Phillips v The Commissioners for Revenue & Customs [2009] UKFTT 335 (TC) (24 November 2009)

Phillips v The Commissioners for Revenue & Customs [2009] UKFTT 335 (TC) (24 November 2009)

The appellant failed to displace the prima facie evidence of partnership for the years under assessment; both partners made tax returns on the basis of partnership, and partnership accounts and letterhead supported this. The appellant, though not the nominated partner, has the right to appeal consequential amendments to his own return and to challenge the correctness of partnership assessments and amendments.

Citation
[2009] UKFTT 335
Parties
Appellant: Raymond John Phillips; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
24 November 2009
Procedural Posture
Income Tax Appeal / Preliminary Hearing Before First Tier Tribunal (tax Chamber)
Outcome
Preliminary issues decided against the appellant; partnership found to exist and appellant bound by partnership returns and amendments, but retains right to appeal and challenge correctness.
Legal Topics
Existence of Partnership, Binding Nature of Partnership Tax Returns, Right of Appeal for Non Nominated Partners
Tax Law Partnership Law Existence of Partnership Binding Nature of Partnership Tax Returns Right of Appeal for Non Nominated Partners

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Parties

Raymond John Phillips

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / Preliminary Hearing Before First Tier Tribunal (tax Chamber)

Legal Issues

  1. 1 Whether a partnership existed between Phillips and Bintliff for tax years 1998-2003
  2. 2 Whether the appellant is bound by amendments to partnership tax returns made by the nominated partner

Ratio Decidendi

The appellant failed to displace the prima facie evidence of partnership for the years under assessment; both partners made tax returns on the basis of partnership, and partnership accounts and letterhead supported this. The appellant, though not the nominated partner, has the right to appeal consequential amendments to his own return and to challenge the correctness of partnership assessments and amendments.

Court Disposition

Preliminary issues decided against the appellant; partnership found to exist and appellant bound by partnership returns and amendments, but retains right to appeal and challenge correctness.

Orders

  • Appellant's appeal on preliminary issues dismissed.
  • Appellant entitled to challenge correctness of partnership assessments and amendments in subsequent proceedings.