Churchill v Revenue & Customs [2012] UKFTT 656 (TC) (23 October 2012)

Churchill v Revenue & Customs [2012] UKFTT 656 (TC) (23 October 2012)

Section 9ZB TMA did not apply as there was no correction of the return; the further assessment was valid under Section 34 TMA within the four-year period. The Tribunal had no jurisdiction to consider ESC A19. The surcharge was valid as it related to late payment after the supplementary assessment.

Citation
[2012] UKFTT 656
Parties
Appellant: Alan Churchill; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
23 October 2012
Procedural Posture
Income Tax Appeal / Strike Out Application Under Rule 8(3)(c) of the Tribunal Procedure (first Tier Tribunal) (tax Chamber) Rules 2009
Outcome
Appeal struck out
Legal Topics
Income Tax, Assessment Time Limits, Tribunal Procedure, Extra Statutory Concession A19
Tax Law Income Tax Assessment Time Limits Tribunal Procedure Extra Statutory Concession A19

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 5 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Alan Churchill

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal / Strike Out Application Under Rule 8(3)(c) of the Tribunal Procedure (first Tier Tribunal) (tax Chamber) Rules 2009

Legal Issues

  1. 1 Whether HMRC's further assessment was time-barred under Section 9ZB TMA 1970
  2. 2 Whether the Tribunal had jurisdiction to consider Extra Statutory Concession A19
  3. 3 Whether the surcharge for late payment was valid

Ratio Decidendi

Section 9ZB TMA did not apply as there was no correction of the return; the further assessment was valid under Section 34 TMA within the four-year period. The Tribunal had no jurisdiction to consider ESC A19. The surcharge was valid as it related to late payment after the supplementary assessment.

Court Disposition

Appeal struck out

Orders

  • Application for strike-out of the appeal allowed
  • Tribunal does not have jurisdiction to consider ESC A19