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R & C Commissioners v Goldsmith

Cited authorities 55 Cited in 12 Precedent Map Related
JurisdictionUK Non-devolved
Judgment Date04 November 2019
Neutral Citation[2019] UKUT 325 (TCC)
Date04 November 2019
CourtUpper Tribunal (Tax and Chancery Chamber)
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9 cases
  • KSM Henryk Zeman SP Z.o.o. v The Commissioners for HM Revenue and Customs [2021] UKUT 0182 (TCC)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • Invalid date
    ...Ch; R & J Birkett & Ors v HMRC [2017] UKUT 89 (TCC); PML Accounting Ltd R(oao) v HMRC [2018] EWCA Civ 2231; HMRC v David Goldsmith [2019] UKUT 325 (TCC); Beadle v R & C Comms [2020 EWCA Civ That is the beginning, rather than the end, of the inquiry however. It is well established that the e......
  • The Commissioners for HM Revenue and Customs v David Goldsmith
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 4 November 2019
    ...[2019] UKUT 0325 (TCC) Appeal number: UT/2018/0037 INCOME TAX – penalty charged under paras 1 and 3, Schedule 55 Finance Act 2009 – whether taxpayer liable to a penalty for failure to submit a tax return under s.8(1) Taxes Management Act 1970 (“TMA”) – appeal allowed by First-tier Tribuna......
  • Smith
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 3 January 2020
    ...submitted that as he was a PAYE employee, HMRC should not have issued him with a return. Ms Donovan relied on R & C Commrs v Goldsmith [2019] BTC 527 (Fancourt J and Judge Brannan). Mr Goldsmith had succeeded before the FTT on the basis that TMA s 8(1)(a) stated that a Notice to File had to......
  • Revenue and Customs Commissioners v Rogers and another
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 30 December 2019
    ...together as they dealt with the same issues. The UT held that: In agreement with the FTT, and the UT decision in R & C Commrs v Goldsmith [2019] BTC 527, the FTT does have jurisdiction, in an appeal against FA 2009, Sch. 55 penalties, to consider whether a valid notice to file under TMA 197......
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