Galiara v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 190 (TC) (03 April 2018)

Galiara v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 190 (TC) (03 April 2018)

The respondents failed to prove, on the balance of probabilities, that notices to file were served on the appellant for the relevant tax years as required by section 8 of the Taxes Management Act 1970. The evidence provided, namely the 'Return Summary' sheet, was insufficient to establish service. Therefore, the penalties imposed could not stand.

Citation
[2018] UKFTT 190 (TC)
Parties
Appellant: Appellant; Respondent: Respondents
Jurisdiction
United Kingdom
Judgment Date
03 April 2018
Procedural Posture
Tax Penalty Appeal / Appeal Decision
Outcome
appeal allowed
Legal Topics
Burden of Proof, Drawing Inferences, Service of Notice, Self Assessment Tax Returns, Admissibility of Business Records
Tax Law Evidence Law Burden of Proof Drawing Inferences Service of Notice Self Assessment Tax Returns Admissibility of Business Records

Case Brief

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Parties

Appellant

Appellant

Respondents

Respondent

Procedural Posture

Tax Penalty Appeal / Appeal Decision

Legal Issues

  1. 1 Whether the respondents proved service of notice to file under section 8 Taxes Management Act 1970
  2. 2 Whether the imposition of self-assessment and penalties was justified

Ratio Decidendi

The respondents failed to prove, on the balance of probabilities, that notices to file were served on the appellant for the relevant tax years as required by section 8 of the Taxes Management Act 1970. The evidence provided, namely the 'Return Summary' sheet, was insufficient to establish service. Therefore, the penalties imposed could not stand.

Court Disposition

appeal allowed

Orders

  • Penalties for both relevant tax years quashed