Supreme Court rules in favour of taxpayer on deliberate inaccuracy (Commissioners for Her Majesty’s Revenue and Customs v Tooth)

Published on: 14 May 2021

Published by a

Specialist Tax Regulatory Materials

Article summary

The Supreme Court has ruled that the reporting of employment-related losses in the partnership section of a self-assessment tax return was not a deliberate inaccuracy, as the taxpayer made every effort to explain the inaccurate statement. The court found that a deliberate inaccuracy within the meaning of the.

Jurisdiction(s): England, Northern Ireland and Wales

News

Guidance

Popular Articles

Employment Tax

Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more

Employment Tax

Ministers of religion

Ministers of religionMost ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are subject to Class 1 National Insurance.For the purposes of the tax system, a minister does not have to belong

14 Jul 2020 12:14 | Produced by Tolley Read more

Value Added Tax

VAT registration ― change of VAT registration details

VAT registration ― change of VAT registration detailsVAT registered persons must keep their VAT registration details up to date and notify HMRC of any changes. Failure to notify HMRC by the relevant time could result in a penalty. For guidance regarding penalties for failure to notify please see the

14 Jul 2020 13:57 | Produced by Tolley Read more

��˾��ҹ��