Tag: Taxes – Other

Capmark Ltd v Revenue and Customs: FTTTx 7 Oct 2013

PAYE – late submission of Employer’s Annual Return – whether scale of penalty is reasonable , and whether penalty is unfair and should be reduced – Decision of Upper Tribunal in Hok Ltd applies. Whether reasonable excuse for late submission of return – No.

Citations:

[2013] UKFTT 558 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 26 March 2022; Ref: scu.516890

Winlow v Revenue and Customs: FTTTx 27 Feb 2017

FTTTx (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil (Duty)) : Other) Excise duty – application for strike-out – jurisdiction of Tribunal – tobacco brought in from another Member State – minimum penalty – no special circumstances – no possibility of success – strike-out application granted qua excise duty – penalty stayed pending the outcome of HMRC v Jacobson in the Upper Tribunal

Citations:

[2017] UKFTT 195 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 06 February 2022; Ref: scu.578546

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

TSL Contractors Ltd v Revenue and Customs: FTTTx 12 Dec 2016

FTTTx AGGREGATES LEVY – Section 17 Finance Act 2001 – personal bar- not competent against the Crown – legitimate expectation – no jurisdiction – whether extraction from ‘site’ of building -in large part not – line of highway – no – best judgement assessment – yes – no credible evidence to displace – appeal dismissed

Citations:

[2016] UKFTT 820 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 29 January 2022; Ref: scu.574009

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

Fiesta Showland Transport v Revenue and Customs: FTTTx 7 Dec 2016

FTTTx (Excise Duty Hydrocarbon Oil – (See Also Excise Restoration of Vehicle) : Restoration of Vehicle) EXCISE DUTY – road vehicles seized from the appellant – decision to restore the vehicles upon payment of a fee – whether the decision was reasonable – appeal dismissed

Citations:

[2016] UKFTT 813 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Customs and Excise

Updated: 29 January 2022; Ref: scu.573982

Porter v Revenue and Customs: FTTTx 2 Dec 2016

FTTTx (National Insurance Contributions : Other) NATIONAL INSURANCE CONTRIBUTIONS-entitlement to state pension – married woman’s election – reduced rate contributions -whether election made – whether contributions made by or on behalf of taxpayer – accuracy of records – if contributions not paid, whether voluntary Class 3 contributions can be made – whether non-payment due to ignorance or error – whether ignorance or error due to failure to exercise due care and diligence

Citations:

[2016] UKFTT 792 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 29 January 2022; Ref: scu.573972