Donaldson v HM Revenue and Customs

Donaldson v HM Revenue and Customs

A generic policy decision by HMRC satisfies the requirement of a decision under para 4(1)(b); the notices sent to the taxpayer sufficiently specified the date from which the penalty was payable under para 4(1)(c); and although the penalty assessment notice did not state the period in respect of which the penalty was assessed as required by para 18(1)(c), this omission was one of form and not substance, and was cured by section 114(1) of the Taxes Management Act 1970.

Parties
Appellant: Mr Keith Donaldson; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (HMRC)
Jurisdiction
England and Wales
Judgment Date
18 July 2016
Procedural Posture
Civil Appeal / Appeal From Upper Tribunal (tax and Chancery Chamber)
Outcome
Appeal dismissed
Legal Topics
Tax Penalties, Statutory Interpretation, Notice Requirements, Procedural Defects
Tax Law Administrative Law Tax Penalties Statutory Interpretation Notice Requirements Procedural Defects

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Parties

Mr Keith Donaldson

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (HMRC)

Respondents

Procedural Posture

Civil Appeal / Appeal From Upper Tribunal (tax and Chancery Chamber)

Legal Issues

  1. 1 Whether HMRC's generic policy decision satisfies the requirement of a 'decision' under para 4(1)(b) of Schedule 55 Finance Act 2009
  2. 2 Whether the notices sent to the taxpayer satisfied the requirement to specify the date from which the penalty is payable under para 4(1)(c)
  3. 3 Whether the penalty assessment notice complied with para 18(1)(c) by stating the period in respect of which the penalty was assessed

Ratio Decidendi

A generic policy decision by HMRC satisfies the requirement of a decision under para 4(1)(b); the notices sent to the taxpayer sufficiently specified the date from which the penalty was payable under para 4(1)(c); and although the penalty assessment notice did not state the period in respect of which the penalty was assessed as required by para 18(1)(c), this omission was one of form and not substance, and was cured by section 114(1) of the Taxes Management Act 1970.

Court Disposition

Appeal dismissed