Miltine v Revenue and Customs (INCOME TAX - whether deposits and transfers into Appellant's bank accounts were income) [2021] UKFTT 108 (TC) (13 April 2021)

Miltine v Revenue and Customs (INCOME TAX - whether deposits and transfers into Appellant's bank accounts were income) [2021] UKFTT 108 (TC) (13 April 2021)

The Tribunal found Ms Miltine's explanations for unexplained deposits not credible, determined she was trading in used motor vehicles and failed to declare income, and upheld HMRC's penalty calculations for deliberate and careless omissions.

Citation
[2021] UKFTT 108 (TC)
Parties
Appellant: Erlinga Miltine; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 April 2021
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal allowed in part; assessments reduced; penalties upheld for deliberate behaviour.
Legal Topics
Income Tax, Undisclosed Income, Penalties for Deliberate Behaviour, Self Assessment Amendments
Tax Law Income Tax Undisclosed Income Penalties for Deliberate Behaviour Self Assessment Amendments

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 3 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Erlinga Miltine

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether unexplained deposits into Appellant's bank accounts constituted taxable income
  2. 2 Whether omission of income was deliberate or careless
  3. 3 Correctness of penalties imposed

Ratio Decidendi

The Tribunal found Ms Miltine's explanations for unexplained deposits not credible, determined she was trading in used motor vehicles and failed to declare income, and upheld HMRC's penalty calculations for deliberate and careless omissions.

Court Disposition

Appeal allowed in part; assessments reduced; penalties upheld for deliberate behaviour.

Orders

  • Penalty for omission of £4,237 income set at £193.52 and suspended until 5 April 2022, subject to conditions.
  • Penalty for deliberate omission of unexplained deposits reduced to £5,990.19, not suspended.