Martin Horsler v The Commissioners for HMRC

Martin Horsler v The Commissioners for HMRC

The Tribunal found that the information notice was valid, the appellant did not comply with the notice, and the requested documents were within his possession or power. The appellant failed to provide credible evidence that the documents were unobtainable and did not make serious attempts to acquire them. No...

Source-derived case information.

Parties
Appellant: Martin Horsler; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
07 January 2024
Procedural Posture
Tax Appeal / Judgment After Remote Video Hearing
Outcome
Appeal dismissed; penalties upheld
Legal Topics
Information Notice Compliance, Schedule 36 Finance Act 2008, Reasonable Excuse, Possession or Power of Documents, Tax Penalties
Tax Law Information Notice Compliance Schedule 36 Finance Act 2008 Reasonable Excuse Possession or Power of Documents Tax Penalties

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Parties

Martin Horsler

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment After Remote Video Hearing

Legal Issues

  1. 1 Whether the information notice under Schedule 36 Finance Act 2008 was valid
  2. 2 Whether the appellant complied with the information notice
  3. 3 Whether the requested documents were within the appellant’s possession or power

Ratio Decidendi

The Tribunal found that the information notice was valid, the appellant did not comply with the notice, and the requested documents were within his possession or power. The appellant failed to provide credible evidence that the documents were unobtainable and did not make serious attempts to acquire them. No reasonable excuse was established for non-compliance. Penalties were therefore upheld.

Court Disposition

Appeal dismissed; penalties upheld

Orders

  • The appeal is dismissed
  • The penalties imposed by HMRC are upheld