Electronic filing and reasonable excuse - Taxpayer Win
Ann Hauser v HMRC [2015] UKFTT 0682 (TC)
She had attempted to submit her return online on 31 January 2014 but there was no record on the HMRC computer system that this had been received. The system indicated that she had been online but that she had failed to complete the filing process. The printout submitted by HMRC showed the words “Not submitted” and indicated that the return process was only 95% complete.
On the evidence given by Mrs Hauser, the Tribunal found, on the balance of probabilities, that the online process had in fact been completed in full and that an online fault, either on HMRC’s system or that of the appellant had resulted in the electronic data not reaching HMRC’s computer.
Summary
Electronic filing and reasonable excuse | Gabelle LLP Tax Consultants – Independent UK Tax Experts
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Tax Cases
There's plenty of cases that go through, but as eek says, not all publicisedOriginally posted by DonkeyRhubarb View PostThey probably don't take many cases, which they could lose, to court.
http://www.taxjournal.com/tj/article...-2016-28042016
Most not really contractor related but some cases that make interesting reading.
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They probably don't take many cases, which they could lose, to court.
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Recent Tax Tribunal Cases - HMRC Wins
FTT : Offshore Tax Avoidance Case - HMRC Win
http://www.financeandtaxtribunals.go...09/TC05028.pdf
The first tier tribunal [Clavis Liverty 1 LP and HMRC, TC05028] ruled that the Clavis Liberty Fund 1 LP scheme, involving 99 partners, created an artificial tax loss.
UTT : Share disposal scheme subject to Tax - HMRC Win
http://www.financeandtaxtribunals.go...06/TC05025.pdf
A complicated tax avoidance scheme involving the sale of shares in Anglia Water Group from Scottish to Irish trusts and then to a large investment bank did not work, a tribunal has ruled.
“The creation and insertion of artificial steps to defeat that purpose is just the sort of arrangement the Ramsay approach says should be disregarded,” Judge Reid said. “Doing so yields the consequence that the arrangements are treated as a chargeable gain on the disposal of shares in the market. This simply reflects the reality.”
FTT : Tribunal rejects taxpayer digital confusion - HMRC Win
http://www.financeandtaxtribunals.go...50/TC05048.pdf
Halford paid the associated tax liability on 9 March 2015, as the payment was made more than 30 days after the due date, a penalty of 5% of the tax liability was imposed along with interest.
But in his evidence, Halford argued that he had been misled by an “erroneous message” from HMRC’s website. He was “presented with the message ‘You have nothing to pay’” and understood this to mean that the tax liability was “not immediately due”.
Under Making Tax Digital, taxpayers will have to go through HMRC’s online systems to fulfil their tax obligations. This could make HMRC’s definition of taxpayer responsibility and ambiguous online warnings somewhat problematic
HMRC rejected Halford's argument, stating that “under self assessment, it is the taxpayer’s responsibility to pay the right amount of tax, at the right time and that there is no obligation on the part of HMRC to notify a taxpayer that a tax liability exists before the due date for payment of that tax”.
FTT : MSC Legislation - HMRC Win
http://www.financeandtaxtribunals.go...26/TC05045.pdf
The first ever court appeal against the MSC legislation has found in favour of the taxman
Accused of being a MSC that encouraged the avoidance of £378,000 in tax (including NICs) by encouraging contractors into limited companies, CBS gave just one defence. The scheme CBS made available solely provided workers’ services to individual clients, and CBS was “merely in the business of assisting with the provision of companies”.
HMRC in 'cracking win' over MSC contractors :: Contractor UK
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