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tax tribunal
Tax tribunal severely criticises HMRC for using the penalty system as a cash generating scheme
The First-tier Tax Tribunal suggests that HMRC is acting like a “disreputable debt collector” and uses the penalty system as a “cash generating scheme”… We thought the Tax tribunal comments that we reported last week would be enough to force HMRC to change its policy towards year-end filing penalties. But another decision goes further and [...]
Tax tribunal comments on disputes over SSP payments
The First-tier Tax Tribunal comments on the quality of doctors’ comments on sick notes and the use of the Tribunal to resolve employee/employer issues. In a decision given on 9 March 2011 in the case Janicki v Revenue & Customs, the First-tier Tax Tribunal ruled that medical reports issued by Medical Services were more persuasive [...]
Termination payments and the £30,000 exemption
The Upper Tax Tribunal decides that payments in lieu of redundancy, even if paid years in advance of termination, qualify for the £30,000 exemption. On 6 December 2010, in the case Colquhoun v Revenue & Customs, the Upper Tax Tribunal overturned the January 2010 decision of the First-tier Tax Tribunal relating to the £30,000 tax [...]
HMRC to appeal against Tax Tribunal decision in Total People case
On 12 August, the First-Tier Tax Tribunal allowed the employer’s appeal against an HMRC decision that lump sum payments paid for motoring expenses were part of the salaries of the employees concerned and therefore subject to Class 1 NICs. The employer, Total People, argued that the lump sums were mileage allowance payments and therefore exempt [...]
Upper Tax Tribunal resolves SMP issues in the Deborah Wade case
In September 2009, the First-tier Tax Tribunal gave its decision in the case North Yorkshire Police and Mrs Deborah Wade v The Commissioners for HM Revenue and Customs. This was the first judicial decision on a matter concerning statutory payments since administration of the SMP/SAP/SPP schemes was transferred to the Inland Revenue (now HMRC). The [...]
