Edwards v Revenue and Customs Commissioners

Income tax – Penalty. The taxpayer's appeal against penalites imposed on him by the Revenue and Customs Commissioners (HMRC) for the late filing of individual tax returns pursuant to Sch 55 to the Finance Act 2009 was dismissed by the First-tier Tribunal (Tax Chamber)(the FTT). On appeal, the Upper Tribunal (Tax and Chancery Chamber) dismissed the taxpayer's appeal. The tribunal decided that: (i) on the balance of probabilities, notices to file had been sent to the taxpayer in respect of each of the tax years in question; and (ii) the taxpayer's contention that it had been disproportionate to impose those penalties in circumstances where no tax had been due did not amount to a special circumstance for the purposes of para 16 of Sch 55 to that Act.

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