Ward v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2016] UKFTT 439 (TC) (20 June 2016)

Ward v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2016] UKFTT 439 (TC) (20 June 2016)

Mr Ward can only be credited in his self-assessment for the PAYE amount that should have been deducted by his employer, not any excess paid. Any overpayment is repayable to the employer. Mr Ward's behaviour in completing his 2010/2011 tax return was deliberate and concealed, as he knowingly provided incorrect information regarding his residence and days in the UK, justifying a penalty of 70% of the potential lost revenue.

Citation
[2016] UKFTT 439 (TC)
Parties
Appellant: Robert Ward; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
20 June 2016
Procedural Posture
Income Tax/corporation Tax Assessment/self Assessment Appeal / First Tier Tribunal (tax Chamber) Decision After Further Evidence and Submissions
Outcome
Appeal partially allowed and partially dismissed.
Legal Topics
Income Tax, PAYE (pay as You Earn), Self Assessment, Discovery Assessment, Tax Penalties, Residence Status, Inaccuracy Penalty
Tax Law Income Tax PAYE (pay as You Earn) Self Assessment Discovery Assessment Tax Penalties Residence Status Inaccuracy Penalty

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Parties

Robert Ward

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Assessment/self Assessment Appeal / First Tier Tribunal (tax Chamber) Decision After Further Evidence and Submissions

Legal Issues

  1. 1 Whether overpayment by employer under PAYE is repayable to employee or employer
  2. 2 Whether inaccuracy penalty for deliberate and concealed behaviour is justified in relation to errors in self-assessment return

Ratio Decidendi

Mr Ward can only be credited in his self-assessment for the PAYE amount that should have been deducted by his employer, not any excess paid. Any overpayment is repayable to the employer. Mr Ward's behaviour in completing his 2010/2011 tax return was deliberate and concealed, as he knowingly provided incorrect information regarding his residence and days in the UK, justifying a penalty of 70% of the potential lost revenue.

Court Disposition

Appeal partially allowed and partially dismissed.

Orders

  • Discovery assessment for 2009/2010 reduced to nil.
  • No penalty imposed for 2009/2010.