Wan v Revenue & Customs [2011] UKFTT 442 (TC) (05 July 2011)
The appellant failed to comply with the information notice in respect of three accounts (National Savings, Northern Rock, Barclays) and did not discharge the burden of proof. The daily penalty of £10 for 132 days, totalling £1,320, was properly imposed and proportionate.
- Citation
- [2011] UKFTT 442
- Parties
- Appellant: Tom Wan; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (Income Tax)
- Jurisdiction
- United Kingdom
- Judgment Date
- 05 July 2011
- Procedural Posture
- Tax Penalty Appeal / First Tier Tribunal Decision
- Outcome
- Appeal dismissed; penalty upheld with minor amendment
- Legal Topics
- Income Tax, Corporation Tax, Information Notice, Penalties, Burden of Proof
Case Brief
Summary, issues, holding and outcome
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Parties
Tom Wan
Appellant
The Commissioners for Her Majesty’s Revenue and Customs (Income Tax)
Respondents
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the appellant failed to comply with an information notice under Schedule 36 Finance Act 2008
- 2 Whether daily penalties for non-compliance were properly imposed and proportionate
Ratio Decidendi
The appellant failed to comply with the information notice in respect of three accounts (National Savings, Northern Rock, Barclays) and did not discharge the burden of proof. The daily penalty of £10 for 132 days, totalling £1,320, was properly imposed and proportionate.
Court Disposition
Appeal dismissed; penalty upheld with minor amendment
Orders
- Daily penalty reduced to £1,320 for 132 days of non-compliance
- Right to apply for permission to appeal within 56 days of the decision
Full Case Text
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