Community v Revenue & Customs [2014] UKFTT 41 (TC) (02 January 2014)

Community v Revenue & Customs [2014] UKFTT 41 (TC) (02 January 2014)

The information specified in the information notice was reasonably required by HMRC for checking Community’s tax position. Community failed to provide all the information specified and did not have a reasonable excuse for its failure. The penalty amount was correctly determined by statute.

Citation
[2014] UKFTT 41
Parties
Appellant: Community; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
02 January 2014
Procedural Posture
Appeal Against Information Notice and Penalty (first Tier Tribunal, Tax Chamber) / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, PAYE Audit, Information Notice, Penalties, Schedule 36 Finance Act 2008
Tax Law Administrative Law Income Tax Corporation Tax PAYE Audit Information Notice Penalties Schedule 36 Finance Act 2008

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Parties

Community

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal Against Information Notice and Penalty (first Tier Tribunal, Tax Chamber) / Final Judgment

Legal Issues

  1. 1 Whether the information sought in the information notice was reasonably required for checking Community’s tax position
  2. 2 Whether Community failed to provide the information sought
  3. 3 Whether Community had a reasonable excuse for any failure to provide the information

Ratio Decidendi

The information specified in the information notice was reasonably required by HMRC for checking Community’s tax position. Community failed to provide all the information specified and did not have a reasonable excuse for its failure. The penalty amount was correctly determined by statute.

Court Disposition

Appeal dismissed

Orders

  • The appeal against the information notice and penalty is dismissed.