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

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

The Tribunal allowed the appeal in part by consent, based on the parties’ agreement after further evidence was produced and examined, resulting in an agreed figure for allowable expenses and capital allowances. The decision was grounded on the principle that only substantiated expenses and CIS credits supported by evidence could be allowed.

Citation
[2011] UKFTT 640
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
Income Tax/corporation Tax Appeal / First Tier Tribunal (tax), Substantive Hearing and Decision
Outcome
Appeal allowed in part by consent
Legal Topics
Income Tax Assessment, Allowable Expenses, Construction Industry Scheme (cis), Capital Allowances, Evidentiary Requirements for Tax Deductions
Tax Law Income Tax Assessment Allowable Expenses Construction Industry Scheme (cis) Capital Allowances Evidentiary Requirements for Tax Deductions

Case Brief

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Parties

G. C. Catana

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / First Tier Tribunal (tax), Substantive Hearing and Decision

Legal Issues

  1. 1 Whether the Appellant was entitled to claim the disputed expenses and capital allowances for the tax year ending 5 April 2007
  2. 2 Whether the Appellant was entitled to credit for tax deducted under the Construction Industry Scheme (CIS) without full supporting documentation

Ratio Decidendi

The Tribunal allowed the appeal in part by consent, based on the parties’ agreement after further evidence was produced and examined, resulting in an agreed figure for allowable expenses and capital allowances. The decision was grounded on the principle that only substantiated expenses and CIS credits supported by evidence could be allowed.

Court Disposition

Appeal allowed in part by consent

Orders

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