Patel v Revenue & Customs [2011] UKFTT 104 (TC) (03 February 2011)

Patel v Revenue & Customs [2011] UKFTT 104 (TC) (03 February 2011)

There are reasonable grounds for believing the appellant was overcharged to tax for the years 1989-90 to 1995-96, as the evidence supports postponement for those years, but not for 1996-97 to 2007-08.

Citation
[2011] UKFTT 104 (TC)
Parties
Appellant: Harish Patel; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
03 February 2011
Procedural Posture
Income Tax/corporation Tax Appeal / Application for Postponement of Tax Assessment
Outcome
Application allowed in part and dismissed in part.
Legal Topics
Postponement of Tax, Protective Assessments, Reasonable Grounds for Overcharge, Section 55 Taxes Management Act 1970
Tax Law Postponement of Tax Protective Assessments Reasonable Grounds for Overcharge Section 55 Taxes Management Act 1970

Case Brief

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Parties

Harish Patel

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / Application for Postponement of Tax Assessment

Legal Issues

  1. 1 Whether there are reasonable grounds for believing the appellant is overcharged to tax under the assessments for the years 1989-90 to 2007-08

Ratio Decidendi

There are reasonable grounds for believing the appellant was overcharged to tax for the years 1989-90 to 1995-96, as the evidence supports postponement for those years, but not for 1996-97 to 2007-08.

Court Disposition

Application allowed in part and dismissed in part.

Orders

  • Tax due between 1989-90 to 1995-96 to be postponed.
  • Application for postponement for tax due between 1996-97 to 2007-08 dismissed.