Keyword
14 decisions turning on penalties.
Mr Hill was the scheme administrator of the Molten Metal 2012 Pension Scheme and Mr McCracken the scheme administrator of the DMI Pension Scheme. HMRC issued each of them an information notice in January 2018. At the time Liddell…
The appellant, Mr Andrew Burridge, arrived at Terminal 2 of Manchester Airport on 15 April 2024 on a flight from Banjul, Gambia, having travelled there on a visit organised by his local church to deliver electrical kitchen goods…
The appellant, Mr John Robert Pascual, lived in Gateshead and had formerly worked on a North Sea oil platform on a high salary until an accident left him unemployable in that industry, though he retained substantial savings and…
Contour Business Interiors, a contractor within the Construction Industry Scheme, was required to file monthly CIS returns with HMRC. In January 2010 it appointed new agents, George H.W. Griffith Ltd, trading as Griffith &…
Durnbrae Limited appealed against an employer's penalty of £500 imposed for the late online submission of its P35 return for 2009/2010. The filing date was 19 May 2010, but the return was not submitted online until 6 October…
Somercombe OTS No 39 Limited went into liquidation on 21 May 2009, triggering an obligation to file a corporation tax return for the accounting period 1 April 2009 to 21 May 2009, due on 21 May 2010. Eric Brightwell was appointed…
An Chen and Lin Chen, trading in partnership as Wai Ho Takeaway from premises in Front Street, Klondyke, Cramlington, applied to register the partnership for VAT by a form VAT1 submitted on their behalf by Liu & Company…
The Appellants, Mr Balvinder Malhi and Mrs Jaswinder Kaur, were partners in the Bruntsfield nursing home. Following an HMRC enquiry into the partnership return for the year ending 31 March 2005 and the Appellants' personal…
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, Stephen Simmons, traded as SJS Motors, a motor dealing business. He had been the sole director of SJS Motors Ltd, which ceased trading and cancelled its VAT registration in 2000. Thereafter the appellant carried on…
Kidease Ltd applied to be registered for VAT from 1 February 2001, describing its main business activity as childcare and the provision of workplace nurseries. Its only employees were its two directors, Mr Atkey and Mrs Pattrick…
The appellants, C Prebble and H Prebble, traded in partnership and were assessed to a civil penalty for dishonest conduct by the Commissioners of Customs and Excise. The penalty notice, issued on 14 July 1998, was a single…
The appellant, Mehmet Gurbuz, traded as "Deal Kebab and Pizza House", providing hot food from premises in high street, Deal, from 21 July 1999, the business having been taken over as a going concern from Mustafa Deniz, who had…
Ramiz Uddin traded as the Diwan-E-Am, an Indian restaurant in Croydon, and had been registered for VAT from 20 November 1995. Daily takings were recorded from duplicate meal slips, totalled by staff, entered in a loose-leaf book…