Harper v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2015] UKFTT 603 (TC) (24 November 2015)

Harper v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2015] UKFTT 603 (TC) (24 November 2015)

The Tribunal found that the appellant had undeclared business income for the years in question, that HMRC's discovery assessments and penalties were valid and within statutory time limits, and that the appellant's conduct was deliberate for 2007-08 and 2008-09 and at least negligent for earlier years. The appellant failed to provide credible evidence to displace HMRC's assessments or demonstrate that the profit margins were excessive. HMRC's methodology was reasonable, and the penalties imposed were appropriate given the circumstances.

Citation
[2015] UKFTT 603
Parties
Appellant: Jolanta Harper; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
24 November 2015
Procedural Posture
Income Tax/corporation Tax Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, Discovery Assessments, Penalties, National Insurance Contributions, Tax Evasion, Negligence, Deliberate Behaviour
Tax Law Income Tax Corporation Tax Discovery Assessments Penalties National Insurance Contributions Tax Evasion Negligence +1 more

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Parties

Jolanta Harper

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether the appellant had undeclared business income for the years 1997-98 to 2008-09
  2. 2 Whether HMRC's discovery assessments and penalties were valid and within statutory time limits
  3. 3 Whether the appellant's conduct was deliberate or negligent

Ratio Decidendi

The Tribunal found that the appellant had undeclared business income for the years in question, that HMRC's discovery assessments and penalties were valid and within statutory time limits, and that the appellant's conduct was deliberate for 2007-08 and 2008-09 and at least negligent for earlier years. The appellant failed to provide credible evidence to displace HMRC's assessments or demonstrate that the profit margins were excessive. HMRC's methodology was reasonable, and the penalties imposed were appropriate given the circumstances.

Court Disposition

Appeal dismissed

Orders

  • All assessments and penalty determinations for the years 1997-98 to 2008-09 are confirmed in the amounts set out by HMRC.