Archives: Employment, Personal Tax, Pensions, NIC, CIS

May 2012

• The Single Income Tax: Final report of the 2020 Tax Commission (large pdf file) - (21/05/2012)
• Tax reformers seek flat rate 30% tax rate on earnings, with no NIC - (21/05/2012)
• Details of amendments to HMRC’s PAYE Manual - (18/05/2012)
• Details of amendments to the Self Assessment Manual - (17/05/2012)
• HMRC’s Basic PAYE Tools updated - (17/05/2012)
• Capital losses – Mansworth v Jelley: cases under enquiry: update May 2012: CIOT report - (16/05/2012)
• Pensions: The Finance Act 2004, Section 180(5) (Modification) Regulations 2012 - (16/05/2012)
• Company Car Tax: Security Enhanced Cars - (12/05/2012)
• Employment-Related Shares & Securities Bulletin: May 2012 - (12/05/2012)
• Employer Helpbook for Statutory Sick Pay - (12/05/2012)
• Details of amendments to the Tax Credit Technical Manual - (10/05/2012)
• Details of amendments to the New Tax Credits Claimant Compliance Manual - (10/05/2012)
• IR35: new guidance and tests from HMRC: Business entity tests and example scenarios - (09/05/2012)
• Salary sacrifice scheme being implemented for NI Civil Servants as part of TaxSmart Initiative - (09/05/2012)
• Overseas pension schemes: new HMRC guidance (Tax Information and Impact Note) - (08/05/2012)
• Company Cars 2012-13: new edition of Ray Chidell’s book just published - (04/05/2012)
• Details of amendments to the Collection of Student Loans Manual - (04/05/2012)
• Directors’ Loan Account Toolkit updated by HMRC - (04/05/2012)
• Property Rental Toolkit updated by HMRC - (04/05/2012)
• CIOT receives HMRC apology re incorrect penalties for late SA returns - (02/05/2012)
• ISA Bulletin 43 published, with details re Annual Return of Information and Junior ISAs - (02/05/2012)
• Scotland Act 2012 receives Royal Assent, giving future powers to set income tax rates and to raise other taxes - (02/05/2012)
• Details of amendments to Employment Income Manual, including household expenses, chargeable overseas earnings, nurses, lorry drivers - (02/05/2012)
• Employment tax: car or goods vehicle: appeal fails on facts: Jones v HMRC [2012] UKFTT 265 (TC) - (01/05/2012)
• PAYE: employer liability: non-deduction of tax: appeal dismissed: David A Marshall Jeweller Ltd v HMRC [2012] UKFTT 262 (TC) - (01/05/2012)

April 2012

• Lapdancer held to be an employee by appeal Tribunal in Quashie v Stringfellows Restaurants Ltd [2012] UKEAT 0289_11_2604 - (30/04/2012)
• CIOT press release: Tax information obligations will present problems for small employers - (27/04/2012)
• Pensions: Draft regulations – age 75 and drawdown reforms and non-UK pension schemes - (26/04/2012)
• Agent Update 29, incl. PAYE real time info pilot - (24/04/2012)
• Share-based earnings after cessation of employment: new HMRC guidance - (24/04/2012)
• Details of amendments to Employment Status Manual re teachers, lecturers and tutors - (23/04/2012)
• How HMRC handle tax credits overpayments - (20/04/2012)
• Details of amendments to Tax Credit Technical Manual - (20/04/2012)
• Income tax penalty: late return: no evidence that return was received: appeal allowed: Marshall v HMRC [2012] UKFTT 237 (TC) - (20/04/2012)
• Income tax: late PAYE return: no reasonable excuse: Little Comberton Parish Council v HMRC [2012] UKFTT 241 (TC) - (20/04/2012)
• CIS: penalties for late returns: appeal dismissed: First in Service Ltd v HMRC [2012] UKFTT 250 (TC) - (20/04/2012)
• Closure notice: absence of evidence: HMRC behaviour not perverse or in bad faith: appeal dismissed: Ebrill v HMRC [2012] UKFTT 240 (TC) - (20/04/2012)
• Extensive changes to PAYE Manual (for internal HMRC use) - (18/04/2012)
• US Senate rejects proposal for minimum 30% tax charge for highest earners - (17/04/2012)
• ISA Bulletin 42 now available - (17/04/2012)
• Details of amendments to Self Assessment Manual - (17/04/2012)
• Self assessment: late filing penalty: PIN problems not a reasonable excuse in the circumstances: Maher v HMRC [2012] UKFTT 232 (TC) - (16/04/2012)
• Company cars: shared ownership: Vasili principle: GR Solutions Ltd v HMRC [2012] UKFTT 234 (TC) - (16/04/2012)
• Penalty: late income tax return: inability to get immediate appointment with HMRC office: appeal allowed: Bentley v HMRC [2012] UKFTT 233 (TC) - (16/04/2012)
• Termination payment: whether in connection with termination of employment (no): whether earnings (yes): Bovey v HMRC [2012] UKFTT 226 (TC) - (16/04/2012)
• Employer Bulletin Issue 41 - (16/04/2012)
• Details of amendments to HMRC’s NIC Manual - (16/04/2012)
• PAYE for employers: PAYE and NICs Securities guidance published by HMRC - (13/04/2012)
• HMRC initiative “to improve services to customers following bereavement” (PAYE & self assessment) - (11/04/2012)
• Child Tax Credit and Working Tax Credit: April 2012 version of HMRC guidance - (07/04/2012)
• Changes to QROPS scheme - (06/04/2012)
• Pooled cars: NIC: conditions not met: Time For Group Ltd v HMRC [2012] UKFTT 214 (TC) - (05/04/2012)
• PAYE and personal income and gains: failure to keep records: appeals allowed in part: Hassan v HMRC [2012] UKFTT 222 (TC) - (05/04/2012)
• Penalty: late return: reasonable excuse at first but not throughout period of default: appeal dismissed: Blakemore v HMRC [2012] UKFTT 217 (TC) - (05/04/2012)
• Income tax: Post Office closure: payment re loss of office: concessionary tax treatment: appeal dismissed: Bimson v HMRC [2012] UKFTT 216 (TC) - (05/04/2012)
• Cap on unlimited income tax reliefs: HMRC and Treasury issue joint statement - (05/04/2012)
• Herbert Smith provide useful round-up of pensions issues - (04/04/2012)
• Benefits and Credits Consultation Group minutes for 25 January 2012 - (03/04/2012)
• SI 2012/867: NIC for share fishermen - (03/04/2012)
• National Insurance: the UK to extend new Social Security rules to Switzerland - (02/04/2012)

March 2012

• CIS: gross payment status: compliance test not met: appeal dismissed: Forsyth v HMRC [2012] UKFTT 209 (TC) - (31/03/2012)
• Improving your payroll data: HMRC guidance - (30/03/2012)
• Pension Schemes: further HMRC guidance re fixed protection and death in service benefits - (30/03/2012)
• Tax credits April 2012 changes: updated working hours rules for carers - (30/03/2012)
• Seafarers: earnings deduction: EU/EEA: HMRC change of practice - (30/03/2012)
• Pension Schemes Newsletter 53 (April 2012) - (30/03/2012)
• NIC: SSP: normal weekly earnings: appeal dismissed: Spence v HMRC [2012] UKFTT 213 (TC) - (30/03/2012)
• NIC: married woman: election re reduced rate: appeal dismissed: Reynolds v HMRC [2012] UKFTT 196 (TC) - (30/03/2012)
• PAYE: shadow director (yes) but reduction allowed in amount of deemed payments: Rangos v HMRC [2012] UKFTT 198 (TC) - (30/03/2012)
• Loan interest: associated company: material interest: appeal allowed: Nowosielski v HMRC [2012] UKFTT 212 (TC) - (30/03/2012)
• CIS: sums representing materials: excessive amounts: appeal dismissed: Flemming & Son Construction (West Midlands) Ltd v HMRC [2012] UKFTT 205 (TC) - (30/03/2012)
• PAYE: late P35: incomplete evidence: reasonable belief: appeal allowed: Bellchambers v HMRC [2012] UKFTT 204 (TC) - (30/03/2012)
• Details of amendments to the Registered Pension Schemes Manual - (29/03/2012)
• Finance Bill 2012 – Explanatory Notes - (29/03/2012)
• Finance Bill published (for FA 2012) (pdf version) - (29/03/2012)
• Finance Bill published (for FA 2012) (html version with hyperlinks) - (29/03/2012)
• SI 2012/794: The Qualifying Care Relief (Specified Social Care Schemes) (Amendment) Order 2012 - (28/03/2012)
• SI 2012/915: implements increase in car fuel benefit multiplier from £18,800 to £20,200 - (28/03/2012)
• HMRC consultation re Gift Aid Small Donations Scheme - (28/03/2012)
• Tax credits – time limit for providing account details - (28/03/2012)
• Pensions: short service refund lump sums: from April 2012: HMRC guidance - (23/03/2012)
• Termination payment: £30,000 exemption: whether payment included repayment of investment: appeal dismissed: Reid v HMRC [2012] UKFTT 182 (TC) - (23/03/2012)
• Farm losses: succession to trade: sideways loss relief: no direction issued by HMRC under reg. 72 of PAYE regs: Howes v HMRC [2012] UKFTT 179 (TC) - (23/03/2012)
• Income tax surcharge: no reasonable excuse: Dovey v HMRC [2012] UKFTT 190 (TC) - (23/03/2012)
• Income tax: whether private bank statements were statutory records: yes: Beckwith v HMRC [2012] UKFTT 181 (TC) - (23/03/2012)
• PAYE penalty: not “plainly unfair”: Bailey v HMRC [2012] UKFTT 186 (TC) - (23/03/2012)
• Can tax cuts alone make people better off? Analysis from CIOT’s LITRG - (22/03/2012)
• Pensions: lifetime allowance and fixed protection: time running out to tell HMRC - (22/03/2012)
• Details of amendments to HMRC’s CIS Reform Manual - (21/03/2012)
• Dual contracts: record keeping, enquiries, completion of Self Assessment Returns and interpretation of “merely incidental” duties - (21/03/2012)
• Employers will be told sooner about late PAYE returns - (20/03/2012)
• HMRC Pensions Newsletter 52 (March 2012) - (20/03/2012)
• Important HMRC change of practice re PAYE penalties - (19/03/2012)
• SI 2012/820: The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012 - (19/03/2012)
• SI 2012/821: The Social Security (Contributions) (Amendment No 3) Regulations 2012 - (19/03/2012)
• SI 2012/822: The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 - (19/03/2012)
• Countdown Bulletin Issue 6 – Abolition of contracting-out for Defined Contribution Schemes - (16/03/2012)
• SI 2012/817: The Social Security (Contributions) (Amendment No. 2) Regulations 2012 - (16/03/2012)
• Income tax: late payment surcharge: no reasonable excuse: Metelerkamp v HMRC [2012] UKFTT 171 (TC) - (15/03/2012)
• PAYE: late return: financial difficulties: no reasonable excuse: Eurotex Trading Ltd v HMRC [2012] UKFTT 172 (TC) - (15/03/2012)
• CIS: late monthly return: penalties: counting of subcontractors: appeal dismissed: Westwood Houses Ltd v HMRC [2012] UKFTT 166 (TC) - (15/03/2012)
• Pensions: new Annual Allowance Guidance published by HMRC - (15/03/2012)
• PAYE: HMRC delays: is a penalty reduction justified? - (15/03/2012)
• SI 2012/824: The Social Security (Suspension of Payment of Benefits and Miscellaneous Amendments) Regulations 2012 - (15/03/2012)
• SI 2012/823: The Social Security (Industrial Injuries) (Dependency) (Permitted Earnings Limits) Order 2012 - (15/03/2012)
• SI 2012/817: The Social Security (Contributions) (Amendment No. 2) Regulations 2012 - (15/03/2012)
• SI 2012/816: The Social Security (Categorisation of Earners) (Amendment) Regulations 2012 - (15/03/2012)
• SI 2012/807: The Social Security (Contributions) (Re-rating) Order 2012 - (15/03/2012)
• SI 2012/804: The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations - (15/03/2012)
• Details of amendments to PAYE Manual - (13/03/2012)
• HMRC guidance re transfers of funds to overseas pension schemes - (13/03/2012)
• Details of amendments to Self Assessment Manual - (13/03/2012)
• Employment status: unfair dismissal: working abroad: jurisdiction: Supreme Court rules in Ravat v Halliburton Manufacturing and Services Ltd (Rev 1) [2012] UKSC 1 - (13/03/2012)
• SI 2012/573: The Social Security (Contributions) (Amendment) Regulations 2012 - (12/03/2012)
• Updated HMRC toolkits: Expenses & Benefits from Employment, and NICs and Statutory Payments - (12/03/2012)
• Self assessment: late payment surcharge: no reasonable excuse: no evidence of time to pay agreement: appeal dismissed: Thakrar v HMRC [2012] UKFTT 158 (TC) - (12/03/2012)
• PAYE: ESC A19: jurisdiction of Tribunal to determine appeal re refusal to apply concession: Prince & Ors v HMRC [2012] UKFTT 157 (TC) - (12/03/2012)
• PAYE: travel and subsistence: temporary workplace: appeal dismissed: Long v HMRC [2012] UKFTT 148 (TC) - (12/03/2012)
• PAYE: penalties for late return: not “plainly unfair”: appeal rejected: Hardakers (Horsforth) Ltd v HMRC [2012] UKFTT 164 (TC) - (12/03/2012)
• PAYE: late payment: no reasonable excuse: CV Staff Services Ltd (t/a Minster Cleaning Services) v HMRC [2012] UKFTT 151 (TC) - (12/03/2012)
• Reducing high rate pensions tax relief: a range of views - (12/03/2012)
• SI 2012/705: The Individual Savings Account (Amendment) Regulations 2012 (increased subscription limits) - (12/03/2012)
• PAYE: late P35: no reasonable excuse: Gladwyn (t/a Peter Gladwyn Builders) v HMRC [2012] UKFTT 69 (TC) - (10/03/2012)
• Benefits in kind: the Baldorino decision serves as a timely reminder of how costly it can be to get the paperwork wrong - (10/03/2012)
• PAYE: late payments: cash flow: penalties harsh but not plainly unfair: Chieftain Trailers Ltd v HMRC [2012] UKFTT 132 (TC) - (09/03/2012)
• PAYE: late return: HMRC delays not amounting to a reasonable excuse: Boyd v HMRC [2012] UKFTT 131 (TC) - (09/03/2012)
• PAYE: reasonable excuse: Ray Chidell blog post re recent case law - (09/03/2012)
• Details of amendments to the Statutory Payments Manual - (08/03/2012)
• HMRC’s Pension Schemes Newsletter (March 2012) incl. early release pensions, fixed protection, automatic enrolment, etc - (08/03/2012)
• Amendments made to CWG2 (2012) Employer Further Guide to PAYE and NICs - (07/03/2012)
• PAYE: late filing penalties: no reasonable excuse but appeal allowed in part: RA and JC Atkinson Ltd (t/a Minster Cleaning Services) v HMRC [2012] UKFTT 140 (TC) - (07/03/2012)
• PAYE: late annual return: sent in “test” mode: reasonable excuse (HMRC definition too narrow): appeal allowed: Lifesmart Ltd v HMRC [2012] UKFTT 137 (TC) - (07/03/2012)
• Income tax: late payment surcharge: no reasonable excuse: Hastings-Evans v HMRC [2012] UKFTT 135 (TC) - (07/03/2012)
• PAYE: late return: unfair HMRC delays: appeal allowed in part: Dent (t/a Tony’s Meats) v HMRC [2012] UKFTT 139 (TC) - (07/03/2012)
• PAYE: late payment penalties: cash flow and administrative problems not a reasonable excuse: Aquila Processing Ltd v HMRC [2012] UKFTT 142 (TC) - (07/03/2012)
• Employee share schemes: review by Office of Tax Simplification - (07/03/2012)
• Employee benefit trusts: HMRC guidance re disguised remuneration - (07/03/2012)
• Employee benefit trusts: HMRC guidance post Dextra Accessories decision - (07/03/2012)
• SI 2012/573: The Social Security (Contributions) (Amendment) Regulations 2012 - (06/03/2012)
• SI 2012/522: The Registered Pension Schemes (Authorised Payments) (Amendment) Regs 2012 - (05/03/2012)
• Ray Chidell blog to cover mostly employment taxes and capital allowances issues - (05/03/2012)
• PAYE return: penalty: no reasonable excuse but penalty reduced: Midshire Decor Ltd v HMRC [2012] UKFTT 115 (TC) - (01/03/2012)
• Late return: penalty: no reasonable excuse: McLarnon v HMRC [2012] UKFTT 119 (TC) - (01/03/2012)
• Income tax: late payment surcharge: appeal allowed (just): Lyons v HMRC [2012] UKFTT 121 (TC) - (01/03/2012)
• Income tax: penalty: whether error careless: appeal dismissed: Hackett v HMRC [2012] UKFTT 122 (TC) - (01/03/2012)
• Income tax: seafarers’ earnings deduction: whether vessel and offshore installation: no: appeal allowed: Davies v HMRC [2012] UKFTT 127 (TC) - (01/03/2012)
• Lecturers, teachers etc: categorisation: Tax Information and Impact Note - (01/03/2012)
• Details of amendments to the Employee Share Schemes User Manual - (01/03/2012)
• Qualifying Recognised Overseas Pension Schemes (QROPS): updated list - (01/03/2012)

February 2012

• Advisory fuel rates from 1 March 2012 - (29/02/2012)
• Company Cars book by Ray Chidell, including details for 2012-13 - (29/02/2012)
• PAYE: late payment: ignorance etc not a reasonable excuse: Meteor Capital Group Ltd v HMRC [2012] UKFTT 101 (TC) - (28/02/2012)
• Employment status case: provision of construction services: relationship was one of employment: Eric Newman Developments Ltd v HMRC [2012] UKFTT 111 (TC) - (28/02/2012)
• Pensions: early funds release: joint warning from HMRC and pensions regulator - (27/02/2012)
• Updated guidance on Gift Aid and new model declarations - (24/02/2012)
• Reimbursing additional household expenses: limit increasing to £4pw - (24/02/2012)
• Details of amendments to the Tax Credits Manual - (24/02/2012)
• National Employment Savings Trusts: draft regs published - (22/02/2012)
• SA Donate to close in April 2012 - (22/02/2012)
• Pension savings: fixed protection as lifetime limit reduces from April 2012 - (22/02/2012)
• Employer Asset-backed Pension Contributions: changes from 22 February 2012 - (22/02/2012)
• PAYE for Employers: HMRC amend guidance for 2012-13 - (22/02/2012)
• Income tax: late payment: family bereavement not accepted as reasonable excuse: Williamson v Revenue & Customs [2012] UKFTT 14 (TC) - (21/02/2012)
• Lloyd’s Equalisation Reserves: draft tax regulations published - (20/02/2012)
• Diesel hybrid cars now accepted as type A for 2011-12 onwards - (20/02/2012)
• R&C Brief 02/12: HMRC change of policy: smartphones now accepted as “mobile phones” for benefit in kind purposes - (20/02/2012)
• Amendments to PAYE Settlements Agreements Manual (repayment time limits) - (16/02/2012)
• Income tax: late payment surcharge: time to pay agreement: appeal allowed: Metcalfe v HMRC [2012] UKFTT 97 (TC) - (15/02/2012)
• PAYE: late P35: evidence: no reasonable excuse: Dunseverick Baptist Church v HMRC [2012] UKFTT 98 (TC) - (15/02/2012)
• Closure notice: late appeal: refused: Porter v HMRC [2012] UKFTT 87 (TC) - (15/02/2012)
• Details of amendment to PAYE manual - (15/02/2012)
• Lecturers, teachers, instructors: categorisation of earners: responses to HMRC consultation - (14/02/2012)
• NIC: self-employed entertainers: Class I NIC: upper tribunal: ITV Services Ltd v HMRC [2012] UKUT 47 (TCC) - (14/02/2012)
• CIOT comments on FB 2012 draft clauses - (13/02/2012)
• Capital losses (Mansworth v Jelley): cases under enquiry: CIOT publish HMRC letter re revised treatment - (13/02/2012)
• Specialist tax titles from Claritax Books (capital allowances, SDLT, Tax Chamber Hearings, FHLs, Company Cars, and more) - (10/02/2012)
• Employment status: overseas workers: jurisdiction of Employment Tribunal: Supreme Court ruling: Ravat v Halliburton Manufacturing and Services Ltd [2012] UKSC - (09/02/2012)
• Details of amendments to Tax Credits Manual (Feb 2012) - (09/02/2012)
• Self assessment: overpayment relief: one new condition added - (09/02/2012)
• “New powers to tackle PAYE dodgers” - (09/02/2012)
• Self assessment: late filing penalty: return first submitted with missing pages: appeal dismissed: Twinn v HMRC [2012] UKFTT 67 (TC) - (07/02/2012)
• Income tax: late payment surcharge: no reasonable excuse: Turcan v HMRC [2012] UKFTT 81 (TC) - (07/02/2012)
• PAYE: late P35: unaware that online filing was unsuccessful: appeal allowed: Send Project v HMRC [2012] UKFTT 78 (TC) - (07/02/2012)
• CGT rollover relief, and calculation of benefit re living accommodation: Pems Butler Ltd & Ors v HMRC [2012] UKFTT 73 (TC) - (07/02/2012)
• Tax avoidance: PAYE and NIC: appeals dismissed: Manthorpe Building Products Ltd v HMRC [2012] UKFTT 82 (TC) - (07/02/2012)
• PAYE: late P35: no reasonable excuse: Key One Property (NI) Ltd v HMRC [2012] UKFTT 77 (TC) - (07/02/2012)
• NIC: whether payments made in error: change in law: appeal dismissed: Howell v HMRC [2012] UKFTT 75 (TC) - (07/02/2012)
• Self assessment: penalties: appeal dismissed: Hawkins v HMRC [2012] UKFTT 68 (TC) - (07/02/2012)
• PAYE: late return: online filing difficulty not a reasonable excuse: Gladwyn (t/a Peter Gladwyn Builders) v HMRC [2012] UKFTT 69 (TC) - (07/02/2012)
• Company car: determination of level of benefit: evidence: appeal dismissed: Baldorino v HMRC [2012] UKFTT 70 (TC) - (07/02/2012)
• Draft legislation published re Seed EIS - (07/02/2012)
• Emoluments: tax avoidance: transfer of shares: readily convertible asset: Aberdeen Asset Management PLC v HMRC [2012] UKUT 43 (TCC) - (07/02/2012)
• Tax guide re Furnished Holiday Lettings, by John Endacott - (06/02/2012)
• HMRC release “Pension savings annual allowance calculator” - (06/02/2012)
• HMRC news release: P45 reprieved - (06/02/2012)
• Employment status: Upper Tribunal confirms earlier Weightwatchers decision - (06/02/2012)
• LITRG issues guide to checking your 2012-13 tax code - (03/02/2012)
• Company Cars book, by Ray Chidell: tax rules for 2011-12 and 2012-13 - (02/02/2012)
• CIOT comments regarding Pensions draft legislation released in December - (02/02/2012)
• SI 2012/215: The Automatic Enrolment (Miscellaneous Amendments) Regulations 2012 - (02/02/2012)
• “A key package of regulation to help employers prepare for automatic enrolment into workplace pensions” (DWP guidance) - (02/02/2012)
• LLP: fixed share equity partner: not an employee: Tiffin v Lester Aldridge LLP - (01/02/2012)

January 2012

• Official rate of interest stays at 4% for 2012-13 (confirmed on HMRC’s What’s New page) - (31/01/2012)
• Careless error on return: penalty upheld: David Parker v HMRC [2011] UKFTT 829 (TC) - (30/01/2012)
• HMRC booklet re Statements of Practice updated - (30/01/2012)
• NIC Class 1 thresholds for 2012-13: draft SI gives new figures - (30/01/2012)
• PAYE: late return: appeal allowed in part: Wade (t/a Adel Playgroup Association) v HMRC [2012] UKFTT 59 (TC) - (30/01/2012)
• PAYE: late payment: appeal allowed in part: Trio Offset Ltd v HMRC [2012] UKFTT 60 (TC) - (30/01/2012)
• PAYE: late payment: appeal allowed in part: Rodney Warren & Co v HMRC [2012] UKFTT 57 (TC) - (30/01/2012)
• Income tax: closure notice: application dismissed: Huan v HMRC [2012] UKFTT 62 (TC) - (30/01/2012)
• PAYE: late filing penalty: appeal dismissed: Contract Engineering Services (Scotland) Ltd v HMRC [2012] UKFTT 53 (TC) - (30/01/2012)
• PAYE: late filing penalty: appeal dismissed: Chatthas Ltd v HMRC [2012] UKFTT 56 (TC) - (30/01/2012)
• PAYE: late filing penalty: appeal dismissed: Carltone Consultancy Ltd v HMRC [2012] UKFTT 61 (TC) - (30/01/2012)
• EIS: property development: whether funds “employed”: appeal dismissed: Benson Partnership Ltd v HMRC [2012] UKFTT 63 (TC) - (30/01/2012)
• PAYE: late return: no reasonable excuse: Speed Enterprise Ltd v HMRC [2012] UKFTT 31 (TC) - (26/01/2012)
• Income tax: settlor interested trust: ICTA 1988, s. 660A: appeal dismissed: Rogge & Ors v HMRC [2012] UKFTT 49 (TC) - (26/01/2012)
• PAYE: late return: erroneous HMRC advice and HMRC delay: appeal allowed: McStay v HMRC [2012] UKFTT 48 (TC) - (26/01/2012)
• PAYE: late annual return: inactive scheme: no reasonable excuse: Davidson (t/a Secta Services) v HMRC [2012] UKFTT 35 (TC) - (26/01/2012)
• Income tax: large redundancy payment: careless error on return: appeal dismissed: Cobb v HMRC [2012] UKFTT 40 (TC) - (26/01/2012)
• PAYE: penalty for late return: appeal allowed in part: Atlas Industrial Services Ltd Pension Scheme v HMRC [2012] UKFTT 39 (TC) - (26/01/2012)
• PAYE: share-based payments: HMRC Questions & Answers - (26/01/2012)
• DWP issues revised timetable re obligatory workplace pensions - (26/01/2012)
• Draft SI published re enactment of ESCs - (24/01/2012)
• Mansion tax “still very much on the agenda” says Cable - (23/01/2012)
• The Excise Duties (Road Fuel Gas) (Reliefs) (No. 2) Regs 2011 - (23/01/2012)
• Late payment surcharge: no reasonable excuse: Wicks v HMRC [2012] UKFTT 10 (TC) - (20/01/2012)
• PAYE: late return: fairness: Oxfam principle: appeal allowed in part: Stump v HMRC [2012] UKFTT 27 (TC) - (20/01/2012)
• PAYE: late payment: no reasonable excuse or special circumstances: St John Patrick Publishers Ltd v HMRC [2012] UKFTT 20 (TC) - (20/01/2012)
• CIS late filing penalty: no reasonable excuse: Regan v HMRC [2012] UKFTT 21 (TC) - (20/01/2012)
• Employment tax: temps: dispensations: travel & subsistence: permanent workplaces: Reed Employment Plc & Ors v HMRC [2012] UKFTT 28 (TC) - (20/01/2012)
• NIC: married woman’s election: appeal dismissed: Prochazka v HMRC [2012] UKFTT 4 (TC) - (20/01/2012)
• PAYE: late payment: no reasonable excuse: N Sign Ltd v HMRC [2012] UKFTT 16 (TC) - (20/01/2012)
• PAYE: late return: reasonable excuse: appeal allowed: Mayfield Parish Church v HMRC [2012] UKFTT 3 (TC) - (20/01/2012)
• PAYE: late return: reasonable excuse: appeal mostly allowed: Marshall (t/a Friday Field Stables) v HMRC [2012] UKFTT 15 (TC) - (20/01/2012)
• Late payment surcharge: no reasonable excuse: London v HMRC [2012] UKFTT 24 (TC) - (20/01/2012)
• Late payment surcharge: HMRC failing to prove payment date: appeal allowed: Jackson v HMRC [2012] UKFTT 23 (TC) - (20/01/2012)
• Late payment surcharge: no reasonable excuse: Hutley v HMRC [2012] UKFTT 25 (TC) - (20/01/2012)
• Late payment surcharge: time to pay: HMRC delay: appeal allowed: Cornes v HMRC [2012] UKFTT 2 (TC) - (20/01/2012)
• PAYE: late payment: no reasonable excuse but proportionality being considered: Compass Royston Travel Ltd v HMRC [2012] UKFTT 17 (TC) - (20/01/2012)
• Income tax surcharge: illness: reasonable foresight: appeal allowed: Coghill v HMRC [2012] UKFTT 7 (TC) - (20/01/2012)
• PAYE: late return: no reasonable excuse: Stuart Butler t/a LW Leisure v HMRC [2012] UKFTT 11 (TC) - (20/01/2012)
• PAYE: late P35: wrong year filed: no reasonable excuse: Blackwater Bindery Ltd v HMRC [2012] UKFTT 12 (TC) - (20/01/2012)
• PAYE: late filing penalty: no reasonable excuse: Urban Illustrate Ltd v HMRC [2011] UKFTT 779 (TC) - (20/01/2012)
• Relief at Source: project update: January 2012 - (19/01/2012)
• HMRC publish draft regs re changing PAYE codes re share-based payments post cessation of employment - (19/01/2012)
• January 2012 Submission deadlines – Pension Scheme Returns and Event Reports - (18/01/2012)
• NIC: Class 1: Polish worker in breach of visa conditions but appeal allowed in part: Hudziec v HMRC [2011] UKFTT 866 (TC) - (18/01/2012)
• PAYE under-deduction: employer failure to take reasonable care: Blanche v HMRC [2011] UKFTT 863 (TC) - (18/01/2012)
• Employment status: share fisherman held to be an employee: Barney v HMRC [2011] UKFTT 861 (TC) - (18/01/2012)
• Details of amendments to the Relief Instructions Manual - (17/01/2012)
• Details of amendments to PAYE Manual - (16/01/2012)
• Details of amendments to Self Assessment Manual - (16/01/2012)
• Late payment surcharge: no reasonable excuse: Young v HMRC [2011] UKFTT 855 (TC) - (16/01/2012)
• Late P11D: no reasonable excuse: Rowland May Ltd v HMRC [2011] UKFTT 846 (TC) - (16/01/2012)
• PAYE late filing penalty: no reasonable excuse: Resources for Learning Pension Fund v HMRC [2011] UKFTT 844 (TC) - (16/01/2012)
• PAYE late penalty: honest and genuine belief was a reasonable excuse: conspicuous unfairness: Purveur v HMRC [2011] UKFTT 850 (TC) - (16/01/2012)
• Penalties: late personal tax return: no reasonable excuse: Nash v HMRC [2011] UKFTT 848 (TC) - (16/01/2012)
• PAYE: late payment: appeal allowed in part: M & B Precision Engineering (Leicester) Ltd v HMRC [2011] UKFTT 853 (TC) - (16/01/2012)
• PAYE: late return: no reasonable excuse: The Kidsgrove Labour Club v HMRC [2011] UKFTT 843 (TC) - (16/01/2012)
• PAYE: late return: no reasonable excuse: HS French Flint Ltd v HMRC [2011] UKFTT 857 (TC) - (16/01/2012)
• PAYE: late payment: cash flow problems: reasonable excuse: appeal allowed: HCM Electrical Ltd v HMRC [2011] UKFTT 852 (TC) - (16/01/2012)
• PAYE: late return: no reasonable excuse: Goodworth v HMRC [2011] UKFTT 856 (TC) - (16/01/2012)
• PAYE: late return: no reasonable excuse: Fairmile Consulting Ltd v HMRC [2011] UKFTT 842 (TC) - (16/01/2012)
• PAYE: late filing penalty: no reasonable excuse: Croydon North Conservative Association v HMRC [2011] UKFTT 847 (TC) - (16/01/2012)
• PAYE: penalties: appeal allowed in part: Burrows (Insurance Brokers) v HMRC [2011] UKFTT 851 (TC) - (16/01/2012)
• PAYE: late payments: reasonable excuse: appeal allowed in part: Stone Manor Hotels Ltd v HMRC [2011] UKFTT 774 (TC) - (14/01/2012)
• PAYE: late filing penalty: genuine belief was a reasonable excuse: Seddon & Anor (t/a The Bridge House Bar and Dining Room) v HMRC [2011] UKFTT 784 (TC) - (14/01/2012)
• PAYE: late payments: no reasonable excuse: PA Dunwell Transport Ltd v HMRC [2011] UKFTT 786 (TC) - (14/01/2012)
• PAYE: late payments: cash flow: reasonable excuse: appeal allowed: Northern Bulk Transport Ltd v HMRC [2011] UKFTT 787 (TC) - (14/01/2012)
• PAYE: late return: no reasonable excuse: Homega Ltd v HMRC [2011] UKFTT 783 (TC) - (14/01/2012)
• Income tax: penalty for late return: no reasonable excuse: Eddies v HMRC [2011] UKFTT 780 (TC) - (14/01/2012)
• PAYE: late return: no reasonable excuse: Dent Parish Council v HMRC [2011] UKFTT 782 (TC) - (14/01/2012)
• PAYE: late payment: reasonable excuse: appeal allowed in part: Crowson (t/a Mackenzies Smoked Products) v HMRC [2011] UKFTT 789 (TC) - (14/01/2012)
• PAYE for employers: Special HMRC notice about electronic PAYE payment dates - (12/01/2012)
• Employment status: control: workers were employees: Wright v HMRC [2011] UKFTT 824 (TC) - (11/01/2012)
• Closure notice: application rejected: Thomas & Anor v HMRC [2011] UKFTT 826 (TC) - (11/01/2012)
• NIC: personal liability notice: neglect: subjective test: Charles Michael O’Rorke v HMRC [2011] UKFTT 839 (TC) - (11/01/2012)
• PAYE penalty: late filing: Jusilla principle: appeal allowed: Gavin Alexander Partnership v HMRC [2011] UKFTT 837 (TC) - (11/01/2012)
• PAYE information: penalty upheld: Michael and Julie Ivison v HMRC [2011] UKFTT 830 (TC) - (11/01/2012)
• PwC Warns Of UK PAYE Overhaul ‘Perfect Storm’ - (10/01/2012)
• Improving the operation of PAYE: Collecting Real Time Information (RTI) – CIOT comments - (10/01/2012)
• Details of amendments to Registered Pension Schemes Manual - (10/01/2012)
• PAYE: late return: penalty reduced as HMRC delay conspicuously unfair: Talkabout Publishing v HMRC [2011] UKFTT 801 (TC) - (09/01/2012)
• Late personal return: penalty: no HMRC evidence re date received: appeal allowed: Savage v HMRC [2011] UKFTT 816 (TC) - (09/01/2012)
• “Utterly fictitious receipts of interest” in a Ponzi style transaction, were not relevant receipts of interest for tax purposes: Mazurkiewicz v HMRC [2011] UKFTT 807 (TC) - (09/01/2012)
• PAYE: late return: penalty reduced as “manifestly excessive”: Cafe View v HMRC [2011] UKFTT 809 (TC) - (09/01/2012)
• PAYE: late return: penalty struck down as “plainly unfair”: AST Systems Ltd v HMRC [2011] UKFTT 802 (TC) - (09/01/2012)
• Late personal return: penalty: no reasonable excuse throughout period: Foy v HMRC [2011] UKFTT 822 (TC) - (09/01/2012)
• PAYE: late return: appellant no longer owner of business: penalties discharged: Jill Harmsworth v HMRC [2011] UKFTT 814 (TC) - (09/01/2012)
• PAYE: late penalty: no reasonable excuse: FMA Consulting Ltd v HMRC [2011] UKFTT 819 (TC) - (09/01/2012)
• Late return: penalty: reliance on accountant: no reasonable excuse: Heaney-Irving v HMRC [2011] UKFTT 785 (TC) - (09/01/2012)
• Late return: penalty: no reasonable excuse throughout period: Martin Ivens v HMRC [2011] UKFTT 821 (TC) - (09/01/2012)
• PAYE penalties: somewhat complex facts: appeal allowed in part: Ross (t/a Hilltop Boarding Kennels) v HMRC [2011] UKFTT 815 (TC) - (09/01/2012)
• Appeal costs: HMRC liable for 80% of costs: HMRC v Talentcore – Costs decision [2011] UKUT B28 (TCC) - (09/01/2012)
• New guidance for pension payers who are paying pension income to student loan borrowers - (06/01/2012)
• Understanding your 2012-13 tax code and Coding Notice: new HMRC guidance - (06/01/2012)
• HMRC FAQs re NIC on disguised remuneration (employment income provided through third parties) - (05/01/2012)
• Details of amendments to the Construction Industry Scheme Reform Manual - (05/01/2012)
• January 2012 submission deadlines: Pension Scheme Returns and Event Reports - (03/01/2012)

December 2011

• January 2012 submission deadlines: Pension Scheme Returns and Event Reports - (31/12/2011)
• SI 2011/3034: The Pensions Act 2011 (Commencement No. 1) Order 2011 - (26/12/2011)
• SI 2011/3033: The Pensions Act 2008 (Commencement No.11) Order 2011 - (26/12/2011)
• PAYE: late return: no reasonable excuse: Westcannon Media Ltd v The Commissionmers for HMRC [2011] UKFTT 712 (TC) - (26/12/2011)
• Penalty: late return: no reasonable excuse: Jacqueline Rice v HMRC [2011] UKFTT 711 (TC) - (26/12/2011)
• PAYE: late P35: no reasonable excuse: Nicholls v HMRC [2011] UKFTT 703 (TC) - (26/12/2011)
• Details of amendments to Tax Credits Manual - (23/12/2011)
• Court of Appeal rules that a (Methodist) minister of religion may be an employee - (22/12/2011)
• PAYE Pooling – CIOT comments - (21/12/2011)
• Details of amendments to HMRC’s PAYE Manual - (21/12/2011)
• Pension Schemes Newsletter 51 (December 2011) - (20/12/2011)
• Commutation of small personal pension funds: draft guidance for consultation - (20/12/2011)
• Overseas transfers of pension savings: QROPS: draft guidance for consultation - (20/12/2011)
• Technical Note 14 November 2011: proposal to abolish the P45/P46 forms - (20/12/2011)
• SI 2011/3066: The Employment Rights (Increase of Limits) Order 2011 - (19/12/2011)
• Statutory Maternity Pay etc set at £135.45 per week for 2012-13 - (19/12/2011)
• PAYE for employers: various rates announced for 2012-13 - (19/12/2011)
• P35 default: not proven by HMRC: Jusilla principle: appeal allowed: McDonald v HMRC [2011] UKFTT 795 (TC) - (19/12/2011)
• Employment income: deductions: mostly not allowed: Ling v HMRC [2011] UKFTT 793 (TC) - (19/12/2011)
• PAYE: penalty for later P35: no reasonable excuse: JN Dimensions Ltd & Anor v HMRC [2011] UKFTT 653 (TC): - (17/12/2011)
• Income Tax relief for Shared Lives Carers - (17/12/2011)
• Income tax and CGT: discovery assessment: Court of Appeal upholds earlier decisions: Hankinson v HMRC [2011] EWCA Civ 1566 - (16/12/2011)
• ISA Bulletin 40, with about a proposed change to allow compensation payments to be reinvested in an ISA - (15/12/2011)
• Countdown Bulletin Issue 5 (Dec 2011): abolition of contracting-out on a Defined Contribution basis - (15/12/2011)
• Extensive amendments to Self Assessment Manual - (15/12/2011)
• PAYE: penalties for late payment: reasonable excuse: allowed in part: Stone Manor Hotels Ltd v HMRC [2011] UKFTT 774 (TC) - (14/12/2011)
• PAYE: late P35: genuine belief was a reasonable excuse: Seddon & Anor (t/a The Bridge House Bar and Dining Room) v HMRC [2011] UKFTT 784 (TC) - (14/12/2011)
• PAYE: late payments: no reasonable excuse: PA Dunwell Transport Ltd v HMRC [2011] UKFTT 785 (TC) - (14/12/2011)
• PAYE: late payments: cash flow and agreement with HMRC: reasonable excuse allowed: Northern Bulk Transport Ltd v HMRC [2011] UKFTT 787 (TC) - (14/12/2011)
• PAYE: late return: no reasonable excuse: Homega Ltd v HMRC [2011] UKFTT 783 (TC) - (14/12/2011)
• Income tax: penalty for late return: no reasonable excuse: Eddies v HMRC [2011] UKFTT 780 (TC) - (14/12/2011)
• PAYE: late return penalty: no reasonable excuse: Dent Parish Council v HMRC [2011] UKFTT 782 (TC) - (14/12/2011)
• PAYE: late payment: reasonable excuse: appeal allowed in part: Crowson (t/a Mackenzies Smoked Products) v HMRC [2011] UKFTT 789 (TC) - (14/12/2011)
• Income tax: late appeals: no reasonable excuse: Hirani & Ors v HMRC [2011] UKFTT 775 (TC) - (14/12/2011)
• IR35: appeal allowed in part: JLJ Services Ltd v HMRC [2011] UKFTT 766 (TC) - (14/12/2011)
• Details of amendment to Self Assessment Claims Manual (re overpayment relief) - (13/12/2011)
• Support for 1,000+ employers with data quality problems - (12/12/2011)
• PAYE for employers: Temporary suspension of 2011-12 PAYE Payment Booklets - (12/12/2011)
• PAYE penalty: no reasonable excuse: penalty largely confirmed: Agar Ltd v HMRC [2011] UKFTT 773 (TC) - (12/12/2011)
• Income tax: overpayment relief: appeal dismissed: Sutton v HMRC [2011] UKFTT 769 (TC) - (12/12/2011)
• PAYE: late payment surcharge: insufficiency of funds was a reasonable excuse: Dudman Group Ltd v HMRC [2011] UKFTT 771 (TC) - (12/12/2011)
• PAYE for employers: Improving your payroll data - (09/12/2011)
• SI 2011/2926: The Income Tax (Indexation) Order 2011 - (08/12/2011)
• SI 2011/2910: The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011 - (08/12/2011)
• Details of amendments to Tax Credits Manual - (08/12/2011)
• Penalty: late personal return: no reasonable excuse: Sekhri v HMRC [2011] UKFTT 747 (TC) - (07/12/2011)
• PAYE: late return: reasonable excuse: Needham (t/a MT Lee Dairy) v HMRC [2011] UKFTT 752 (TC) - (07/12/2011)
• PAYE: late return: no reasonable excuse: Massey v HMRC [2011] UKFTT 749 (TC) - (07/12/2011)
• Income tax: late filing penalty: no reasonable excuse: Lavender v HMRC [2011] UKFTT 750 (TC) - (07/12/2011)
• Penalties: HMRC errors and manifest inefficiencies: reasonable excuse: appeal allowed: Charleson v HMRC [2011] UKFTT 759 (TC) - (07/12/2011)
• Penalties – failure to submit personal return: reasonable excuse: appeal allowed: Chard v HMRC [2011] UKFTT 753 (TC) - (07/12/2011)
• Enterprise Investment Scheme: updated guidance incorporating Budget 2011 changes - (07/12/2011)
• Commutation of Small Personal Pension Funds - (06/12/2011)
• Tax relief for 15p luncheon vouchers to end from April 2013 - (06/12/2011)
• EIS and VCTs – details of proposed changes from April 2012 - (06/12/2011)
• More details of EIS seed investment scheme - (06/12/2011)
• Draft tax rates, limits, allowances for 2012-13 published - (06/12/2011)
• CIOT launches Gift Aid resources to bring together charities and advisers - (05/12/2011)
• Tax credits: HMRC letter: “Your award as a single person” - (05/12/2011)
• ISA Annual Returns of Statistical Information - (05/12/2011)
• Penalties: whether too harsh: human rights: appeal rejected: Verma v HMRC [2011] UKFTT 737 (TC) - (02/12/2011)
• PAYE penalty: electronic receipt received: appeal allowed: Oz Build Construction Ltd v HMRC [2011] UKFTT 735 (TC) - (02/12/2011)
• PAYE penalty: no reasonable excuse: The Royal British Legion Scotland Duns Branch Club v HMRC [2011] UKFTT 744 (TC) - (02/12/2011)
• PAYE late filing penalty: small reduction agreed: Palewell Interims Ltd v HMRC [2011] UKFTT 734 (TC) - (02/12/2011)
• Income tax penalty: careless error: appeal dismissed: Hook v HMRC [2011] UKFTT 739 (TC) - (02/12/2011)
• PAYE: late P35: appeal allowed in part: HMRC notification system not fair dealing: Davenport & Anor v HMRC [2011] UKFTT 746 (TC) - (01/12/2011)
• Income tax surcharge: no reasonable excuse: Clark v HMRC [2011] UKFTT 729 (TC) - (01/12/2011)
• PAYE: late return: no reasonable excuse: Chi International Ltd v HMRC [2011] UKFTT 730 (TC) - (01/12/2011)
• Automatic enrolment into pensions 2012 – actions for employers and payroll administrators - (01/12/2011)

November 2011

• Income tax: discovery assessments: appeal dismissed: Omar v HMRC [2011] UKFTT 722 (TC) - (28/11/2011)
• PAYE: late filing penalty: genuine belief was a reasonable excuse: Hardy (t/a Benwell Garage) v HMRC [2011] UKFTT 716 (TC) - (28/11/2011)
• Income tax: late filing penalty: HMRC supposition not evidence: appeal allowed: Archer v HMRC [2011] UKFTT 717 (TC) - (28/11/2011)
• PAYE: late P35: no reasonable excuse: AJDS Pulmonary Function Services Ltd v HMRC [2011] UKFTT 714 (TC) - (28/11/2011)
• Advisory fuel rates updated from start of December - (28/11/2011)
• Details of amendments to Tax Credits Manual - (26/11/2011)
• HMRC streamlining approval process for employee share schemes - (25/11/2011)
• Pensions: annual allowance: carry forward in transitional years: revised guidance - (25/11/2011)
• Late payment surcharge: honest belief = reasonable excuse: Stuart-Turner v HMRC [2011] UKFTT 702 (TC) - (25/11/2011)
• Compensation for loss of office: HMRC out of time: successful appeal by taxpayer: Singh v HMRC [2011] UKFTT 707 (TC) - (25/11/2011)
• Penalty for late return: no reasonable excuse: Masood v HMRC [2011] UKFTT 710 (TC) - (25/11/2011)
• P35: penalty for late return: appeal dismissed: Intelligent Management UK Ltd v HMRC [2011] UKFTT 704 (TC) - (25/11/2011)
• PAYE penalty: no infringement of human rights: Dina Foods Ltd v HMRC [2011] UKFTT 709 (TC) - (25/11/2011)
• HMRC publish updated list of Qualifying Recognised Overseas Pension Schemes - (24/11/2011)
• PAYE: Real Time Information: CIOT comments re P45 proposals - (24/11/2011)
• Amendments to Employee Share Schemes User Guide - (24/11/2011)
• CIS penalty: reasonable excuse: appeal allowed: TDG Carpentry and Joinery Ltd v HMRC [2011] UKFTT 695 (TC) - (23/11/2011)
• PAYE: late returns: HMRC delays: appeal allowed: Jussila principle: Green Island Promotions Ltd v HMRC [2011] UKFTT 696 (TC) - (23/11/2011)
• Income tax surcharge: late payment: Marston v HMRC [2011] UKFTT 688 (TC) - (23/11/2011)
• Pension scheme: validity of assessments: John Mander Pension Trustees Ltd v HMRC [2011] UKFTT 686 (TC) - (23/11/2011)
• Pension Schemes Newsletter 50 (fixed protection) - (22/11/2011)
• IR35 forum minutes: new risk profiling and process from April 2012 - (22/11/2011)
• Details of amendments to PAYE manual - (22/11/2011)
• Grossing up a compensation award for tax: interaction with statutory cap: Hardie Grant London Ltd v Aspden (Unfair Dismissal : Constructive dismissal) [2011] UKEAT 0242_11_0311 - (22/11/2011)
• PAYE late filing penalty: honest and genuine belief amounts to a reasonable excuse: Bridge Utilities Ltd v HMRC [2011] UKFTT 6831 (TC) - (22/11/2011)
• ISA Bulletin 39 - (22/11/2011)
• Income tax: late personal tax return: no longer self-employed: reasonable excuse allowed: Nigel Pickles v HMRC [2011] UKFTT 678 (TC) - (21/11/2011)
• PAYE: late P35: appeal allowed. Late appeal: appeal refused: Mr David L Cavanagh v HMRC [2011] UKFTT 676 (TC) - (21/11/2011)
• Minutes of the Pensions Industry Stakeholder Forum 12 October 2011 - (19/11/2011)
• Details of amendments to Self Assessment Manual - (15/11/2011)
• New book on Company Cars, by Ray Chidell, goes on sale - (15/11/2011)
• Integration of tax and NIC: Treasury publishes “next steps” document - (15/11/2011)
• Employment status: NIC: Upper Tribunal upholds earlier ruling: Weightwatchers & ORS v HMRC [2011] UKUT B23 (TCC) - (15/11/2011)
• Improving the operation of PAYE: Real Time Information: technical note - (14/11/2011)
• PAYE: employers to be required to submit return each time an employee is paid (see para. 12) - (14/11/2011)
• Income tax: interest on overdrawn account: no relief due: Green v HMRC [2011] UKFTT 660 (TC) - (14/11/2011)
• SI 2011/2700: The Social Security (Contributions) (Amendment No. 5) Regulations 2011 - (11/11/2011)
• SI 2011/2696: The Employment Income Provided Through Third Parties (Excluded Relevant Steps) Regulations 2011 - (11/11/2011)
• HMRC issue reminder to pension scheme trustees re late submission penalties - (11/11/2011)
• HMRC publish updated list of Qualifying Recognised Overseas Pension Schemes - (11/11/2011)
• Rent-a-room relief: main residence: question of fact: appeal dismissed: Woods v HMRC [2011] UKFTT 663 (TC) - (10/11/2011)
• P35: penalty for late return: appeal dismissed: Stewarton Polo Club Ltd v HMRC [2011] UKFTT 668 (TC) - (10/11/2011)
• Income tax surcharge: late payment: appeal dismissed: Khokhar v HMRC [2011] UKFTT 670 (TC) - (10/11/2011)
• Interest on overdrawn loan account to fund company borrowings: tax relief denied: Green v HMRC [2011] UKFTT 660 (TC) - (10/11/2011)
• P35: late penalty: no reasonable excuse: Chris Williams Services v HMRC [2011] UKFTT 671 (TC) - (10/11/2011)
• CIS penalty for late return: dismissed: AE Joiners Ltd v HMRC [2011] UKFTT 672 (TC) - (10/11/2011)
• Details of amendments to Employee Share Schemes User Guide - (10/11/2011)
• List 3 updated (professional bodies where relief available under ITEPA 2003, s. 344) - (08/11/2011)
• House of Lords (Commercial Secretary, HM Treasury) comments on direct and indirect tax treatment of gratuities - (08/11/2011)
• Details of amendments to the Savings and Investment Manual - (08/11/2011)
• Details of amendments to Tax Credits Manual - (08/11/2011)
• Guidance Notes for ISA Managers: November 2011 edition published - (05/11/2011)
• HMRC guidance: How to obtain a Pension Scheme Tax Reference - (05/11/2011)
• Self assessment: late filing penalty: no reasonable excuse: Chater v HMRC [2011] UKFTT 659 (TC) - (04/11/2011)
• Pensions Bill receives Royal Assent today (3 November) - (03/11/2011)
• HMRC briefings re PAYE underpayments and re Time to Pay arrangements - (03/11/2011)
• One million to claim Universal Credit by April 2014 - (01/11/2011)
• Guide to PAYE underpayments from the Low Incomes Tax Reform Group - (01/11/2011)

October 2011

• EIM guidance re income provided through third parties (disguised remuneration) - (31/10/2011)
• ISA Bulletin 38: subscription limits for 2012-13 - (31/10/2011)
• Employment income through 3rd parties: updated HMRC guidance - (31/10/2011)
• Income tax: late payment surcharge: no reasonable excuse: Thompson v HMRC [2011] UKFTT 648 (TC) - (31/10/2011)
• NIC: home responsibilities protection: appeal dismissed: Tarr v HMRC [2011] UKFTT 643 (TC) - (31/10/2011)
• PAYE: late filing penalty: conspicuous unfairness: appeal allowed in part: Foresight Financial Services Ltd v HMRC [2011] UKFTT 647 (TC) - (31/10/2011)
• CIS penalties: no reasonable excuse: penalty not disproportionate: Darren Ireton v HMRC [2011] UKFTT 639 (TC) - (31/10/2011)
• Spotlight: HMRC victory claim re avoidance schemes re employment related securities - (27/10/2011)
• Minor amendments to HMRC’s Statutory Payments Manual - (26/10/2011)
• Agency workers: substitution: upper tribunal confirms FTT decision against HMRC: HMRC v Talentcore – Team Spirit [2011] UKUT 423 (TCC) - (25/10/2011)
• Incorrect return: penalty: appeal dismissed: Karnani v HMRC [2011] UKFTT 627 (TC) - (25/10/2011)
• PAYE: late filing penalty: no reasonable excuse but recommendation to reduce penalty: Hotline Cars Ltd v HMRC [2011] UKFTT 629 (TC) - (25/10/2011)
• PAYE: late filing penalty: penalty harsh but not “plainly unfair”: Hall Safety & Environmental Ltd v HMRC [2011] UKFTT 636 (TC) - (25/10/2011)
• NIC: HMRC records: appeal dismissed: Dass v HMRC [2011] UKFTT 632 (TC) - (25/10/2011)
• CIS compliance failure: HMRC decision to withdraw gross status was void: Cardiff Lift Company v Revenue & Customs [2011] UKFTT 628 (TC) - (25/10/2011)
• Details of amendments to Tax Credits manual - (24/10/2011)
• HMRC issue consultation document on PAYE pooling for closely connected employers - (24/10/2011)
• PAYE: penalty for late return: no reasonable excuse: The Wallis Company v HMRC [2011] UKFTT 623 (TC) - (21/10/2011)
• Late payment surcharge: no reasonable excuse: Paneser v HMRC [2011] UKFTT 615 (TC) - (21/10/2011)
• Employment income: termination payment to sub-postmistress was compensation for loss of office: Orme v HMRC [2011] UKFTT 618 (TC) - (21/10/2011)
• PAYE: tax and NIC: employer failure but HMRC assessment too high: Hussain v HMRC [2011] UKFTT 620 (TC) - (21/10/2011)
• PAYE late P35: no reasonable excuse: The Cove Fish & Chip Restaurant Ltd v HMRC [2011] UKFTT 625 (TC) - (21/10/2011)
• CTF bulletin 62: giving information on amendments to the Child Trust Fund regulations - (19/10/2011)
• Details of amendments to the Child Benefit Technical Manual - (19/10/2011)
• Details of amendments to HMRC’s PAYE manual - (17/10/2011)
• Details of extensive changes to HMRC’s Self Assessment manual - (17/10/2011)
• SI 2011/2459: EIS: The Finance Act 2011, Section 42 (Appointed Day) Order 2011 - (17/10/2011)
• Income tax: penalty for carelessness: proportionality: appeal dismissed: Collis v HMRC [2011] UKFTT 588 (TC) - (14/10/2011)
• Costs: PAYE appeal: Deluca v HMRC [2011] UKFTT 579 (TC) - (14/10/2011)
• PAYE: late P35: return probably filed on time: appeal allowed: Global Legalisation Services Ltd v HMRC [2011] UKFTT 587 (TC) - (14/10/2011)
• Income tax: loss relief: no convincing evidence of subscription for shares: Halnan & Anor v HMRC [2011] UKFTT 580 (TC) - (14/10/2011)
• Income tax penalty: special circumstances: appeal allowed in part only: Hardy v HMRC [2011] UKFTT 592 (TC) - (14/10/2011)
• PAYE: late return: no reasonable excuse: Khalil Opticians Ltd v HMRC [2011] UKFTT 605 (TC) - (14/10/2011)
• CIS: late return: appeal allowed: MEM Industrial Roofing Ltd v HMRC [2011] UKFTT 604 (TC) - (14/10/2011)
• Income tax: information notice: failure to comply: penalty confirmed: Parker v HMRC [2011] UKFTT 581 (TC) - (14/10/2011)
• CIS: compliance failures: no reasonable excuse but HMRC’s decision void: appeal allowed: Piers Consulting Ltd v HMRC [2011] UKFTT 613 (TC) - (14/10/2011)
• Income tax: pensions: lifetime allowance: no reasonable excuse for late notification: Platt v HMRC [2011] UKFTT 606 (TC) - (14/10/2011)
• Income tax: late payment surcharge: alleged oral agreement: no reasonable excuse: Smith v HMRC [2011] UKFTT 593 (TC) - (14/10/2011)
• Updated list of authorised ISA Managers - (14/10/2011)
• HMRC target 6,000 Swiss bank accounts with HSBC - (13/10/2011)
• Updated Qualifying Recognised Overseas Pension Schemes (QROPS) list - (13/10/2011)
• PAYE – appeals from Parish Councils against 2010-11 P35 penalty notices - (13/10/2011)
• Details of amendments to HMRC’s CIS Reform manual - (12/10/2011)
• SI 2011/2425: The Social Security (Miscellaneous Amendments) (No. 3) Regs 2011 - (12/10/2011)
• SI 2011/2447: The Child Trust Funds (Amendment No. 3) Regs 2011 - (12/10/2011)
• SI 2011/2426: The Social Security (Disability Living Allowance, Attendance Allowance and Carer’s Allowance) (Miscellaneous Amendments) Regs 2011 - (11/10/2011)
• ISA Bulletin 37: amendments re guidance notes and stock dividends - (11/10/2011)
• Viewing PAYE Coding Notices online: new facility for employees - (11/10/2011)
• PAYE: special HMRC notice about electronic PAYE payment dates - (11/10/2011)
• PAYE: late P35 return: no reasonable excuse: Westbeach Apparel UK Ltd v HMRC [2011] UKFTT 561 (TC) - (10/10/2011)
• CIS: gross payment status: appeal allowed in that referred back to Commissioners: Saunders & Anor v HMRC [2011] UKFTT 551 (TC) - (10/10/2011)
• CIS: penalties for late returns: no reasonable excuse: PG Glazing Ltd v HMRC [2011] UKFTT 562 (TC) - (10/10/2011)
• PAYE: late P35: no reasonable excuse: Lau v HMRC [2011] UKFTT 560 (TC) - (10/10/2011)
• Income tax: late payment surcharge: no reasonable excuse: Langan v HMRC [2011] UKFTT 557 (TC) - (10/10/2011)
• PAYE: late P35: no reasonable excuse: Dunscar Garden Centre Ltd v HMRC [2011] UKFTT 564 (TC) - (10/10/2011)
• PAYE: electronic submission: no reasonable excuse for failure: DJ Windsor & Co v HMRC [2011] UKFTT 558 (TC) - (10/10/2011)
• Income tax penalty: no reasonable excuse: Culman v HMRC [2011] UKFTT 563 (TC) - (10/10/2011)
• Income tax penalty: no reasonable excuse: Crump v HMRC [2011] UKFTT 552 (TC) - (10/10/2011)
• Details of amendments to the Tax Credits manual - (10/10/2011)
• More HMRC guidance re Real Time Information for PAYE (re “employee information: getting it right”) - (07/10/2011)
• Lecturers, teachers etc: consultation launched re special NIC status regs - (07/10/2011)
• State aid approval for Enterprise Investment Scheme (re income tax relief at 30 per cent) - (06/10/2011)
• HMRC publish IR35 Forum Minutes - (06/10/2011)
• Details of changes to HMRC’s NIC manual - (06/10/2011)
• Details of minor change to Employment Status Manual - (06/10/2011)
• HMRC withdraw their guidance re NIC for teachers, lecturers and tutors - (06/10/2011)
• PAYE for Employers: new powers from April 2012 to prevent deliberate non-payment of PAYE: employers to provide security - (05/10/2011)
• Worldwide subsistence rates applying from 1 October 2011 - (03/10/2011)
• Revised HMRC leaflet IR115: Paying for childcare: Getting help from your employer - (03/10/2011)
• SI 2011/2391: the F(No. 3)A 2010, Sch. 10 and the FA 2009, Sch. 55 and s. 101 to 103 (Appointed Day, etc) (Construction Industry Scheme) Order 2011 - (03/10/2011)
• National Insurance number cards: going, going, nearly gone (CIOT press release) - (03/10/2011)
• CIOT press release: response to HMRC consultation re income tax loss relief - (03/10/2011)
• PAYE: failure to account for: Moran v HMRC [2011] UKFTT 577 (TC) - (01/10/2011)
• PAYE: late filing penalty: no reasonable excuse: Manchester Electrical Ltd v HMRC [2011] UKFTT 575 (TC) - (01/10/2011)
• PAYE: late filing penalty: reasonable excuse allowed: The Management and Design Company Ltd v HMRC [2011] UKFTT 574 (TC) - (01/10/2011)

September 2011

• Official statistics predict 20% leap in number of higher rate taxpayers for 2011-12 - (30/09/2011)
• HMRC summary of responses to consultation document on improving PAYE by collecting real time information - (30/09/2011)
• HMRC revise booklets CA14C & CA14E re changes from 1 October 2011 (contracted out pensions) - (30/09/2011)
• Details of amendments to HMRC’s Self Assessment: The Legal Framework manual - (28/09/2011)
• Details of amendments to HMRC’s New Tax Credits Claimant Compliance Manual - (28/09/2011)
• National Minimum Wage figures from 1 October 2011 - (28/09/2011)
• Details of amendments to the Compliance Operational Guidance Manual - (28/09/2011)
• Employment tax: receipts or earnings basis: Fountain v HMRC [2011] UKFTT 570 (TC) - (27/09/2011)
• Minimal yields from IR35 - (26/09/2011)
• HMRC publish Employer Bulletin 39 - (26/09/2011)
• Details of amendments to the Tax Credits manual - (26/09/2011)
• Employment tax: late P35: penalty reduced and appeal allowed in part: TAH Management Services Ltd v HMRC [2011] UKFTT 537 (TC) - (23/09/2011)
• Employment income: expenses: travel and accommodation: Goncalves v HMRC [2011] UKFTT 545 (TC) - (23/09/2011)
• Change in bonus rates for SAYE Share Option Schemes: new rates from 23 September 2011 - (23/09/2011)
• Draft regs: the Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) (Amendment) Regulations 2011 - (23/09/2011)
• Employment tribunal: status: worker, employee or neither: The Hospital Medical Group Ltd v Westwood: [2011] UKEAT 0232_11_2309 - (23/09/2011)
• Details of amendments to Registered Pension Schemes Manual - (22/09/2011)
• HMRC pension schemes newsletter - (22/09/2011)
• Tax Information and Impact Note for SI 2011/2281 (Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations) - (19/09/2011)
• SI 2011/2281: Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011 - (19/09/2011)
• Pension Schemes Services publishes update to the QROPS list (September 2011) - (16/09/2011)
• SI 2011/2281: The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2011 - (15/09/2011)
• Self assessment: enquiry: no accounts: Sentence v HMRC [2011] UKFTT 578 (TC) - (15/09/2011)
• Details of amendments to PAYE Manual - (14/09/2011)
• Details of changes to HMRC’s self-assessment manual - (14/09/2011)
• Changes to HMRC’s Pension Schemes Services guidance - (13/09/2011)
• HMRC reminder re new self assessment tax return penalties - (12/09/2011)
• Details of amendments to HMRC’s Employee Share Schemes User Manual - (09/09/2011)
• Joint Forum on Expatriate Tax and NICs: minutes from 23 June 2011: including comments re statutory residence - (09/09/2011)
• Pensions Industry Stakeholder Forum established - (08/09/2011)
• Details of amendments to HMRC’s Tax Credits Manual - (08/09/2011)
• Updated list of Qualifying Recognised Overseas Pension Schemes (QROPS) published - (06/09/2011)
• Further child trust fund bulletins (58 to 61) now published - (06/09/2011)
• Changes to penalties for late CIS returns come into effect on 6 October 2011 - (06/09/2011)
• Details of amendments to HMRC’s Employment Income Manual, mostly re childcare vouchers - (05/09/2011)
• HMRC publish Countdown Bulletin re abolition of contracting-out on a Defined Contribution basis - (05/09/2011)
• Benefits and Credits Consultation Group of 13 July 2011: minutes published - (01/09/2011)
• HMRC employer helpbook re childcare, for use from 1 September 2011 - (01/09/2011)

August 2011

• Advisory fuel rates updated from 1 September 2011 - (26/08/2011)
• Disguised remuneration: draft NIC regs - (25/08/2011)
• HMRC taking view that VAT decision in Reed Employment case has no wider impact for employment bureaux - (25/08/2011)
• HMRC issue “Spotlight” warning of dangers of tax avoidance with particular focus on NIC and income tax - (23/08/2011)
• Revised Online User Guide with detailed guidance re notifying HMRC that a pension scheme has wound up - (22/08/2011)
• New guidance re how to wind up a pension scheme. - (22/08/2011)
• Pension Schemes Services publishes update to the QROPS list. - (19/08/2011)
• HMRC release more than 200 pages of draft guidance on disguised remuneration - (18/08/2011)
• New construction industry penalties to apply from 6 October 2011 - (18/08/2011)
• New HMRC guidance on Gift Aid for School Charities - (18/08/2011)
• Details of amendments to Property Income Manual - (18/08/2011)
• Details of amendments to Tax Credits Manual - (18/08/2011)
• New late filing penalties for CIS returns from 6 Oct 2011 - (18/08/2011)
• ISA Bulletin 36 with article on ISA transfers. - (17/08/2011)
• HMRC provides guidance on the taxation of air miles and similar benefits - (16/08/2011)
• NIC: lump sum payments to employees using own cars: relevant motoring expenditure: HMRC v Total People Ltd [2011] UKUT 329 (TCC) - (16/08/2011)
• Employer Consultation Meeting minutes: 21 July 2011 - (16/08/2011)
• Strike action may hit payments of tax credits and other HMRC functions, says BBC report - (15/08/2011)
• Details of amendments to PAYE Manual - (12/08/2011)
• Minutes of Payroll Consultation Meeting 21 June 2011 - (12/08/2011)
• New bonus rates for SAYE Share Option Schemes from 12 August 2011 - (11/08/2011)
• Details of amendments to Self Assessment Manual - (11/08/2011)
• Revised HMRC guidance re pensions annual allowance changes - (10/08/2011)
• Agency worker regs, now amended, extend same rights to pay & benefits etc to temps as to other staff from 1 October - (10/08/2011)
• Pension: lifetime allowance: late application for protection of benefits: no reasonable excuse: Scurfield v HMRC [2011] UKFTT 532 (TC) - (09/08/2011)
• Income tax: late payment surcharge: reliance on accountants was a reasonable excuse: Rich v HMRC [2011] UKFTT 533 (TC) - (08/08/2011)
• ISA bulletin 34 - (08/08/2011)
• Digital by Default consultation re main direct business taxes - (08/08/2011)
• Income tax and CGT: penalty: no reasonable excuse: Gallagher v HMRC [2011] UKFTT 530 (TC) - (05/08/2011)
• Details of amendments to Tax Credits Manual - (04/08/2011)
• Details of amendments to Self Assessment Claims Manual - (04/08/2011)
• HMRC guidance re employer-supported childcare from 6 April 2011 - (03/08/2011)
• PAYE and NIC: wilful failure to deduct tax: Pinion & Anor v HMRC [2011] UKFTT 525 (TC) - (02/08/2011)
• New version of tax repayment form P50 - (02/08/2011)
• SI 2011/1780: ISA (amendment no. 2) regs 2011, in force from 1 November 2011 - (02/08/2011)
• SI 2011/1797: The Registered Pension Schemes (Provision of Information) (Amendments) (No. 2) Regs 2011. - (01/08/2011)
• SI 2011/1793: The Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regs 2011. - (01/08/2011)
• SI 2011/1792: The Registered Pension Schemes (Prescribed Requirements of Flexible Drawdown Declaration) Regs 2011. - (01/08/2011)
• SI 2011/1791: The Registered Pension Schemes (Modification of Scheme Rules) Regs 2011. - (01/08/2011)
• SI 2011/1790: The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) (No.2) Regs 2011 - (01/08/2011)
• SI 2011/1783: The Registered Pension Schemes (Relevant Income) Regs 2011 - (01/08/2011)
• SI 2011/1782: The Taxation of Pension Schemes (Transitional Provisions) (Amendment) (No.2) Order 2011 - (01/08/2011)
• SI 2011/1752: The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regs 2011 - (01/08/2011)
• SI 2011/1751: The Registered Pension Schemes (Miscellaneous Amendments) Regs 2011 - (01/08/2011)
• IR35 Forum minutes: 29 June 2011 - (01/08/2011)

July 2011

• Cutting 50p tax rate is “cloud cuckoo land” says Chief Secretary to the Treasury (BBC report) - (31/07/2011)
• Income tax: late payment surcharge: no reasonable excuse: Sweeney v HMRC [2011] UKFTT 519 (TC) - (30/07/2011)
• PAYE: penalty for late return: no reasonable excuse: Lifesmart Ltd v HMRC [2011] UKFTT 518 (TC) - (30/07/2011)
• Tariff Stop Press Notice 32/11: Euro rate for August 2011 - (29/07/2011)
• Income tax and CGT: under-declarations: assessments upheld in principle: Hussain v HMRC [2011] UKFTT 516 (TC) - (29/07/2011)
• Income tax: late filing penalty: difficulties with electronic submission: no reasonable excuse: Dare v HMRC [2011] UKFTT 517 (TC) - (29/07/2011)
• Class 1A NIC: whether workplace temporary: appellant not appearing: Americium Developments (EDI) Ltd v HMRC [2011] UKFTT 514 (TC) - (29/07/2011)
• HMRC release details of PAYE and CT receipts from banking sector - (28/07/2011)
• Income tax surcharge: no reasonable excuse: O’Connell v HMRC [2011] UKFTT 515 (TC) - (28/07/2011)
• R&C Brief 28/11: VAT and salary sacrifice arrangements following CJEU judgment - (28/07/2011)
• HMRC publish ISA guidance notes for managers - (27/07/2011)
• Employment status: Supreme Court decision: Autoclenz Ltd v Belcher & Ors [2011] UKSC 41 - (27/07/2011)
• CIS: delivery of photocopied return: appeal allowed: Scotts Glass and Glazing Services v HMRC [2011] UKFTT 508 (TC) - (26/07/2011)
• PAYE: penalty for late P35: no acceptance message: reasonable excuse: yes: Pontyberem Rugby Football Club v HMRC [2011] UKFTT 511 (TC) - (26/07/2011)
• Income tax: discovery assessment: negligence: appeal dismissed: Manisty & Anor v HMRC [2011] UKFTT 507 (TC) - (26/07/2011)
• Income tax: default surcharge: no reasonable excuse: Kotecha (t/a Hewlett Stores) v HMRC [2011] UKFTT 505 (TC) - (26/07/2011)
• Income tax: joint account: division when beneficial interests unknown: Halpin v HMRC [2011] UKFTT 512 (TC) - (26/07/2011)
• VAT penalties: postal delays: no reasonable excuse: Tony Bacon Decorators v HMRC [2011] UKFTT 497 (TC) - (25/07/2011)
• PAYE surcharge: late payment: no reasonable excuse: Mackey v HMRC [2011] UKFTT 500 (TC) - (25/07/2011)
• Publicis v O’Farrell: use of ambiguous term “ex gratia payment” counted against employer - (23/07/2011)
• Updated QROPS list - (21/07/2011)
• Employment income: travel costs: travel not in performance of duties: Sathesh -Kumar v HMRC [2011] UKFTT 489 (TC) - (21/07/2011)
• Statutory sick pay: employer liability: period of entitlement: normal weekly earnings: appeal allowed: Seaton v HMRC [2011] UKUT B20 (TCC) - (21/07/2011)
• Summer job students reminded about tax - (20/07/2011)
• Details of amendments to Child Benefit Technical Manual - (20/07/2011)
• PAYE late filing penalty: reasonable excuse for part of period: Tower Leasing Ltd v HMRC [2011] UKFTT 487 (TC) - (19/07/2011)
• Details of amendments to Tax Credits Manual - (19/07/2011)
• Income tax: late P35: no reasonable excuse: Worth It Management (Hari Consulting Ltd) v HMRC [2011] UKFTT 485 (TC) - (18/07/2011)
• CIS return: not delivered late: appeal allowed: McGillen (t/a McGillen Building Services) v HMRC [2011] UKFTT 486 (TC) - (18/07/2011)
• Pensions: Online User Guide - (18/07/2011)
• HMRC FAQs re dormant bank accounts - (18/07/2011)
• Income tax: penalty for late P35: reasonable excuse: yes: Writtle College Services Ltd v HMRC [2011] UKFTT 478 (TC) - (15/07/2011)
• PAYE return: late filing penalty: HMRC delays: appeal allowed: Walton Kiddiwinks Private Day Nursery v HMRC [2011] UKFTT 479 (TC) - (15/07/2011)
• PAYE return: reasonable excuse: yes for part of period: Tower Perkins Products And Services Ltd v HMRC [2011] UKFTT 481 (TC) - (15/07/2011)
• VAT default surcharge: no reasonable excuse but penalty was disproportionate: Total Technology (Engineering) Ltd v HMRC [2011] UKFTT 473 (TC) - (15/07/2011)
• PAYE late filing penalty: honest and genuine belief amounts to reasonable excuse: Rushworths Furniture Ltd v HMRC [2011] UKFTT 480 (TC) - (15/07/2011)
• CIS monthly return: poor administration not a reasonable excuse: Peacock Developments Ltd v HMRC [2011] UKFTT 491 (TC) - (15/07/2011)
• CIS late payment: cancellation of registration: no reasonable excuse: McDermott v HMRC [2011] UKFTT 477 (TC) - (15/07/2011)
• Corporation tax penalty: HMRC proof absent or insufficient: deliberate delays by HMRC to augment penalties: HMD Response International v HMRC [2011] UKFTT 472 (TC) - (15/07/2011)
• Income tax surcharge: insufficiency of funds not a reasonable excuse: Goldwater v HMRC [2011] UKFTT 483 (TC) - (15/07/2011)
• Income tax: late appeal: no reasons to accept: Digpal v HMRC [2011] UKFTT 484 (TC) - (15/07/2011)
• Income tax: late payment surcharge: HMRC gloss on “reasonable excuse” not acceptable: Barron v HMRC [2011] UKFTT 482 (TC) - (15/07/2011)
• Details of amendments to PAYE Manual - (14/07/2011)
• Details of amendments to Employment Procedures Manual - (14/07/2011)
• Income tax: costs: HMRC stance ridiculous and unjustified: Atkins, The Executors of v HMRC [2011] UKFTT 468 (TC) - (13/07/2011)
• Consultation re integration of tax and NIC - (13/07/2011)
• HMRC list of authorised ISA managers - (13/07/2011)
• Details of amendments to Savings and Investment Manual - (12/07/2011)
• Income tax: information notice: FA 2008, Sch. 36: whether information reasonably required: yes: Wai Yan Chan v HMRC [2011] UKFTT 462 (TC) - (11/07/2011)
• HMRC warning re “pay day by pay day” tax relief models - (11/07/2011)
• SI 2011/1583 re PAYE relevant debts (increase from £2,000 to £3,000) - (11/07/2011)
• SI 2011/1584 – Income tax (PAYE) (amendment) (no. 3) regs - (11/07/2011)
• SI 2011/1585 ITEPA 2003 (s. 684(3A)) order - (11/07/2011)
• Integrating tax and NIC – call for evidence - (11/07/2011)
• Payment in Lieu of Notice: McDonald v HMRC [2011] UKFTT 456 (TC) - (08/07/2011)
• Details of amendments to Self Assessment Manual - (08/07/2011)
• NIC: IR35: Primary Path Ltd v Revenue & Customs [2011] UKFTT 454 (TC) - (06/07/2011)
• Details of amendments to National Insurance Manual - (06/07/2011)
• Details of amendments to Tax Credits Manual - (06/07/2011)
• Tax-advantaged venture capital schemes: a consultation - (06/07/2011)
• Class 1A NIC: company car and fuel: Autowest Ltd v HMRC [2011] UKFTT 446 (TC) - (05/07/2011)
• Penalties: failure to comply with information notice: Wan v HMRC [2011] UKFTT 442 (TC) - (05/07/2011)
• NIC records: Moss v HMRC [2011] UKFTT 448 (TC) - (05/07/2011)
• Disguised remuneration legislation Qs & As - (05/07/2011)
• Pensions: draft regs re disguised remuneration - (05/07/2011)
• Gerard McCann v HMRC re late payment surcharge [2011] UKFTT 440 (TC) - (05/07/2011)
• Tariff Stop Press Notice 26/11 - (04/07/2011)

June 2011

• PAYE return: late filing: reasonable excuse: RFL Consultants Ltd v HMRC [2011] UKFTT 431 (TC) - (30/06/2011)
• Late filing penalty and surcharge: reasonable excuse: Needs v HMRC [2011] UKFTT 434 (TC) - (30/06/2011)
• Class 1 NIC: payment from EBT: whether a gratuity: Knowledgepoint 360 Group Ltd v HMRC [2011] UKFTT 438 (TC) - (30/06/2011)
• Penalty: annual PAYE return: Kellswater Reformed Presbyterian Church v HMRC [2011] UKFTT 430 (TC) - (30/06/2011)
• Penalty: TMA 1970, s. 98A(2)(a): common law fairness: Hok Ltd v HMRC [2011] UKFTT 433 (TC) - (30/06/2011)
• Penalty: PAYE return: woeful failure by HMRC to discharge onus of proof: Hicharms (UK) Ltd v HMRC [2011] UKFTT 432 (TC) - (30/06/2011)
• PAYE penalty for late return: reasonable excuse: Consult Solutions v HMRC [2011] UKFTT 429 (TC) - (30/06/2011)
• PAYE & NIC: penalties: HMRC’s judgment: St Peter’s Travel Ltd & Anor v HMRC [2011] UKFTT 422 (TC) - (28/06/2011)
• CIA status verification: transitional provisions: Croftport Ltd v HMRC [2011] UKFTT 419 (TC) - (28/06/2011)
• Employment status: IR35: successful appeal: Marlen Ltd v HMRC [2011] UKFTT 411 (TC) - (24/06/2011)
• PAYE underpayments: surcharges: reasonable excuse: time to pay arrangement: Brady v HMRC [2011] UKFTT 415 (TC) - (24/06/2011)
• Penalty: late submission of P35: Kinlet Properties Ltd v HMRC [2011] UKFTT 403 (TC) - (22/06/2011)
• CIS: withdrawal of gross payment status: reasonable excuse: Duffy v HMRC [2011] UKFTT 405 (TC) - (22/06/2011)
• Details of amendments to Guidance on Real Estate Investment Trusts Manual - (22/06/2011)
• Details of amendments to PAYE Manual - (22/06/2011)
• PAYE: surcharge for late payment: reasonable excuse: Nightingale v HMRC [2011] UKFTT 400 (TC) - (21/06/2011)
• Interest: TMA 1979, s. 86, s. 59C: Shahzad v HMRC [2011] UKFTT 397 (TC) - (20/06/2011)
• Details of amendments to Tax Credits Manual - (20/06/2011)
• Income tax: late payment surcharge: TMA 1970, s. 59C: Williams v HMRC [2011] UKFTT 396 (TC) - (17/06/2011)
• Details of amendments to PAYE Manual - (16/06/2011)
• Income tax: CGT losses: discovery: negligence: finding of fact: Colin Moore vs HMRC [2011] UKUT 239 (TCC) - (16/06/2011)
• Details of amendments to Savings and Investment Manual - (14/06/2011)
• Details of amendments to Child Benefit Technical Manual - (14/06/2011)
• Details of amendments to Construction Industry Scheme Reform Manual - (14/06/2011)
• The Trustees of the BP Pension Scheme v HMRC [2011] UKFTT 392 (TC) - (14/06/2011)
• Details of amendments to Self Assessment Manual - (13/06/2011)
• Details of amendments to Registered Pension Schemes Manual - (10/06/2011)
• PAYE: late P35: reasonable excuse: Waring Investments Ltd v HMRC [2011] UKFTT 387 (TC) - (10/06/2011)
• Employment status: successful appeal: Turnbull v HMRC [2011] UKFTT 388 (TC) - (10/06/2011)
• Late payment surcharge: reasonable excuse: TMA 1970, s. 59C: Sanguinetti (t/a A S Construction) v HMRC [2011] UKFTT 389 (TC) - (10/06/2011)
• CIS: gross payment status: reasonable excuse: Shaw Cleaning Services v HMRC [2011] UKFTT 378 (TC) - (09/06/2011)
• Employment status: NIC: construction industry: Bell v HMRC [2011] UKFTT 379 (TC) - (09/06/2011)
• Details of amendments to Employment Status Manual - (09/06/2011)
• Details of amendments to Tax Credits Manual - (09/06/2011)
• Late payment surcharge: reasonable excuse: Mond v HMRC [2011] UKFTT 374 (TC) - (08/06/2011)
• CIS penalties for late returns: reasonable excuse: TMA 1970, s. 98A: Champion Scaffolding Ltd v HMRC [2011] UKFTT 375 (TC) - (08/06/2011)
• NIC: enterprise zone capital allowances: tribunal jurisdiction: Brijesh J Patel v HMRC (Rev 1) [2011] UKFTT 373 (TC) - (08/06/2011)
• Income tax: seafarer earnings: ship or offshore installation: structure: appeal dismissed: Graham Gouldson v HMRC [2011] UKUT 238 (TCC) - (07/06/2011)
• NIC: married women’s election: McPhail v HMRC [2011] UKFTT 369 (TC) - (02/06/2011)
• Surcharge: TMA 1970, s. 59C: reasonable excuse: Knapper v HMRC [2011] UKFTT 365 (TC) - (01/06/2011)

May 2011

• Update re HMRC toolkits (incl. NIC, capital v revenue, property income) - (26/05/2011)
• Details of amendments to Tax Credits Manual - (25/05/2011)
• Details of amendments to Lloyds Manual - (25/05/2011)
• Details of amendments to PAYE Manual - (23/05/2011)
• NIC re company car: private use: McKenna Demolition Ltd & Anor v HMRC [2011] UKFTT 344 (TC) - (23/05/2011)
• CIS late payment surcharge: reasonable excuse: whether disproportionate: ESG Security Ltd v HMRC [2011] UKFTT 336 (TC) - (20/05/2011)
• Details of amendments to Self Assessment Claims Manual - (20/05/2011)
• CIS returns: late submission: proportionality: HRA 1998: M & J Plumbing v HMRC [2011] UKFTT 337 (TC) - (20/05/2011)
• PAYE return: penalty: TMA 1970, s. 98A: reasonable excuse: Hoar Cross Parish Council v HMRC [2011] UKFTT 362 (TC) - (19/05/2011)
• Late employer return: penalty: no reasonable excuse: Toolbox.net Ltd v HMRC [2011] UKFTT 363 (TC) - (19/05/2011)
• NIC married woman election: Spraggs v HMRC [2011] UKFTT 333 (TC) - (19/05/2011)
• Car fuel benefit: whether all private use made good: Little v HMRC [2011] UKFTT 324 (TC) - (16/05/2011)
• Details of amendments to Self Assessment Manual - (16/05/2011)
• TMA 1970, s. 49: late appeal: Carver v HMRC [2011] UKFTT 323 (TC) - (16/05/2011)
• Details of amendments to Child Benefit Technical Manual - (12/05/2011)
• IR35: NIC: whether worker would have been an employee: ECR Consulting Ltd v HMRC [2011] UKFTT 313 (TC) - (11/05/2011)
• Details of amendments to PAYE Manual - (10/05/2011)
• CIS late monthly return: postal delays: reasonable excuse: Davies v HMRC [2011] UKFTT 303 (TC) - (09/05/2011)
• CIS: late return: reasonable excuse: Contour Business Interiors v HMRC [2011] UKFTT 300 (TC) - (09/05/2011)
• PAYE underpayment: HMRC error: ESC A19: Clark v HMRC [2011] UKFTT 302 (TC) - (09/05/2011)
• CIS: late return: reasonable excuse: Castledale Building Services v HMRC [2011] UKFTT 301 (TC) - (09/05/2011)
• Late payment surcharge: no reasonable excuse: Riley v HMRC [2011] UKFTT 306 (TC) - (09/05/2011)
• Details of amendments to Tax Credits Manual - (06/05/2011)
• Details of amendments to Decisions and Appeals for National Insurance Contributions and Statutory Payments (DANSP) Manual - (06/05/2011)
• CIS: gross payment: reasonable excuse: Industrial Contracting Services Ltd v HMRC [2011] UKFTT 290 (TC) - (04/05/2011)
• Penalty: employer return: reasonable excuse: Cleveland (t/a Martin Cleveland Photography) v HMRC [2011] UKFTT 287 (TC) - (04/05/2011)
• Income tax losses: relevant discounted securities: definition of “interest”: Pike v HMRC (Rev 1) [2011] UKFTT 289 (TC) - (04/05/2011)
• Employer return: late submission: no reasonable excuse: Peter Boote Ltd v HMRC [2011] UKFTT 288 (TC) - (04/05/2011)
• Late P35 return: reasonable excuse: Donaghy v HMRC [2011] UKFTT 283 (TC) - (03/05/2011)
• Late P35 return: reasonable excuse: Cotswold Snacks & Drinks Ltd v HMRC [2011] UKFTT 285 (TC) - (03/05/2011)
• Penalty: employer return: reasonable excuse: Connect Business Solutions Ltd v HMRC [2011] UKFTT 281 (TC) - (03/05/2011)
• Details of amendments to PAYE Manual - (03/05/2011)

April 2011

• CIS late return: no reasonable excuse: AJ Flack Ltd v HMRC [2011] UKFTT 279 (TC) - (28/04/2011)
• Late employer return: no reasonable excuse but notification of penalties not satisfactory: Law Costing Ltd v HMRC [2011] UKFTT 278 (TC) - (28/04/2011)
• Late P35 return: mistaken belief that already submitted was not a reasonable excuse: Durnbrae Ltd v HMRC [2011] UKFTT 280 (TC) - (28/04/2011)
• Details of amendments to National Insurance Manual - (28/04/2011)
• Details of amendments to Tax Credits Manual - (28/04/2011)
• NIC Class 3: individual not employed: no entitlement to pay: Garland v HMRC [2011] UKFTT 273 (TC) - (27/04/2011)
• NIC: failure by company to pay contributions: notice served on director: Roberts & Anor v HMRC [2011] UKFTT 268 (TC) - (26/04/2011)
• Details of amendments to Child Benefit Technical Manual - (26/04/2011)
• Details of amendments to Employee Share Schemes User Guide - (26/04/2011)
• Self assessment: alleged over-declaration of profits: unreliable evidence: Okolo v HMRC [2011] UKFTT 258 (TC) - (19/04/2011)
• Late employer return: Jusilla principle: HMRC wrongly interpreting “reasonable excuse”: appeal allowed: Leachman (t/a Whiteley and Leachman) v HMRC [2011] UKFTT 261 (TC) - (19/04/2011)
• Self assessment: late filing penalties: reasonable excuse: allowed in part: Fernandez v HMRC [2011] UKFTT 259 (TC) - (19/04/2011)
• Income tax surcharge: no reasonable excuse: not a breach of Human Rights: Fallon v HMRC (Rev 1) [2011] UKFTT 262 (TC) - (19/04/2011)
• PAYE reg. 80 determinations: cancelled meetings and broken promises by taxpayer: Harrison News Ltd v HMRC [2011] UKFTT 251 (TC) - (15/04/2011)
• Income tax: late filing penalties: surcharges: reasonable excuse: continuing mental incapacity: appeals allowed: Ms AZ v HMRC [2011] UKUT B17 (TCC) - (15/04/2011)
• HMRC update guidance re deduction for education and training (Banerjee decision). - (15/04/2011)
• CIS late return: reasonable excuse: Crooks v HMRC [2011] UKFTT 246 (TC) - (14/04/2011)
• Details of amendments to Tax Credits Manual - (14/04/2011)
• HMRC: scope of ITEPA 2003, s. 401 includes a payment made for giving up rights in a redundancy scheme even though no termination occurs when it is paid. - (14/04/2011)
• HMRC amend guidance re termination payments to reflect Colquhoun decision - (14/04/2011)
• Employment: deduction for expenses: pilot: cost of licence: no deduction under ITEPA 2003, s. 343: Edgar v HMRC [2011] UKFTT 245 (TC) - (13/04/2011)
• Employer pension scheme: excluded benefits: termination of employment: Swingler v HMRC [2011] UKFTT 242 (TC) - (12/04/2011)
• Details of amendments to Venture Capital Schemes Manual - (12/04/2011)
• Details of amendments to PAYE Manual - (12/04/2011)
• Late payment of tax: reasonable excuse: Cubberley v HMRC [2011] UKFTT 239 (TC) - (11/04/2011)
• CIS withdrawal of gross status: no reasonable excuse: Bruce (t/a Norrie Bruce Plant Hire) v HMRC [2011] UKFTT 241 (TC) - (11/04/2011)
• PAYE annual return: partnership: misleading information from HMRC did constitute a reasonable excuse: Fisher (t/a The Crispin) v HMRC [2011] UKFTT 235 (TC) - (11/04/2011)
• P35 penalty: Jusilla principle: burden of proof: HMRC not plain dealing: reasonable excuse allowed: NA Dudley Electrical Contractors Ltd v HMRC [2011] UKFTT 260 (TC) - (09/04/2011)
• PAYE penalty: reasonable excuse for former employee: Budiadi v HMRC [2011] UKFTT 233 (TC) - (08/04/2011)
• Company car: whether made available: no: Golding v HMRC [2011] UKFTT 232 (TC) - (08/04/2011)
• PAYE return: error: no reasonable excuse: Time Together v HMRC [2011] UKFTT 226 (TC) - (06/04/2011)
• CIS gross payment status: cash flow problems did constitute a reasonable excuse: Kincaid (t/a AK Construction) v HMRC [2011] UKFTT 225 (TC) - (06/04/2011)
• Details of amendments to PAYE Manual - (06/04/2011)
• Details of amendments to Lloyds Manual - (04/04/2011)
• Tax avoidance scheme: losses: discounted securities: FA 1996, Sch. 13: Audley v HMRC [2011] UKFTT 219 (TC) - (01/04/2011)
• Income tax penalties: abatement: TMA 1970, s. 95A: appeal allowed in part: Malhi & Anor v HMRC [2011] UKFTT 220 (TC) - (01/04/2011)

March 2011

• Income tax: default surcharge for late tax: no reasonable excuse: Dennis v HMRC (Rev 1) [2011] UKFTT 215 (TC) - (29/03/2011)
• Details of amendments to HMRC’s Construction Industry Scheme Reform Manual - (29/03/2011)
• Details of amendments to HMRC’s Registered Pension Schemes Manual - (29/03/2011)
• Details of amendments to HMRC’s PAYE Manual - (29/03/2011)
• CIS gross payment status: later loss relief claim did negate defaults: lack of proportionality: Noden v HMRC [2011] UKFTT 214 (TC) - (28/03/2011)
• Employment tax: missing pension contributions by employer: not exempt: Taylor v HMRC [2011] UKFTT 209 (TC) - (25/03/2011)
• Income tax penalty: FA 2007, Sch. 24: careless error on return: Fane v HMRC [2011] UKFTT 210 (TC) - (25/03/2011)
• CIS gross payment status: invalid HMRC determination: Scofield v HMRC [2011] UKFTT 199 (TC) - (24/03/2011)
• Late payment surcharge: inability to pay not a reasonable excuse: Pitt v HMRC [2011] UKFTT 208 (TC) - (24/03/2011)
• PAYE regs: whether assessments to best judgment: appeal allowed in part: Fresh Sandwich Bar v HMRC [2011] UKFTT 198 (TC) - (23/03/2011)
• CIS penalty for late return: reasonable excuse: Expo Decor Ltd v HMRC [2011] UKFTT 195 (TC) - (21/03/2011)
• Surcharge on unpaid income tax: no reasonable excuse: Davidson v HMRC [2011] UKFTT 194 (TC) - (21/03/2011)
• Surcharges on unpaid income tax: TMA 1970, s. 59C: no reasonable excuse: Ahmed v HMRC [2011] UKFTT 196 (TC) - (21/03/2011)
• VAT assessments: whether best judgment: yes: Gordon v HMRC [2011] UKFTT 191 (TC) - (18/03/2011)
• Personal income tax: whether interest taxed at source to be taken into account re upper dividend rate: yes: Farrell v HMRC [2011] UKFTT 182 (TC) - (17/03/2011)
• CIS gross payment status: no reasonable excuse for failure: Begbie Jr (t/a Ready Steady Labourers) v HMRC [2011] UKFTT 184 (TC) - (17/03/2011)
• Discovery assessments: whether receipts income or capital: error or mistake: appeal allowed: Howell v HMRC [2011] UKFTT 179 (TC) - (16/03/2011)
• Income tax: out of time appeals: permission to appeal refused: no reasonable prospect of success: Ali v HMRC [2011] UKFTT 180 (TC) - (16/03/2011)
• Details of amendments to HMRC’s Child Benefit Technical Manual - (16/03/2011)
• Ordinary residence: intention: role of appellate tribunal: Tuczka v HMRC [2011] UKUT 113 (TCC) - (16/03/2011)
• Employment status: appeal allowed: surgeon was self-employed: Mitchell & Anor v HMRC [2011] UKFTT 172 (TC) - (15/03/2011)
• Discovery assessments: TMA 1970, s. 36: notification of chargeability: Stanley v HMRC [2011] UKFTT 169 (TC) - (14/03/2011)
• Employment income: reg. 80 determination: agency rules: Serpol Ltd v HMRC [2011] UKFTT 174 (TC) - (14/03/2011)
• Details of amendments to HMRC’s Self Assessment Manual - (14/03/2011)
• Details of amendments to HMRC’s PAYE Manual - (14/03/2011)
• Employment income: receipt of shares not an emolument: Rogers v HMRC [2011] UKFTT 167 (TC) - (11/03/2011)
• Class 1A NIC: racehorses owned by company but in name of director: ITEPA 2003, s. 203: SSCBA 1992, s. 10: Chepstow Plant International Ltd & Anor v HMRC [2011] UKFTT 166 (TC) - (10/03/2011)
• Statutory sick pay: whether employee incapable of work: no entitlement to SSP: Janicki v HMRC [2011] UKFTT 165 (TC) - (09/03/2011)
• PAYE reg. 72(5): tax not deducted by employer due to genuine mistake: tax therefore payable by employee: Blanche v HMRC [2011] UKFTT 164 (TC) - (08/03/2011)
• Details of amendments to HMRC’s PAYE Manual - (07/03/2011)
• Details of amendments to HMRC’s Assessment Procedures Manual - (07/03/2011)
• CIS gross payment status: no cancellation notice given: appeal allowed: Ithell v HMRC [2011] UKFTT 155 (TC) - (03/03/2011)
• CIS: failure to attend hearing: earlier decision not set aside: Rob Hughes Transport Ltd v HMRC [2011] UKFTT 151 (TC) - (02/03/2011)
• CIS late submission penalty: no evidence of posting: no reasonable excuse: O’ Brien v HMRC [2011] UKFTT 152 (TC) - (02/03/2011)

February 2011

• CIS late return penalties: reasonable excuse as HMRC did not prove date of receipt: Lilystone Homes Ltd v HMRC [2011] UKFTT 185 (TC) - (28/02/2011)
• Late appeal: no reasonable excuse: Sadiq v HMRC [2011] UKFTT 144 (TC) - (25/02/2011)
• Tax avoidance: income tax: discounts: gilt strips: computation of loss: Mr Andrew Berry v HMRC v [2011] UKUT 81 (TCC) - (25/02/2011)
• Details of amendments to HMRC’s Self Assessment Claims Manual - (24/02/2011)
• Income tax surcharge: taxpayer’s inability to understand tax rules not a reasonable excuse: Sloots v HMRC [2011] UKFTT 139 (TC) - (24/02/2011)
• CIS gross payment status: expectation of right to spread tax liability: proportionality: taxpayer did have reasonable excuse: Wood (t/a Propave) v HMRC [2011] UKFTT 136 (TC) - (23/02/2011)
• PAYE underpayment: ESC A19: elderly unrepresented taxpayer: no reasonable excuse: German v HMRC [2011] UKFTT 135 (TC) - (23/02/2011)
• Late PAYE return: honest error by agent not a reasonable excuse: Schola UK Ltd v HMRC [2011] UKFTT 130 (TC) - (22/02/2011)
• Income tax: late payment surcharge: circumstances amounted to reasonable excuse: Sanders v HMRC [2011] UKFTT 131 (TC) - (22/02/2011)
• Income tax: late filing penalty: no reasonable excuse: Joy v HMRC [2011] UKFTT 132 (TC) - (22/02/2011)
• Income tax: late payment surcharge: no reasonable excuse: Davies v HMRC [2011] UKFTT 133 (TC) - (22/02/2011)
• NIC: contribution to FURBS: whether liable for Class I contributions: no: Forde and McHugh v [2011] UKUT 78 (TCC) - (21/02/2011)
• Details of amendments to HMRC’s Self Assessment Manual - (18/02/2011)
• Details of amendments to HMRC’s Assessment Procedures Manual - (17/02/2011)
• Details of amendments to HMRC’s PAYE Manual - (17/02/2011)
• Self-assessment penalty: late payment surcharge: no reasonable excuse: no failure by HMRC to exercise discretion: Tennyson v HMRC [2011] UKFTT 119 (TC) - (15/02/2011)
• NIC voluntary contributions: due care and diligence: Allan v HMRC [2011] UKFTT 115 (TC) - (11/02/2011)
• CIS gross payment status: cashflow difficulties did constitute a reasonable excuse: Joseph- Lester t/a Scaffold Access Services v HMRC [2011] UKFTT 114 (TC) - (11/02/2011)
• CIS penalty for late return: errors in HMRC’s postal recording system: reasonable excuse: Gibson v HMRC [2011] UKFTT 113 (TC) - (10/02/2011)
• Income tax: late payment surcharge: no reasonable excuse: penalty not disproportionate: Cooper v HMRC [2011] UKFTT 112 (TC) - (10/02/2011)
• Employment income: whether various expenses deductible: appeal allowed in part: Lorber v HMRC [2011] UKFTT 110 (TC) - (09/02/2011)
• Details of amendments to HMRC’s Self Assessment: the Legal Framework Manual - (07/02/2011)
• Late filing of partnership return: no reasonable excuse: SC Services v Revenue & Customs [2011] UKFTT 227 - (07/02/2011)
• Partnership returns: late filing penalty: no reasonable excuse: H & Y Colbran v HMRC [2011] UKFTT 175 (TC) - (07/02/2011)
• Income tax postponement: whether reasonable grounds for believing overcharged: Patel v HMRC [2011] UKFTT 104 (TC) - (03/02/2011)
• Income tax: very late appeals: no reasonable excuse: O’ Brien v HMRC [2011] UKFTT 103 (TC) - (03/02/2011)
• Joint bank accounts: income arising jointly. Accounts for minor children: taxpayer not settlor: Lorber (Decision No.1) v HMRC [2011] UKFTT 101 (TC) - (03/02/2011)
• CIS return: penalty for late delivery: HMRC did not prove date of delivery: Heronslea Ltd v HMRC [2011] UKFTT 102 (TC) - (03/02/2011)
• Income tax: obvious inconsistencies in tax return: appeal largely dismissed: Segal v HMRC [2011] UKFTT 99 (TC) - (02/02/2011)

January 2011

• PAYE: late P35 return: no reasonable excuse: Centralised Services (Valves) Ltd v HMRC [2011] UKFTT 173 (TC) - (31/01/2011)
• Income tax: tax avoidance scheme: manufactured interest: Barnes v HMRC [2011] UKFTT 95 (TC) - (31/01/2011)
• Income tax default surcharge: difficult trading conditions: appeal allowed: Sharp v HMRC [2011] UKFTT 85 (TC) - (25/01/2011)
• Late P35: no reasonable excuse: Richfield Fashion Co Ltd v HMRC 0 (25 January 2011) - (25/01/2011)
• Details of amendments to HMRC’s PAYE Manual - (25/01/2011)
• Income tax: late appeal: whether reasonable excuse: Martin & Gaynor O’Hearne Properties Ltd v HMRC [2011] UKFTT 86 (TC) - (25/01/2011)
• CIS gross payment: no reasonable excuse for failures: Davies Construction v HMRC [2011] UKFTT 77 (TC) - (24/01/2011)
• CIS late submission penalties: no reasonable excuse: KD Ductworks Installations v HMRC [2011] UKFTT 76 (TC) - (21/01/2011)
• PAYE regulations: share scheme: restricted securities: Deutsche Bank Group Services (UK) Ltd v HMRC [2011] UKFTT 66 (TC) - (19/01/2011)
• Details of amendments to HMRC’s Self Assessment Manual - (19/01/2011)
• Income tax relief re CGT loss on shares: shares not subscribed for: Fard v HMRC [2011] UKFTT 63 (TC) - (18/01/2011)
• Income tax surcharge: no reasonable excuse: Bodani v HMRC [2011] UKFTT 61 (TC) - (18/01/2011)
• CIS: refusal of gross registration: reliance on accountants was a reasonable excuse: Thames Valley Renovations v HMRC [2011] UKFTT 69 (TC) - (18/01/2011)
• CIS penalties: bad advice not a reasonable excuse: RP Building Services Ltd v HMRC [2011] UKFTT 53 (TC) - (17/01/2011)
• Pensions: contribution notice under Pensions Act 2004 s 38: Michel Van de Wiele NV [2011] UKUT (FS) - (17/01/2011)
• Income from land: whether losses were trade losses: no: Azam v HMRC [2011] UKFTT 50 (TC) - (14/01/2011)
• PAYE: penalty for late P35: no reasonable excuse: Wall Panelling Ltd v HMRC [2011] UKFTT 51 (TC) - (14/01/2011)
• Details of amendments to HMRC’s Community Investment Tax Relief Manual - (13/01/2011)
• Details of amendments to HMRC’s Construction Industry Scheme Reform Manual - (13/01/2011)
• NIC: SMP: whether payable: yes: Young’s Recycling Group Ltd v HMRC [2011] UKFTT 45 (TC) - (12/01/2011)
• NIC: loan to participator: whether waived in capacity as director: whether Class 1 NIC due: Stewart Fraser Ltd v HMRC [2011] UKFTT 46 (TC) - (12/01/2011)
• Discovery: partnership returns: onus of proof: Bate v HMRC [2011] UKFTT 39 (TC) - (11/01/2011)
• Details of amendments to HMRC’s Registered Pension Schemes Manual - (11/01/2011)
• Income tax surcharge: external circumstances did amount to reasonable excuse: O’ Carroll v HMRC [2011] UKFTT 43 (TC) - (11/01/2011)
• CIS late return: alleged postal delays: appeal dismissed: Heatley v HMRC [2011] UKFTT 41 (TC) - (11/01/2011)
• Statutory maternity pay: date from which SMP can be claimed: Wade and North Yorkshire Police v HMRC [2011] UKUT B1 (TCC) - (11/01/2011)
• Employment income: transfer of shares and cash on redundancy: whether agreement reached with HMRC: Sjumarken v HMRC [2011] UKFTT 37 (TC) - (07/01/2011)
• IR35 hypothetical contract: appeal allowed: MBF Design Services Ltd v HMRC [2011] UKFTT 35 (TC) - (05/01/2011)
• Income tax: whether BA pilot residence and ordinarily resident in UK: Grace v HMRC [2011] UKFTT 36 (TC) - (05/01/2011)
• Income tax: closure notice refused: Bashir v HMRC [2011] UKFTT 33 (TC) - (04/01/2011)
• Penalty for late return: no reasonable excuse: South & Anor (t/a Nick South Carpentry & Joinery) v HMRC [2011] UKFTT 34 (TC) - (04/01/2011)
• Details of amendments to HMRC’s PAYE Manual - (04/01/2011)