Cheslett v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2016] UKFTT 416 (TC) (14 June 2016)

Cheslett v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2016] UKFTT 416 (TC) (14 June 2016)

The Appellant failed to provide any documentary evidence to displace HMRC’s figures in the closure notice and assessments. The errors in the self-assessment returns were attributable to deliberate behaviour, justifying discovery assessments and penalties. The penalties were correctly determined and appropriately abated. The Appellant did not discharge the burden of proof to show the assessments or penalties were excessive or incorrect.

Citation
[2016] UKFTT 416
Parties
Appellant: Robert Cheslett; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
14 June 2016
Procedural Posture
Income Tax/corporation Tax Assessment and Penalties Appeal / First Tier Tribunal (tax Chamber) Substantive Decision After Hearing
Outcome
Appeal dismissed; penalties confirmed.
Legal Topics
Income Tax, Corporation Tax, Self Assessment, Discovery Assessments, Penalties, Incorrect Returns, Burden of Proof
Tax Law Income Tax Corporation Tax Self Assessment Discovery Assessments Penalties Incorrect Returns Burden of Proof

Case Brief

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Parties

Robert Cheslett

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Assessment and Penalties Appeal / First Tier Tribunal (tax Chamber) Substantive Decision After Hearing

Legal Issues

  1. 1 Whether the Appellant has been overcharged in the closure notice.
  2. 2 Whether the discovery assessments are competent as to discovery.
  3. 3 Whether the Appellant fraudulently delivered incorrect tax returns and whether the penalty determinations are correct and appropriate.

Ratio Decidendi

The Appellant failed to provide any documentary evidence to displace HMRC’s figures in the closure notice and assessments. The errors in the self-assessment returns were attributable to deliberate behaviour, justifying discovery assessments and penalties. The penalties were correctly determined and appropriately abated. The Appellant did not discharge the burden of proof to show the assessments or penalties were excessive or incorrect.

Court Disposition

Appeal dismissed; penalties confirmed.

Orders

  • The appeals against the closure notice, discovery assessments, and penalty determinations are dismissed.
  • The penalty determination is confirmed at 60% of the potential lost revenue.