Loial v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 138 (TC) (13 March 2018)

Loial v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 138 (TC) (13 March 2018)

The respondents failed to prove, on the balance of probabilities, that a Notice to File was sent to the appellant's last known address as required by section 8 Taxes Management Act 1970; therefore, the essential prerequisite for imposing a penalty was not satisfied.

Source-derived case information.

Citation
[2018] UKFTT 138 (TC)
Parties
Applicant: Appellant; Respondent: Respondents
Jurisdiction
United Kingdom
Judgment Date
13 March 2018
Procedural Posture
Appeal / Final Judgment
Outcome
appeal allowed
Legal Topics
Burden of Proof, Drawing Inferences, Notice Requirements, Penalties
Tax Law Civil Procedure Burden of Proof Drawing Inferences Notice Requirements Penalties

Source-derived case record

Summary, issues, holding and outcome

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Parties

Appellant

Applicant

Respondents

Respondent

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether the respondents proved that a Notice to File was sent to the appellant's last known address as required by section 8 Taxes Management Act 1970
  2. 2 Whether inferences adverse to the appellant can be properly drawn from the evidence

Ratio Decidendi

The respondents failed to prove, on the balance of probabilities, that a Notice to File was sent to the appellant's last known address as required by section 8 Taxes Management Act 1970; therefore, the essential prerequisite for imposing a penalty was not satisfied.

Court Disposition

appeal allowed

Orders

  • Penalty set aside; respondents failed to prove essential prerequisite.
  • Any party dissatisfied may apply for permission to appeal within 56 days pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.