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Hakeem v Revenue and Customs (INCOME TAX - penalties for failure to notify liability to income tax) [2026] UKFTT 744 (TC) (19 May 2026)
The tribunal dismissed an appeal against failure-to-notify income tax penalties, holding there was no reasonable excuse. It varied the penalty to correct a calculation error.
Mr E v Revenue and Customs (INCOME TAX - anonymisation - risk to safety of family overseas - failure to notify) [2024] UKFTT 890 (TC) (07 October 2024)
The tribunal upheld discovery assessments and penalties for a takeaway business owner who failed to notify HMRC of chargeability and kept no records for years.
Mr E v Revenue and Customs (INCOME TAX - anonymisation - risk to safety of family overseas - failure to notify) [2024] UKFTT 890 (TC) (07 October 2024)
The First-tier Tribunal upheld amended income tax discovery assessments and failure-to-notify penalties against Mr E, rejecting claims about gifts, loans, overheads, and reasonable excuse.
Khan v Revenue and Customs (INCOME TAX - penalties-prompted or unprompted disclosure) [2024] UKFTT 615 (TC) (09 July 2024)
The tribunal upheld income tax discovery assessments on rental income and held that the taxpayer’s disclosure to HMRC was unprompted, requiring penalties to be recalculated.
Khan v Revenue and Customs (INCOME TAX - penalties-prompted or unprompted disclosure) [2024] UKFTT 615 (TC) (09 July 2024)
The tribunal upheld income tax assessments on rental income, but held the taxpayer’s disclosure to HMRC was unprompted, requiring Schedule 41 penalties to be recalculated.
STANLEY AUGUSTINE HERRMANN v Revenue & Customs (INCOME TAX - whether income accrued whilst in prison taxable) [2024] UKFTT 303 (TC) (10 April 2024)
The tribunal held that rental and pension income received while the appellant was in prison remained taxable, and upheld discovery assessments and penalties for failure to notify HMRC.
STANLEY AUGUSTINE HERRMANN v Revenue & Customs (INCOME TAX - whether income accrued whilst in prison taxable) [2024] UKFTT 303 (TC) (10 April 2024)
The tribunal upheld income tax discovery assessments and penalties against a prisoner landlord, finding rental income taxable while incarcerated and no reasonable excuse for failing to notify HMRC.
GRIMMER v Revenue & Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties - whether discovery assessments valid and in time) [2024] UKFTT 119 (TC) (02 February 2024)
The tribunal upheld later HICBC discovery assessments but found earlier ones out of time. It also cancelled all penalties because the taxpayer had a reasonable excuse.
Wills v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties) [2024] UKFTT 12 (TC) (20 December 2023)
The tribunal partly allowed a HICBC appeal, cancelling 2013/14–2015/16 assessments and all penalties, but upholding later assessments as in time.
Wills v Revenue And Customs (HIGH INCOME CHILD BENEFIT CHARGE - discovery assessments and non-deliberate penalties) [2024] UKFTT 12 (TC) (20 December 2023)
The tribunal upheld HICBC discovery assessments for 2016/17 to 2019/20, but found earlier assessments out of time and cancelled all failure-to-notify penalties.
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