Keyword
7 decisions turning on self-assessment.
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 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, 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, Mr H E Manning, was born on 19 April 1938 and attained the age of 65 on 19 April 2003, shortly after the start of the 2003-04 tax year. He was self-employed throughout the period from 6 April 2003 to 5 April 2004…
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…