Tomlinson v Revenue & Customs

Tomlinson v Revenue & Customs

The appellant was lawfully required to deliver a section 8 return; the R40 form and spreadsheets did not satisfy the statutory requirements; the notice was validly issued without naming the individual officer; the Revenue's discretion was properly exercised; and no reasonable excuse for non-delivery was established. The penalty stands.

Parties
Appellant: David Tomlinson; Respondents: Commissioners for HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
01 November 2007
Procedural Posture
Appeal by Case Stated / Judgment After Full Hearing
Outcome
Appeal dismissed
Legal Topics
Self Assessment Returns, Penalties for Late Filing, Validity of Tax Notices, Reasonable Excuse for Non Compliance
Tax Law Self Assessment Returns Penalties for Late Filing Validity of Tax Notices Reasonable Excuse for Non Compliance

Case Brief

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Parties

David Tomlinson

Appellant

Commissioners for HM Revenue & Customs

Respondents

Procedural Posture

Appeal by Case Stated / Judgment After Full Hearing

Legal Issues

  1. 1 Whether a form R40 is a valid substitute for a section 8 tax return under the Taxes Management Act 1970
  2. 2 Whether the notice under section 8 must name the individual officer issuing it
  3. 3 Whether the Revenue's discretion to require a section 8 return was exercised reasonably and proportionately

Ratio Decidendi

The appellant was lawfully required to deliver a section 8 return; the R40 form and spreadsheets did not satisfy the statutory requirements; the notice was validly issued without naming the individual officer; the Revenue's discretion was properly exercised; and no reasonable excuse for non-delivery was established. The penalty stands.

Court Disposition

Appeal dismissed

Orders

  • Penalty of £100 confirmed
  • Appellant to pay respondents' costs summarily assessed at £3,520