Wan v Revenue & Customs [2011] UKFTT 442 (TC) (05 July 2011)

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 (TC)
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 adjustment.
Legal Topics
Income Tax, Corporation Tax, Information Notice, Penalties, Burden of Proof
Tax Law Income Tax Corporation Tax Information Notice Penalties Burden of Proof

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 3 Party arguments 2 Amounts and remedies 6
Sign in to unlock

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. 1 Whether the appellant failed to comply with an information notice under Schedule 36 Finance Act 2008
  2. 2 Whether the penalty for non-compliance was 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 adjustment.

Orders

  • Daily penalty reduced to £1,320 for 132 days of non-compliance.