Peter Marano v The Commissioners for HMRC

Peter Marano v The Commissioners for HMRC

Section 103 Finance Act 2020 removes the requirement for HMRC to prove the involvement of an officer in issuing notices or penalty assessments; it is sufficient that the notice or assessment was issued by HMRC, whether by automated means or otherwise.

Parties
Appellant: Peter Marano; Respondents: The Commissioners for His Majesty’s Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
26 July 2024
Procedural Posture
Civil Appeal Tax / Court of Appeal Judgment on Appeal From Upper Tribunal
Outcome
Appeal dismissed
Legal Topics
Automated Tax Notices, Section 103 Finance Act 2020, Section 8 Taxes Management Act 1970, Penalty Assessments, Burden of Proof in Tax Administration
Tax Law Statutory Interpretation Automated Tax Notices Section 103 Finance Act 2020 Section 8 Taxes Management Act 1970 Penalty Assessments Burden of Proof in Tax Administration

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Parties

Peter Marano

Appellant

The Commissioners for His Majesty’s Revenue & Customs

Respondents

Procedural Posture

Civil Appeal Tax / Court of Appeal Judgment on Appeal From Upper Tribunal

Legal Issues

  1. 1 Does section 103 Finance Act 2020 remove the requirement for HMRC to prove the involvement of an officer in issuing notices or penalty assessments?
  2. 2 Are penalty assessments made pursuant to paragraph 18 of Schedule 55 Finance Act 2009 valid without proof of officer involvement?

Ratio Decidendi

Section 103 Finance Act 2020 removes the requirement for HMRC to prove the involvement of an officer in issuing notices or penalty assessments; it is sufficient that the notice or assessment was issued by HMRC, whether by automated means or otherwise.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed; Upper Tribunal's decision affirmed.