Partridge v Revenue & Customs [2014] UKFTT 828 (TC) (20 August 2014)

Partridge v Revenue & Customs [2014] UKFTT 828 (TC) (20 August 2014)

No repayment or allowable loss is due for 2006/07 as no evidence of tax paid or suffered exists; Corporation Tax is not creditable in personal returns; Appellant's figure for tax owed in 2009/2010 is accepted as correct.

Citation
[2014] UKFTT 828 (TC)
Parties
Appellant: John Partridge; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
20 August 2014
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed on two issues and allowed on a third issue with HMRC’s agreement.
Legal Topics
Income Tax, Re Computation of Income, Employment Status, Director’s Fees, Corporation Tax, Overpayment Relief
Tax Law Income Tax Re Computation of Income Employment Status Director’s Fees Corporation Tax Overpayment Relief

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Parties

John Partridge

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether adjustments to income could be made for a four-year period
  2. 2 Whether the appellant was an employee, independent contractor, or company director
  3. 3 Whether tax repayment or allowable loss was due for 2006/07

Ratio Decidendi

No repayment or allowable loss is due for 2006/07 as no evidence of tax paid or suffered exists; Corporation Tax is not creditable in personal returns; Appellant's figure for tax owed in 2009/2010 is accepted as correct.

Court Disposition

Appeal dismissed on two issues and allowed on a third issue with HMRC’s agreement.

Orders

  • No repayment or allowable loss for 2006/07.
  • No credit, deduction, or repayment for Corporation Tax in 2008/09 and 2009/10.