FTTTx Income tax – Self-assessments – Alleged under-declaration of earnings – Discovery assessments – Penalties – Appeal dismissed

[2010] UKFTT 552 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567545

FTTTx Income Tax – employment income- deductible expenses – clothing- travel expenses- appeal allowed in part
Income Tax – penalty under section 59 TMA – was the taxpayer negligent – held yes.

[2010] UKFTT 610 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567539

FTTTx Income tax – appeal — whether permission to be granted for late claim for trading losses — whether any other grounds of appeal within Tribunal’s jurisdiction

[2010] UKFTT 574 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567518

FTTTX Income Tax: Capital allowances – Plant and Machinery. Was a gazebo in the grounds of a rural pub plant? Held Yes.

[2010] UKFTT 546 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567529

FTTTx Seafarers Earnings Deduction and Foreign Earnings Deduction for Seafarers – Whether Appellant became resident and ordinarily resident in the United Kingdom in May 2001 or February 2002 – February 2002 – appeal dismissed

[2010] UKFTT 543 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567525

UTTC Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; whether liability excluded by agreement and/or undertaking

[2016] UKUT 313 (TCC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567368

UTTC INCOME TAX – Enterprise Investment Scheme – ordinary and deferred shares – whether ordinary shares carried a preferential right to assets on a winding up – section 173 Income Tax Act 2007 – purposive construction and de minimis rule of interpretation – appeal dismissed

[2016] UKUT 301 (TCC)
Bailii
England and Wales

Income Tax

Updated: 20 January 2022; Ref: scu.567363

FTTTx Income Tax/Corporation Tax : Assessment/Self-Assessment – overpayment by employer of amount paid on account of sums they should have deducted under PAYE – whether excess repayable to employee directly – no – Reg 185 Income Tax (PAYE) Regulations 2003
Penalty – whether penalty correctly applied for deliberate and concealed behaviour in relation to errors in appellant’s self-assessment return – yes-Schedule 24 Finance Act 2007

[2016] UKFTT 439 (TC)
Bailii
Income Tax (PAYE) Regulations 2003, Finance Act 2007 Sch 24
England and Wales

Income Tax

Updated: 19 January 2022; Ref: scu.566714

FTTTx INCOME TAX – Purchase of properties by Pension Scheme – Whether ‘residential property’ – Yes – Whether ‘taxable property’ – Yes – Appeal dismissed – Schedule 29A Finance Act 2004

[2016] UKFTT 346 TC
Bailii
England and Wales

Income Tax

Updated: 17 January 2022; Ref: scu.564837

FTTTx Income Tax – Construction Industry Scheme – Direction under Regulation 9(5) refused – whether or not Condition A or Condition B in Regulation 9 is fulfilled – whether or not taxpayer took reasonable care – held yes – appeal allowed

[2016] UKFTT 340 TC
Bailii
England and Wales

Income Tax

Updated: 17 January 2022; Ref: scu.564835

Receivers’ payment of statutory interest gross

Substantial sums were to be repaid to creditors after the administration of Lehman Brothers produced a substantial surplus. The sums were to carry interest and the court now considered whether the sums due amounted to ‘yearly interest’ under section 874.
Held: The statutory interest to be paid under Rule 2.88(7) is not ‘yearly interest’ within the scope and meaning of section 874, and thus no obligation to deduct tax arises.

Hildyard J
[2016] EWHC 2492 (Ch), [2016] WLR(D) 518, [2016] STI 2782, [2017] Bus LR 520, [2016] BTC 42
Bailii, WLRD
Income Tax Act 2007 874
England and Wales
Cited by:
Appeal from – Revenue and Customs v Lomas and Others (Administrators of Lehman Brothers International (Europe)) CA 19-Dec-2017
. .
Cited – Revenue and Customs v Joint Administrators of Lehman Brothers International (Europe) SC 13-Mar-2019
The Court was asked whether interest payable under rule 14.23(7) of the Insolvency Rules 2016 is ‘yearly interest’ within the meaning of section 874 of the Income Tax Act 2007. If so, the administrators must deduct income tax before paying interest . .

Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 17 January 2022; Ref: scu.570125

UTTC PARTNERSHIP – whether a member of a limited liability partnership was entitled to deduct a payment of 300,000 Euros (215,455 pounds) to settle German litigation in computing his liability to tax on his share of LLP profits – whether the payment was an expense incurred wholly and exclusively for the purposes of the LLP’s trade or of the individual member’s ‘notional’ trade – whether the payment was revenue or capital expenditure

[2016] UKUT 2 (TCC)
Bailii
England and Wales

Income Tax

Updated: 14 January 2022; Ref: scu.562417

FTTTx Income Tax/Corporation Tax : Assessment/Self-Assessment – Income tax – ITA 2007 ss67(2) and (3), s68 – claim by farmer for trade loss relief against other income -trade losses made consecutively in previous five years – whether reasonable expectation of profit – no – whether sideways relief allowable – no – whether HMRC entitled to issue closure notice – yes – appeal disallowed

[2016] UKFTT 176 (TC)
Bailii
England and Wales

Income Tax

Updated: 13 January 2022; Ref: scu.561871

The court was asked whether an employee is liable to income tax in respect of a car leased to him by his employer on arm’s length commercial terms, including lease charges at full market value.

Sharp, Sales, David Richards LJJ
[2016] EWCA Civ 157, [2016] WLR(D) 147
Bailii, WLRD
England and Wales

Income Tax

Updated: 12 January 2022; Ref: scu.561210

Income Tax, Schedule D – Disclosure of secret processes and provision of other information in consideration of lump sum payment – Whether sum received capital or income.

[1957] UKHL TC – 37 – 540, (1957) 37 TC 540
Bailii

Income Tax

Updated: 10 January 2022; Ref: scu.560140

Income Tax, Schedule D-Double taxation relief – Australian life assurance society with United Kingdom branch – Mutual society – Income of life assurance fund – ‘Industrial or commercial profits’-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case III, Rule 3 ; Double Taxation Relief (Taxes on Income) (Australia) Order, 1947 (S.R. and O. 1947 No. 806), Schedule, Articles II (1) (i) and (3) and III (2) and (3).

[1959] UKHL TC – 38 – 492
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559974

Income Tax, Schedule D – Foreign securities and possessions – Remittances – United States trust income paid into account with United States bank – Cheques drawn in dollars on United States bank in favour of United Kingdom banks – Sterling equivalent credited to accounts with United Kingdom banks – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case IV, Rule 2, and Case V, Rule 2.

[1960] UKHL TC – 39 – 291
Bailii
Income Tax Act 1918
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559969

Income Tax/Corporation Tax : Losses

[2016] UKFTT 10 (TC)
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559881

Income Tax : Appeal Against Closure Notice – exemptions and reliefs – whether travel expenses for ‘ordinary commuting’ – whether workplace a ‘temporary workplace’ – ss 338-339 ITEPA – appeal dismissed

[2016] UKFTT 15 (TC)
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559895

Income tax -appellant (individual) buying and selling listed shares with view to profiting from short term movements in prices – whether a trade – yes – whether trade was commercial – yes – appeal allowed

[2016] UKFTT 8 (TC)
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559882

Income Tax/Corporation Tax : Losses

[2016] UKFTT 9 (TC)
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559883

Income Tax/Corporation Tax : Assessment/Self-Assessment – whether certain amounts credited to the bank account of the Deceased were, as the Commissioners alleged, taxable income from a trade or another unidentified source – held on the evidence that the discovery assessments in issue were validly made and in time and that the Appellant had failed (except in relation to a certain amount in the final year of assessment in issue) to discharge the burden of proof of showing that they were excessive – appeal dismissed

[2016] UKFTT 62 (TC)
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559922

Where the essence of a transaction was only capable of being explained as being for fiscal grounds, the mere presence of trading elements would be insufficient to turn it into a trading transaction effectively so for tax purposes.
HL Income tax, Schedule D – Loss in trade – Dealer in securities – Dividend-stripping – Whether shares bought for dividend-stripping held as stock-in-trade.

[1972] AC 634, [1971] CLY 1919, [1971] UKHL TC – 47 – 580, [1971] 3 All ER 948, [1972] AC 634, 47 TC 580, [1971] TR 284, [1971] 3 WLR 670
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559818

Surtax – Settlement – Capital sums paid to settlor – Whether paid by ‘body corporate connected with the settlement’ Meaning of ‘relevant year of assessment’ – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), ss. 408 and 411(4).

[1966] UKHL TC – 44 – 225, [1968] AC 483, [1967] 2 WLR 60, [1967] 1 All ER 84
Bailii
Income Tax Act 1952
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559803

Income tax – Schedule E – Benefits – Higher paid employees – Educational awards to children – Whether assessable as benefits to employees – Whether Benefits exempt as scholarship income – Finance Act 1976, 5 61, Income and Corporation Taxes Act 1970, s 75.

[1983] 1 All ER 151, [1982] UKHL TC – 56 – 318, [1983] 2 WLR 34, [1983] 2 AC 214, [1983] STC 25, [1983] IRLR 80, 56 TC 318
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559781

Income tax – Schedule E – Trusts for the benefit of employees – Employing company taken over – Trust funds distributed among former employees after employment ceased – Whether emoluments of former employment – If so, in C which year or years of assessment, if any, they fell to be assessed – Income and Corporation Taxes Act 1970, s 181.

[1989] UKHL TC – 61 – 705
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559782

Income tax – Schedule D Case V – Discretionary settlements – Mixed residence trustees – Whether single United Kingdom trustee (the two other trustees being non-resident) liable to income tax and additional rate tax on income from foreign possessions – Income and Corporation Taxes Act 1970, ss 108, 114, 122 Finance Act 1973, s 16

[1989] UKHL TC – 62 – 301, [1990] 1 AC 1, [1989] STC 473, [1989] 2 WLR 858, [1989] 2 All ER 289
Bailii
Income and Corporation Taxes Act 1970 108 114 122, Finance Act 1973 16
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.559784

FTTTx Income tax – unauthorised payment charge – section 207 FA04 – scheme funds invested at scheme member’s direction in preference shares of finance company as part of arrangement providing for loan from a third party lender to pension scheme member – whether loan to scheme member was unauthorised member payment under section 160(2) FA04 – whether loan was a ‘payment’ – held yes – whether the payment was ‘made . . in connection with’ the preference shares acquired using scheme assets under section 161(3) FA04 – held yes – appeal dismissed

[2016] UKFTT 3 (TC)
Bailii
England and Wales

Income Tax

Updated: 09 January 2022; Ref: scu.558254

(Income Tax/Corporation Tax : Penalty)

[2015] UKFTT 682 (TC)
Bailii
England and Wales

Income Tax

Updated: 09 January 2022; Ref: scu.558262

Income Tax/Corporation Tax : Penalty

[2015] UKFTT 689 (TC)
Bailii
England and Wales

Income Tax

Updated: 09 January 2022; Ref: scu.558256

FTTTx Income Tax – CIS scheme – (i) whether persons paid were subcontractors, (ii) whether reasonable excuse, (iii) mitigation

[2016] UKFTT 4 (TC)
Bailii
England and Wales

Income Tax

Updated: 09 January 2022; Ref: scu.558253

Tax which was payable on benefits in kind, was due only when the benefit becomes available to the taxpayer.

Times 06-Jun-1996, Gazette 03-Jul-1996
England and Wales

Income Tax

Updated: 09 January 2022; Ref: scu.89764

Income Tax – Deduction In Computing Profits

[2015] UKFTT 670 (TC)
Bailii
England and Wales

Income Tax

Updated: 08 January 2022; Ref: scu.557178

FTTTx INCOME TAX – pension scheme – paragraph 10 Schedule 29A Finance Act 2004- whether a residential property was ‘taxable property’ – alternative tests- whether property occupied by employees who were required to occupy it as a condition of employment – whether property was used in connection with business premises held as an investment – appeal allowed

[2015] UKFTT 638 (TC)
Bailii
England and Wales

Income Tax

Updated: 08 January 2022; Ref: scu.557177

Income Tax/Corporation Tax : Assessment/Self-Assessment

[2015] UKFTT 660 (TC)
Bailii
England and Wales

Income Tax

Updated: 08 January 2022; Ref: scu.557166

Income Tax – Exemptions and Reliefs – Trade loss relief for loss made in the trade of farming – Whether a ‘loss in the trade in each of the previous 5 tax years’ (Income Tax Act 2007 s 67(2)) – Appeal dismissed

[2015] UKFTT 661 (TC)
Bailii
England and Wales

Income Tax

Updated: 08 January 2022; Ref: scu.557171

Income Tax – Share Loss Relief

[2015] UKFTT 665 (TC)
Bailii
England and Wales

Income Tax

Updated: 08 January 2022; Ref: scu.557168

Income Tax : Loss Relief

[2015] UKFTT 625 (TC)
Bailii
England and Wales

Income Tax

Updated: 08 January 2022; Ref: scu.557161

Appeal from dismissal of challenge to self-assessment return amended by HMRC.

Kitchin J
[2015] EWCA Civ 702
Bailii
England and Wales

Income Tax

Updated: 05 January 2022; Ref: scu.553839

Income Tax/Corporation Tax : Profits

[2015] UKFTT 468 (TC)
Bailii
England and Wales

Income Tax

Updated: 04 January 2022; Ref: scu.553149

FTTTx Income Tax/Corporation Tax : Appeal

[2015] UKFTT 470 (TC)
Bailii
England and Wales

Income Tax

Updated: 04 January 2022; Ref: scu.553144

[2015] EWCA Civ 805, [2015] STC 2518, [2015] STI 2531, [2015] BTC 24
Bailii
England and Wales

Income Tax

Updated: 03 January 2022; Ref: scu.550642

UTAA Tax Credits and Family Credit : Other

[2015] UKUT 369 (AAC)
Bailii
England and Wales

Income Tax

Updated: 02 January 2022; Ref: scu.550249

FTTTx INCOME TAX – penalties – mitigated CIS penalties – whether disproportionate – RCC v Bosher – whether delay in arranging oral hearing of appeal was breach of article 6 Convention for the Protection of Human Rights – appeal dismissed

[2015] UKFTT 240 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549510

FTTTx INCOME TAX – penalty for late filing of self assessment tax return – paragraph 3 of Schedule 55 to Finance Act 2009 – whether reasonable excuse – no – whether special circumstances – no – appeal dismissed

[2015] UKFTT 238 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549506

FTTTx INCOME TAX – deductions for accommodation – whether wholly and exclusively incurred for the purposes of the profession of actor – appeal dismissed – PROCEDURE – Upper Tribunal setting aside decision of FTT on appeal by HMRC and remitting case to FTT for fresh hearing – Whether at fresh hearing Appellant can challenge findings in the first FTT decision against which HMRC did not appeal and the Appellant did not cross-appea

[2015] UKFTT 233 (TC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549505

INCOME TAX – fixed rate notes stripped of interest coupons – whether difference between purchase price of stripped note and redemption value a ‘discount’ within Schedule D Case III or ITTOIA s 369 – yes – whether notes ‘deeply discounted securities’ – no – appeal dismissed

[2015] UKUT 141 (TCC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549083

INCOME TAX – floating rate notes stripped of intermediate interest coupons – whether difference between purchase price when coupons stripped and sale price when remaining coupons to redemption re-attached a capital or income gain – income – whether a ‘discount’ within Schedule D Case III – yes – appeal dismissed

[2015] UKUT 140 (TCC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549074

INCOME TAX – UK-USA double tax agreement – whether pension income from the World Bank’s retirement scheme was eligible for relief from UK income tax as income from a ‘pension scheme established in’ the USA for the purposes of the agreement – articles 3(1)(o) and 17(1)(b) of the agreement

[2015] UKUT 39 (TCC)
Bailii
England and Wales

Income Tax

Updated: 01 January 2022; Ref: scu.549069

Lord Clyde said: ‘I think the test, which must be used to determine whether a venture such as we are now considering is or is not, ‘in the nature of trade’, is whether the operations involved in it are of the same kind, and carried on in the same way, as those which are characteristic of ordinary trading in the line of business in which the venture was made.’

Lord Clyde
(1927) 11 Tax Cas 538
England and Wales
Cited by:
Cited – Leeming v Jones (Inspector of Taxes) HL 1930
The case established the principle that the profit from a single transaction of a purchase and sale of property was taxable only if it amounts to a trade and if not does not fall within Case VI. The making of a profit on an isolated transaction of . .

Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 01 January 2022; Ref: scu.235906

Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry

[2015] UKFTT 213 (TC)
Bailii
England and Wales

Income Tax

Updated: 30 December 2021; Ref: scu.547395

Income Tax/Corporation Tax : Assessment/Self-Assessment

[2015] UKFTT 203 (TC)
Bailii
England and Wales

Income Tax

Updated: 30 December 2021; Ref: scu.547400

Income Tax/Corporation Tax : Penalty

[2015] UKFTT 171 (TC)
Bailii
England and Wales

Income Tax

Updated: 30 December 2021; Ref: scu.547384

Income Tax/Corporation Tax : Penalty

[2015] UKFTT 170 (TC)
Bailii
England and Wales

Income Tax

Updated: 30 December 2021; Ref: scu.547375

Income Tax/Corporation Tax : Profits

[2015] UKFTT 195 (TC)
Bailii
England and Wales

Income Tax

Updated: 30 December 2021; Ref: scu.547369

Unapproved pension scheme – assessment raised on employee pursuant to s. 386 Income Tax (Earnings and Pensions) Act 2003 in respect of a contribution of assets by his employer – whether s.386 arguably to be construed as inapplicable by reason of rule of construction in s.3 Human Rights Act 1998, on basis that assessment would otherwise infringe Article 1 of Protocol 1 to the European Convention on Human Rights -no – whether decision of Court of Appeal in Irving v HMRC [2008] EWCA Civ 6 was per incuriam – whether First-tier Tribunal entitled to strike out appeal under rule 8(3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – yes: decision of First-tier Tribunal upheld

[2015] UKUT 16 (TCC), [2015] BTC 502, [2015] STC 890
Bailii
England and Wales

Income Tax

Updated: 27 December 2021; Ref: scu.542299

Income tax – whether Appellant had received company benefits in kind – no – benefits received by Appellant from her husband as part of a maintenance agreement – yes – appeal allowed

[2014] UKFTT 935 (TC)
Bailii
England and Wales

Income Tax

Updated: 22 December 2021; Ref: scu.537681

Income Tax – Pension Special Annual Allowance Charge (2010-11) -one-off contribution to appellant’s SIPP over Special Annual Allowance Charge limit- no dispute that resulting tax charge correct at law – whether appellant’s genuine belief at time of making payment that payment was within allowance and complexity of law meant tax could be relieved – no – appeal dismissed

[2014] UKFTT 947 (TC)
Bailii
England and Wales

Income Tax

Updated: 22 December 2021; Ref: scu.537675

INCOME TAX – failure to submit accurate self-assessment returns – enquiries followed by closure notices – section 29 TMA1970 assessments for earlier years.

[2014] UKFTT 945 (TC)
Bailii
England and Wales

Income Tax

Updated: 22 December 2021; Ref: scu.537676

INCOME TAX – self-assessment return – was discovery assessment lawful? Yes – should loss relief be allowed? – No – was it appropriate to treat unexplained income as a loan in the absence of loan documentation? – No – Appeal dismissed.

[2014] UKFTT 929 (TC)
Bailii
England and Wales

Income Tax

Updated: 22 December 2021; Ref: scu.537679

Income Tax – Loss relief for farming losses – Correct application of sections 67 and 68 Income Tax Act 2007 – Appeals allowed

[2014] UKFTT 940 (TC)
Bailii
England and Wales

Income Tax

Updated: 22 December 2021; Ref: scu.537673

PAYE – appeal against notice of coding for 2013-14 – effect of coding was that no tax was deducted – indeed HMRC appear to have issued the notice in order to secure that result – Notice expired at end of 2013-14 tax year in any event – Tribunal struck out appeal on basis that code had expired and had never resulted in any deduction of tax, accordingly no reasonable prospect of success – reinstatement of appeal applied for, on basis of belief that code in question had been ‘attached’ to non-taxable injury benefit, but no suggestion that any deduction of tax had taken place as a result of the notice of coding – application for reinstatement refused

[2014] UKFTT 927 (TC)
Bailii
England and Wales

Income Tax

Updated: 22 December 2021; Ref: scu.537662

UTTC Income tax – Industrial buildings allowance – Commercial building in enterprise zone – Building leased by health board for use as laundry – Agreement with two other health boards for use of laundry by them in consideration of payment comprising share of total cost – Whether First-tier Tribunal entitled to find that building used for the purposes of a trade (yes) – Capital Allowances Act 2001, sections 271 and 281 – Appeal refused.

[2014] UKUT 360 (TCC)
Bailii
England and Wales

Income Tax

Updated: 22 December 2021; Ref: scu.537623

INCOME TAX – penalties – s.95 TMA and Sch. 24, FA 2007 – whether tax returns containing admitted inaccuracies were negligently made, or contained careless inaccuracies – found on the evidence that they were, and did – appeal dismissed

[2014] UKFTT 913 (TC)
Bailii
England and Wales

Income Tax

Updated: 21 December 2021; Ref: scu.537267

Surtax – Investment company – Apportionment of income ‘in accordance with the respective interests of the members ‘-Finance Act, 1922 (12 and 13 Geo. V, c. 17), Section 21 and First Schedule, Paragraph 8 ; Finance Act, 1939 (2 and 3 Geo. VI, c. 41), Section 14.

[1958] UKHL TC – 37 – 638, (1958) 37 TC 638
Bailii
England and Wales

Income Tax

Updated: 21 December 2021; Ref: scu.559980

FTTTx INCOME TAX – application for an extension of time to bring an appeal – balancing exercise considering relevant material factors undertaken – decision not to grant an extension of time – appeal struck out

[2014] UKFTT 886 (TC)
Bailii
England and Wales

Income Tax

Updated: 21 December 2021; Ref: scu.536746

FTTTx Income Tax – Application to appeal to the First-tier Tribunal out of time – Application Refused

[2014] UKFTT 893 (TC)
Bailii
England and Wales

Income Tax

Updated: 21 December 2021; Ref: scu.536748

INCOME TAX – penalties for failure to comply with information notice – paras 39-48 sch 36 FA 2008 – whether initial penalty notice unreasonable or abusive – No – whether reasonable excuse for noncompliance – No – appeal dismissed

[2014] UKFTT 872 (TC)
Bailii
England and Wales

Income Tax

Updated: 21 December 2021; Ref: scu.536506

INCOME TAX – PAYE – penalty for late payment – Schedule 56 FA 2009 — whether special circumstances – no – appeal dismissed

[2014] UKFTT 873 (TC)
Bailii
England and Wales

Income Tax

Updated: 21 December 2021; Ref: scu.536504

INCOME TAX-Construction Industry Scheme-appeal against HMRC’s refusal to make direction relieving appellant under regulation 9 CIS regulations-invoices contained references to ‘plant’-appellants made deduction against labour element only – mistaken belief this complied with section 61- had they shown reasonable care- no -one invoice contained simple error in respect of an item mistakenly thought to be materials – reasonable care accepted in respect of this invoice- appeal allowed in part

[2014] UKFTT 863 (TC)
Bailii
England and Wales

Income Tax

Updated: 21 December 2021; Ref: scu.536503

FTTTx INCOME TAX – termination of employment – compromise agreement signed after termination and payment of andpound;200,000 made – appellant’s case that payment made to compensate for discrimination causing injury to feelings, to protect the employer’s reputation and other reasons – whether taxable under ITEPA section 401 – cases of Walker v Adams, Oti-Obihara and Orthet v Vince-Cain considered – held, payment taxable in full subject to andpound;30,000 exemption – available exemption reduced because of redundancy payment in previous year – whether taxable income reduced by a further andpound;30,000 ‘concession’ given by HMRC – held, no.

[2014] UKFTT 834 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 December 2021; Ref: scu.536203

FTTTx Penalty for late online filing of Employer’s Annual Return – Appellant delegated task to an agent which erroneously believed that the business had been transferred to a new owner which would file the return – whether reasonable excuse – no – appeal dismissed

[2014] UKFTT 788 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 December 2021; Ref: scu.535969

PAYE -employer’s annual return – penalty for late submission – whether reasonable excuse

[2014] UKFTT 715 (TC)
Bailii
England and Wales

Income Tax

Updated: 18 December 2021; Ref: scu.535329

Income tax – extension of time – late appeal – application for leave to appeal out of time – penalty for inaccuracies in tax return – whether properly imposed

[2014] UKFTT 689 (TC)
Bailii
England and Wales

Income Tax

Updated: 17 December 2021; Ref: scu.535135

The court considered the taxation of gifts of literary or other professional works.

[1967] 44 TC 326
England and Wales
Citing:
Cited – Sharkey v Wernher HL 1955
Where a trader takes stock from his business for private use or for use in another business which he owns, or where he transfers to his business stock which he owns in some other capacity than that of proprietor of that business, the transfer should . .

Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 16 December 2021; Ref: scu.259432

Income Tax – penalties for late filing and late payment – reasonable excuse – series of life events – appeal allowed in part

[2014] UKFTT 544 (TC)
Bailii
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526909

Income tax – penalty for late payment – whether reasonable excuse

[2014] UKFTT 560 (TC)
Bailii
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526905

FTTTx PAYE – late submission of P35 Return – whether reasonable excuse – No – Penalty confirmed and Appeal dismissed

[2014] UKFTT 485 (TC)
Bailii
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526883

Income tax – penalty for late filing of income tax return – Appellant delegated task to agent – whether reasonable excuse – no – appeal disallowed

[2014] UKFTT 508 (TC)
Bailii
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526852

INCOME TAX – penalty for late filing self assessment return – whether the appellant is liable for the penalty – yes – whether there was a ‘reasonable excuse’ – no – whether there were special circumstances – no

[2014] UKFTT 436 (TC)
Bailii
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526864

INCOME TAX and NIC – liability of directors for unpaid PAYE liabilities of liquidated company – reg 72 Income Tax (PAYE) Regs 2003 – Reg 86 Social Security (Contributions) Regs 2001 – whether conditions met – appeals allowed

[2014] UKFTT 491 (TC)
Bailii
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526867

INCOME TAX – penalties for late filing and late payment – ten penalties over two years – suggested approach where multiple penalties – whether honest belief a reasonable excuse – whether unexpected or unusual event necessary for reasonable excuse – whether some of Appellant’s appeals were late – whether some of her applications were late – two consecutive mistakes when filing return – whether provide reasonable excuse for late filing – whether belief that tax would be collected via PAYE reasonable excuse for late payment – the law on collecting tax debts via PAYE – whether Appellant’s failures remedied without unreasonable delay after excuse ceased – special circumstances – appeal allowed in part

[2014] UKFTT 488 (TC)
Bailii
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526863

FTTTx Income Tax – Interest payments made by United Kingdom company to offshore trusts/companies – Whether interest ‘arising in the United Kingdom’ within the meaning of s 874 Income Tax Act 2007 – Whether unpublished decision of Special Commissioner should be cited – Effect of citation of unpublished decision of Special Commissioner on subsequent decision of Tribunal

[2014] UKFTT 453 (TC), [2014] SFTD 1077, [2014] STI 2585, 16 ITL Rep 992
Bailii
Income Tax Act 2007 874
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526787

FTTTx INCOME TAX – forgivable loan – when was loan waived – timing of tax charge – carelessness – penalties – special circumstances – section 62 ITEPA 2003 and Schedule 24 Finance Act 2007
COSTS – wasted costs – party acting unreasonably – power of Tribunal to award costs – section 29, Tribunals, Courts and Enforcement Act 2007 – Rule 10, Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009

[2014] UKFTT 457 (TC)
Bailii
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526793

Income Tax – penalty assessment for ‘prompted careless inaccuracy’ in tax return submitted electronically – Appellant asserted that return completed correctly – appeal allowed

[2014] UKFTT 465 (TC)
Bailii
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526791

INCOME TAX – individual tax return – special circumstances – no – reasonable excuse – whether reliance on a third party endorsed by HMRC amounted to reasonable excuse – no – appeal dismissed

[2014] UKFTT 462 (TC)
Bailii
England and Wales

Income Tax

Updated: 05 December 2021; Ref: scu.526815

INCOME TAX – penalty for late submission of Employer’s annual return – whether there was a ‘reasonable excuse’ – no

[2014] UKFTT 347 (TC)
Bailii
England and Wales

Income Tax

Updated: 03 December 2021; Ref: scu.525389

INCOME TAX – penalty for late submission of Employer’s annual return – whether there was a ‘reasonable excuse’ – no

[2014] UKFTT 348 (TC)
Bailii
England and Wales

Income Tax

Updated: 03 December 2021; Ref: scu.525348

FTTTx INCOME TAX – penalty for late submission of Employer’s annual return – whether there was a ‘reasonable excuse’ – no

[2014] UKFTT 345 (TC)
Bailii
England and Wales

Income Tax

Updated: 03 December 2021; Ref: scu.525352

INCOME TAX- late appeal against penalties of pounds 2800 imposed for late filing of 2009/10, 2010/11 and 2011/12 employer’s annual return.- appellant out of time- appeal dismissed

[2014] UKFTT 352 (TC)
Bailii
England and Wales

Income Tax

Updated: 03 December 2021; Ref: scu.525355