CiteTEXT
...purposes, it is not deductible. 5. We were referred to a number of cases, the most recent of which, Vodafone Cellular Ltd and others v Shaw (Inspector of ...of the exclusivity test are Mallalieu v Drummond and MacKinley (Inspector of Taxes) v Arthur Young McClelland Moores& Co From these cases the following propositions may be... [2011] UKFTT 18 (TC)TC00895Appeal number: TC/2009/10238Income Tax- profits of a business-deductibility of expenses of...
...referred to what was said by Ferris J in Shaw (Inspector of Taxes) v Vicky Construction Ltd [2002] EWHC 2659 (ch); [2002] STC...and Corporation Taxes Act 1988, as amended ["ICTA"] and the subordinate legislation made pursuant to the rule-making power given by section 566 of ICTA, namely the Income Tax... Hojgaard v. Forth Estuary Transport Authority [2004] ScotCS 239 (03 November 2004) OUTER HOUSE, COURT OF SESSION OPINION OF LORD EASSIE in the cause M T HØJGAARD A/S Pursuers...
...FerrisJ in Shaw (Inspector of Taxes) v Vicky Construction Ltd[1]:- a contractor is obliged, except in the case of a sub-contractor who holds the relevant certificate, to deduct an...have a proper regard for responsibilities under the Taxes Acts? We agree with Judge Berner in Barrett at paragraph 161 where he finds that:- The test is one of reasonableness. No...SCHEME penalties late filing of returns one foreign sub-contractor whether reasonable excuse reliance on accountant appeal allowedFIRST-TIER TRIBUNALTAX...
...certificate was refused by the Inspector of Taxes but that refusal was overturned by the General Commissioners for the Division of Hartlepool ("the Commissioners"). This is an appeal by HM Inspector ...(Inspector of Taxes) v Vicky Construction Ltd [2002] STC 1544: "[3] In the absence of the statutory provision with which this appeal is concerned Vicky would be entitled...be granted or refused. Because of this, in this case the Inspector of Taxes and the Commissioners considered the compliance records of CBL. Furthermore, at some point, I believe during 2000, 90% ...
...a consequential loss of revenue to the Exchequer. The solution was described by Ferris J in Shaw (Inspector of Taxes) v Vicky Construction Ltd [2002] STC 1544 at [4...returns - no reasonable excuse - proportionality of penalties - whether within wide margin of appreciation — interpretation of s 100B Taxes Management Act 1970 — Human Rights...of the Taxes Management Act 1970 ("TMA") (introduced by the Finance Act 1989 and amended relevantly by FA 2004), which provides: "(1) … regulations under section 70(1)(a) or 71 of...
...Shaw (Inspector of Taxes) v Vicky Construction Ltd [2002] STC 1544 at [4]: In order to remedy this abuse...liable to a penalty under s 98A of the Taxes Management Act 1970 ( TMA ) (introduced by the Finance Act 1989 and amended relevantly by FA 2004), which provides: (1) regulations under...TAX construction industry scheme late filing of returns penalties proportionality of penalties Commissioners for HM Revenue & Customs v Bosher applied calculation of penalty reasonable excuse...
...(Inspector of Taxes) v Vicky Construction Ltd [2002] STC 1544 at [4]: In order to remedy this abuse, Parliament enacted legislation, which goes back to the early 1970s...settling their tax liabilities, with a consequential loss of revenue to the Exchequer. The solution was described by Ferris J in Shaw... Sitting in public in Leeds on 1 March 2017Mr Mark Hill of Simple Accounting Limited for the AppellantMr Paul Hunter of HM...
.... He cited Millett LJ in Vodafone Cellular Ltd v Shaw (Inspector of Taxes) [1997] STC 734 at 742: "Whether a payment is... Barclays Mercantile Business Finance v Mawson (...) [2004] UKHL 1, [2005] AC 684; Ensign Tankers (Leasing) Ltd v Stokes (Inspector of ...
Can't display summary as content is Scanned, Please open the judgment to see full content.
...not necessarily mean that the expenditure is disallowable. As Millett LJ said in Vodafone Cellular Ltd v Shaw (Inspector of Taxes) [1997] STC 734 at 742...cases which speak for themselves) the [FTT needs] to look into the taxpayer's mind at the moment when the expenditure is made' (Lord Brightman in Mallalieu v Drummond (Inspector of Taxes) [1983...the activity' (Lord Oliver in MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co [1989] STC 898 at 905, [1990] 2 AC 239 at 255) [ "MacKinlay"] and as a result the...
...Shaw (Inspector of Taxes) v Vicky Construction Ltd [2002] EWHC 2659 (Ch), [3]-[5...Cormack (Inspector of Taxes) v CBL Cable Contractors Ltd [2005] EWHC 1294 (Ch), [3]: http://www.bailii.org/ew/cases/EWHC/Ch/2005/1294.html "[3] In ...under [ICTA 1988] or the [Taxes Management Act 1988] in respect of periods ending within the qualifying period and with all requests to supply to an inspector accounts of, or other information about...
...his judgment in Vodafone which we have set out above." 53. The reference to Vodafone is to Vodafone Cellular Ltd v Shaw (Inspector of Taxes) ...". The reference to E V Booth v Buckwell is to E V Booth (Holdings) Limited v Buckwell (Inspector of Taxes) [1980] STC 578 where Browne Wilkinson J...the House of Lords in FA & AB Ltd v Lupton (Inspector of Taxes) [1972] AC 634 which drew a distinction...
...J. in Shaw
(Inspector of Taxes) v Vicky Construction Ltd [2002] STC 1544 as follows: [3] ... it became notorious that many
sub-contractors engaged in the...- late filing of returns no reasonable
excuse proportionality of penalties whether within wide margin of
appreciation - interpretation of s100B Taxes Management Act 1970 - Human Rights
Act 1998...periods ended on or after 5 June 2009 were
cancelled. 3.
In their letter of 25 January 2011, HMRC also offered to reduce the
penalties further from 54,100 to 14,600 under s102 Taxes...
...taken to be a purpose for which the payment was made; Vodafone Cellular Ltd v Shaw (Inspector of Taxes) [1997] STC 734 at 742. And, finally that if the...Ltd v Bolland (Inspector of Taxes) [1948] AC 508 at 517, 30 TC 267 at 288. Thirdly, that the business (or professional) purpose must be the sole purpose...; Bentleys, Stokes & Lowless v Beeson (Inspector of Taxes) (1951) 33 TC 491 at 504. Fourthly, that the distinction between furthering the business...
...being party to the Assignment by analogy with the cases of Vodafone Cellular Ltd and others v Shaw (Inspector of Taxes) [1997] STC...734, Mallalieu v Drummond (Inspector of Taxes) [1983] STC 665 and...MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co [1989] STC 898. However, the FTT was not bound to accept those submission...
...was explained by Ferris J in Shaw (Inspector of Taxes) v Vicky Construction Ltd [2002] STC 1544 at paragraphs 3-5: ‘In...(Inspector of Taxes) v CBL Cable Contractors Ltd [2005] EWHC 1294 who, having quoted the above passage from Vicky said (at paragraph 3): In other words...issues (and he also ordered that the claim be transferred to the Royal Courts of Justice): (1)Whether a breach by the Defendant of section 561(2) of the Income and Corporation Taxes Act 1988 would give...
...disallowable. As Millett LJ said in Vodafone Cellular Ltd v Shaw (Inspector of Taxes) [1997] STC 734 at 742, 69 TC 376 at 437...expenditure is made (Lord Brightman in Mallalieu v Drummond (Inspector of Taxes) [1983] STC 665 at 669, [1983] 2 AC...MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co [1989] STC 898 at 905, [1990] 2 AC 239 at 255) and as a result the conscious motive of the taxpayer is not...
...expression might be unarticulated purpose': see Vodafone Cellular Ltd v Shaw (Inspector of Taxes) [1995] STC 353 at 395, 69 TC 376 at 428. However, it is fair to...under section 28A Taxes Management Act 1970 ( TMA ) and against assessments to additional income tax, issued under section 29 TMA, for the years ended 5 April 2011 (in the sum of 2049.04), 2012 (in...provision for this in the law, and the inspector had no option other than to disallow it. There certainly was a discovery during the enquiry that some of the contested items were ineligible...
...Mallalieu." 23. Counsel also referred me to Vodafone Cellular Limited and Ors -v- Shaw (Inspector of Taxes)...to arrange his affairs so as to minimise the incidence of tax. In T.G. Brosnan (Inspector of Taxes) -v- Mutual Enterprises Limited [1997] 3 IR 257, in.... In the course of his judgment in Inspector of Taxes (Mara) -v- Hummingbird [1982] ILRM 421, Kenny J. stated at p.426 of the report that...
..., Limited v. Shaw (H.M. Inspector of Taxes). Ca se Stated under the Statute 8 & 9 Geo. V, cap. 40, Sect. 149, by the Commissioners for the General Purposes of the Income Tax ...Eastmans Limited v. Shaw (H.M. Inspector of Taxes). That the judgment appealed from be reversed. The Not Contents have it. That the judgment appealed from be affirmed and this..... Southwell v. Savill Brothers, Ltd., [1901] 2 K.B. 349; 4 T.C. 430. 4. The Inspector of Taxes contended (inter alia...