Keyword
28 decisions turning on reasonable-excuse.
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, Morris Aberdeen trading as Morris Roots Natural Hair, is a sole trader carrying on business at 184 Tooting High Street, London. The appellant was required to submit a re-declaration of compliance with its automatic…
IMI Frank's Carwash Limited, a new business, became subject to the employer duties under the workplace pensions legislation with a duties start date of 1 April 2025 and a deadline of 1 September 2025 for submitting its…
Westbury Collections Ltd, a debt collection business incorporated in February 2019 and VAT-registered from 14 February 2019, appealed against VAT default surcharges totalling £19,395.60 imposed under section 59 of the Value Added…
Cogefin (Bermuda) Limited was incorporated in Bermuda in February 1996 as an exempted company wholly owned by the Poole Family Trust, of which Mr Giuseppe Ciardi was the economic settlor and beneficiary. It was funded with some…
Mrs H Paneser appealed to the First-tier Tribunal (Tax Chamber) against a surcharge imposed by the Commissioners for Her Majesty's Revenue and Customs for the late payment of income tax for the tax year ending 5 April 2009. Her…
Blaze Group Holdings Ltd appealed against VAT default surcharges imposed by HM Revenue and Customs in respect of the VAT periods 06/10, 09/10 and 12/10. The appellant's managing director, Mr Fred Allen, was telephoned on 28…
The appellant, Pickquick Carriers Ltd, had previously traded as Pickwick Carriers before being purchased by Pickwick Carriers Limited on 31 July 2009. It employed a book-keeper on whom it relied to make its tax returns. Its…
The appellant, The Horseshoe Inn and Lodge Limited, appealed against penalties imposed by HM Revenue and Customs for the late delivery of its Corporation Tax returns for two accounting periods. Flat rate penalties of £200 were…
The appellant, Kinlet Properties Limited, was an employer required to file a PAYE end of year return (form P35) for the tax year 2009/10 with HMRC. The return was due by 19 May 2010 but was not delivered until 15 October 2010…
The appellant, Waring Investments Ltd, was an employer which paid employees and accounted for PAYE and National Insurance to HMRC. It was accordingly required by regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003…
Mr Graham Roth, trading as Phillips Roth & Company, appealed to the First-tier Tribunal (Tax Chamber) against three VAT default surcharges imposed by the Commissioners for Her Majesty's Revenue and Customs in respect of the…
Mr Gary Knapper appealed against two default surcharges imposed by HMRC under section 59C of the Taxes Management Act 1970 in respect of the late payment of income tax for the 2007/08 tax year. It was common ground that his…
Hoar Cross Parish Council, the appellant, employed staff and was accordingly required to file an employer's annual return, form P35, for the tax year 2009/10. Under regulation 73(1) of the Income Tax (Pay As You Earn) Regulations…
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 &…
The appellant, Mr Alan Thomas Davies, is a contractor who has traded within the new Construction Industry Scheme and employed subcontractors since the scheme began on 6 April 2007. Under regulation 4(1) of the Income Tax…
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…
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…
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…
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, 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…
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 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…
Adrel Ltd appealed against default surcharges imposed by the Commissioners for Her Majesty's Revenue & Customs in respect of VAT due for the periods 08/05 and 11/05. The company's case, as it emerged from the papers, was that the…
The appellant traded as The Vintry, the trading name of The Vintry Wine Company Limited, a small UK wine merchant with a turnover at the relevant time of about £500,000 a year, which produced a loss in 2004 and a small profit in…
The appellant, Miss Usha Devi Teji, was formerly a practising barrister. Following the birth of a child in 1995 she developed endometriosis, a gynaecological complaint causing extreme pain and requiring regular surgery, with…
Impact Services Ltd appealed to the VAT and Duties Tribunal at the London Tribunal Centre against a decision of the Commissioners of Customs and Excise imposing a default surcharge in respect of value added tax. The appeal was a…