Webb v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2016] UKFTT 364 (TC) (24 May 2016)
HMRC's decision not to suspend the penalty was not flawed, as the inaccuracy was a one-off event and no practical, measurable suspension condition could be set to prevent recurrence. The penalty was properly imposed for a careless inaccuracy, and the tribunal had no grounds to interfere with HMRC's discretion.
- Citation
- [2016] UKFTT 364 (TC)
- Parties
- Appellant: David Alan Webb; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 24 May 2016
- Procedural Posture
- Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax, Self Assessment, Penalties for Inaccuracies, Suspension of Penalties, Careless Error
Case Brief
Summary, issues, holding and outcome
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Parties
David Alan Webb
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Legal Issues
- 1 Whether the inaccuracy in the appellant's tax return was careless under Schedule 24 Finance Act 2007
- 2 Whether HMRC's decision not to suspend the penalty was flawed
Ratio Decidendi
HMRC's decision not to suspend the penalty was not flawed, as the inaccuracy was a one-off event and no practical, measurable suspension condition could be set to prevent recurrence. The penalty was properly imposed for a careless inaccuracy, and the tribunal had no grounds to interfere with HMRC's discretion.
Court Disposition
Appeal dismissed
Orders
- The appeal is disallowed.
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