MR NICOLAS BURLEY v Revenue & Customs (INCOME TAX - PENALTIES - Whether HMRC had adduced adequate evidence as to system and its production and posting of penalty notices) [2023] UKFTT 59 (TC) (17 January 2023)

MR NICOLAS BURLEY v Revenue & Customs (INCOME TAX - PENALTIES - Whether HMRC had adduced adequate evidence as to system and its production and posting of penalty notices) [2023] UKFTT 59 (TC) (17 January 2023)

HMRC adduced sufficiently detailed and cogent documentary evidence of system, production, and posting of penalty notices; presumption of service under Interpretation Act 1978 section 7 applies; appellant failed to rebut presumption; penalties validly notified.

Citation
[2023] UKFTT 59
Parties
Appellant: Mr Nicolas Burley; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
17 January 2023
Procedural Posture
Income Tax Penalty Appeal / Final Judgment
Outcome
Appeal dismissed except for daily penalties not pursued by HMRC; penalties upheld.
Legal Topics
Income Tax Penalties, Notification of Penalty Assessments, Burden of Proof, Interpretation Act 1978 Section 7, Self Assessment Regime
Tax Law Administrative Law Income Tax Penalties Notification of Penalty Assessments Burden of Proof Interpretation Act 1978 Section 7 Self Assessment Regime

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Parties

Mr Nicolas Burley

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / Final Judgment

Legal Issues

  1. 1 Whether HMRC adduced adequate evidence as to system and its production and posting of penalty notices
  2. 2 Whether appellant rebutted the presumption of service under Interpretation Act 1978 section 7

Ratio Decidendi

HMRC adduced sufficiently detailed and cogent documentary evidence of system, production, and posting of penalty notices; presumption of service under Interpretation Act 1978 section 7 applies; appellant failed to rebut presumption; penalties validly notified.

Court Disposition

Appeal dismissed except for daily penalties not pursued by HMRC; penalties upheld.

Orders

  • Appeal allowed by consent for daily penalties imposed on 11 August 2017; all other penalties upheld.