal out of time-enquiry opened 2006/7 tax return on 12 December 2008 – no response from appellant – closure notice dated 11 September 2009 assessing andpound;65,980 to capital gains tax – appellant did not appear – respondents advised appellant made bankrupt September 2010 – Trustee in Bankruptcy not attending – permission to appeal dismissed

[2010] UKFTT 619 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567583

Njoku v Revenue and Customs: FTTTx 5 Nov 2010

FTTTx Income tax – Discovery Assessment and Closure Notices – Income from property sales, rental and management – Whether omitted from returns – yes – Whether assessments and notices reasonable – Yes – Adjustments made to income where sums assessed unreasonable – Appeal dismissed

[2010] UKFTT 553 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567565

S Morris Groundwork Ltd v Revenue and Customs: FTTTx 18 Nov 2010

Construction Industry Scheme – Appeal against cancellation of registration for gross payment – ‘Compliance test’ – Whether there was a reasonable excuse on the facts – Yes – Appeal allowed – section 66 and schedule 11 Finance Act 2004 – Regulation 32 Income Tax (Construction Industry Scheme) Regulations 2005

[2010] UKFTT 585 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567574

Oti-Obihara v Revenue and Customs: FTTTx 15 Nov 2010

FTTTx INCOME TAX – payment received in connection with the termination of a person’s employment – claims by employee of racial discrimination and harassment eventually resulting in termination of the employment – settlement payment by employer – amount of payment attributable to termination of the employment rather than to compensation for non-pecuniary loss for infringement of UK and US anti-discrimination and similar rights – section 401 Income Tax (Earnings and Pensions) Act 2003 – appeal allowed in part

[2010] UKFTT 568 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567567

Thomason and Others v Revenue and Customs: FTTTx 17 Nov 2010

FTTTx Income tax – Enterprise Investment Scheme – Management Buyout by way of asset sale to newly-incorporated company – whether relief on issue of shares in purchasing company precluded under s 291(2)(c) TA 88 by reason of manager’s previous involvement as employee in the trade as carried on under different ownership – s 291A(5)(b)(ii) TA 88 considered – held relief available in spite of such previous involvement

[2010] UKFTT 579 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567579

Gamble v Revenue and Customs: FTTTx 11 Nov 2010

FTTTx Deductions from earnings from employment – whether employee obliged to incur expenditure as holder of the employment – whether the expenditure was incurred wholly, exclusively and necessarily in the performance of the duties of employment – appeal dismissed – section 336 ITEPA 2003

[2010] UKFTT 564 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567543

Howell v Revenue and Customs: FTTTx 17 Nov 2010

FTTTx Termination payment – whether a payment fell within Section 401 of the Income Tax (Earnings and Pensions) Act 2003 or was pay in lieu of notice and thus within Section 62 of the Income Tax (Earnings and Pensions) Act 2003

[2010] UKFTT 584 (TC)
Bailii
Income Tax (Earnings and Pensions) Act 2003 401
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567547

Lachmann and Another v Revenue and Customs: FTTTx 10 Nov 2010

FTTTX INCOME TAX – Loss relief – Qualifying trading company – Appellants’ shares in ‘start-up’ company carrying on business in UK – Shares exchanged for shares in Canadian company – Canadian company shares disposed of at loss – Whether loss relief available against income – ICTA 1988 s.574
ENQUIRY – Enquiry into availability of loss relief – Enquiry started on basis that loss relief was denied on account of co-ownership of shares – Later HMRC realised that a different condition for relief was not fulfilled – Whether that started a new enquiry – No – TMA 1970 s.9A

[2010] UKFTT 560 (TC)
Bailii
England and Wales

Income Tax, Taxes Management

Updated: 20 January 2022; Ref: scu.567555