Madden v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 414 (TC) (26 July 2018)

Madden v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 414 (TC) (26 July 2018)

The Tribunal found that HMRC had discharged the burden of proof for the discovery assessments and penalties, given the appellant's admissions in the COP9 process, failure to cooperate, and lack of credible evidence to displace HMRC's estimates. The assessments and penalties were upheld as reasonable and justified based on the available evidence and statutory framework.

Citation
[2018] UKFTT 414 (TC)
Parties
Appellant: Denis Madden; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
26 July 2018
Procedural Posture
Income Tax Self Assessment Appeal / First Tier Tribunal (tax) Substantive Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Self Assessment, Tax Fraud, Discovery Assessments, Penalty Determinations, Time Limits for Assessments, Onus of Proof, Quantum of Assessments
Tax Law Income Tax Self Assessment Tax Fraud Discovery Assessments Penalty Determinations Time Limits for Assessments Onus of Proof +1 more

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Parties

Denis Madden

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Self Assessment Appeal / First Tier Tribunal (tax) Substantive Decision

Legal Issues

  1. 1 Whether HMRC's discovery assessments and closure notices for 2003-04 to 2013-14 stand good
  2. 2 Whether penalties for negligent and deliberate conduct are justified
  3. 3 Whether penalty reductions for disclosure were sufficient

Ratio Decidendi

The Tribunal found that HMRC had discharged the burden of proof for the discovery assessments and penalties, given the appellant's admissions in the COP9 process, failure to cooperate, and lack of credible evidence to displace HMRC's estimates. The assessments and penalties were upheld as reasonable and justified based on the available evidence and statutory framework.

Court Disposition

Appeal dismissed

Orders

  • All discovery assessments, closure notices, and penalty determinations/assessments for 2003-04 to 2013-14 stand good as issued and/or revised on review.
  • No further reduction or mitigation of penalties is warranted.