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 for late payment was valid as it related to the period after the supplementary assessment.

Citation
[2012] UKFTT 656 (TC)
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

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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 for late payment was valid as it related to the period after the supplementary assessment.

Court Disposition

Appeal struck out

Orders

  • Application for strike-out of the appeal allowed
  • Appeal against the surcharge also struck out