Moore v Revenue & Customs [2010] UKFTT 271 (TC) (14 June 2010)

Moore v Revenue & Customs [2010] UKFTT 271 (TC) (14 June 2010)

Mr Moore was negligent in completing and filing incorrect returns by failing to follow guidance and relying on informal advice, justifying HMRC’s discovery assessments and penalties, but the penalties should be reduced due to abatement for disclosure and increased cooperation.

Citation
[2010] UKFTT 271
Parties
Appellant: Colin Moore; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
14 June 2010
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal against assessments dismissed; appeal against penalties allowed in part.
Legal Topics
Income Tax, Self Assessment, Discovery Assessments, Penalties, Negligence in Tax Returns
Tax Law Income Tax Self Assessment Discovery Assessments Penalties Negligence in Tax Returns

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Parties

Colin Moore

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the assessments are in the correct amount
  2. 2 Whether HMRC has the power to make discovery assessments
  3. 3 Whether penalties were properly imposed and in the correct amount

Ratio Decidendi

Mr Moore was negligent in completing and filing incorrect returns by failing to follow guidance and relying on informal advice, justifying HMRC’s discovery assessments and penalties, but the penalties should be reduced due to abatement for disclosure and increased cooperation.

Court Disposition

Appeal against assessments dismissed; appeal against penalties allowed in part.

Orders

  • Assessments for tax years 2000-01, 2001-02, 2002-03, and 2003-04 confirmed in the amounts assessed.
  • Penalties for those years reduced to £339, £315, £106, and £11 respectively.