Wald v Revenue & Customs [2011] UKFTT 183 (TC) (17 March 2011)
The appellant's failure to include taxable relocation expenses in his tax return was due to negligence for which he was responsible, as a reasonable taxpayer would have ensured the correct declaration even without a P11D. The penalty imposed was not excessive, being only 10% of the maximum allowable, and consistent with HMRC guidance.
- Citation
- [2011] UKFTT 183
- Parties
- Appellant: Mr David Wald; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 17 March 2011
- Procedural Posture
- Appeal / First Tier Tribunal (tax) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- Income Tax, Penalty for Incorrect Tax Return, Negligence in Tax Matters, Relocation Expenses, Tax Return Obligations
Case Brief
Summary, issues, holding and outcome
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Parties
Mr David Wald
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal (tax) Decision
Legal Issues
- 1 Whether omission from the tax return of relocation expenses paid by employer was negligent under s.95(1)(a) Taxes Management Act 1970
- 2 Whether the penalty imposed was excessive
Ratio Decidendi
The appellant's failure to include taxable relocation expenses in his tax return was due to negligence for which he was responsible, as a reasonable taxpayer would have ensured the correct declaration even without a P11D. The penalty imposed was not excessive, being only 10% of the maximum allowable, and consistent with HMRC guidance.
Court Disposition
Appeal dismissed
Orders
- The penalty determination is confirmed.
Full Case Text
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