Catana v Revenue & Customs [2011] UKFTT 640 (TC) (04 October 2011)

Catana v Revenue & Customs [2011] UKFTT 640 (TC) (04 October 2011)

The Tribunal held that only those expenses and tax credits substantiated by adequate evidence could be allowed. Following examination of further receipts and agreement between the parties, allowable expenses and capital allowances were set at agreed amounts, resulting in a partial allowance of the appeal.

Citation
[2011] UKFTT 640 (TC)
Parties
Appellant: G. C. Catana; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
04 October 2011
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal allowed in part by consent of the parties.
Legal Topics
Income Tax, Corporation Tax, Allowable Expenses, Construction Industry Scheme, Tax Credits, Capital Allowances
Tax Law Income Tax Corporation Tax Allowable Expenses Construction Industry Scheme Tax Credits Capital Allowances

Case Brief

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Parties

G. C. Catana

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the Appellant was entitled to claim certain expenses and tax credits in his tax return for the year ended 5 April 2007
  2. 2 Whether sufficient evidence was provided to substantiate the claimed expenses and tax credits

Ratio Decidendi

The Tribunal held that only those expenses and tax credits substantiated by adequate evidence could be allowed. Following examination of further receipts and agreement between the parties, allowable expenses and capital allowances were set at agreed amounts, resulting in a partial allowance of the appeal.

Court Disposition

Appeal allowed in part by consent of the parties.

Orders

  • Allowed expenses set at £12,523 and capital allowances at £150.
  • Resulting in a repayment of £399.07 plus interest to the Appellant.