Pirzada v Revenue & Customs [2014] UKFTT 260 (TC) (10 March 2014)

Pirzada v Revenue & Customs [2014] UKFTT 260 (TC) (10 March 2014)

The appellant failed to take reasonable care in completing his tax return, omitting employment income despite clear guidance. The penalty assessed at 30% of the underpaid tax was correct and proportionate under the legislation.

Citation
[2014] UKFTT 260 (TC)
Parties
Appellant: Faraz Pirzada; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
10 March 2014
Procedural Posture
Income Tax Penalty Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Income Tax, Penalties for Inaccuracies, Carelessness in Tax Returns
Tax Law Income Tax Penalties for Inaccuracies Carelessness in Tax Returns

Case Brief

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Parties

Faraz Pirzada

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / Final Judgment

Legal Issues

  1. 1 Whether the appellant was careless in completing his tax return
  2. 2 Whether the penalty imposed was correct under Schedule 24 Finance Act 2007

Ratio Decidendi

The appellant failed to take reasonable care in completing his tax return, omitting employment income despite clear guidance. The penalty assessed at 30% of the underpaid tax was correct and proportionate under the legislation.

Court Disposition

Appeal dismissed

Orders

  • Penalty of £192.96 upheld
  • No reduction for special circumstances