INCOME TAX – PENALTY FOR LATE FILING OF END OF YEAR PAYE RETURN – Whether Appellant had reasonable excuse for default – Yes – Appeal Allowed.
[2011] UKFTT 429 (TC)
Bailii
England and Wales
Income Tax
Updated: 02 November 2021; Ref: scu.443095
lex vobiscum – May the Law be with You
INCOME TAX – PENALTY FOR LATE FILING OF END OF YEAR PAYE RETURN – Whether Appellant had reasonable excuse for default – Yes – Appeal Allowed.
[2011] UKFTT 429 (TC)
Bailii
England and Wales
Income Tax
Updated: 02 November 2021; Ref: scu.443095
References: (1932) 48 CLR 113, [1932] HCA 56
Links: Austlii
Coram: Gavan Duffy CJ and Dixon J
Ratio: (High Court of Australia) The taxpayer newspaper sought to set off against its liability to income tax, sums which it had paid out in damages for defamation.
Held: They were deductible. Such claims against a newspaper are a ‘regular and almost unavoidable incident of publishing it’ and the damages are compensatory rather than punitive.
Jurisdiction: Australia
This case is cited by:
(This list may be incomplete)
Last Update: 15 June 2020
Ref: 266054 br>
References: [2019] UKUT 386 (AAC)
Links: Bailii
Ratio: (Tax Credits and Family Credit – Other)
Jurisdiction: England and Wales
Last Update: 15 June 2020
Ref: 651682 br>