Banks v Revenue & Customs [2014] UKFTT 465 (TC) 12 May 2014)

Banks v Revenue & Customs [2014] UKFTT 465 (TC) 12 May 2014)

HMRC failed to establish with sufficient certainty that the appellant was careless in completing his online return; doubt remained as to whether the system captured the data, and on the balance of probabilities, the appellant was not careless.

Citation
[2014] UKFTT 465 (TC) 12
Parties
Appellant: Andrew Banks; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal allowed; penalty discharged.
Legal Topics
Income Tax, Self Assessment, Penalties for Careless Inaccuracy, Burden of Proof
Tax Law Income Tax Self Assessment Penalties for Careless Inaccuracy Burden of Proof

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 3 Party arguments 2 Amounts and remedies 10
Sign in to unlock

Parties

Andrew Banks

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether the appellant was careless in completing his 2010-11 tax return resulting in a prompted careless inaccuracy penalty under Schedule 24 Finance Act 2007.

Ratio Decidendi

HMRC failed to establish with sufficient certainty that the appellant was careless in completing his online return; doubt remained as to whether the system captured the data, and on the balance of probabilities, the appellant was not careless.

Court Disposition

Appeal allowed; penalty discharged.

Orders

  • The penalty assessment is cancelled.