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Insufficiency of funds does not excuse late payment
Russell Scheef (
TC9348
)
Donations to charity were not qualifying
John Harvey; Keswick Enterprises Holdings Charitable Trust (
TC9372
)
Building as a whole was residential
A Tretyakov (
TC9385
)
Works on a building comprised a conversion
FRF (South Wales) Ltd (
TC9386
)
No extenuating circumstances to extend deadline
J White (
FTSTC7
)
Delay in issuing penalties was no excuse for late return
Calder Hairdressing Limited (
FTSTC8
)
Sales of occupation income avoidance rules apply
R Grint (
TC9337
)
Whole of settlement was not subject to tax
L (
TC9355
)
Payments were taxable as earnings
Simrajsar Ltd and another (
TC9363
)
HMRC’s behaviour was reasonable
Generator Power Ltd (
TC9353
)
Understandable confusion not helped by HMRC
L Lapsley (
TC9366
)
Too late to provide new evidence
E Newfield v CRC,
Upper Tribunal (Tax and Chancery Division)
, 27 November 2024
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NEWS
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UK/India social security agreement
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CASES
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Tribunal had no jurisdiction to determine an appeal
No excuse for registering seven years late
IHT charge arises on employee benefit trust arrangement
Morse review not relevant to employment income liability
Multiple dwellings relief denied
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This week's opinion: 16 July 2026
UK/India social security agreement
Capital goods scheme amended regulation comes into force
Transfer pricing reporting consultation launched
HMRC guidance published on the taxation of state pensions