Halfaoui v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 13 (TC) (08 January 2018)

Halfaoui v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty) [2018] UKFTT 13 (TC) (08 January 2018)

HMRC failed to prove that a notice specifying the date from which daily penalties were payable was given to the appellant as required by Schedule 55, Finance Act 2009, paragraph 4(1)(c); generic evidence and templates were insufficient, and the only admitted correspondence did not meet the statutory requirement.

Citation
[2018] UKFTT 13
Parties
Appellant: Rachid Halfaoui; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
08 January 2018
Procedural Posture
Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
Income Tax Penalties, Late Filing Penalties, Burden of Proof, Admissibility of Evidence, Human Rights (article 6 Echr)
Tax Law Administrative Law Income Tax Penalties Late Filing Penalties Burden of Proof Admissibility of Evidence Human Rights (article 6 Echr)

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Parties

Rachid Halfaoui

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether HMRC provided sufficient notice specifying the date from which daily penalties were payable under Schedule 55, Finance Act 2009, paragraph 4(1)(c)
  2. 2 Whether HMRC met the burden of proof to justify imposition of daily penalties
  3. 3 Whether generic evidence/witness statements are admissible and sufficient

Ratio Decidendi

HMRC failed to prove that a notice specifying the date from which daily penalties were payable was given to the appellant as required by Schedule 55, Finance Act 2009, paragraph 4(1)(c); generic evidence and templates were insufficient, and the only admitted correspondence did not meet the statutory requirement.

Court Disposition

Appeal allowed

Orders

  • Penalties of £620 cancelled