Barry Lennon v The Commissioners For Her Majesty's Revenue & Customs, TC 06453
| Jurisdiction | UK Non-devolved |
| Court | First-tier Tribunal (Tax Chamber) |
| Judge | Nigel POPPLEWELL |
| Judgment Date | 17 April 2018 |
| Neutral Citation | [2018] UKFTT 0220 |
| Reference | TC 06453 |
| Appellant | Barry Lennon |
| Respondent | The Commissioners For Her Majesty's Revenue & Customs |
1
[2018] UKFTT 0220 (TC)
TC06453
Appeal number:TC/2017/06460
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
TRIBUNAL:
JUDGE NIGEL POPPLEWELL
The Tribunal determined the appeal on 23 March 2018 without a hearing under
the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal) (Tax
Chamber) Rules 2009 (default paper cases) having first read the Notice of
Appeal dated 29 August 2017 (with enclosures) and HMRC’s Statement of Case
(with enclosures) prepared by the respondents on 11 October 2017 and various
correspondence between the parties.
© CROWN COPYRIGHT 2018
WORK\30953576\v.3 2
DECISION
Background
1. This is an appeal against the following penalties, visited on the appellant under
Schedule 55 Finance Act 2009 for the late filing of an individual tax return for the tax
year 2014-2015.
(1) A late filing penalty of £100 ("late filing penalty").
(2) Daily penalties of £900 (the “daily penalties”).
(3) A 6 month late filing penalty of £300 ("6 month penalty").
Evidence and findings of fact
2. From the papers before me I find the following facts:
(1) During the 2014-2015 tax year, the appellant earned employment income
from five separate employments which were subject to tax deduction at source
under the PAYE regime.
(2) The appellant was in the PAYE system during the 2014-2015 tax year and
has five separate employments during that year. The total income from all of
those employments brought him into the higher rate tax band. Because of the
number of changes of employment he had during that year, his employers
were unable to collect all the tax due from the appellant.
(3) HMRC sent a calculation to the appellant on 27 October 2015 showing
that he owed £321.12 for the tax year 2014-2015. Notwithstanding that
neither the calculation itself nor any covering letter which might have
accompanied this calculation has been tendered in evidence by HMRC, the
appellant accepts, in the notice of appeal that "HMRC ....... issued him [i.e. the
appellant] with a tax calculation on 27 October 2015”. I therefore find as a
fact that a tax calculation was sent to the appellant on that date identifying the
amount of £321.12 as the income tax underpaid by the appellant from his
employments in the tax year 2014-2015.
(4) Because HMRC were unable to collect this underpayment through coding
out, they issued a voluntary payment letter on 29 October 2015. A further
voluntary payment letter was issued to the appellant on 21 January 2016. The
evidence of the issue of these letters is copies of two computer printouts which
suggest that a document (VPL1 and VPL2) was sent to the appellant on those
dates. I surmise that VPL stands for voluntary payment letter, and find as a
fact that, as indicated by HMRC in their Statement of Case, the voluntary
payment letters were indeed sent to the appellant on the dates in question.
(5) The voluntary payment letters refer to the tax calculation (a P800 tax
calculation) and indicate that “If you don’t pay the amount that you owe or
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