Devine v Revenue & Customs [2014] UKFTT 855 (TC) (29 August 2014)

Devine v Revenue & Customs [2014] UKFTT 855 (TC) (29 August 2014)

The Tribunal found that there was no evidence of understatement of betting duty/income by the appellant and that the amount of duty was not assessed to the best judgement of HMRC. However, the assessments were issued within the statutory time limits for the relevant periods. The appeal was allowed in part, with the assessment only valid for periods within the time limit.

Citation
[2014] UKFTT 855
Parties
Appellant: Peter Devine; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
29 August 2014
Procedural Posture
Excise Duty Appeal / First Tier Tribunal (tax) Substantive Decision
Outcome
Appeal allowed in part
Legal Topics
Betting and Gaming Duties, Assessment of Duty, Time Limits for Assessment, Record Keeping Requirements, Penalties for Deliberate Inaccuracy
Tax Law Excise Duty Betting and Gaming Duties Assessment of Duty Time Limits for Assessment Record Keeping Requirements Penalties for Deliberate Inaccuracy

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Parties

Peter Devine

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / First Tier Tribunal (tax) Substantive Decision

Legal Issues

  1. 1 Whether there was an understatement of betting duty/income by the appellant
  2. 2 Whether the amount of duty was assessed to the best judgement of HMRC
  3. 3 Whether the assessments were issued within the statutory time limits

Ratio Decidendi

The Tribunal found that there was no evidence of understatement of betting duty/income by the appellant and that the amount of duty was not assessed to the best judgement of HMRC. However, the assessments were issued within the statutory time limits for the relevant periods. The appeal was allowed in part, with the assessment only valid for periods within the time limit.

Court Disposition

Appeal allowed in part

Orders

  • Assessment only valid for periods within statutory time limits; assessment otherwise set aside
  • Penalties set aside to the extent the underlying assessment is not upheld