Faulkner v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses) [2018] UKFTT 270 (TC) (16 May 2018)

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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Faulkner v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses) [2018] UKFTT 270 (TC) (16 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06500.html
Cite as: [2018] SFTD 1224, [2018] STI 1730, [2018] UKFTT 270 (TC)

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Decision Number: TC 06500
Appellant: Mr Gavin Faulkner
Respondent: The Commissioners For Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Richard THOMAS
Date Of Decision: 16/05/2018
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Losses
Notes: INCOME TAX - claim to carry back trading loss of LLP attributable to partner to previous tax year - whether claim in return out of time: yes - whether appealable decision: no, Raftopoulou followed whether in time claim made outside return - whether failure by HMRC to give effect to claim appealable - effect of carry back claim on tax, penalties and surcharges of earlier year.

INCOME TAX - appeals against penalties under s 93 TMA and Schedule 55 FA 2009 - appeals against surcharges under s 59C TMA - whether permission should be given to make late appeals to HMRC - whether appeals notified to Tribunal late: NT ADA Ltd (Upper Tribunal) considered - appeals allowed in part
PDF Copy:                                 [2018] UKFTT 270 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06500.html