have collected the tax by coding it out. The reason HMRC had taken the course it had, was to create a circumstance where there would be a debt which could be enforced. Comment The effect of this decision appears to be that HMRC is unable to issue section 8 notices to taxpayers unless the content of the return is genuinely required for the purpose of establishing the taxpayer's liability to tax. It would not therefore be a surprise if HMRC sought permission to appeal this decision to the Upper Tribunal. [2018] UKFTT 0190 (TC) TC06431 Appeal TC/2016/03478 Income tax self assessment late filing proof of requirements of s8 Taxes Management Act – – – 1970. Burden of Proof in Penalty cases When inferences are permissible. Regina v Alan – Peter Ronald Hedgcock, David Charles James Dyer, Robert Mayers: Court of Appeal Criminal Division [2007] EWCA Crim 3486 applied. FIRST-TIER TRIBUNAL TAX CHAMBER MR A. Appellant GALIARA - and - THE COMMISSIONERS Respondents FOR HER MAJESTY’S REVENUE & CUSTOMS Runs to 6 pages [2018] UKFTT 0220 (TC) TC06453 Appeal INCOME TAX - individual tax return - penalties for late filing - whether properly imposed - no - purpose for which the notices to file were served - to establish chargeability - no Goldsmith – and Wandsworth v Winder considered - Tribunals jurisdiction to consider validity of notices - yes - whether reasonable excuse - no - whether special circumstances - no - appeal allowed FIRST-TIER TRIBUNAL TAX CHAMBER BARRY Appellant LENNON - and - THE COMMISSIONERS FOR Respondents HER MAJESTY’S REVENUE & CUSTOMS Runs to 21 pages
have collected the tax by coding it out. The reason HMRC had taken the course it had, was to create a circumstance where there would be a debt which could be enforced. Comment The effect of this decision appears to be that HMRC is unable to issue section 8 notices to taxpayers unless the content of the return is genuinely required for the purpose of establishing the taxpayer's liability to tax. It would not therefore be a surprise if HMRC sought permission to appeal this decision to the Upper Tribunal. [2018] UKFTT 0190 (TC) TC06431 Appeal TC/2016/03478 Income tax – self assessment – late filing – proof of requirements of s8 Taxes Management Act 1970. Burden of Proof in Penalty cases – When inferences are permissible. Regina v Alan Peter Ronald Hedgcock, David Charles James Dyer, Robert Mayers: Court of Appeal Criminal Division [2007] EWCA Crim 3486 applied. FIRST-TIER TRIBUNAL TAX CHAMBER MR A. GALIARA Appellant - and - THE COMMISSIONERS FOR HER MAJESTY’S Respondents REVENUE & CUSTOMS Runs to 6 pages [2018] UKFTT 0220 (TC) TC06453 Appeal INCOME TAX - individual tax return - penalties for late filing - whether properly imposed - no - purpose for which the notices to file were served - to establish chargeability - no – Goldsmith and Wandsworth v Winder considered - Tribunals jurisdiction to consider validity of notices - yes - whether reasonable excuse - no - whether special circumstances - no - appeal allowed FIRST-TIER TRIBUNAL TAX CHAMBER BARRY LENNON Appellant - and - THE COMMISSIONERS FOR HER MAJESTY’S Respondents REVENUE & CUSTOMS Runs to 21 pages
First-tier-tribunal-cases.docx