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

Tax Appeal (first Tier Tribunal) / Appeal Against Information Notice and Penalty

Legal Issues

  1. 1 Whether the information sought by HMRC 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 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.