Hanan v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 2 (TC) (20 December 2018)

Hanan v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2019] UKFTT 2 (TC) (20 December 2018)

The Tribunal held that HMRC issued a valid information notice under Schedule 36, as amended by the review process, and that the remaining information/documents requested were reasonably required and within Mr Hanan’s possession or power. The penalty for non-compliance was validly assessed, as the mistake in the penalty notice was not fundamentally misleading. Mr Hanan did not provide sufficient evidence of efforts to obtain the documents and therefore had no reasonable excuse for failure to comply.

Citation
[2019] UKFTT 2
Parties
Appellant: Ronnie Hanan; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
20 December 2018
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal against information notice and penalty dismissed; penalty confirmed.
Legal Topics
Income Tax, Corporation Tax, Capital Gains Tax, Taxpayer Information Notice, Penalty for Non Compliance, Schedule 36 Finance Act 2008
Tax Law Income Tax Corporation Tax Capital Gains Tax Taxpayer Information Notice Penalty for Non Compliance Schedule 36 Finance Act 2008

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Parties

Ronnie Hanan

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Validity of taxpayer information notice under Schedule 36 Finance Act 2008
  2. 2 Whether documents requested are in appellant’s possession or power
  3. 3 Whether information requested is reasonably required

Ratio Decidendi

The Tribunal held that HMRC issued a valid information notice under Schedule 36, as amended by the review process, and that the remaining information/documents requested were reasonably required and within Mr Hanan’s possession or power. The penalty for non-compliance was validly assessed, as the mistake in the penalty notice was not fundamentally misleading. Mr Hanan did not provide sufficient evidence of efforts to obtain the documents and therefore had no reasonable excuse for failure to comply.

Court Disposition

Appeal against information notice and penalty dismissed; penalty confirmed.

Orders

  • Mr Hanan must comply with the revised information notice within 45 days of the release date.
  • Penalty of £300 for non-compliance confirmed.