First Tier, Upper Tribunal and Court of Appeal Cases

Phipps (trading as Ocean Tilers) [2018] TC 06236

The First-tier Tribunal (FTT) partly allowed a taxpayer???s appeal against late filing penalties, finding that the taxpayer???s reliance on his accountant provided him with a reasonable excuse for the initial failures to file returns and in relation to the daily late filing penalties, but not for the six-month penalties by which time the taxpayer had received two daily penalty reminders.

Vowles [2017] TC 06123

The First-tier Tribunal (FTT) found that a taxpayer was not liable to tax on dividends and company car benefits because her receipt of them was controlled by her abusive partner. The FTT also held that its power to reduce an assessment under TMA 1970, s. 50(6) had to be interpreted broadly and therefore it could reduce the taxpayer???s declared tax liability. This is an interesting case and can have wider implications.

Khan Properties Ltd [2018] TC 06225

The First-tier Tribunal (FTT) allowed a taxpayer company’s appeal against a corporation tax late filing penalty. The FTT held that the penalty was not valid as it was issued automatically by HMRC???s computer system rather than by an authorised officer of HMRC. This is an interesting case with wider implications.

Queen??s Club Ltd [2017] TC 06119

The First-tier Tribunal (FTT) allowed the appeal against HMRC??s decision that VAT incurred on renovating a cafe and two bars should be recovered using the Club??s partial exemption method. The VAT was held to be wholly attributed to taxable supplies made by the Club, and thus was fully recovered.

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