Osbourne v Revenue & Customs [2015] UKFTT 3 (TC) (06 January 2015)

Osbourne v Revenue & Customs [2015] UKFTT 3 (TC) (06 January 2015)

The Appellant failed to provide evidence to displace HMRC's figures in closure notices and discovery assessments. Errors in tax returns were due to carelessness, justifying assessments and penalties. The burden of proof was not discharged by the Appellant.

Citation
[2015] UKFTT 3
Parties
Appellant: Ivor Osbourne; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
06 January 2015
Procedural Posture
Tax Appeal / Final Judgment at First Tier Tribunal (tax Chamber)
Outcome
Appeal dismissed and penalty determination confirmed.
Legal Topics
Income Tax, Corporation Tax, Self Assessment, Discovery Assessments, Penalties, Carelessness, Burden of Proof
Tax Law Income Tax Corporation Tax Self Assessment Discovery Assessments Penalties Carelessness Burden of Proof

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Parties

Ivor Osbourne

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / Final Judgment at First Tier Tribunal (tax Chamber)

Legal Issues

  1. 1 Whether the Appellant has been overcharged in the closure notices
  2. 2 Whether the assessments are competent as to discovery
  3. 3 Whether the penalty determinations are correct and appropriate

Ratio Decidendi

The Appellant failed to provide evidence to displace HMRC's figures in closure notices and discovery assessments. Errors in tax returns were due to carelessness, justifying assessments and penalties. The burden of proof was not discharged by the Appellant.

Court Disposition

Appeal dismissed and penalty determination confirmed.

Orders

  • Closure notices and amendments to self-assessments under s 28A TMA for 2001-02, 2002-03, 2003-04 stand.
  • Discovery assessments under s 29 TMA for 1997-98, 1998-99, 1999-2000, 2000-01, 2004-05 stand.