Harbron v Revenue & Customs [2010] UKFTT 127 (TC) (24 March 2010)

Harbron v Revenue & Customs [2010] UKFTT 127 (TC) (24 March 2010)

The appellant failed to provide sufficient evidence for the source of disputed deposits and claimed expenses; HMRC's assessments and penalties were justified, with minor reductions for allowable expenses.

Citation
[2010] UKFTT 127
Parties
Appellant: Mr W C Harbron; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
24 March 2010
Procedural Posture
Income Tax/corporation Tax Appeal / Final Judgment at First Tier Tribunal (tax Chamber)
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, Self Assessment, Undisclosed Profits, Penalties, Closure Notices
Tax Law Income Tax Corporation Tax Self Assessment Undisclosed Profits Penalties Closure Notices

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 4 Party arguments 2 Amounts and remedies 8
Sign in to unlock

Parties

Mr W C Harbron

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Appeal / Final Judgment at First Tier Tribunal (tax Chamber)

Legal Issues

  1. 1 Whether HMRC's assessments, closure notices, and penalties for understated self-assessments were justified
  2. 2 Whether the appellant provided sufficient evidence for claimed expenses
  3. 3 Whether penalties for negligence were appropriate

Ratio Decidendi

The appellant failed to provide sufficient evidence for the source of disputed deposits and claimed expenses; HMRC's assessments and penalties were justified, with minor reductions for allowable expenses.

Court Disposition

Appeal dismissed

Orders

  • Assessments for 1999/2000 to 2003/2004 confirmed
  • Closure notice for 2004/2005 reduced from £13,986.03 to £10,741.70