Ashton v Revenue & Customs [2013] UKFTT 140 (TC) (12 February 2013)

Ashton v Revenue & Customs [2013] UKFTT 140 (TC) (12 February 2013)

The Tribunal found the Appellant failed to act as a prudent and reasonable taxpayer by not taking steps to ascertain her tax obligations regarding post-termination payments, despite clear indications from employer correspondence and payment discrepancies. This constituted carelessness under Schedule 24. The Tribunal also found no flaw in HMRC's decision not to suspend the penalty, as required for Tribunal intervention.

Citation
[2013] UKFTT 140 (TC)
Parties
Appellant: Julie Ashton; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
12 February 2013
Procedural Posture
Appeal Against Civil Penalty (tax) / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Civil Penalty, Careless Inaccuracy, Self Assessment Tax Return, Suspension of Penalty
Tax Law Income Tax Civil Penalty Careless Inaccuracy Self Assessment Tax Return Suspension of Penalty

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Parties

Julie Ashton

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal Against Civil Penalty (tax) / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the inaccuracy in the tax return was 'careless' within the meaning of Schedule 24 to the Finance Act 2007
  2. 2 Whether the penalty imposed should be suspended

Ratio Decidendi

The Tribunal found the Appellant failed to act as a prudent and reasonable taxpayer by not taking steps to ascertain her tax obligations regarding post-termination payments, despite clear indications from employer correspondence and payment discrepancies. This constituted carelessness under Schedule 24. The Tribunal also found no flaw in HMRC's decision not to suspend the penalty, as required for Tribunal intervention.

Court Disposition

Appeal dismissed

Orders

  • The appeal against the penalty is dismissed.