Income tax
Absolute trusts
Accelerated payment notices
Accounts investigation
Acquisition cost to be determined at market value
Acquisition of company in which appellants and many others held shares, subscription of which qualified for EIS relief
Additional rate
Administration period income
Administration expenses
Amending returns
Apportionment of income
Beneficiaries
Categories of income arising
Complex estates
Death of residuary beneficiary
Dividends
Expenses
General legacies
Generally
Income of administration period or of deceased?
Informal payment procedures
Interest paid
Interest received
Pecuniary legacies
Rates of tax
Reporting requirements
Residuary legacies
Specific legacies
Successive interests in residue
Agency rules deem single employment for all assignments
Agency workers entitled to tax relief on journeys from home to first location
Allegations of duress
Alleged suppression of takings
Alleged under-declaration of trading income
Amount of taxable property income
Amounts deducted under Finance Act 2004, Pt. 3, Ch. 3
Annual payments
Annual tax
Annuities (FA 2015 changes)
Anti-avoidance
Appeal against
Absence of direct evidence that shares issued
Accelerated payment notice
Additional assessments to income tax under Income and Corporation Taxes Act 1988, Sch. E
Amendment to return
Amendments to self-assessment return
Appellant subscribed for shares in the company
Assessment allowed
Assessment of balancing payment in respect of 2014–15
Assessment of penalties
Assessments under Taxes Management Act 1970, s. 29
Assessments under Taxes Management Act 1970, s. 36
Attempt to change accounting date failed
Circumstantial evidence sufficient to infer that subscription had taken place
Claim to share loss relief under ITA 2007, s. 131 and 132
Claims for trade loss relief against general income
Closure notice
Closure notice and an inaccuracy penalty
Closure notice disallowing certain losses
Closure notices and amendments
Complaint against HMRC conduct reasonable excuse
Daily penalties
Daily penalties imposed by HMRC for failing to comply with information notices
Default surcharge
Development of a tree surgery and woodmanship trade from a domestic concern
Direction notice requiring appellant to pay income tax and interest in respect of untaxed remuneration
Disallowing claims for sideways loss relief of farming losses
Disallowing claims to foreign service relief in respect of a termination payment
Disallowing EIS relief
Disclosure notice
Discovery assessments
Discovery assessments made by the National Crime Agency (NCA)
Finance Act 2008 (FA 2008), Sch. 36 notices and against penalties
Gross assets test failed, liabilities exceeded assets
High income child benefit charge
HMRC amendments relating to disallowance of loan interest and legal costs upheld
HMRC direction notices under PAYE regulations
HMRC incorrectly disallowed expenditure
HMRC's amendment on discovery assessments
HMRC's amendment on self-assessment
HMRC's assessments disallowing claims to set off farming losses against other income
HMRC's closure notice in respect of self-assessment returns
HMRC's decision to disallow claims to offset trading losses against other income
HMRC's decision to pay Class 1 National insurance contributions
HMRC's decision to refuse to accept late notice of intention
HMRC's decision to require security for VAT, PAYE and NICs
HMRC's refusal of relief under the Income and Corporation Taxes Act 1988 (ICTA 1988)
HMRC's refusal to issue a direction under Income Tax (Pay As You Earn) Regulations 2003
Inaccuracy penalty
Income from letting holiday cottages property or trading income
Information notice issued under Finance Act 2008, Sch. 36 and related penalties
Information notices issued under Finance Act 2008 ('FA 2008'), Sch. 36
Interest charged under Taxes Management Act 1970, s. 86
Lack of written notice of appeal to HMRC
Late filing of self-assessment returns and late payment of taxes due
Late filing penalty
Late payment penalty
Late personal tax return filing penalties
Late submission of self-assessment tax returns
Legal costs eligible for post cessation trade relief
Loss arising in trade subject to corporation tax
Loss on disposal of shares an 'allowable loss' for capital gains tax purposes
Loss relief restriction under Income Tax Act 2007, s. 67
PAYE and NI determinations under Income Tax (Pay As You Earn) Regulations 2003, reg. 80
PAYE and NI determinations under Social Security Contributions (Transfer of Functions) Act 1999
PAYE Determination and NIC Decisions for tax year 2004-05
Payment of discretionary bonuses to a remuneration trust structure
Penalties following third party information
Penalties for errors made in submission of self-assessment tax return
Penalties for late filing of 3 NRCGT returns
Penalties for late filing of NRCGT returns
Penalties for late filing of partnership tax return
Penalties for late filing of tax return
Penalties for late payment
Penalties for late submission of returns
Penalties for not filing return on time
Penalties under FA 2009, Sch. 55 for failure to file partnership return
Penalties under Finance Act 2007, Sch. 24
Penalties under Finance Act 2008, Sch. 36, Sch. 41
Penalties under Finance Act 2009, Sch. 56
Penalty assessment
Penalty assessment for failure to deliver return
Penalty assessment for prompted disclosure of careless inaccuracy in tax return
Penalty assessment for prompted disclosure of deliberate inaccuracy in tax returns
Penalty determination for careless behaviour, Finance Act 2007, Sch. 24
Penalty for careless inaccuracy professional advice taken
Penalty for failure to deliver partnership return
Penalty for failure to deliver returns on time
Penalty for failure to file partnership return
Penalty for failure to make returns
Penalty for inaccuracy due to failure to take reasonable care
Penalty for late filing of SA return
Penalty for late submission of self-assessment tax returns
Penalty for not taking corrective action following the issue of a follower notice
Penalty imposed for careless inaccuracies
Penalty imposed for negligence in completing return
Penalty under FA 2009, Sch. 55, para. 3, late filing of self-assessment tax return
Penalty under FA 2014, s. 226 and Sch. 32, para. 7
Penalty under TMA 1970, s. 95
Power to amend a taxpayer's self-assessment return
Property income not part of farming business
Quantification on evidence; set off of losses against other income
Security for payment of PAYE and NICs
Security for payment of VAT
Self-assessment closure notice, in specie contribution to funded unapproved retirement benefits scheme
Self-assessment closure notice, trade loss relief against general income
Self-assessment returns filed out of time to displace determinations
Sideways loss relief
Sum of money received as gift or payment for a service
Surcharges for late payment
Taxpayer 'ordinarily resident' during tax year of disposal
Taxpayer discharged burden of proof
Taxpayer entitled to further credit for foreign tax Taxation (International and Other Provisions) Act 2010, s. 18
Taxpayer took reasonable care to avoid inaccuracy in tax return
Termination payment
Travel, subsistence and training expenses claimed
Various discovery assessments and penalties in substance
VAT assessment and a direction to amend VAT return
Whether expenditure on rights to income from films was capital
Whether reasonable excuse for late payment for individual tax return
Whether reasonable excuse for late submission of individual tax return
Appeal out of time
Application for permission
Reasonable excuse
Reasons for delay
Reliance on a third party accountant
Appeal rights against penalties for late filing
Appeals
Appellant buying and selling listed shares with view to profiting from short term movements in prices
Appellant claimed certain deductions against capital gains tax on sale of shares
Appellant entitled to income of an Isle of Man partnership
Appellant liable to pay Class 1 National insurance contributions
Asset made available and half owned by director
Benefit in kind calculated under ITEPA 2003, s. 205
Yacht purchased in company name
Appellant liable to pay under-deducted tax
Appellant not representative partner
Appellant received company benefits in kind
Benefits received by appellant from husband as part of a maintenance agreement
Generally
Appellant seek permission to notify late
Appellant sub-postmaster receiving termination payment on closure of sub-post office
Appellant within agency rules
Appellant's failure to amend PAYE coding for one employee
Applicability of Ramsay principle
Application for
A decision to be set aside
Admission of late appeal
Allocation to complex category
Appeals to be admitted out of time
Closure notice under Taxes Management Act 1970, s. 28A(4)
Closure notices under Taxes Management Act 1970, s. 28B
Deductibility of expenses
Enhanced protection
Erroneous rebate
Extension of time limit to allow admission of a late appeal
Extension of time of over three years for notifying an appeal to the tribunal
Extension of time, making of an appeal to the Tribunal
Interim relief
Interim relief in the form of an order
Judicial review to limit benefits available under LDF in relation to employee benefit trust schemes
Late appeal
Permission to admit appeal out of time
Permission to appeal late
Permission to make late appeal against income tax assessments
Permission to make late appeal against penalty determinations
Permission to make late appeal under Taxes Management Act 1970, s. 49
Permission to make late appeals
Permission to make late appeals against assessments and penalties
Permission to make late appeals against three discovery assessments
Permission to make late appeals against two enquiry closure notice amendments
Permission to notify appeal refused
Stay pending enquiry and expected proceedings relating to partnership of which appellant a former partner
Strike-out under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
Tribunal to direct HMRC to issue closure notice under Taxes Management Act 1970, s. 28A
Application of Income Tax (Trading and Other Income) Act 2005
Application of inter-governmental agreement
Application of ITEPA 2003
Application of Taxes Management Act 1970, s. 29 and s. 36
Application of yearly Income Tax Acts
Application to amend grounds of appeal to rely on further grounds
Application to appeal out of time
Discretion of tribunal
Generally
Reasons for lateness
Reliance on third-party accountant
Application to be heard in private
Application to bring late appeal
Bankruptcy proceedings
Generally
Application to close enquiry
Application to extend time for appeal
Application to make a late appeal against an income tax assessment
Application to postpone payment of tax
Reasonable grounds for believing appellants overcharged by assessments
Application to reinstate appeal struck out for failure to comply with an 'unless order'
Application to reinstate various tax related applications
Application to restrict the scope of an appeal
Apportionment of income
Arrangements for exploitation of intellectual property rights
Assessment
Assessments
Assessments, time limits for
Asset made available and half owned by director
Assignment deemed to be a separate employment
Attribution of profits
Avoiding probate
Back duty investigation
Bad debt relief
Balancing exercise undertaken
Basic rate
Basis of assessment
Basis periods
Benefit of taxable cheap loan treated as earnings
Benefits in kind
Benefits treated as earnings
Best judgment
Building societies
Business carried on together with stationery shop
Business expansion scheme
Business profits
Generally
Buy-out payments, termination of employment
By-pass trusts
Cap on reliefs
Excluded reliefs
Limited reliefs
Capital gains tax
Allowable deductions
Costs of acquisitions and disposals
Decisions and assessments
Higher rate tax
Lease premiums
Relief on disposal of private residence
Upper rate
Value shifting
Capital taxed as income
Car benefit
Car benefit chargeable on the appellant
Car leased to employee
Car made available to employee
Cars
Cash equivalent calculated without regard to any capital contribution made
Cash takings inconsistent with debit/credit card receipts
Certificate of non-liability
Cessation of optician's franchise business
Carry forward of loss from franchise business claimed
Optician working as a locum
Charge
Generally
Overview
Charge on conversion of employment-related convertible securities
Charge on pension scheme administrator on cessation of approval of scheme
Charge to tax
Agents
Bodies of persons
Capital amount
Civil partners
Executors and administrators
Friendly societies
Incapacitated persons
Income arising
Infants
Married couples
No CGT charge
Notification of chargeability
Personal representatives
Receivers
Residual charge
Taxable persons
Trustees
Charge to tax on date with effect from which approval is withdrawn
Child benefit high income charge
Claim for capital allowances of expenditure on scientific research
Claim for loss on disposal of loan stock
Loan stock not a relevant discounted security
Payment of premium on redemption of loan stock was interest
Claim for overpayment relief
Claim for special relief under Taxes Management Act 1970, Sch. 1AB, para. 3A
Claim under Income Tax Act 2007, s. 131 for share loss relief against income
Claimants sought judicial review challenging legality of accelerated payment notices (APNs) and partner payment notices (PPNs)
Claiming benefit of an extra-statutory concession , HMRC giving up arrears of tax
Claims for reliefs and allowances
Closure notice
Adjustment
Application
Charged from appellant's companies to appellant
Disputed expense claims for consultant work
Evidence of services supplied
Onus on taxpayer to demonstrate that expenses properly incurred for purposes of trade
Penalty
Trade loss relief against general income
Underpayment identified on PAYE record
Collection
Commuting employees
Companies
Chargeable persons
Generally
Interest on overdue tax
Companies, due and payable dates
Companies, Form CT61 procedure
Company ceased trading
Compensation for departure from a contract of employment following a TUPE transfer
Compensation for loss of rights to a reward and benefit scheme
Composite rate, building societies
Computation
Reductions
Reliefs
Taxable income
Computation of profits
Consideration
Circumstances of late appeals and of merits of substantive appeal sought to be brought
Decision not to allow late appeal in all circumstances
Construction industry scheme
Contract of service (employment) or contract for services
Conversion of deferred shares into ordinary shares
COP9 investigation
Cost of cars purchased by appellant
Credit for foreign tax on overlap profits
Clawback of relief
Generally
Time limits for claims
Death benefits (pension)
Decision of tribunal in principle
Allegations by appellant, tribunal misled by HMRC's witness
Calculation of penalties of settlement offer by appellant, relevance of
Disability of taxpayer
Efficiency, proportionate cost and compliance with rules outweighs other circumstances
Generally
Hearing adjournment, parties to determine figures
Jurisdiction to consider interest calculation and charge
Quantification of income and capital gains tax due
Taxpayer and adviser both responsible for delay
Deduction of tax at source
Deduction of trading losses
Deductions
Deed of variation (no effect)
Deferred earnings
Definition
Delay
Determination/decision issued on undeclared employer liabilities from employment of workers
Development gains
Differing types of trust (overview)
Digital reporting and record-keeping
Digital reporting and record-keeping requirement
Dilapidations
Directors
Disclaimer
Discovery assessment
Additional capital gains tax
Amount of appellant's profits from motor business
Amount of appellant's rental income
Appellant asserted for incorrect discovery assessment
Appellant carrying on trade of operating a beach café
Appellant had undeclared business income
Appellant's electronic tax return caused income tax refund
Benefits code for cars and fuel
Claim for set off of tax credit made
Conditions for discovery assessment met Taxes Management Act 1970, s. 29(4)
Effect of pool car treatment give rise to discharge or repayment of tax
Error in tax return
Errors attributable to online submission difficulties
Evidence to displace assessments
Generally
Issued under extended time limits
Loss of tax due to careless behaviour
Loss of tax resultant from incorrect entries on tax returns
Non-attendance of appellant
Restriction of 'sideways offset' of losses derived from capital allowances in respect of yacht chartering
Section 95 and schedule 24 penalties
Unauthorised payments charge and unauthorised payments surcharge
Validity of
Discretionary trusts
Dishonest conduct
Dispositions allowable as deductions
Dispositions allowable for
Disregarded income calculation
Distributions from non-UK resident companies
Dividend income
Dividend income from company, appellant was director and shareholder
Dividends
Dividends and other distributions
Domicile (deemed)
Double tax relief
Double Tax Treaties
Double taxation arrangements, giving effect to
Earned income
Earnings
Earnings from employment
Earnings from UK work days
Effect of Confiscation Order
Effect of partial surrenders of insurance policies by individual
Effect of reference in account to fish stocks
Electronic filing requirement, impact of
Emoluments
Employee working on various different sites for periods of less than two years
Employer-financed retirement benefit schemes
Employers Annual Returns
Employee on maternity leave overlooked filing of P35
Ignorance of obligation to file return
Late appeal for filing of 2009/10, 2010/11 and 2011/12 returns
Late filing due to illness
Late filing of P11D, agent's oversight
Late filing of P11D, employer alerted by lack of acknowledgment
Late submission, failure by Appellant's agent to file employer's end of year P35 return
Late submission, not filed by previous clerk
P35 and P14 return
Penalty for late submission
Post-cessation filing delegated to agent
Employers deducted correct tax from appellant under PAYE
Employment income
Generally
Employment intermediaries
Employment status
Employment tax treatment of travel and subsistence arrangements
Employment-related loans
Enquiries opened within time limit
Enquiry closure notices
Application for
Denial of tax credits of dividends received from non-UK resident companies
Interpretation of legislation rewritten as part of the Tax Law Rewrite Project
Self-assessment tax return
Enquiry into self-assessment
Enterprise investment scheme
Generally
Entitlement to annual investment allowance (AIA)
Equitable liability claimed
Failure by HMRC to consider equitable relief outside jurisdiction of tribunal
Estates in administration
Estimated assessments
Excepted group life policies
Exception for loan on ordinary commercial terms
Excess repayable to employee directly
Excluded property trusts
Exclusion where expenditure incurred in chargeable period in which trade permanently discontinued
Exempt income
Exemption
Exemptions
Exemptions and reliefs
Generally
Glasgow grand prix
Married couples and civil partners
Tax exemptions for major sporting events
Expenditure incurred wholly and exclusively for purposes of trade
Failure by respondents to comply with tribunal instruction
Failure to comply with directions
Failure to file employer's annual return P35
Company changed name during tax year
Generally
HMRC software unable to accept change of name
Failure to keep accurate records
Failure to notify chargeability
Failure to notify obligation to register
Failure to pay on time
Failure to submit accurate self-assessment returns
Film partnerships
Partnership trading losses
Film tax relief
Partnerships acquiring and leasing back interests in three films
Sideways and early-years loss relief
Finance Act 2008, Sch. 36 notice
Financial information of spouse not disclosed due to secrecy
Finding of fact
Benefit from use of cars taxable as remuneration from relevant employment
Fixed rate notes stripped of interest coupons
Flexible trusts
Floating rate notes stripped of intermediate interest coupons
Foreign earnings deduction
Foreign field
Forfeiture of relief in relation to Enterprise Investment Scheme
Forgivable loan
Form 64-8
Form P85
Formal determination of figures on appeal by requesting parties
Fraudulent evasion
Freedom of establishment
Fuel benefit
General legacies
Generally
Gift Aid donations
Gifts of assets
Gifts to the nation
Government bonus for savings account
Government Gateway
Heads of charge post-6 April 2005
Higher rate
Historical background
History
Capital allowances
Deduction at source
Double taxation relief
Generally
Graduation
Schedular system
Self-assessment
HMRC alleging undeclared trading income
HMRC determinations for 2002/03 to 2007/08
Claim for special relief
Unconscionable to pursue recovery of tax
HMRC determinations for 2005-06 and 2006-07
Appellant out of time to displace determinations
Generally
HMRC determinations for 2006-07 and 2007-08
Appeal against refusal to grant special relief upheld
Appeals against surcharges and penalties
Appellant out of time to displace determination
Claim for special relief
Enforcement of determination unconscionable
Reasonableness of HMRC's decision on enforcement
Self-assessment returns filed out of time to displace determinations
Unreasonable in a judicial review sense
HMRC information notice
Appeal
Authorised officer, meaning
Bank statements, statutory records
Daily penalties for non-compliance
Document reasonably required for purposes of checking taxpayer's tax position
Giving of a third party notice by the National Crime Agency
Interaction with directions under Insolvency Act 1986
Irrelevance of representations on liability and assessment processes
Jurisdiction and territoriality
No right to a public hearing
Non-compliance
Patient confidentiality
Power of a bankruptcy registrar
Proceeds of Crime Act 2002, s. 317
Request for information under Finance Act 2008, Sch. 36, para. 1
Restricted right of appeal
Taxpayer and third party given notice of hearing
Taxpayer notice
Third party information notice
Validity of
HMRC's allocation reasonable other than for 2005-07 tax years
Holder of the employment, meaning
House of Commons resolutions, temporary statutory effect of
Husband and wife
Immovable property
Inaccuracies in tax return
Carelessness
Discovery assessment
Dividend income from company, director and sole shareholder paid in part to appellant's partner
Failure by taxpayer to include various items
Generally
Overstated travelling and subsistence expenses
Penalty assessment
Penalty under Finance Act 2007, Sch. 24
Revenue amendments
Inadequacy of records
Income arising after death
Income distributed to beneficiaries
Income in trust
Income received without deduction of tax
Income Tax (Trading and Other Income) Act 2005, position under
Income undeclared in light of family household expenditure
Income, meaning
Incorrect returns
Incorrect tax year assessments
Individual sub-trusts
Industrial buildings allowance
Building leased by health board for use as laundry
Commercial building in enterprise zone
Generally
Interaction between agency rules and employee travel rules
Interaction of taxes
Interaction with inheritance tax IHT200 form
Interaction with VAT
Interest
Certificates of tax deposit
Late payment interest
Repayment interest
Interest deductions claimed as part of tax avoidance scheme
Interest in possession trusts
Interest on money paid under unauthorised demand
Interest payments made by a UK company to offshore trusts/companies
Interest relief
Interest relief on loan
Interpretation of Double Tax Treaty
Investigations
Investment bonus paid to hedge fund managers, transfer from one company to another
Investment income
Generally
Jamaican, director's personal liability
Late application for a full decision
Appeal against HMRC penalty decision for late submission of P35
Generally
Late applications for reinstatement
Late filing of returns
Appellant no access to internet
Appellant subject to PAYE
Daily penalties
Delay by HMRC in notifying appellant of penalties
Forms P35 and P14
Generally
HMRC's discretion to mitigate penalties
Hotel internet down
Illness
Indisposition
Individual tax return
Intentionally misled by accountant
Late lodging, lack of communication between accountant and director
Mistake or misunderstanding
Negligence
One day late
Penalty under Finance Act 2007, Sch. 24
Penalty under Finance Act 2009, Sch. 55
Penalty under Finance Act 2009, Sch. 55, para. 3
Penalty under Finance Act 2009, Sch. 56
Penalty under Regulation 73 Income Tax (PAYE) Regulations 2003/2682
Penalty under Section 98A (2) and (3) Taxes Management Act 1970
Penalty under Taxes Management Act 1970, s. 95
Problems with online submission
Reasonable excuse
Reliance on accountant
Reliance on third party endorsed by HMRC amounted to reasonable excuse
Self-assessment tax return
Special circumstances
System not properly set up to deal with Form P35
Taxpayer abroad
Test filing
Third party responsibility, indisposition
Trust &estate tax return
Two penalty notices
Late filing of self-assessment return
Fixed and daily penalties
Generally
Penalty under Finance Act 2009, Sch. 55, para. 3
Late notice of appeal
Late payment
30 day, 6 month and 12 month penalties
Amount of penalty, accurate
Bank holidays alleged to be at one time to pay date
Cancer treatment, reasonable excuse
Change of address by taxpayer
Conduct of HMRC, special circumstances
Debt
First and second surcharges
Generally
Individual tax return
Payment made late
Penalty of in-month PAYE
Penalty reduced
Penalty under FA 2009, Sch. 55
Penalty under FA 2009, Sch. 56
Penalty under Section 59C (3) and (4) Taxes Management Act 1970
Permission to appeal out of time
Reasonable excuse
Reliance on statements from HMRC that no penalties charged
Self-assessment return
Self-assessment tax liability
Special circumstances
Surcharge
Taxpayer unfamiliar with UK tax regime
Time to pay arrangement, agreed with HMRC
Late payment penalty
Late submission
11 CIS returns during the period November 2011 to September 2012, reasonable excuse
Alleged lack of clarity of site
Employer's P35 returns
Generally
Individual tax return
Lack of web literacy
Misunderstanding HMRC website
PAYE return
Reasonable excuse
Self-assessment returns
Software difficulties caused by migration to real time information (RTI)
Unclear advice from HMRC
Lease arrangement falling within Income Tax (Earnings and Pensions) Act of 2003 ('ITEPA 2003')
Legislation
Legislation for avoidance of double taxation
Liability
Basis periods 2004–05
Deductions
Generally
Non-resident companies
Non-resident individuals
Rates
Liability and reliefs
Liability of directors for unpaid PAYE liabilities of liquidated company
Liability of employee under employment contract to refund a proportion of a taxable signing bonus
Liability of PRs
Liability, HMRC's ability to set off against VAT repayment due
Liechtenstein Disclosure Facility (LDF)
Lifetime allowance
Lifetime transfers
Limit on tax liability
Limited liability partnership
Limits
Basic rate from 2016
Generally
Limits on/reduction of credit for foreign tax
Accrued income loss
Amount of limit
Royalties
Trade income
Lloyd's underwriters
Loan on ordinary commercial terms
Loan treated as earnings
Loan used to buy investment property
Lock
Loss relief
Losses
Lower rate
Lump sum death benefits
Maintenance payments
Malaysian
Capital or income receipts
Investment income
One or more businesses
Managed service companies
Provider benefits financially from provision of services by the individual
Provider involved with appellants
Mandated income
Married couple
Married persons
Mauritius, repayment of share capital, retrospective legislation
Meaning
Meaning of PRs
Mileage allowance payments
Mileage allowance relief under ITEPA 2003, s. 231
Mileage allowance relief under ITEPA 2003, s. 232
Moneys paid as accommodation allowances
National insurance contribution
Allowances for travel and subsistence costs
Appeals settled by agreement
Award of bonuses
Cheap loans
Class 4, associated penalties and VAT dishonest evasion penalty
Computation of profits of accounting business and property business
Decisions
Discount agreement
Employee benefit trust
Employee given free bus pass by employer
Employees working for different companies
Exempt from tax under Income Tax (Earnings and Pensions) Act 2003, s. 243
Flat conversion allowances validly claimed
Intermediaries legislation
Liability of directors for unpaid PAYE liabilities of liquidated company
Link to non-cash voucher legislation
Loan notes
Premiums paid by employer on insurance policies relating to director
Restricted securities
Scheme to deliver bonuses in form of shares avoiding income tax and NICs
Nature of payments of statutory interest under the Insolvency Rules 1986
Nature of payments of statutory interest under the Insolvency Rules 2016
Negligible value claim
New Zealand
Group relief deductions
Sale of land, computation of profits
Tax avoidance, financing production of feature films
Non-cooperation
Non-resident companies
Non-resident, charge on
Non-residents
Notice of appeal notified any appeals within the tribunal's jurisdiction
Notice of liability to tax
Notification of chargeability
Offset of trading losses against income
Offshore trusts
Omission of a source of income from self-assessment return, prepared by accountants
On establishing trust
Oneoff contribution to appellant's SIPP over special annual allowance charge limit
Ordinary and deferred shares
Original assessment in 2007
Out of time claim for overpayment of tax
Overdue
Overpaid
Interest
Recovery
Overpayment by employer of amount paid on account of sums deducted under PAYE
Overseas property purchase using borrowed funds
Paid by employer, Class 1 exclusion
Partner payment notices
Partnership
Partnership return
Partnerships
PAYE
PAYE implications of moving overseas
Payment
Payment apportioned over period calculated
Payment by former employer to retired employee on termination by compromise agreement of membership of employer's private healthcare scheme
Payment constitute 'yearly interest'
Payment for exit lease
Payment made at time of acquisition described as goodwill
Payment made by cheque
Payment made not a capital receipt but an emolument from employment
Payment of tax
Payment taxable as a single payment in tax year received
Payment to third party
Payments made to directors as dividends, erroneously paid as remuneration
Payments out of a trust
Payments received from overseas
Payments subject to tax as general earnings within ITEPA 2003, s. 62
Payments subject to tax under ITEPA 2003, s. 401
Payments to beneficiaries, timing of
Pecuniary legacies
Penalties
Penalty provisions 2020-21
Chargeability, failure to notify
Deliberate default
Errors in returns
False statements
General anti-abuse rule
Incorrect returns or accounts
Information notices, inaccuracies/failures to comply with
Late returns
Offshore assets/income/activities and tax evasion
Records, failure to keep and retain
Tax avoidance schemes
Pension death benefits
Pension fund
Income and Corporation Taxes Act 1988, Sch. 23A
Manufactured overseas dividends
Restriction on movement of capital
Treaty Establishing the European Community, art. 56
Pension income
Pension scheme of former employer, eligible for relief from UK income tax
Pension scheme sanction charges
Scheme administrator appealing under Finance Act 2004, s. 269 against HMRC's decision
Unauthorised payments charge under Finance Act 2004, s. 208
Unauthorised payments surcharge under Finance Act 2004, s. 209
Pension schemes
Pension special annual allowance charge (2010-11)
Pensions
Alignment of pension input periods with tax years
Annual allowance
Generally
Late notification of claim for enhanced protection
Reasonable excuse
Some lump sum death benefits taxed
Special lump sum death benefits charge
Unauthorised payments
Permission to give late notice of appeal
Personal allowances
Personal allowances and reliefs
Personal injury trust
Personal reliefs
Personal tax accounts
Personal tax returns submitted late
Post-death restructuring
Postponement of tax applications
Generally
Non-compliance with directions
Onus of proof
Potential lost revenue
Pre-existing option arrangements
Preliminary issue
Appellant resident in South Africa
Generally
Income taxable as business profits under South Africa/UK Double Tax Treaty 2002, art. 7
Income taxable as employment income under South Africa/UK Double Tax Treaty 2002, art. 14
Interpretation of Double Tax Treaty in accordance with the Vienna Convention on the Law of Treaties
Performance of duties of employed diver in UK waters treated as the carrying on of a trade in the UK
Presumption of continuity
Procedure
Adjournment and directions for preliminary hearing on issues of principle
Admissibility of expert evidence report
Appeal against determinations issued on basis that appellant domiciled in England and Wales
Appeal against HMRC decision on statutory sick pay
Appeal struck out
Appeals
Appeals to be admitted out of time due to mental illness
Appellants' unsupported application to amend Grounds of Appeal
Application by a non-party to the proceedings to provide witness evidence
Application for admission of late appeal
Application for admission of late application for permission to appeal
Application for closure notice
Application for disclosure of HMRC policy documents
Application for hearing in private
Application for late appeal
Application for permission to notify a late appeal
Application for preliminary hearing
Application for reinstatement
Application for summons to be set aside
Application to amend decision
Application to lift stay directions issued following the dismissal of the lead appellants' appeals
Application to make appeal out of time
Application to postpone hearing
Application to reinstate appeals that had been withdrawn
Application to set aside not within Tribunal Procedure (First-tier Tribunal)
Application to set aside strike out under Tribunal Procedure (First-tier Tribunal)
Application to strike out under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, r. 8(2)(a), 8(3)(a)
Application to submit additional documents
Applications for costs by appellants and respondents
Discovery and penalty assessments
Effect of TMA 1970, s. 54 agreement
Employee affected joined as second respondent to the appeal
Established that appellant does not dispute entitlement to SSP
Extent and effect of restriction
Factors relevant to application, overriding objective
Guidance on 'necessary expenses of attendance'
HMRC administration and behaviour
Income tax appeal
Insufficient tax deducted via PAYE
Jurisdiction of tribunal
Lack of action following further correspondence leading to unless order
Lodging of appeal following correspondence with HMRC's complaints service
Non-appearance of appellant
Non-compliance with directions
Penalty imposed in accordance with Finance Act 2008, Sch. 36, para. 50
Permission to appeal Construction Industry Scheme penalty out of time
Permission to appeal given by First-tier Tribunal
Permission to notify appeal to tribunal out of time
Reasons for making application and for any delay
Reinstate appeals
Respondents' application to amend Statement of Case
Statutory restriction on right of appeal
Strike out application
Tribunal had jurisdiction to issue summon
Tribunal has jurisdiction to allow application
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 8(2)(a)
Tribunal's decision after r. 17 withdrawal
Tribunal's jurisdiction over late payment interest charged
Upper Tribunal decided not to set aside its extension of time decision
Upper Tribunal disclosing appeal documents to a third party
Upper Tribunal refused to suspend penalties for the failure to comply with information notices
Upper Tribunal remitting case to FTT for fresh hearing
Upper Tribunal setting aside decision of FTT on appeal by HMRC
Upper Tribunal struck out appeal against FTT decision on information notice
Withdrawal of case under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, r. 17 in default paper case
Witness summons issued
Proceeds of Crime Act 2002 ('POCA 2002')
Profit on disposal of 'stripped' corporate bond treated as discount
Property income
Generally
Provisional collection
Provisional taxation
Purchase of business-concerns over means of purchaser-information requested
Information requested reasonably required to establish appellant's tax position
Purchase of properties by pension scheme
Residential property
Taxable property
Purchase price of stripped note and redemption value a 'discount', difference between
Qualifying conditions met for NCA to make assessments
Quantum
Ramsay approach
Rates
Rates and allowances
Rates of tax
Rates of tax during administration period
Reasonable excuse
Late submission of return
Late submission of self-assessment tax returns
Non-appearance of appellant
Reasonable grounds for not issuing closure notice
Recommended medical treatment
Recovery
Recovery of debts by HMRC
Redundancy payments
Refund of widows and orphans contributions
Registered pension schemes
Funds invested at member's direction in preference shares of finance company
Payments not registered transfers but unauthorised member payments
Registration requirement for trusts
Relationship between enquiry and disclosure
Contemporaneous closure of enquiry
Discovery requires new information of fact or law
Insufficiency of assessment
Validity of assessment
Reliance on agent
Relief for bad debts
Relief for error or mistake
Relief for gifts to charities
Arrangement designed to enhance relief or create artificial tax losses
Basis of valuation to be adopted
Determination of market value
Generally
Impact on value of listed shares
Market value of shares on initial listing
Relevance of market transactions on first day of listing
Relief for income and chargeable gains
Relief for loan interest
Buy interest in close company
Interest in employee-controlled company
Relocation benefits
No change in residence due to cessation of employment
Remission of tax, HMRC's delay in using information
Removal of referendum requirement
Remuneration trust
Repayment
Repayment claims
Repayment supplement
Repayments
Representative capacity, persons chargeable in
Bodies of persons
Personal representatives
Receivers
Residence status of PRs
Residential property businesses
Generally
Residuary legacies
Respondent, non-UK resident in 2005/06 tax year
Restricted securities
Restrictions on remittance basis
Retention of respondent's home in UK
Returning to the UK
Returns
Right of personal representatives to make a claim after the deceased's death
Sales of occupational income
Savings income
Generally
Schedular system (to 5 April 2005)
Scheme funds invested at scheme member's direction in preference shares of finance company
Scheme sanction charges
Scheme administrator reasonably believed that no unauthorised payment was being made
Scottish Parliament
Scottish rates
Scottish taxpayers
Seafarers
Security for payment of PAYE
Self-assessment
Self-assessment tax return
Self-employed flying instructor with office at home
Amounts assessed in relation to telephone expenses, excessive
Deductibility of travel expenses and telephone expenses
Disallowance of travel cost between home and two airfields
Discovery assessments properly made
Travel expenses incurred wholly and exclusively for purposes of self-employment
Self-employed income
Self-employment and employment distinguished
Set-off of losses
Settlor-interested trusts
Share loss relief
Share options
Shares in qualifying trading company
Special circumstances, meaning
Status of worker
Strike out application
Strike out application for late appeal
Strike out, appeal facts identical to case appealed by husband
Subcontractors
Sufficient records delivered
Supplementary decision
Tax avoidance scheme
Acquisition of shares and not money by employees
Capital allowances
Distribution of profit to members of an LLP
Dividends excluded from computation of income of partnership for tax purposes giving rise to a loss
Gifts to charity relief
Isle of Man double taxation arrangements
Partnership purchasing rights to dividends and receiving dividends
Partnership trading in short-dated securities
Payment of dividends on shares thereon to employees
Payment of manufactured overseas dividends
Provision of motor cars to members of the LLP
Purchase of dividend rights and receipt of dividends, transactions in the course of trade
Transaction
Tax charged on value of assets before date from which withdrawal of approval took effect
Tax compensation payment as part of foreign pension exempt from UK tax
Tax due on interest received, delayed payment of monies due under critical illness policy
Tax rates
Additional
Basic
Default
Dividend
Generally
Higher
Savings
Savings and dividend income
Scottish
Trust, dividend trust
Tax treatment of other expenses and capital expenditure
Taxability of payments to 'whistle blower' pursuant to order for interim relief under Employment Rights Act 1996, s. 129
Taxable income
Taxation of overseas dividends received by resident beneficiary of non-resident trust
Taxes covered
Taxi driver
Taxpayer carried on a trade commercial with a view to profit
Taxpayer employed in drainage and sewage industry
Taxpayer notice
Taxpayer's appeal against 3 inaccuracy penalties
Temporary non-residence
Termination of employment
Appellant claimed that payment made by employer not taxable, settle discrimination case
Compromise agreement signed after termination and payment of £200,000
Generally
Payment received in connection with termination of employment within ITEPA 2003, s. 401
Payment within ITEPA 2003, Pt. 6, Ch. 3 and chargeable to income tax
Receipt of cash and shares under Compromise Agreement
Termination payments
Timing of tax charge
Total income
Deductions
Outgoings eligible for relief
Trade or business
Trades carried on a commercial basis (Income and Corporation Taxes Act 1988)
Trading income
Transfer of trade as going concern
Transferee liable for delibarate inaccuracies of transferor
Transport workers
Travel expenses
Deductible to Income Tax (Earnings and Pensions) Act 2003, s. 338
Expenses incurred wholly and exclusively for purposes of self-employment
Self-employed consultant anaesthetist in private practice making journeys from home to hospitals where professional duties are carried out
Travel expenses of members of local authorities
Generally
Treated as paid
Treatment of agency workers
Treatment pf unidentified receipts as taxable income
Tribunal's discretion exercised to refuse an extension in the light of overriding objective of the Tribunal's rules
Tribunal's jurisdiction over mitigation
Trustees
Trustees, liability for tax
Trusts
Trusts other than absolute trusts
UK main rates
Additional rate
Basic rate
Higher rate
Scottish rate
Welsh rate
UK-US Double Tax Agreement (SI 2002/2848), art. 17
Unauthorised payment charge
Undeclared income
Under-deductions
Underdeclaration of takings
Underpayment caused by employer collecting and accounting for tax at basic rate
Understatement of income
Understatement of sales and rental income, deliberate
Unexplained income
Unpaid
Interest
Surcharges
Unpaid, recovery
Use of company assets by directors
Value added tax
Assessments on undeclared overseas interest
Assessments on unexplained deposits in overseas bank account
Associated penalties
Previous decision in principle allowing the appeals in part
Repayment of output tax accounted for but not properly due
Valueless shares acquired by taxpayer
Venture capital trust
Welsh rates
Additional rates
Commencement
Commencement of income tax provisions, referendum
Generally
Implementation and operation, reports
Income tax provision, commencement
Power to make provision
Referendum by assembly, proposal
Removal of referendum requirement
Social security
Welsh taxpayers
Withdrawal of relief under enterprise investment scheme