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England and Wales decisions
Decisions matching the current search
The First-tier Tribunal dismissed Mr Hakeem’s appeal against failure-to-notify income tax penalties, finding no reasonable excuse in hardship or reliance on a friend’s advice.
The Tribunal allowed Mr Krason’s appeal against £224,750 in tax penalties, finding he did not act deliberately, conceal inaccuracies, or behave carelessly.
The tribunal upheld most income tax and VAT assessments against John Smith, finding he continued the accountancy business after its 2003 sale and acted deliberately.
VAT appeal allowed. The tribunal held HMRC proved the assessments were in time, but failed to show the appellant should have known its supplies were linked to VAT fraud.
The First-tier Tribunal allowed an appeal against Schedule 55 late-filing penalties after finding no notices to file had been served and the returns were voluntary.
The First-tier Tribunal struck out the appeal against 2017/18 tax liability for lack of jurisdiction, but the penalties appeal remained.
The Tax Chamber held the company was a promoter of notifiable arrangements, breached DOTAS disclosure duties, had no reasonable excuse, and owed a ÂŁ1,178,800 penalty plus costs.
Notification of liability for HICBC under section 7 TMA must be in writing; oral notification to the Child Benefit Office does not satisfy the statutory requirement. The appellant failed to notify liability, and assessments and penalties were validly made and in time. No reasonable excuse or special circumstances were established.
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The appeal is dismissed because the expense claims were unsupported, based on a false legal premise, and the Appellant failed to discharge the burden of proof. Discovery assessments and closure notice were valid, and penalties are justified for careless conduct.
Source excerpt
The Tribunal allowed an appeal against HMRC assessments, finding the disputed cash deposits were gambling winnings rather than undeclared trading income.
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