Nicolas Burley v The Commissioners for HMRC

Nicolas Burley v The Commissioners for HMRC

HMRC provided sufficiently detailed and cogent evidence of the production and posting of penalty notices, satisfying the presumption of service under the Interpretation Act 1978. Mr Burley failed to rebut this presumption; his evidence of non-receipt was not credible given the volume of other HMRC correspondence received and the absence of timely protest regarding non-receipt. The penalties were validly notified and upheld.

Parties
Appellant: Mr Nicolas Burley; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
17 January 2023
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal dismissed except for daily penalties not pursued by HMRC, which are allowed by consent.
Legal Topics
Income Tax, Penalties, Service of Notices, Burden of Proof
Tax Law Income Tax Penalties Service of Notices Burden of Proof

Case Brief

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Parties

Mr Nicolas Burley

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether HMRC adduced adequate evidence of system and posting of penalty notices
  2. 2 Whether the presumption of service under Interpretation Act 1978 section 7 was rebutted by the appellant

Ratio Decidendi

HMRC provided sufficiently detailed and cogent evidence of the production and posting of penalty notices, satisfying the presumption of service under the Interpretation Act 1978. Mr Burley failed to rebut this presumption; his evidence of non-receipt was not credible given the volume of other HMRC correspondence received and the absence of timely protest regarding non-receipt. The penalties were validly notified and upheld.

Court Disposition

Appeal dismissed except for daily penalties not pursued by HMRC, which are allowed by consent.

Orders

  • Penalties upheld except for daily penalties of £900 imposed on 11 August 2017, which are set aside.