Carl James v The Welsh Revenue Authority

Carl James v The Welsh Revenue Authority

The closure and penalty notices were properly issued to Mr James by email with written consent; any failings regarding Mrs James did not invalidate notices to Mr James. Higher rate LTT applied as the criteria in Schedule 5 LTTA 2017 were met and neither exception applied. The LTT return was inaccurate and the...

Source-derived case information.

Parties
Appellant: Carl James; Respondent: Welsh Revenue Authority
Jurisdiction
England and Wales
Judgment Date
11 August 2022
Procedural Posture
Tax Appeal / Judgment
Outcome
Appeal against closure notice dismissed; appeal against penalty allowed in part.
Legal Topics
Land Transaction Tax, Higher Rate Residential Property Transactions, Penalty Assessment, Service of Notices
Tax Law Land Transaction Tax Higher Rate Residential Property Transactions Penalty Assessment Service of Notices

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Parties

Carl James

Appellant

Welsh Revenue Authority

Respondent

Procedural Posture

Tax Appeal / Judgment

Legal Issues

  1. 1 Whether closure notice was properly issued to Mr James by email
  2. 2 Whether validity of closure notice and penalty notice to Mr James was compromised by failings regarding Mrs James
  3. 3 Whether higher rate Land Transaction Tax was due on the purchase of Danderi House

Ratio Decidendi

The closure and penalty notices were properly issued to Mr James by email with written consent; any failings regarding Mrs James did not invalidate notices to Mr James. Higher rate LTT applied as the criteria in Schedule 5 LTTA 2017 were met and neither exception applied. The LTT return was inaccurate and the inaccuracy was careless. The penalty should have been calculated on an unprompted basis with full reduction for disclosure.

Court Disposition

Appeal against closure notice dismissed; appeal against penalty allowed in part.

Orders

  • Penalty to be recalculated on an unprompted basis with full reduction for disclosure.
  • Higher rate LTT liability stands.