Imran Majid v The Commissioners for HMRC
HMRC failed to provide evidence as to the calculation and proper notification of the penalty, thus did not discharge their burden of proof. The penalty was not validly issued, and the appeal was allowed without the need to consider reasonable excuse.
- Parties
- Appellant: Imran Majid; Respondents: The Commissioners for His Majesty’s Revenue and Customs
- Jurisdiction
- England and Wales
- Judgment Date
- 13 June 2024
- Procedural Posture
- Tax Appeal / Judgment After Remote Hearing
- Outcome
- Appeal allowed
- Legal Topics
- Penalty for Failure to Notify Chargeability, Reasonable Excuse, Burden of Proof, Penalty Calculation and Notification
Case Brief
Summary, issues, holding and outcome
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Parties
Imran Majid
Appellant
The Commissioners for His Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / Judgment After Remote Hearing
Legal Issues
- 1 Whether HMRC evidenced the conditions for a valid penalty under Schedule 41 Finance Act 2008
- 2 Whether the penalty was correctly calculated and notified to the taxpayer
- 3 Whether the appellant had a reasonable excuse for failure to notify
Ratio Decidendi
HMRC failed to provide evidence as to the calculation and proper notification of the penalty, thus did not discharge their burden of proof. The penalty was not validly issued, and the appeal was allowed without the need to consider reasonable excuse.
Court Disposition
Appeal allowed
Orders
- The penalty assessment under Schedule 41 Finance Act 2008 is set aside.
Full Case Text
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