Beckwith v Revenue & Customs [2012] UKFTT 181 (TC) (08 March 2012)

Beckwith v Revenue & Customs [2012] UKFTT 181 (TC) (08 March 2012)

The First Direct account was used for regular business transactions and thus its statements were statutory records; as such, there was no right of appeal against the Notice in respect of those statements. The other information requested was reasonably required at the time of the Notice. No reasonable excuse was established for non-compliance with the Notice, so penalties were confirmed.

Citation
[2012] UKFTT 181 (TC)
Parties
Appellant: Jonathon Beckwith; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
08 March 2012
Procedural Posture
Tax Appeal (first Tier Tribunal) / Decision on Appeal Against Information Notice and Penalties
Outcome
Appeal against the part of the Notice relating to the First Direct bank statements struck out; appeal against the remainder of the Notice and penalties dismissed; penalties confirmed.
Legal Topics
Income Tax, Corporation Tax, VAT, Statutory Records, Information Notices, Penalties for Non Compliance
Tax Law Income Tax Corporation Tax VAT Statutory Records Information Notices Penalties for Non Compliance

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Parties

Jonathon Beckwith

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Decision on Appeal Against Information Notice and Penalties

Legal Issues

  1. 1 Whether taxpayer’s private bank statements were statutory records under Sch 36 FA 2008
  2. 2 Whether other information in the Notice was reasonably required for checking the taxpayer’s tax position
  3. 3 Whether taxpayer had a reasonable excuse for non-compliance with the Notice

Ratio Decidendi

The First Direct account was used for regular business transactions and thus its statements were statutory records; as such, there was no right of appeal against the Notice in respect of those statements. The other information requested was reasonably required at the time of the Notice. No reasonable excuse was established for non-compliance with the Notice, so penalties were confirmed.

Court Disposition

Appeal against the part of the Notice relating to the First Direct bank statements struck out; appeal against the remainder of the Notice and penalties dismissed; penalties confirmed.

Orders

  • Notice confirmed in full (except for the part relating to the First Direct bank statements, which was struck out)
  • No timetable for compliance set; left to HMRC