Egan v Revenue & Customs (INCOME TAX - earlier decision in principle) [2020] UKFTT 241 (TC) (01 June 2020)

Egan v Revenue & Customs (INCOME TAX - earlier decision in principle) [2020] UKFTT 241 (TC) (01 June 2020)

Mr Egan was overcharged by HMRC's assessments and penalties. The Tribunal found his behaviour careless, not deliberate, and recalculated tax and penalties based on CIS deductions, allowable expenses, and reduced penalty rate of 30%. Assessments and penalties were reduced accordingly.

Citation
[2020] UKFTT 241 (TC)
Parties
Appellant: Martin Egan; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
01 June 2020
Procedural Posture
Income Tax Appeal / Full Decision Following Summary Decisions
Outcome
Appeal allowed in part; assessments and penalties reduced.
Legal Topics
Income Tax, Self Assessment, Discovery Assessments, Penalties, Appeals
Tax Law Income Tax Self Assessment Discovery Assessments Penalties Appeals

Case Brief

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Parties

Martin Egan

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / Full Decision Following Summary Decisions

Legal Issues

  1. 1 Whether HMRC's assessments and penalties overcharged Mr Egan
  2. 2 Correct calculation of tax and penalties for years 2009-10 to 2014-15
  3. 3 Nature of Mr Egan's behaviour (deliberate or careless)

Ratio Decidendi

Mr Egan was overcharged by HMRC's assessments and penalties. The Tribunal found his behaviour careless, not deliberate, and recalculated tax and penalties based on CIS deductions, allowable expenses, and reduced penalty rate of 30%. Assessments and penalties were reduced accordingly.

Court Disposition

Appeal allowed in part; assessments and penalties reduced.

Orders

  • Tax and penalty assessments reduced to total payable of £19,514.75
  • Mr Egan entitled to repayment of £1,127.02 for 2014-15