Keyword
11 decisions turning on income-tax.
BOH Investments Ltd was wholly owned by Mr Gary Quillan, who was also its sole director. On 16 January 2017 BOH passed a resolution for voluntary winding up and Andrew Rosler of Ideal Corporate Solutions Limited was appointed…
The appellant, Darren Demetriou, was a partner in the solicitors' firm Hunt & Hunt from 2000 until 31 August 2005. He accepted that he had caused money to be transferred to a client of the firm to which that client was not…
Michael Fallon, appearing in person, appealed against a 5% income tax surcharge of £84.80 imposed on £1,696 of unpaid tax for the 2008-2009 tax year. HM Revenue and Customs had, for reasons unexplained at the hearing, removed the…
Norman Bruce, trading as Norrie Bruce Plant Hire, appealed against HMRC's decision to cancel his registration for gross payment under the Construction Industry Scheme, made under sections 66 and 67 of the Finance Act 2004. The…
The Appellant, Nicholas Ogden, has been resident in Jersey since 1988 and was employed by WorldPay, a company he had founded, through its Jersey entity, holding no UK bank accounts. In 2001 RBS launched a hostile takeover of…
The appellant received a lump sum payment of £11,953.85 in early 2004 from his then employer, Barkland Limited, which had contracted to make contributions into his pension scheme but had failed to do so. As the company was going…
The appellant, Mr Shamim Ahmed, was issued with notices of assessment by HMRC on 30 November 2009 in respect of the 2004/05 and 2005/06 tax years. Each notice included a table showing how the amounts charged had been calculated…
Mr Derek William Hankinson was a successful businessman who had risen from electrician to managing director of Bison Limited, a manufacturer of pre-stressed concrete flooring, arranging a management buy-out in 1985 and…
Richard Madeley and his wife Judith Finnigan, the television presenters, presented ITV's morning magazine programme "This Morning" from 1993 until 2001 under separate contracts of employment with Granada Television Limited, and…
The appellant, James S Moffat, was a former employee of Fife Scottish Omnibuses Limited, a subsidiary of Scottish Bus Group Limited, and a member of the Scottish Transport Group Pension Fund. Following the enactment of the…
This was an ex parte application by the Commissioners for HM Revenue and Customs for consent under section 20(8A) of the Taxes Management Act 1970 to serve Notices on a Financial Institution and two named UK subsidiaries…