Butterworth v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 521 (TC) (29 August 2018)

Butterworth v Revenue & Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 521 (TC) (29 August 2018)

The appeal is upheld in part because the penalty notice for the £900 daily penalty under paragraph 4 Schedule 55 for the tax year ending 5 April 2015 did not comply with statutory requirements; all other penalties are upheld as properly imposed, with no reasonable excuse or special circumstances established.

Citation
[2018] UKFTT 521
Parties
Appellant: Mark Butterworth; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
29 August 2018
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal upheld in part, dismissed in part
Legal Topics
Income Tax, Self Assessment Penalties, Reasonable Excuse, Special Circumstances, Procedural Compliance
Tax Law Income Tax Self Assessment Penalties Reasonable Excuse Special Circumstances Procedural Compliance

Case Brief

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Parties

Mark Butterworth

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether penalties under Schedule 55 Finance Act 2009 were properly determined in light of paragraph 17(3)
  2. 2 Whether penalty notices were received and complied with statutory requirements
  3. 3 Whether HMRC exceeded powers in requiring returns to be filed

Ratio Decidendi

The appeal is upheld in part because the penalty notice for the £900 daily penalty under paragraph 4 Schedule 55 for the tax year ending 5 April 2015 did not comply with statutory requirements; all other penalties are upheld as properly imposed, with no reasonable excuse or special circumstances established.

Court Disposition

Appeal upheld in part, dismissed in part

Orders

  • £900 penalty under paragraph 4 Schedule 55 for tax year ending 5 April 2015 is cancelled
  • All other penalties under Schedule 55 are upheld