Tag: Taxes – Other

Khan Properties Ltd v Revenue and Customs (Corporation Tax – Penalty): FTTTx 20 Nov 2017

CORPORATION TAX – penalty for failure to file return in time – whether penalty determination valid: held no, as not made by authorised officer of HMRC – alternatively whether appellant had reasonable excuse – held yes.

Citations:

[2017] UKFTT 830 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 02 April 2022; Ref: scu.600960

Housesimple Ltd v Revenue and Customs (Procedure : Other): FTTTx 22 Nov 2017

PROCEDURE – COSTS – standard category case – withdrawal of appeal before hearing – application for costs by HMRC – whether appellant had acted unreasonably in defending or conducting proceedings by withdrawing the appeal – application for costs by appellant – whether HMRC had acted unreasonably in defending or conducting proceedings by making application for costs – rule 10(1)(b) Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – applications refused

Citations:

[2017] UKFTT 837 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management, Costs

Updated: 02 April 2022; Ref: scu.600957

Saunders v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Disposal): FTTTx 18 Oct 2017

Capital Gains Tax – TMA 1970 s 12ZB Non-resident CGT return – Schedule 55 Finance Act 2009 – fixed penalties for late filing of self-assessment return – non-resident Appellant failed to report capital gain within 30 days of disposal – Appellant unaware of obligation introduced by Finance Act 2015 – whether reasonable excuse – yes – appeal allowed

Citations:

[2018] STI 95, [2018] SFTD 487, [2017] UKFTT 765 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 01 April 2022; Ref: scu.598803

Sankey v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 10 Oct 2017

INCOME TAX – penalty for failure to make return timeously -HMRC’s burden of proof when daily penalties charged-appeal against daily penalties allowed-appeal against pounds 100 and pounds 300 penalties dismissed

Citations:

[2017] UKFTT 747 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 April 2022; Ref: scu.598802