Peter Groves v The Commissioners for Her Majesty's Revenue & Customs, TC 06541
| Jurisdiction | UK Non-devolved |
| Court | First-tier Tribunal (Tax Chamber) |
| Judge | Nigel POPPLEWELL |
| Judgment Date | 15 June 2018 |
| Neutral Citation | [2018] UKFTT 0311 |
| Reference | TC 06541 |
| Appellant | Peter Groves |
| Respondent | The Commissioners for Her Majesty's Revenue & Customs |
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1
[2018] UKFTT 0311 (TC)
TC06541
Appeal number:TC/2017/09024
INCOME TAX - individual tax return - penalties for late filing - whether
properly imposed - no - no evidence that a valid notice to file under section
8(1) TMA 1970 had been given to the taxpayer by an “officer of the Board”
– purpose for which any purported notice to file was given was not to
establish chargeability – appeal allowed
FIRST-TIER TRIBUNAL
TAX CHAMBER
PETER GROVES
Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
Respondents
REVENUE & CUSTOMS
TRIBUNAL:
JUDGE NIGEL POPPLEWELL
The Tribunal determined the appeal on 7 April 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 13 December 2017 (with enclosures) and HMRC’s Statement of
Case (with enclosures) prepared by the respondents on 30 January 2018 and
various correspondence between the parties.
© CROWN COPYRIGHT 2018
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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").
2. The respondents (or “HMRC”) have said in their Statement of Case that they
will not be putting a case for the daily penalties and thus they accept that that aspect
of the appeal should be allowed. This appeal, therefore, is against the late filing
penalty and the 6 month penalty.
3. However, in their Statement of Case, HMRC (under the Facts section) tell me
that they issued a notice of penalty assessment on or around 12 July 2016 in the
amount of £300 by way of a 12 month penalty. However, they do not say that the
appellant is appealing against this 12 month filing penalty. They simply (once the
case for the daily penalties has been withdrawn) tell me that the taxpayer is appealing
against the late filing penalty and the 6 month penalty. Extracts from HMRC’s
computerised records deal only with the late filing penalty, the daily penalties and the
6 month penalty. The review letter dated 20 September 2017 deals with only these
three penalties. The grounds of appeal shed no light.
4. So it is not at all clear to me that HMRC did in fact give notice of a penalty
assessment for a 12 month penalty to Mr Groves. But if they did then:
(1) I am content that Mr Groves appeal should include an appeal against any
such 12 month penalty; and
(2) My decision in this case relating to the late filing penalty and the 6 month
penalty applies equally to any 12 month penalty so assessed on Mr Groves.
Evidence and findings of fact
5. From the papers before me I find the following relevant facts:
(1) The appellant was in employment during the 2014-2015 tax year, but
HMRC considered that he had underpaid PAYE income tax of £166.80.
(2) On 26 October 2015 HMRC sent the appellant a P800 tax calculation for
the year showing an underpayment of tax of £166.80.
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