Larry Trachtenberg v The Commissioners for HMRC

Larry Trachtenberg v The Commissioners for HMRC

The Tribunal found that s29 TMA 1970 can be used to recover unauthorised payment charges and surcharges under s208 and s209 FA 2004, that Mr Trachtenberg acted deliberately in omitting the charges from his self-assessment returns and in misleading pension administrators, and that there are no grounds to discharge the surcharge as his conduct was intentional and contrary to the statutory scheme.

Parties
Appellant: Larry Trachtenberg; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
21 November 2024
Procedural Posture
Tax Appeal / Judgment After Full Hearing
Outcome
Appeal dismissed
Legal Topics
Income Tax, Pension Schemes, Unauthorised Payments, Self Assessment, Tax Surcharges, Deliberate Behaviour, Statutory Interpretation
Tax Law Pensions Law Income Tax Pension Schemes Unauthorised Payments Self Assessment Tax Surcharges Deliberate Behaviour +1 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 10 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Larry Trachtenberg

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment After Full Hearing

Legal Issues

  1. 1 Whether s29 TMA 1970 can be used to recover amounts chargeable to tax under s208 and s209 FA 2004
  2. 2 Whether deliberate behaviour was established such that the extended time limits of s36(1A) TMA 1970 and the provisions of s29(4) TMA 1970 apply
  3. 3 Whether it is just and reasonable in all the circumstances to remove the surcharge under s268 FA 2004

Ratio Decidendi

The Tribunal found that s29 TMA 1970 can be used to recover unauthorised payment charges and surcharges under s208 and s209 FA 2004, that Mr Trachtenberg acted deliberately in omitting the charges from his self-assessment returns and in misleading pension administrators, and that there are no grounds to discharge the surcharge as his conduct was intentional and contrary to the statutory scheme.

Court Disposition

Appeal dismissed

Orders

  • Assessments under s29 TMA 1970 upheld for tax years 2006/07 and 2009/10
  • No discharge from the s209 surcharge