Stockler v Revenue & Customs [2012] UKFTT 404 (TC) (25 June 2012)

Stockler v Revenue & Customs [2012] UKFTT 404 (TC) (25 June 2012)

The findings of negligence by the Special Commissioners in relation to the partnership accounts apply to Mr Stockler's personal tax returns. The penalty quantum is to be determined by the Tribunal, but no abatement is warranted for disclosure or co-operation as there was no voluntary disclosure and limited co-operation. The human rights argument was raised too late and is outside the scope permitted by the High Court remittal; even if considered, it would not justify abatement. The penalty as determined by HMRC is appropriate and is confirmed.

Citation
[2012] UKFTT 404 (TC)
Parties
Appellant: William Stockler; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
25 June 2012
Procedural Posture
Income Tax Penalty Appeal / Final Determination of Penalty Quantum After Remittal From High Court and Court of Appeal
Outcome
Appeal dismissed
Legal Topics
Income Tax, Penalties, Negligence, Human Rights, Tribunal Procedure
Tax Law Income Tax Penalties Negligence Human Rights Tribunal Procedure

Case Brief

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Parties

William Stockler

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / Final Determination of Penalty Quantum After Remittal From High Court and Court of Appeal

Legal Issues

  1. 1 Whether findings of negligence in partnership accounts apply to personal tax returns
  2. 2 Whether the penalty quantum is appropriate under statutory and HMRC criteria
  3. 3 Whether a human rights argument can be raised at this stage

Ratio Decidendi

The findings of negligence by the Special Commissioners in relation to the partnership accounts apply to Mr Stockler's personal tax returns. The penalty quantum is to be determined by the Tribunal, but no abatement is warranted for disclosure or co-operation as there was no voluntary disclosure and limited co-operation. The human rights argument was raised too late and is outside the scope permitted by the High Court remittal; even if considered, it would not justify abatement. The penalty as determined by HMRC is appropriate and is confirmed.

Court Disposition

Appeal dismissed

Orders

  • Penalty determination confirmed; total penalty left unchanged