References: [2014] UKFTT 473 (TC)
Links: Bailii
UTTC INCOME TAX – PAYE – penalty for late submission of Employer’s annual return – whether there was a ‘reasonable excuse’ – no – whether penalty disproportionate – no

References: Gazette 08-Dec-93, Times 18-Nov-93, Ind Summary 15-Nov-93
A freelance vision mixer remained self-employed despite having had a series of short term contracts.
This case cites:

• Appeal from – Hall (Inspector of Taxes) -v- Lorimer ChD (Gazette 08-Jul-92)
  A skilled vision mixer who was working for several companies was self employed. . .

This case is cited by:

• Cited – Hewlett Packard Ltd -v- M O’Murphy EAT (EAT/612/01, Bailii, [2001] UKEAT 612_01_2609, EATn)
  The applicant, a computer programmer, worked through his own limited company. That company contracted with an agency to provide his services, and the agency contracted with appellant to supply on those services. The contracts did contain some . .
• Cited – Professional Contractors’ Group and Others -v- Commissioners of Inland Revenue CA (Times 14-Jan-02, Bailii, [2001] EWCA Civ 1945, [2002] STC 165)
  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 . .
• Appealed to – Hall (Inspector of Taxes) -v- Lorimer ChD (Gazette 08-Jul-92)
  A skilled vision mixer who was working for several companies was self employed. . .

References: Gazette 10-Mar-1993, Ind Summary 01-Mar-1993
The taxpayer had acquired capital assets under a financing arrangement in which payments were spread over several tax periods. It was appropriate to treat those payments in according with normal accounting practice, rather than to seek to pull them into the one period.
This case cites:

• Appealed to – Gallagher -v- Jones (Inspector of Taxes) Threlfall -v- Same CA (Gazette 08-Sep-93, Ind Summary 26-Jul-93, Times 01-Jul-93, [1994] Ch 107)
  Commercial Practice is to be followed in apportioning payments under a lease between different tax years. There is no requirement that expenditure must be charged to year it in which technically falls due, but tax accounts must not give a misleading . .

This case is cited by:

• Appeal from – Gallagher -v- Jones (Inspector of Taxes) Threlfall -v- Same CA (Gazette 08-Sep-93, Ind Summary 26-Jul-93, Times 01-Jul-93, [1994] Ch 107)
  Commercial Practice is to be followed in apportioning payments under a lease between different tax years. There is no requirement that expenditure must be charged to year it in which technically falls due, but tax accounts must not give a misleading . .