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Tax law [2022] UKFTT 97 (TC)

BEST ON CONVENIENCE STORE (a firm) v Revenue & Customs (ncome tax and VAT - COP9 investigation - suppression of business income)

BEST ON CONVENIENCE STORE (a firm) v Revenue & Customs (ncome tax and VAT - COP9 investigation - suppression of business income) [2022] UKFTT 97 (TC) (16 March 2022)

Tax appeal concerning suppressed sales and purchases, VAT assessments, income tax amendments, and penalties. The tribunal upheld the case mostly, adjusting some calculations.

  • Income tax
  • Vat
  • Tax evasion
  • Penalties
  • Disclosure
  • Partnership liability
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Tax law [2016] UKFTT 233 (TC)

Deutsch v Revenue and Customs (VAT - REGISTRATION : Partnerships, of)

Deutsch v Revenue and Customs (VAT - REGISTRATION : Partnerships, of) [2016] UKFTT 233 (TC) (12 April 2016)

The tribunal held that the appellant was properly VAT-registered as a partnership and remained liable for VAT until HMRC was notified of the change.

  • Vat registration
  • Partnership liability
  • Hmrc procedures
  • Vat-registration
  • Partnership-liability
  • Hmrc-procedure
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Tax law [2016] UKFTT 233

Deutsch v Revenue and Customs (VAT - REGISTRATION : Partnerships, of)

Deutsch v Revenue and Customs (VAT - REGISTRATION : Partnerships, of) [2016] UKFTT 233 (TC) (12 April 2016)

The Tribunal dismissed a VAT registration appeal, holding that partnership-related liability continued until HMRC was notified of the change, despite alleged fraud and relationship breakdown.

  • Vat registration
  • Partnership liability
  • Tribunal procedure
  • Vat-registration
  • Partnership-liability
  • Tribunal-procedure
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Tax law [2014] UKFTT 692

Rusling v Revenue & Customs

Rusling v Revenue & Customs [2014] UKFTT 692 (TC) (18 July 2014)

The tribunal held that cleared post-dated cheques from a fraudulent investment scheme were taxable interest, upheld the discovery assessment, and split liability with Mrs Rusling.

  • Income tax
  • Interest income
  • Discovery assessment
  • Carelessness in tax returns
  • Fraudulent investment schemes
  • Partnership liability
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Tax law [2014] UKFTT 343

Sandford Promenade Hotel v Revenue & Customs

Sandford Promenade Hotel v Revenue & Customs [2014] UKFTT 343 (TC) (10 April 2014)

A VAT default surcharge appeal was dismissed after the tribunal found no reasonable excuse and held it could not reduce legislated penalties for proportionality.

  • Vat default surcharge
  • Reasonable excuse
  • Partnership liability
  • Proportionality of penalties
  • Vat-default-surcharge
  • Reasonable-excuse
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Tax law [2014] UKFTT 343 (TC)

Sandford Promenade Hotel v Revenue & Customs

Sandford Promenade Hotel v Revenue & Customs [2014] UKFTT 343 (TC) (10 April 2014)

The First-tier Tribunal dismissed an appeal against VAT default surcharges, finding no reasonable excuse and no power to reduce penalties for proportionality.

  • Vat default surcharge
  • Reasonable excuse
  • Partnership liability
  • Proportionality of penalties
  • Vat-default-surcharge
  • Reasonable-excuse
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Tax law [2011] UKFTT 808

Valantine v Revenue & Customs

Valantine v Revenue & Customs [2011] UKFTT 808 (TC) (09 December 2011)

The tribunal held that Mrs Valantine was not a partner in her husband's landscaping business, so HMRC's partnership-based tax and VAT assessments failed.

  • Partnership liability
  • Income tax
  • National insurance contributions
  • Value added tax
  • Partnership-liability
  • Income-tax
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Tax law [2011] UKFTT 808 (TC)

Valantine v Revenue & Customs

Valantine v Revenue & Customs [2011] UKFTT 808 (TC) (09 December 2011)

The Tribunal allowed Mrs Valantine’s appeal, finding she was not a partner in her husband’s landscaping business and so was not liable for the assessed taxes.

  • Partnership liability
  • Income tax
  • National insurance contributions
  • Value added tax
  • Partnership-liability
  • Income-tax
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Tax law [2010] UKFTT 18

Seafield General Store & Post Office v Revenue & Customs

Seafield General Store & Post Office v Revenue & Customs [2010] UKFTT 18 (TC) (17 December 2009)

The Tribunal upheld HMRC amendments to partnership profits and confirmed negligence penalties after finding the appellants had failed to keep proper records and had suppressed sales and purchases.

  • Self-assessment
  • Undisclosed profits
  • Negligence
  • Penalties
  • Record keeping
  • Partnership liability
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Employment law [2003] UKEAT 0928_02_2006

Nemeth v. D'arcy White & Co & Ors

Nemeth v. D'arcy White & Co & Ors [2003] UKEAT 0928_02_2006 (20 June 2003)

The Employment Appeal Tribunal held that the tribunal applied the wrong test for partnership and allowed the appeal, removing liability against Mr Nemeth.

  • Redundancy payments
  • Partnership liability
  • Employment status
  • Employment-law
  • Redundancy-payments
  • Partnership-liability
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About this LexChat collection

United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.