Tuncel v Revenue & Customs [2014] UKFTT 171 (TC) (07 February 2014)

Tuncel v Revenue & Customs [2014] UKFTT 171 (TC) (07 February 2014)

The appeal in relation to income tax and class 4 NIC assessments was settled by agreement under section 54 TMA, as confirmed in writing, and not repudiated within 30 days. The representative's misunderstanding of instructions is irrelevant. There was no agreement in relation to the associated penalties or VAT dishonest evasion penalties, so those appeals may continue. However, the agreed figures for undeclared takings in the settled appeal are binding and cannot be reopened in the penalty appeals.

Citation
[2014] UKFTT 171 (TC)
Parties
Appellant: Filit Tuncel; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
07 February 2014
Procedural Posture
Tax Appeal / Application to Reinstate Appeal After Alleged Settlement
Outcome
Appeal in relation to income tax and class 4 NIC assessments struck out as settled; appeals in relation to penalties permitted to continue.
Legal Topics
Income Tax, National Insurance Contributions, VAT, Penalties, Settlement of Appeals, Authority of Representatives
Tax Law Income Tax National Insurance Contributions VAT Penalties Settlement of Appeals Authority of Representatives

Case Brief

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Parties

Filit Tuncel

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Application to Reinstate Appeal After Alleged Settlement

Legal Issues

  1. 1 Whether appeals against income tax and class 4 NIC assessments were settled by agreement under section 54 TMA
  2. 2 Whether appeals against associated penalties and VAT dishonest evasion penalties were settled
  3. 3 Effect of representative's mistake as to authority on validity of settlement agreement

Ratio Decidendi

The appeal in relation to income tax and class 4 NIC assessments was settled by agreement under section 54 TMA, as confirmed in writing, and not repudiated within 30 days. The representative's misunderstanding of instructions is irrelevant. There was no agreement in relation to the associated penalties or VAT dishonest evasion penalties, so those appeals may continue. However, the agreed figures for undeclared takings in the settled appeal are binding and cannot be reopened in the penalty appeals.

Court Disposition

Appeal in relation to income tax and class 4 NIC assessments struck out as settled; appeals in relation to penalties permitted to continue.

Orders

  • Appeal in relation to income tax and class 4 NIC amendment/assessments for 2001-02 to 2007-08 struck out as settled by agreement.
  • Appeals in relation to direct tax penalties and VAT dishonest evasion penalties permitted to continue, subject to directions.