Source: https://library.croneri.co.uk/cio-index/wkuk_cio_idx_00004736
Timestamp: 2019-06-25 18:13:30
Document Index: 140982317

Matched Legal Cases: ['ARTG7510', 'ARTG7520', 'ARTG7560', 'ARTG8350', 'art. 6', 'art 2']

Penalties | Croner-i Tax and Accounting
– see also Criminal offences and proceedings; Civil penalties; Surcharges; Offshore penalties; Interest; Offences and penalties
Commentary – Tax Reporter ¶185-925
Case Law – Commissioners of Inland Revenue v. Richards
Commentary – Tax Reporter ¶1042-960
Case Law – Sulaiman [2015] TC 04635
Acquisitions, failure to notify
Commentary – SDLT Reporter ¶100-015
Admission of a late appeal, application for
Case Law – Khaled [2018] TC 06713
Legislation/Regulatory – TIOPA2010 s. 227
Legislation/Regulatory – FA2013 Sch. 43C, para. 8 ; FA2015 Sch. 20, para. 20 ; FA2016 Sch. 43A, para. 8 ; FA2016 Sch. 43C, para. 8 ; FA2016 s. 158(3)
Alleged under-declarations of sales and profits
Case Law – Lee [2018] TC 06564
Alteration of assessment of
Legislation/Regulatory – FA2013 Sch. 43C, para. 6 ; FA2016 Sch. 43C, para. 6
Legislation/Regulatory – FA2001 Sch. 6, para. 7(1A) ; SI 2001/4027 reg. 21 ; SI 2002/761 reg. 38
Amount fixed at open market value
Legislation/Regulatory – CEMA79 s. 171(3)
Legislation/Regulatory – FA2016 Sch. 20, para. 3
HMRC Guidance – CH124610
Case Law – Havercroft [2015] TC 04571
Annual tax on enveloped dwellings, failure to make payments on time
Legislation/Regulatory – FA2013 s. 164, Sch. 34, Pt. 2
Legislation/Regulatory – FA2013 Sch. 43C, para. 9 ; FA2016 Sch. 43C, para. 9 ; FA2016 s. 158(3)
Commentary – SDLT Reporter ¶100-410 ; 9.5
Legislation/Regulatory – FA2009 Sch. 55, para. 20-22, Sch. 56, para. 13-15 ; FA2013 Sch. 43C, para. 9 ; FA2016 Sch. 20, para. 12 ; FA2016 Sch. 43C, para. 9
HMRC Guidance – CH124300 ; CH124400 ; CH124620 ; CH124800
Legislation/Regulatory – FA2008 Sch. 36, para. 48
Proceedings before First-tier Tribunal
Legislation/Regulatory – TMA70 s. 100C
Right to appeal against
Legislation/Regulatory – FA2008 Sch. 36, para. 47
Amendment dismissed
Application for a late appeal, failure to file end of year PAYE returns (Forms P35) on time
Case Law – Shah [2014] TC 03403
Application for adjournment on grounds of taxpayer's illness
Case Law – Ferguson [2016] TC 05147 ; Hussain [2016] TC 05428 ; Young Persons Theatre Co Ltd [2016] TC 05122
Carelessness in making claims
Case Law – Atkinson [2016] TC 05141
Case Law – Bediako [2016] TC 05054 ; Brown [2014] TC 03439 ; Green [2014] TC 03398
Daily penalties allowed
Case Law – Sudall [2017] TC 05868
Case Law – Brown [2014] TC 03439
Case Law – Foley [2016] TC 05110
Errors made in submission of tax return
Failure to deliver company tax return
Case Law – Young Persons Theatre Co Ltd [2016] TC 05122
Failure to deliver self-assessment return
Case Law – Gater [2018] TC 06633 ; Murphy & Anor [2017] TC 05847
Commentary – Tax Reporter ¶185-100–Tax Reporter ¶185-150
Case Law – Dunk v. General Commissioners of Income Tax for Havant and Commissioners of Inland Revenue ; King v Walden (HM Inspector of Taxes). [2001] BTC 170 ; Q.T. Discount Food Stores Ltd. v. Warley General Commissioners and Commissioners of Inland Revenue Hamid Rujaib v. Kensington General Commissioners and Commissioners of Inland Revenue ; Salmon v. General Commissioners for Havering and Commissioners of Inland Revenue
HMRC amendment to appellant's return
HMRC amendments to self-assessment return in respect of profits of self-employment and corporation tax
Case Law – Capps & Chilli Club Ltd [2016] TC 04906
HMRC's decision not to suspend careless inaccuracy penalty
Case Law – Eastman [2016] TC 05276
Case Law – Atkinson [2016] TC 05141 ; Blackman [2016] TC 05218
Incorrect claims for improvement costs and entrepreneurs' relief in tax return
Information notice not valid under Finance Act 2008, Sch. 36, para. 1
Case Law – PML Accounting Ltd [2015] TC 04612
Late filing of self-assessment tax return
Case Law – Long [2018] TC 06563
Loss relief claimed under Finance Act 2007, Sch. 24
Case Law – Adelekun [2016] TC 04898
Mitigated CIS penalties
Case Law – Merrin [2015] TC 04432
Non-compliance with information notice
Case Law – Coosna [2015] TC 04426 ; PML Accounting Ltd [2015] TC 04612
Case Law – Green [2014] TC 03398
Penalty assessment for PAYE and National Insurance contributions
Case Law – Bunker Secure Hosting Ltd [2015] TC 04349 ; Green [2014] TC 03398 ; Pirzada [2014] TC 03399
Penalty reduction for disclosure sufficient
Case Law – Allan [2016] TC 05260
Six-month penalty
Application of penalty payments
Legislation/Regulatory – CEMA79 s. 151
Application to notify appeal out of time
Case Law – KPF Civil Building & Civil Engineering Ltd [2018] TC 06701
Applied for deliberate and concealed behaviour to errors in appellant's self-assessment return
Arm's length sales, information
Legislation/Regulatory – FA84 s. 116
Arrest of persons: offence under customs and excise Acts
Legislation/Regulatory – CEMA79 s. 138
Assault of officer of Revenue and Customs
Legislation/Regulatory – CRCA2005 s. 32
Appellant provides sufficient evidence to displace HMRC's figures in closure notice and assessments
Case Law – Cheslett [2016] TC 05170
Appropriate levels of abatement for disclosure, co-operation and seriousness
Case Law – Townend [2016] TC 05049
Calculation of tax difference
Error in income tax return due to carelessness
Case Law – Webb [2016] TC 05119
Errors in appellant's tax returns
HMRC's decision not to suspend penalty, flawed
Penalty notified
Relevance of offshore disclosure facility
Legislation/Regulatory – CPA2014 s. 47
Assessment following consequential relieving adjustmnet
Legislation/Regulatory – FA2013 Sch. 43C, para. 7 ; FA2016 Sch. 43C, para. 7
Legislation/Regulatory – FA2013 Sch. 43C, para. 6 ; FA2016 s. 158(3)
Legislation/Regulatory – FA2013 Sch. 43C, para. 5 ; FA2016 Sch. 43C, para. 5 ; FA2016 s. 158(3)
Legislation/Regulatory – FA2009 Sch. 55, para. 18, 19, Sch. 56, para. 11, 12 ; FA2013 Sch. 43C, para. 5 ; FA2016 Sch. 43C, para. 5
HMRC Guidance – CH157100 ; CH157150 ; CH157200 ; CH157250 ; CH157300 ; CH64100 ; CH64150 ; CH64200 ; CH64300
Assessments, HMRC's discretion
Legislation/Regulatory – FA2016 Sch. 22 ; FA2016 s. 165
HMRC Guidance – CH122310 ; CH122320 ; CH122330 ; CH122360 ; CH122650 ; CH122700 ; CH122800 ; CH123400 ; CH170200
Assisting in preparation of incorrect returns
Commentary – SDLT Reporter ¶100-320
Commentary – 18.3.4
Commentary – VAT Reporter ¶18-900
Legislation/Regulatory – FA2010 Sch. 1, para. 37-39
Provable in
Case Law – Re Hurren (a bankrupt), ex parte the Trustee v. Inland Revenue Commissioners. [1982] BTC 373
Stay of proceedings for recovery of
Busyness as factor
Commentary – 17.3.217.3.4
Assessments appealed against and appeal lost
Case Law – Regan [2014] TC 03523
Complaint that penalties calculated on basis of incorrect assessments
Commentary – Essential Tax Companion ¶1850 ; Hardman's Tax Rates and Tables ¶2-030 ; Hardman's Tax Rates and Tables ¶2-060
Case Law – Brookes [2015] TC 04252
Lower mitigation percentages
TMA 1970, s. 7
Two tax-geared penalties in respect of the same tax
Capital gains tax, failure to make returns
HMRC Guidance – ARTG7510 ; ARTG7520 ; ARTG7560 ; ARTG8350 ; CH123600 ; CH300200 ; COG930050 ; CSLM19030 ; CSLM8520 ; CTM90140 ; DMBM450110 ; DMBM517010 ; DMBM517030 ; EM4504 ; EM4506 ; EM4561 ; EM4562 ; EM4563 ; EM4570 ; EM4572 ; EM4573 ; EM4575 ; EM4580 ; EM4601 ; EM4602 ; EM4603 ; EM4604 ; EM4605 ; EM4610 ; EM5201 ; EM6089 ; EM7110 ; SACM5015 ; SAM001 ; SAM31040 ; SAM61020
Failure to keep proper records of disposal of business premises
Case Law – A [2015] TC 04381 ; Banks [2014] TC 03592 ; Durrant [2014] TC 03640 ; Forkes [2015] TC 04383 ; Harding v Revenue and Customs Commissioners. [2013] BTC 2,088 ; Havercroft [2015] TC 04571 ; Joyce [2015] TC 04453 ; Mikhail [2016] TC 05118 ; Singh [2016] TC 04919
Careless income tax return
Case Law – Steady [2016] TC 05225
Carelessness by reference to special circumstances
Case Law – Berrier [2014] TC 03584 ; Havercroft [2015] TC 04571
Categorisation of reasons for issue
Certificates on non-liability to income tax
Challenging basis for imposition
Commentary – 17.3.5
Commentary – Tax Reporter ¶764-220
Chargeability to tax, failure to notify
Commentary – Tax Reporter ¶181-350
Chargeability, failure to notify
Case Law – Gill [2018] TC 06566
Legislation/Regulatory – CTFA2004 s. 20, 21
Appearance at appeal hearing
Commentary – VAT Reporter ¶59-660
Commentary – VAT Reporter ¶59-615
Commentary – VAT Reporter ¶59-610
Breach of regulatory provisions, production of documents at registered address
Case Law – Fabco Ltd. [1993] BVC 802
– see Reasonable excuse
Dishonest conduct by tax agent
Commentary – VAT Reporter ¶59-630
Electronic returns, failure to file
Commentary – VAT Reporter ¶60-478
Finance Acts 2007 and 2008
HMRC's discretion whether to assess
– see Insufficient funds
Invoices, improper issue
– see Improper issue of invoice penalty
Keith Committee recommendation
– see Mitigation of penalties
– see Naming and shaming of offenders
Non-compliance by importers and exporters
Commentary – VAT Reporter ¶57-800 ; VAT Reporter ¶59-600
Non-notification of notifiable scheme
Commentary – VAT Reporter ¶60-585
Persistent misdeclaration, input tax claimed in wrong period
Case Law – Kier Ltd. [1992] BVC 622
Commentary – VAT Reporter ¶55-243 ; VAT Reporter ¶59-600
Commentary – VAT Reporter ¶59-604
– see Reasonable care
Registration, failure to notify
– see Serious misdeclaration penalty
Commentary – VAT Reporter ¶59-618
Single penalty regime
Commentary – Tax Reporter ¶184-900
– see also Civil penalties
Breach of a walking possession agreement
Legislation/Regulatory – FA94 Sch. 7, para. 19
Fraudulent evasion of tax
Legislation/Regulatory – FA94 Sch. 7, para. 12
Information/documents, failure to comply
Legislation/Regulatory – FA94 Sch. 7, para. 17
Legislation/Regulatory – FA94 Sch. 7, para. 13
Payment of tax, failure to make
Legislation/Regulatory – FA94 Sch. 7, para. 15
Persons served with liability notice
Legislation/Regulatory – FA94 Sch. 7, para. 16
Legislation/Regulatory – FA94 Sch. 7, para. 14, 17
Returns, failure to make
Commentary – Tax Reporter ¶1042-225
Commentary – Tax Reporter ¶1042-025
HMRC Guidance – CH62880
Harmonised regime for inaccurate/late returns and late payment
Interaction between penalties and surcharges
Commentary – Tax Reporter ¶1010-775
P11D and P11D(b) returns
Commentary – Tax Reporter ¶1010-800
Commentary – Tax Reporter ¶1012-000
Commentary – Tax Reporter ¶1016-775
Combination of difficulties for contractor
Commentary – 17.3.6
Powers to mitigate penalties
Legislation/Regulatory – CEMA79 s. 152
Legislation/Regulatory – FA2009 s. 94
Commissioners and officers of Revenue and Customs
Legislation/Regulatory – CRCA2005 s. 19, 21(4)-(8), 55
Legislation/Regulatory – CRCA2005 s. 30
Legislation/Regulatory – CRCA2005 s. 31
Case Law – Faccenda Chicken Ltd. [1993] BVC 758 ; Freight Transport Leasing Ltd (No. 2). [1992] BVC 658
Legislation/Regulatory – FA2001 s. 46
Company accounts, failure to comply with notices to produce
Company's failure to make CIS returns
Complexity of CIS
Commentary – 17.3.2
Commentary – VAT Reporter ¶59-529
Obstruction of officer or failing to comply
Commentary – VAT Reporter ¶59-528
HMRC's policy
Commentary – VAT Reporter ¶60-835
Commentary – VAT Reporter ¶60-830
Concealing etc documents
Legislation/Regulatory – FA2014 s. 278
Failure to notify use of notifiable scheme
Legislation/Regulatory – VATA94 Sch. 11A, para. 10(3)
Commentary – Tax Reporter ¶184-975 ; Tax Reporter ¶283-250–Tax Reporter ¶283-300
Legislation/Regulatory – FA2009 Sch. 49, para. 5, 6
Legislation/Regulatory – CEMA79 s. 42(2)
Controlled foreign companies failure to comply with notice
Corporate venturing scheme, compliance certificates or statements
Legislation/Regulatory – FA2000 Sch. 15, para. 44
Accounting period, notification of start
Commentary – Tax Reporter ¶181-025
Commentary – Tax Reporter ¶703-400 ; Tax Reporter ¶708-475
HMRC Guidance – BIM31610 ; BIM37965 ; BIM38515 ; BIM38520
Case Law – THE COMMISSIONERS OF INLAND REVENUE v. ALEXANDER VON GLEHN & CO., LTD. ; THE COMMISSIONERS OF INLAND REVENUE v. E.C. WARNES & CO., LTD.
Documents, failure to produce
Commentary – Tax Reporter ¶181-025 ; Hardman's Tax Rates and Tables ¶2-210
Failure to notify commencement of trade
Incorrect returns or accounts
Commentary – Tax Reporter ¶183-485
Commentary – Essential Tax Companion ¶845–Essential Tax Companion ¶865
Commentary – Tax Reporter ¶192-860
HMRC Guidance – SAOG10400 ; SAOG10500 ; SAOG14440
Courts, proceedings before
Legislation/Regulatory – TMA70 s. 100D
Criminal charges within meaning in human rights cases
Case Law – Flaxmode Ltd [2010] TC 00342
– see Criminal fraud
Legislation/Regulatory – FA2001 Sch. 6, para. 1-6 ; FA94 Sch. 7, para. 4A, 9, 10
Legislation/Regulatory – TMA70 s. 104
Customers to account for VAT on goods of a kind used in MTIC fraud
Failure to submit statements
Legislation/Regulatory – VATA94 s. 66
Inaccuracies in statements
Legislation/Regulatory – VATA94 s. 65
– see Data-gathering powers
Data-holder, failure to comply to data-holder notice
Commentary – VAT Reporter ¶59-562
De-registration, failure to notify
Legislation/Regulatory – TMA70 s. 99B
Legislation/Regulatory – CTA2009 s. 1303
Legislation/Regulatory – VATA94 s. 59A, 59B
Legislation/Regulatory – FA2009 Sch. 55
Delay in arranging oral hearing of appeal, breach of Convention for the Protection of Human Rights, art. 6
Delay in filing self-assessment return
Case Law – Tate [2015] TC 04327
Commentary – Tax Reporter ¶1042-925
Deliberate delivery of incorrect returns
Deliberate inaccuracy penalty
Case Law – Chan & Anor [2014] TC 03395
Commentary – Tax Reporter ¶184-725
Legislation/Regulatory – FA2004 s. 295(5)-(9) ; FA2009 Sch. 55 ; FA99 s. 108(3) ; IHTA84 s. 245
Legislation/Regulatory – TCA2002 Sch. 2, para. 1
Commentary – Tax Reporter ¶185-150
Determination by HMRC's officers
Commentary – Tax Reporter ¶185-100
Case Law – Dunk v. General Commissioners of Income Tax for Havant and Commissioners of Inland Revenue ; Q.T. Discount Food Stores Ltd. v. Warley General Commissioners and Commissioners of Inland Revenue Hamid Rujaib v. Kensington General Commissioners and Commissioners of Inland Revenue ; Salmon v. General Commissioners for Havering and Commissioners of Inland Revenue
Commentary – Tax Reporter ¶185-050 ; Tax Reporter ¶185-075
Determination by officer of Revenue and Customs
Legislation/Regulatory – TMA70 s. 100B
Legislation/Regulatory – TMA70 s. 100, 100A
Determination by Tribunal
Commentary – Tax Reporter ¶185-125
Determinations and assessments
Disclosure notices and search warrants: RCPO
Commentary – VAT Reporter ¶60-842
Legislation/Regulatory – FA89 s. 182 ; VATA94 s. 91(4)
Disclosure of tax avoidance scheme
Commentary – SDLT Reporter ¶90-750
Commentary – SDLT Reporter ¶90-740
Commentary – Tax Reporter ¶192-735 ; Tax Reporter ¶192-760
Legislation/Regulatory – SI 2004/1864 reg. 8B, 9 ; TMA70 s. 98C
Concealment, etc. of documents
Power to obtain tax agent's files etc.
Procedure to establish penalty
Legislation/Regulatory – CAP2014 s. 48 ; SGCA2017 Sch. 1, para. 17
Case Law – Waller [2016] TC 05187
Distributions, tax certificates
Legislation/Regulatory – CTA2010 s. 1107
Legislation/Regulatory – VATA94 s. 69(2)
Failure to provide, exported goods
Legislation/Regulatory – CEMA79 s. 168 ; VATA94 s. 72
Documents, errors in
Case Law – Fox v General Commissioners of Income Tax for the Division of Uxbridge and Anor. [2002] BTC 130 ; Jacques v. R & C Commrs (2007) Sp C 577 ; Murat v Ornoch (HMIT) (2003) Sp C 394 ; R (on the application of Murat) v IR Commrs. [2005] BTC 83 ; Sokoya [2009] TC 00125
Legislation/Regulatory – FA2009 Sch. 56, para. 26, Sch. 56, para. 17 ; FA2016 Sch. 20, para. 15
HMRC Guidance – CH124300 ; CH124400 ; CH124620 ; CH158150
Legislation/Regulatory – FA2002 s. 135(7)
Effect of non-notification on validity of penalty assessment
Legislation/Regulatory – FA2000 Sch. 38, para. 6
Commentary – VAT Reporter ¶55-210 ; VAT Reporter ¶60-478
Legislation/Regulatory – SI 2003/1382 ; TCA2002 s. 33
Enablers of defeated NIC avoidance
Enablers of defeated tax avoidance
Legislation/Regulatory – SI 2017/1245
Enablers of offshore tax evasion or non-compliance
Legislation/Regulatory – FA2016 s. 162
Closure of business, reasonable excuse
Case Law – Fisher (t/a The Crispin) [2011] TC 01100
Notice of default after penalties accrued, unfair imposition
Case Law – Revenue and Customs Commissioners v Hok Ltd. [2012] BTC 1,711
Case Law – Ashenford [2010] TC 00598
Reasonable excuse for failure to file
Case Law – Fisher (t/a The Crispin) [2011] TC 01100 ; Third Stone Ltd [2010] TC 00533
Unfair imposition of penalties
Case Law – Hok Ltd [2011] TC 01286 ; Revenue and Customs Commissioners v Hok Ltd. [2012] BTC 1,711
Legislation/Regulatory – FA2008 Sch. 36, para. 49
Legislation/Regulatory – ITA2007 s. 207
Errors in documents and returns
Legislation/Regulatory – FA2007 Sch. 24, para. 15-17
Legislation/Regulatory – FA2015 Sch. 7, Pt. 3
Companies, officers' liability
Failure to take reasonable care to make a complete return
Legislation/Regulatory – FA2007 Sch. 24, para. 1
Legislation/Regulatory – FA2007 Sch. 24 ; FA2007 s. 97, Sch. 24 ; FA2008 s. 122 ; FA2008 s. 122, Sch. 40 ; FA2013 s. 230, Sch. 50 ; FA2015 Sch. 7, Pt. 2 ; HMRCBrf 15/11 ; HMRCBrf 19/08 ; SI 2009/571
HMRC Guidance – CH81015 ; DMBM569020 ; SVM108190
Legislation/Regulatory – FA2007 Sch. 24, para. 1-3
Offshore income and gains, designation of territories
Legislation/Regulatory – FA2015 s. 120 ; SI 2011/976
Legislation/Regulatory – FA2007 Sch. 24, para. 4-12 ; FA2007 Sch. 24, para. 6-8 ; HMRCBrf 15/11
Legislation/Regulatory – FA2007 Sch. 24, para. 13-17
Reduction for disclosures
Legislation/Regulatory – FA2007 Sch. 24, para. 9, 10
UK, meaning
Legislation/Regulatory – FA2007 Sch. 24, para. 23B
Errors in documents/returns
Legislation/Regulatory – FA2007 Sch. 24, para. 13 ; FA2013 Sch. 48, para. 1
Errors attributable to another persons
Legislation/Regulatory – FA2007 s. 97, Sch. 24, para. 1 ; FA2008 s. 122 ; FA2010 s. 35 ; FA2013 s. 230 ; HMRCBrf 19/2008
Location of assets etc
Legislation/Regulatory – FA2007 Sch. 24, para. 5-8 ; HMRCBrf 15/2011
Legislation/Regulatory – FA2007 Sch. 24, para. 11
Standard amount of penalty
Legislation/Regulatory – FA2007 Sch. 24, para. 4
Errors in returns or documents
Commentary – Tax Reporter ¶184-650 ; Tax Reporter ¶807-970
Errors, failure to remedy
Legislation/Regulatory – IHTA84 s. 248
HMRC Guidance – IHTM29151 ; IHTM36010 ; IHTM36022 ; IHTM36102 ; IHTM36106 ; IHTM36107 ; IHTM36167 ; IHTM36174 ; IHTM36201 ; IHTM36203 ; IHTM36404 ; IHTM36412
Commentary – Tax Reporter ¶365-675 ; Tax Reporter ¶367-175
Ethane used for petrochemical purposes, incorrect information relating to
Legislation/Regulatory – TMA70 s. 98B
Evasion of SDLT
Commentary – SDLT Reporter ¶100-310
– see Civil fraud; Criminal fraud; Evasion of VAT
Legislation/Regulatory – TMA70 s. 105
Legislation/Regulatory – TMA70 s. 101
Excessive, reduction
Case Law – Stableford v. General Commissioners of Income Tax for the Division of Liverpool and Inland Revenue Commissioners. [1983] BTC 37 ; Willey v. Inland Revenue Commissioners. [1984] BTC 442
Commentary – Tax Reporter ¶811-640
Exported goods, failure to provide documents
Exporters, evasion of relevant tax or duty or contraventions of customs rules
– see Customs civil evasion penalty (CCEP)
Legislation/Regulatory – CPA2014 s. 43 ; RSTPA2014 s. 195
Failure of accountant to understand self-assessment system
Legislation/Regulatory – FA2014 Sch. 35, para. 3
Legislation/Regulatory – FA2014 Sch. 35, para. 2
Failure to comply with direction under Finance Act, Sch. 36 to produce documents
Case Law – Hughes [2014] TC 03866
Case Law – Backhouse [2014] TC 03386 ; Beach v. General Commissioners of Income Tax for Willesden and Commissioners of Inland Revenue. [1982] BTC 25 ; Beecham Group plc v. Inland Revenue Commissioners. [1992] BTC 625 ; Delapage Ltd v. General Commissioners for Highbury and Inland Revenue Commissioners and related appeal. [1992] BTC 149 ; Doshi [2016] TC 04813 ; Johnson & Anor v Blackpool General Commissioners and Inland Revenue Commissioners. [1996] BTC 237 ; K.W. Brothers Ltd [2016] TC 05040 ; Kernahan [2014] TC 03988 ; Mumbai Kitchen (Bromley) Ltd [2016] TC 05081 ; Spring Capital Ltd [2015] TC 04220 ; Stoll v. General Commissioners for High Wycombe and Inland Revenue Commissioners (No. 2). [1995] BTC 58 ; Stoll v. General Commissioners for High Wycombe and Inland Revenue Commissioners. [1992] BTC 174 ; Tager v Revenue and Customs Commissioners [2018] BTC 30
Information notice related to statutory records
Case Law – K.W. Brothers Ltd [2016] TC 05040 ; Spring Capital Ltd [2015] TC 04220
Case Law – Sen v. Inland Revenue Commissioners and General Commissioners of Income Tax for St. Anne, Westminster. [1983] BTC 240
Return of third parties receipts
Failure to comply with provisions of Part 2
Legislation/Regulatory – SI 2012/1868 Pt. 3, reg. 22-24
Legislation/Regulatory – TCA2002 s. 32
Failure to deliver a return of payments
Case Law – J & L Benson Building Services Ltd [2018] TC 06546
Failure to disclose employment income
Case Law – Miller [2016] TC 05526
Commentary – Tax Reporter ¶288-790
Case Law – Butterworth [2018] TC 06691 ; Higgins [2018] TC 06693 ; Rowan-Smith [2018] TC 06623 ; [2018] TC 06642–06643
Failure to file returns for three periods
Case Law – Expion Silverstone Ltd [2018] TC 06638
Case Law – Armstrong [2018] TC 06606 ; Hauser [2016] TC 04799 ; Mohammed [2018] TC 06589 ; Steele [2018] TC 06717
Commentary – Tax Reporter ¶184-975
Case Law – Sale [2018] TC 06699
Case Law – Plechowksi [2018] TC 06655
Case Law – Carr [2018] TC 06654 ; Griffiths [2018] TC 06697
Commentary – Tax Reporter ¶184-650
Legislation/Regulatory – FA2008 s. 123, Sch. 41 ; HMRCBrf 30/10 ; SI 2009/511
Failure to notify (new provisions)
Commentary – Essential Tax Companion ¶745 ; Essential Tax Companion ¶750
Commentary – Essential Tax Companion ¶725
Deliberate failure with concealment
Commentary – Essential Tax Companion ¶730
Commentary – Essential Tax Companion ¶740
Commentary – Essential Tax Companion ¶700 ; Essential Tax Companion ¶705
Commentary – Essential Tax Companion ¶720
Non-deliberate fault
Commentary – Essential Tax Companion ¶735
Commentary – Essential Tax Companion ¶710
Commentary – Essential Tax Companion ¶715
Failure to notify (old rules pre-1 April 2010)
Commentary – Essential Tax Companion ¶700 ; Essential Tax Companion ¶755
Case Law – Austin [2016] TC 04807 ; Ayers [2016] TC 04975
Case Law – Usher & Anor (executors of Guy (deceased)) [2016] TC 04849
Failure to stop criminal facilitation of evasion
Commentary – Tax Reporter ¶1042-950
Failure to submit annual self-assessment returns
Case Law – Jones [2018] TC 06560 ; Spacia Grocers (a Partnership); Mughal [2018] TC 06559
Legislation/Regulatory – CEMA79 s. 167
Commentary – 2.1.67.2.4
Commentary – SDLT Reporter ¶100-305
Fine, deductibility
Case Law – McKnight (HM Inspector of Taxes) v Sheppard. [1999] BTC 236
Commentary – VAT Reporter ¶63-890
Joint and several liability for warehousekeeper
Fixed and tax-geared
Flawed decision not to suspend
Formal notice to deliver LTR
Legislation/Regulatory – TCA2002 s. 35
Fraudulent evasion of contributions
Commentary – Tax Reporter ¶1042-900
– see also Civil fraud; Criminal fraud; Evasion of VAT
Fraudulent information, provision of
Commentary – SDLT Reporter ¶100-410
Commentary – SDLT Reporter ¶100-400 ; SDLT Reporter ¶11-505
Commentary – SDLT Reporter ¶100-405
Commentary – SDLT Reporter ¶100-400 ; Tax Reporter ¶184-650
Legislation/Regulatory – FA2007 Sch. 27, s. 97 ; FA2016 s. 113
Gold scheme, non-compliance
Assessment, time limit
Commentary – VAT Reporter ¶60-550
No multiple penalty for same failure
Gross payments status
Commentary – 7.3 ; 9.1
HMRC's discretion to assess any interest, penalty or default surcharge
Commentary – VAT Reporter ¶3-750 ; VAT Reporter ¶60-810
Documents and information, failure to produce
Commentary – Tax Reporter ¶184-675 ; 16.2.216.2.316.316.4.1017.2.5
HMRC Guidance – CH300400 ; CH300900
Impersonation of Commissioner or officer of Revenue and Customs
Implementation of RTI penalties
Legislation/Regulatory – CEMA79 s. 37C(3)
Improper importation
Legislation/Regulatory – CEMA79 s. 50
Non-compliance with importation provisions
Legislation/Regulatory – CEMA79 s. 41
Importers, evasion of relevant tax or duty or contravention of customs rules
Improper issue of invoices
Inaccuracies in a partnership tax return
Commentary – Tax Reporter ¶288-805
Inaccuracies in information provided
Legislation/Regulatory – CPA2014 s. 44 ; SGCA2017 Sch. 1, para. 12, Sch. 2, para. 20
Inaccuracy in document
Case Law – Fab Cleaning Management Ltd [2016] TC 04824
Inaccurate information and documents
Commentary – Tax Reporter ¶184-950
Legislation/Regulatory – FA2014 Sch. 35, para. 4
Incentives for electronic communications, non-compliance with regulations
Certificate of non-liability, fraudulent
Deduction, refusal to allow
Legislation/Regulatory – TMA70 s. 106(1)
Fraudulent evasion of
Legislation/Regulatory – TB10/00-2
Incorrect certificates, zero-rating etc.
Legislation/Regulatory – VATA94 s. 62
Incorrect documents on or after 1 April 2008
Assisting in preparing incorrect returns etc.
Errors attributable to another person
Incorrect documents pre-1 April 2008 and due before 1 April 2009
Commentary – Tax Reporter ¶184-875
HMRC Guidance – EM5105
Case Law – Caesar v HM Inspector of Taxes
Incorrect LTRs
Commentary – SDLT Reporter ¶100-030
Case Law – Graham [2016] TC 04881 ; Hall [2016] TC 05166 ; Patel [2015] TC 04617
Expenditure included in appellant doctor's accounts, related to taxed foreign income
Case Law – Madhusudhan [2014] TC 04099
Failure to include income from previous employment
Case Law – Hall [2016] TC 05166
Penalties under Finance Act 2008, Sch. 36
Penalty charged not disproportionate
Incorrect returns and documents (new regime)
Commentary – Essential Tax Companion ¶560
Commentary – Essential Tax Companion ¶610
Commentary – Essential Tax Companion ¶570
Commentary – Essential Tax Companion ¶625
Commentary – Essential Tax Companion ¶635
Commentary – Essential Tax Companion ¶640
Commentary – Essential Tax Companion ¶580
Commentary – Essential Tax Companion ¶575
Elements of disclosure
Commentary – Essential Tax Companion ¶595
Commentary – Essential Tax Companion ¶305 ; Essential Tax Companion ¶555
Commentary – Essential Tax Companion ¶565
Commentary – Essential Tax Companion ¶605
Commentary – Essential Tax Companion ¶600
Commentary – Essential Tax Companion ¶585
Commentary – Essential Tax Companion ¶615
Commentary – Essential Tax Companion ¶620
Commentary – Essential Tax Companion ¶550
Third party, error attributable to
Commentary – Essential Tax Companion ¶630
Commentary – Essential Tax Companion ¶590
Legislation/Regulatory – FA2007 s. 97, Sch. 24
Legislation/Regulatory – TCA2002 s. 31
Case Law – Groves [2018] TC 06541 ; Pearson [2018] TC 06572 ; Shaw [2018] TC 06547
Legislation/Regulatory – FA2008 Sch. 36, para. 39-52 ; FA2011 Sch. 24, para. 1-4 ; FA99 s. 108(3) ; IHTA84 s. 245A
Information and documents, failure to comply with notices
Case Law – Johnson & Anor v. Blackpool General Commissioners and Inland Revenue Commissioners. [1997] BTC 501 ; Monarch Assurance Co. Ltd. v. Income Tax Special Commissioners and Inland Revenue Commissioners. [1986] BTC 248 ; Phipps v. New Forest West General Commissioners and Inland Revenue Commissioners. [1997] BTC 238
Case Law – Delapage Ltd v. General Commissioners for Highbury and Inland Revenue Commissioners and related appeal. [1992] BTC 149 ; Stoll v. General Commissioners for High Wycombe and Inland Revenue Commissioners. [1992] BTC 174
Jurisdiction of court to heed originating summons
Reliance on accountant, reasonable excuse
Case Law – Huntley Solutions Ltd [2010] TC 00272 ; Research & Development Partnership Ltd [2010] TC 00271
Information notice issued to alleged MSC Provider
Legislation/Regulatory – FA2008 Sch. 36, para. 42, 43
Legislation/Regulatory – FA2008 Sch. 36, para. 40, 41, 46, 49, 49A ; FA2011 Sch. 24, para. 4
Legislation/Regulatory – FA2008 Sch. 36, para. 52
Failure to comply or obstruction
Legislation/Regulatory – FA2008 Sch. 36, para. 39, 40, 41, 46, 49
Legislation/Regulatory – FA2008 Sch. 36, para. 55
Legislation/Regulatory – FA2008 Sch. 36, para. 40A ; FA2011 Sch. 24, para. 3
Power to change amount
Legislation/Regulatory – FA2008 Sch. 36, para. 41
Legislation/Regulatory – FA2008 Sch. 36, para. 45
Legislation/Regulatory – FA2008 Sch. 36, para. 50, 51 ; FA2011 Sch. 24, para. 5
Legislation/Regulatory – FA2008 Sch. 36, para. 44
Legislation/Regulatory – FA2000 Sch. 6, para. 124
Accounts, failure to deliver
Commentary – Tax Reporter ¶181-550
Commentary – Essential Tax Companion ¶2030
Commentary – Essential Tax Companion ¶2005
Commentary – Essential Tax Companion ¶2010
Commentary – Hardman's Tax Rates and Tables ¶2-170
Commentary – Tax Reporter ¶185-175 ; Essential Tax Companion ¶2025
Commentary – Essential Tax Companion ¶2000
Commentary – Essential Tax Companion ¶2015
Information/documents, failure to deliver
Commentary – Tax Reporter ¶181-600
Commentary – Tax Reporter ¶181-600 ; Tax Reporter ¶188-620 ; Essential Tax Companion ¶2020
Overseas trust, failure to make return
Commentary – Tax Reporter ¶188-620
Commentary – Tax Reporter ¶188-320
Inspections, failure to comply with
Commentary – Tax Reporter ¶187-075
Commentary – Essential Tax Companion ¶76090
Interaction of penalties
Commentary – VAT Reporter ¶19-540
Commentary – VAT Reporter ¶60-610
Commentary – Tax Reporter ¶184-650 ; Hardman's Tax Rates and Tables ¶2-030
Legislation/Regulatory – TMA70 s. 103A
Legislation/Regulatory – SI 1992/2790 reg. 11(3)
Defence to fine
Commentary – VAT Reporter ¶60-150 ; VAT Reporter ¶64-780
Legislation/Regulatory – SI 1992/2790 reg. 7, 8
Failure to furnish declaration or information
Commentary – VAT Reporter ¶60-155 ; VAT Reporter ¶64-780
False returns, fine
Legislation/Regulatory – SI 1992/2790 reg. 6
HMRC's approach to penalties
Investment gold scheme, failure to comply with record-keeping requirements
Legislation/Regulatory – VATA94 s. 69A
Investment gold scheme, non-compliance
Invoices, unauthorised issue
Joint offence
Legislation/Regulatory – CEMA79 s. 150(1)
Commentary – SDLT Reporter ¶130-415
Justification, appeal dismissed
Case Law – Wilson & Ors v. General Commissioners for Leek and Inland Revenue Commissioners. [1994] BTC 22
Lack of trade not prevent appellant from being treated as an employer
Commentary – Essential Tax Companion ¶64070
Commentary – SDLT Reporter ¶90-205
Commentary – Essential Tax Companion ¶75050
Case Law – Khalid [2018] TC 06667 ; Thompson [2016] TC 05142
Late correction of return, proportionality
Late delivery of partnership returns
Case Law – Leverington [2018] TC 06709
Late end of year return
Case Law – Associated Management Ltd [2014] TC 03240 ; Azesta Ltd [2014] TC 03697 ; Burton [2014] TC 03690 ; Pine [2014] TC 03491 ; Ross [2015] TC 04401
HMRC website indicated, no return needed
Case Law – Pine [2014] TC 03491
Notice to deliver return given to taxpayer when sent only to agent
Case Law – Rogers [2018] TC 06542
Case Law – Barking Brickwork Contractors Ltd [2015] TC 04454 ; MCM2 Cladding Systems Ltd [2015] TC 04448 ; Martin [2016] TC 04862 ; Oddy (t/a CMO Bird Proofing Specialists) [2014] TC 03796 ; Okoro [2015] TC 04461 ; Turner [2015] TC 04212 ; [2014] TC 03859–03860 ; [2014] TC 03902–03904 ; [2014] TC 03906–03907
Case Law – Oasis Church Trust [2016] TC 05360 ; Wain (for Franklin & Anor (t/a Malt Shovel Hotel)) [2016] TC 04856
Employer's annual return, online filing
Case Law – Bell Inn [2014] TC 03858 ; Owen Hughes & Hutchings [2014] TC 03905 ; Rox Productions Ltd [2014] TC 03835 ; [2014] TC 03908–03912 ; [2014] TC 03975–03978
HMRC policy on daily penalties
Case Law – Donaldson v Revenue and Customs Commissioners [2016] BTC 28
Case Law – Alfred [2014] TC 03740 ; Baines-Stiller [2016] TC 05233 ; Baker [2014] TC 03811 ; Brown [2015] TC 04719 ; Faife [2016] TC 04822 ; Fisher [2014] TC 03930 ; Kiddell [2014] TC 03845 ; Kosmowska [2014] TC 03964 ; Mace [2014] TC 03819 ; South [2014] TC 03924 ; [2014] TC 03914–03915 ; [2014] TC 03917–03918
Case Law – Chalmers [2018] TC 06729 ; Crawford [2018] TC 06594
Case Law – Reid [2018] TC 06635
Case Law – Chapman [2018] TC 06611 ; Cobb & Anor [2018] TC 06558 ; Grant [2018] TC 06599 ; Murdoch [2018] TC 06600 ; Nugent [2018] TC 06557 ; Pidcock & Anor [2018] TC 06590 ; Smith [2018] TC 06622
P35 annual return
Case Law – Geno Services Ltd [2014] TC 03779 ; Hambleton Play Group [2014] TC 03932 ; Nantyffyllon Rugby Club [2014] TC 03945 ; Ross [2015] TC 04401 ; TC 03868 ; [2014] TC 03774–03777 ; [2014] TC 03883–03884
Case Law – Brown [2015] TC 04719 ; Chartridge Developments Ltd [2016] TC 05493
Case Law – Taylor [2015] TC 04238 ; Taylor [2015] TC 04375
Post traumatic stress, reasonable excuse
Case Law – AZ v Revenue and Customs Commissioners. [2011] BTC 1,777
Case Law – Breen & Ors [2014] TC 03670 ; Perrin v Revenue and Customs Commissioners [2018] BTC 513 ; Taylor [2015] TC 04375 ; Thomas (in his personal capacity and as representative partner of the firm BT Associates) & Anor [2016] TC 05039
Case Law – Taylor [2015] TC 04375
Case Law – Dudeney [2016] TC 05409 ; Hussain [2016] TC 05428 ; Jones [2015] TC 04210 ; Khan [2014] TC 03867 ; Lissack [2015] TC 04753 ; Patrick [2014] TC 03919 ; Penfold [2015] TC 04257 ; Perrin [2014] TC 03614 ; Pervez [2014] TC 03566 ; Williamson [2014] TC 03927 ; [2015] TC 04261–04262
Case Law – Haines [2018] TC 06649 ; Kothari [2018] TC 06723 ; Worthington [2018] TC 06658
Ten penalties over two years
Case Law – Perrin [2014] TC 03614
Late filing by personal taxpayers (new rules), 2010–11 and later years
Commentary – Essential Tax Companion ¶820
Commentary – Essential Tax Companion ¶805
Commentary – Essential Tax Companion ¶825
Commentary – Essential Tax Companion ¶815
Tax geared relevant percentage payable after 12 months
Commentary – Essential Tax Companion ¶810
Late filing by personal taxpayers (old rules), 2009–10 and earlier years
Commentary – Essential Tax Companion ¶830
Legislation/Regulatory – FA2009 Sch. 56 ; FA2013 s. 230, Sch. 50, para. 10-14
– see also Surcharges
Alleged illegal action by public authorities
Case Law – Bromcom Computers plc [2015] TC 04691
Appellant diagnosed as having terminal illness
Case Law – Roper [2014] TC 03857
Appellant filed return on time and calculated tax liability
Appellant overlooked payment due to father's illness and unemployment
Case Law – Kondel [2014] TC 03720
Commentary – Hardman's Tax Rates and Tables ¶2-060
HMRC bound to allocate payments where appellant makes no allocation
Case Law – Brown [2015] TC 04719
Mistake by HMRC constituted reasonable excuse or special circumstances
Case Law – Banham Vehicle Services Ltd [2014] TC 03666 ; Bromcom Computers plc [2015] TC 04691 ; Bunker Secure Hosting Ltd [2015] TC 04349 ; Keymer Haslam & Co [2014] TC 03634 ; Luddington Golf Club Ltd [2015] TC 04545 ; Quartet Books Ltd [2014] TC 03840 ; Shasun Pharma Solutions Ltd [2014] TC 03771 ; Stella Rosa (Contractors) Ltd [2014] TC 04013 ; [2014] TC 03875–03876
Case Law – 3R Enterprises Ltd [2014] TC 03798 ; Ayngaran International (UK) Ltd [2014] TC 04000 ; Banham Vehicle Services Ltd [2014] TC 03666 ; Bilaman Management Services LLP [2014] TC 03409 ; Bromcom Computers plc [2015] TC 04691 ; Bunker Secure Hosting Ltd [2015] TC 04349 ; Goddard [2014] TC 03894 ; J R Payne Haulage Ltd [2014] TC 03239 ; Keymer Haslam & Co [2014] TC 03634 ; Luddington Golf Club Ltd [2015] TC 04545 ; Quartet Books Ltd [2014] TC 03840 ; Shasun Pharma Solutions Ltd [2014] TC 03771 ; Stella Rosa (Contractors) Ltd [2014] TC 04013 ; Thames & Newcastle Ltd [2014] TC 03790 ; [2014] TC 03875–03876
Case Law – Baines-Stiller [2016] TC 05233 ; Estate of Sylvanus-Jones [2016] TC 04988 ; Padley [2016] TC 05243 ; Porter [2016] TC 05156 ; Raggatt [2016] TC 05145
Case Law – Barker [2014] TC 03509 ; Briggs [2014] TC 03299 ; Halford [2016] TC 05048 ; Palmer [2014] TC 03993 ; Perrin [2014] TC 03614 ; Stead [2014] TC 03963
Late payment of tax by personal taxpayers (new regime) 2010–11 and later years
Commentary – Essential Tax Companion ¶835
Late payment of tax by personal taxpayers (old regime) 2009–10 and earlier years
Commentary – Essential Tax Companion ¶840
Legislation/Regulatory – FA2009 Sch. 56 ; FA2013 Sch. 50, para. 10-14
Case Law – Jag Interiors Ltd [2014] TC 03725 ; Pine [2014] TC 03491 ; Sudall [2017] TC 05868
IT failure claimed
Case Law – London School of Economics [2014] TC 03744
Case Law – Estate of Sylvanus-Jones [2016] TC 04988 ; London School of Economics [2014] TC 03744
Case Law – Estate of Sylvanus-Jones [2016] TC 04988 ; Foley [2016] TC 05110
Late returns/payment of VAT
– see Default interest
Commentary – VAT Reporter ¶5-300 ; VAT Reporter ¶55-600
– see Late filing of return
Late paid return
Case Law – DJ Laing Homes Ltd [2014] TC 03708 ; Ruffell [2014] TC 03656 ; [2014] TC 03567–03570 ; [2014] TC 03711–03719 ; [2014] TC 03741–03743 ; [2014] TC 03760–03762 ; [2014] TC 03782–03788 ; [2014] TC 03802–03803 ; [2016] TC 0[2014] TC 04146
Case Law – Ruella James Ltd [2014] TC 03778
Four months delay
Case Law – Avon Lee Lodge [2014] TC 03590
Online filing unsuccessful, appellant unaware
Case Law – Avon Lee Lodge [2014] TC 03590 ; D Osher (t/a Marathon Motors) [2014] TC 03636
P35 annual return, computer malfunction
Case Law – Murray Cheetham Operations [2014] TC 03869
Person and partnership returns
Case Law – Porter [2016] TC 05156
Case Law – Berry [2018] TC 06554 ; Ferguson [2016] TC 05147 ; Thompson [2016] TC 05142
Taxes Management Act 1970 and (P35) under s. 98A(2) and (3)
Case Law – Avon Lee Lodge [2014] TC 03590 ; D Osher (t/a Marathon Motors) [2014] TC 03636 ; Quality Asset Management Ltd [2014] TC 03653 ; Rockwell Management Ltd [2014] TC 03597
– see Distress
Legislation/Regulatory – FA2016 Sch. 20, para. 1
HMRC Guidance – CH124300 ; CH124400 ; CH124620
Liability to tax, failure to notify
Commentary – Tax Reporter ¶184-650 ; Tax Reporter ¶184-750
Local authorities refund claims
Commentary – VAT Reporter ¶51-090
Commentary – VAT Reporter ¶52-725
Making prohibited payments
Legislation/Regulatory – CPA2014 s. 45
Managing deliberate defaulters programme
Mandatory electronic filing of returns
Legislation/Regulatory – FA2002 s. 135 ; VATA94 s. 76(1)(d), (3)(f), 84(6B)
Market value, information
Commentary – Tax Reporter ¶194-625
Legislation/Regulatory – TMA70 s. 109C, 109D
Commentary – Tax Reporter ¶185-925 ; 9.6
Legislation/Regulatory – TCA2002 Sch. 2, para. 5
Legislation/Regulatory – FA2013 Sch. 43C, para. 10 ; FA2016 Sch. 43C, para. 10 ; IHTA84 s. 253 ; TMA70 s. 102
HMRC Guidance – CISR17490 ; CISR65170 ; COG914290 ; COG914295 ; COG914296 ; CTM94010 ; DMBM521840 ; EM4111 ; EM4514 ; EM4575 ; EM5310 ; IHTM36171 ; LLM2190
Legislation/Regulatory – CEMA79 s. 150(2) ; VATA94 s. 70
– see also Money laundering
Commentary – VAT Reporter ¶60-874
Advisers supervised by HMRC
Commentary – VAT Reporter ¶60-905
Being concerned in an arrangement
Commentary – VAT Reporter ¶60-873 ; VAT Reporter ¶60-880
Commentary – VAT Reporter ¶60-872
Commentary – VAT Reporter ¶60-875 ; VAT Reporter ¶60-876
Failure to report suspicion
Commentary – VAT Reporter ¶60-877 ; VAT Reporter ¶60-880
Commentary – VAT Reporter ¶60-871
Legislation/Regulatory – PCA2002 s. 334
Those of major concern to tax advisers
Commentary – VAT Reporter ¶60-880
Commentary – VAT Reporter ¶60-879
Breached requirements on carrying out of customer due diligence
Case Law – N Bevan Ltd [2016] TC 05404
Maintaining appropriate risk sensitive policies and procedures
Legislation/Regulatory – CEMA79 s. 171(1)
Commentary – Tax Reporter ¶184-975 ; Essential Tax Companion ¶2155
National Insurance contributions Class 1 and Class 1A returns
Delivery of incorrect accounts
Case Law – Herbert [2015] TC 04395 ; Jolley v. General Commissioners of Income Tax for Bolton and Inland Revenue Commissioners. [1986] BTC 322 ; Lear v. General Commissioners for Leek and I.R. Commrs. [1986] BTC 459 ; Walsh v. General Commissioners for Croydon & Inland Revenue Commissioners. [1987] BTC 413
Delivery of incorrect returns
Case Law – Brodt v. General Commissioners for Wells & Inland Revenue Commissioners. [1987] BTC 186 ; Forkes [2015] TC 04383 ; Jolley v. General Commissioners of Income Tax for Bolton and Inland Revenue Commissioners. [1986] BTC 322
Negligent information, provision of
Commentary – 15.4 ; 18.3.4
New unified regime
Commentary – Essential Tax Companion ¶530
Non-compliance with import controls
Commentary – VAT Reporter ¶63-760
Case Law – Saify [2015] TC 04776 ; TELNG Ltd [2015] TC 04512 ; Tan Cars Ltd & Anor [2016] TC 04787 ; TelNG Ltd v Revenue and Customs Commissioners [2016] BVC 537
Non-compliance with information requirements
Legislation/Regulatory – SGCA2017 Sch. 1, para. 16, Sch. 2, para. 22
Case Law – Delapage Ltd v. General Commissioners for Highbury and Inland Revenue Commissioners and related appeal. [1992] BTC 149 ; Khan v. General Commissioners for Newport. [1994] BTC 444 ; Stoll v. General Commissioners for High Wycombe and Inland Revenue Commissioners. [1992] BTC 174 ; Tee [2014] TC 04089
Case Law – Tee [2014] TC 04089
Non-delivery of return
Legislation/Regulatory – OTA75 Sch. 2, para. 3(1)
Legislation/Regulatory – OTA75 Sch. 2, para. 3(3)
Legislation/Regulatory – FA2009 s. 106, Sch. 55 ; FA2013 Sch. 50, para. 2-9
APN specified two different payment amounts
Case Law – Pitcher [2017] TC 05870
Case Law – Kaivani [2015] TC 04620
Non-payment, maximum terms of imprisonment
Legislation/Regulatory – CEMA79 s. 149
Legislation/Regulatory – CEMA79 s. 149(3)
Not unduly exceeding domestic penalties
Case Law – Eidenmüller [2018] TC 06570
Notices, failure to comply with
Notifiable avoidance schemes, failure to notify use of
Legislation/Regulatory – VATA94 Sch. 11A, para. 10-12
Legislation/Regulatory – TCEA2007 Sch. 12, para. 68
Officer of a company, by
Legislation/Regulatory – CEMA79 s. 171(4), (4A)
Commentary – Hardman's Tax Rates and Tables ¶2-030 ; Hardman's Tax Rates and Tables ¶2-170
Commentary – Hardman's Tax Rates and Tables ¶2-050
Offshore inaccuracies and failures, asset based
Legislation/Regulatory – FA2016 Sch. 22 ; FA2016 s. 165 ; SI 2017/334
Offshore inaccuracies and failures, asset-based
Legislation/Regulatory – FA2016 s. 165, Sch. 22
Offshore income, gains or assets, lost revenue due to non-declaration of
Errors in documents and returns, designated territories
Legislation/Regulatory – SI 2011/976
Legislation/Regulatory – FA2007 Sch. 24, para. 4-12, 21A, 21B ; FA2008 Sch. 41, para. 6, 6A, 7, 13 ; FA2009 Sch. 55, para. 6, 6A, 13, 17 ; FA2010 Sch. 10, para. 10-14 ; FA2013 Sch. 51, para. 6 ; HMRCBrf 14/11 ; SI 2011/975
Legislation/Regulatory – FA2016 Sch. 21 ; FA2016 s. 163 ; SI 2017/345
HMRC Guidance – CH117100 ; CH117300 ; CH117400 ; CH82430
Offshore tax errors
Legislation/Regulatory – FA2016 s. 164
Commentary – Hardman's Tax Rates and Tables ¶2-040
Open market value, penalty fixed at
Legislation/Regulatory – FA2014 Sch. 35, para. 13
Commentary – SDLT Reporter ¶11-505
Paid and matter settled by agreement
Determination following settlement by agreement of appeal against amendment of returns
Entitlement to charge penalty under TMA70, s. 95
Case Law – Amelie Partnership (Jewiss & Anor) [2011] TC 01032 ; Hammill (as representative partner for The Potting Shed) [2010] TC 00597
Commentary – Hardman's Tax Rates and Tables ¶3-690–Hardman's Tax Rates and Tables ¶3-715
Electronic filing 2013–14
Legislation/Regulatory – FA2009 Sch. 56, para. 5-8 ; FA2013 Sch. 50, para. 12 ; HMRCBrf 24/10 ; SI 2003/2682 reg. 210, 210AA, 210B, 210BA
HMRC Guidance – CH152550 ; CH152600 ; CH152900 ; CH153200 ; CH153250 ; CH153300 ; CH153350
Commentary – Hardman's Tax Rates and Tables ¶3-675
Introduction of new RTI penalties
Commentary – Hardman's Tax Rates and Tables ¶3-670
Commentary – Tax Reporter ¶184-975 ; Tax Reporter ¶213-100 ; Tax Reporter ¶499-100 ; Tax Reporter ¶707-890
Commentary – Hardman's Tax Rates and Tables ¶3-665
Commentary – Hardman's Tax Rates and Tables ¶3-670 ; Hardman's Tax Rates and Tables ¶3-675
Real time submissions
Legislation/Regulatory – FA2009 Sch. 56, para. 3
HMRC Guidance – CH152250 ; CH152300 ; CH152750 ; CH152800 ; CH152850 ; CH152900 ; CH153600 ; CH153620 ; CH153640 ; CH153660 ; CH154100 ; CH154120 ; CH154140 ; CH154160 ; CH154520 ; CH154530 ; CH154540 ; CH154550 ; CH155100 ; CH155120 ; CH155140 ; CH155160 ; CH155330 ; CH155350 ; CH155360 ; CH155430 ; CH155440 ; CH155450 ; CH155460 ; CH155486 ; CH155489 ; CH155492 ; CH155495
Legislation/Regulatory – FA2009 Sch. 56, para. 13-15
Legislation/Regulatory – FA2009 Sch. 56, para. 11, 12 ; FA2013 Sch. 50, para. 14
Legislation/Regulatory – FA2009 Sch. 56, para. 5-8 ; FA2013 Sch. 50, para. 12
Legislation/Regulatory – FA2009 Sch. 56, para. 17
Legislation/Regulatory – FA2009 s. 107, Sch. 56
Late payment surcharge, interaction with
Legislation/Regulatory – FA2009 Sch. 56, para. 9A ; FA2013 Sch. 50, para. 13
Legislation/Regulatory – FA2009 Sch. 56, para. 16
HMRC Guidance – CH155550 ; CH155600 ; CH155650 ; CH155750 ; CH155800 ; CH155850 ; CH155900
Legislation/Regulatory – FA2009 Sch. 56, para. 9
HMRC Guidance – CH156000
Suspension during currency of agreement to defer payment
Legislation/Regulatory – FA2009 Sch. 56, para. 10
Payment of tax, failure to pay
Payment of VAT, failure to make
Legislation/Regulatory – F(No.3)A2010 Sch. 11, para. 5, 7 ; FA2009 Sch. 56, para. 3
Legislation/Regulatory – F(No.3)A2010 Sch. 11, para. 9 ; FA2009 Sch. 56, para. 11-12 ; FA2013 s. 230, Sch. 50, para. 14
Assessments and determinations in default of return
Legislation/Regulatory – F(No.3)A2010 Sch. 11, para. 3 ; FA2009 Sch. 56, para. 2
Legislation/Regulatory – F(No.3)A2010 s. 27, Sch. 11, para. 1-2 ; FA2009 s. 107, Sch. 56, para. 1 ; FA2013 s. 230, Sch. 50, para. 11
HMRC Guidance – CH158100 ; SALF308A
Legislation/Regulatory – FA2009 Sch. 56, para. 9A ; FA2013 s. 230, Sch. 50, para. 13
Legislation/Regulatory – F(No.3)A2010 Sch. 11, para. 10 ; FA2009 Sch. 56, para. 16
Suspension during currency of agreement for deferred payment
Legislation/Regulatory – FA2009 s. 106, Sch. 55 ; PRTA80 s. 1(3B)
Penalties correctly determined
Penalties due and apply to National Insurance contributions element
Penalty assessment on inaccuracies in tax return
Case Law – Brookes [2015] TC 04252 ; Webb [2016] TC 05119
Penalty due owing to carelessness
Case Law – Clark [2016] TC 05366 ; Eden Consulting Services (Richmond) Ltd [2016] TC 05399
Persons entering or leaving the UK, failure to declare goods
Legislation/Regulatory – CEMA79 s. 78(3)
Legislation/Regulatory – FA91 s. 109(1)
Pipelines earning tariffs, incorrect information
Legislation/Regulatory – FA94 Sch. 22, para. 6
Possession of goods knowing VAT evaded
Post-6 April 2011
Enabling Q to commit relevant offence
Legislation/Regulatory – FA2016 Sch. 20, para. 4
Enabling Q to engage in conduct
Legislation/Regulatory – FA2016 Sch. 20, para. 5
Legislation/Regulatory – FA2016 Sch. 20, para. 7
Legislation/Regulatory – VATA94 s. 72(9)
Power to change amount of
Legislation/Regulatory – FA2014 Sch. 35, para. 5
Finance Act 2007, Sch. 24
Ground of appeal struck out as not within tribunal's jurisdiction
Case Law – Eden Consulting Services (Richmond) Ltd [2016] TC 05399
Obligations under Income Tax (Pay As You Earn) Regulations 2003, reg. 73
Tribunal's jurisdiction in relation to HMRC conduct and fairness
Legislation/Regulatory – FA2016 Sch. 20, para. 10
HMRC Guidance – CH124300 ; CH124400 ; CH124620 ; CH124700
Legislation/Regulatory – CEMA79 s. 145(2), 148(1)
Legislation/Regulatory – CEMA79 s. 147(2)
Legislation/Regulatory – CEMA79 s. 147
Legislation/Regulatory – CEMA79 s. 145
Legislation/Regulatory – CEMA79 s. 148
Legislation/Regulatory – TCA2002 Sch. 2, para. 3
Proceedings commenced before bankruptcy
Prompted careless inaccuracy in tax return
Commentary – 9.616.2.216.2.316.317.3.3
Publication of deliberate tax defaulters
Commentary – Tax Reporter ¶184-700
Publishing names of deliberate tax defaulters
Legislation/Regulatory – FA2009 Sch. 55, para. 6B-6D, 9A, 17A, 17B
Legislation/Regulatory – FA2009 Sch. 55, para. 23, Sch. 56, para. 16
HMRC Guidance – CH61100 ; CH61520 ; CH61540 ; CH61580 ; CH61600 ; CH61620 ; CH61640 ; CH61660
Record-keeping requirements imposed by directions, failure to comply with
Legislation/Regulatory – VATA94 s. 69B
Breach of requirement imposed by direction
Commentary – VAT Reporter ¶60-584
Commentary – VAT Reporter ¶59-520
Commentary – Tax Reporter ¶188-170
Legislation/Regulatory – TCA2002 Sch. 2, para. 7
Legislation/Regulatory – IHTA84 s. 249
HMRC Guidance – IHTM36403
Legislation/Regulatory – IHTA84 s. 250(1)
HMRC Guidance – IHTM36108 ; IHTM36362
Legislation/Regulatory – TMA70 s. 69, 100
Reduced-rating, incorrect certificates
Legislation/Regulatory – FA2009 Sch. 55, para. 14, 15
Reduction, court's discretion
Case Law – Montague v. General Commissioners for Hampstead and Inland Revenue Commissioners. [1989] BTC 531
Refusal or neglect
Refusal to suspend
Case Law – Duncan [2016] TC 05438
Enhanced lifetime allowance
Legislation/Regulatory – FA2004 s. 261, 262
Legislation/Regulatory – FA2004 s. 264
Legislation/Regulatory – FA2004 s. 258
Lifetime allowance enhanced protection
Legislation/Regulatory – FA2004 s. 263
Legislation/Regulatory – FA2004 s. 257
Transfers to insured schemes
Legislation/Regulatory – FA2004 s. 266
Winding-up to facilitate lump sum payments
Legislation/Regulatory – FA2004 s. 265
Legislation/Regulatory – SI 2001/7 reg. 20
Regulations, breach
Regulatory provisions, breaches
Legislation/Regulatory – WSI 2018/88 reg. 8
Reliance on guidance from HMRC
Commentary – Tax Reporter ¶715-880
Removal of goods with intent to defraud
Legislation/Regulatory – CEMA79 s. 159(7)
Repeated misdeclaration
– see Repeated misdeclaration penalty
Agent submitted paper returns
Case Law – Organ & Anor (t/a Additional Aids (Mobility)) & Ors [2015] TC 04704
Appellants instructed elderly agent to prepare and submit returns
Careless or deliberate error
Commentary – VAT Reporter ¶55-248
Company's failure to file online
Case Law – Clover Chemical Ltd [2009] TC 00229
Containing admitted inaccuracies negligently made or contained careless inaccuracies
Case Law – Sheard [2014] TC 04027
Case Law – Revenue and Customs Commissioners v Khawaja. [2009] BTC 123
Failure to file online
Case Law – Beach v. General Commissioners of Income Tax for Willesden and Commissioners of Inland Revenue. [1982] BTC 25 ; Caesar v HM Inspector of Taxes (1997) Sp C 142 ; Cox v. General Commissioners for Poole and Inland Revenue Commissioners (No. 2). [1990] BTC 77 ; Cox v. General Commissioners for Poole and Inland Revenue Commissioners. [1988] BTC 37 ; Jolley v. General Commissioners of Income Tax for Bolton and Inland Revenue Commissioners. [1986] BTC 322 ; Stableford v. General Commissioners of Income Tax for the Division of Liverpool and Inland Revenue Commissioners. [1983] BTC 37 ; Sweeney v. The Commissioners for General Purposes of Income Tax for Maidstone and Another. [1984] BTC 162
Legislation/Regulatory – FA2009 s. 106, Sch. 55
Commentary – Tax Reporter ¶184-850 ; Tax Reporter ¶184-875 ; Tax Reporter ¶184-975
– see also Late filing of return
Late filing, breach of human rights
Late filing, proportionate of penalty to tax liability
Case Law – Frossell [2010] TC 00392 ; SKG (London) Ltd [2010] TC 00282
Case Law – Call Centre Works Ltd [2014] TC 03537 ; Chalk [2010] TC 00338 ; Frossell [2010] TC 00392 ; SKG (London) Ltd [2010] TC 00282
Maximum penalty awarded
Case Law – Alexander v. General Commissioners for Wallington and Inland Revenue Commissioners. [1992] BTC 202 ; Alexander v. General Commissioners for Wallington and Inland Revenue Commissioners. [1993] BTC 352
On or after a April 2008
Partnership, acceptance of Pt. 36 offer
Period of default, reliance on Revenue practice
Case Law – Steeden v Carver (HMIT) (1999) Sp C 212
Pre-1 April 2008 and due before 1 April 2009
Stamp duty land tax, late submission of return
Legislation/Regulatory – FA2001 s. 25(3)-(6)
Legislation/Regulatory – FA2000 Sch. 6, para. 41(3), (4)
Legislation/Regulatory – F(No.3)A2010 Sch. 10, para. 3, 4, 7 ; FA2009 Sch. 55, para. 2-6A ; FA2013 s. 230, Sch. 50, para. 5
Legislation/Regulatory – FA2009 Sch. 55, para. 20-22
Legislation/Regulatory – FA2009 Sch. 55, para. 18, 19 ; FA2009 Sch. 55, para. 18-19 ; FA2013 Sch. 50, para. 7, 8 ; FA2013 s. 230, Sch. 50, para. 7, 8
Legislation/Regulatory – FA2009 Sch. 55, para. 17A ; FA2013 Sch. 51, para. 8
Legislation/Regulatory – FA2009 s. 106, Sch. 55, para. 1-6 ; TMA70 s. 93
HMRC Guidance – CH61100 ; CH61140 ; CH61160 ; CH61180
Legislation/Regulatory – FA2009 Sch. 55, para. 7-13
Determination geared to tax liability where no return made
Legislation/Regulatory – FA2009 Sch. 55, para. 24
HMRC Guidance – CH112800 ; CH123450 ; CH63560 ; CH64250
Legislation/Regulatory – FA2009 Sch. 55, para. 26
HMRC Guidance – CH65100
Legislation/Regulatory – F(No.3)A2010 s. 26, Sch. 10, para. 1-2 ; FA2009 Sch. 55 ; FA2009 s. 106, Sch. 55, para. 1 ; FA2013 Sch. 50, para. 2-9 ; FA2013 s. 230, Sch. 50, para. 3
Legislation/Regulatory – FA2009 Sch. 55, para. 17
Legislation/Regulatory – FA2009 Sch. 55, para. 27 ; FA2013 s. 230, Sch. 50, para. 9
HMRC Guidance – CH62180 ; CH62200 ; CH62240 ; CH62440 ; CH62480 ; CH62750 ; CH62760 ; CH62780
Legislation/Regulatory – FA2009 Sch. 55, para. 25
HMRC Guidance – CH62920 ; CH62940 ; CH62960 ; CH64540
Legislation/Regulatory – FA2009 Sch. 55, para. 6B-6d ; FA2013 Sch. 50, para. 6
Legislation/Regulatory – F(No.3)A2010 Sch. 10, para. 11 ; FA2009 Sch. 55, para. 23
Legislation/Regulatory – F(No.3)A2010 Sch. 10, para. 8, 9 ; FA2009 Sch. 55, para. 14, 15 ; FA2009 Sch. 55, para. 14-15
Legislation/Regulatory – FA2009 Sch. 55, para. 16
HMRC Guidance – CH63400
Revenue and Customs legislation, application of
Legislation/Regulatory – VATA94 s. 72(12)
Reverse charge: initially applied with light touch
Commentary – VAT Reporter ¶55-405
Revision of excessive penalties
Legislation/Regulatory – TMA70 s. 100(6)
HMRC Guidance – COM100090 ; COM101001 ; CTM94210
Saving for outlying enactments of certain general provisions
Legislation/Regulatory – CEMA79 s. 156
Scotland, HMRC's powers
Commentary – VAT Reporter ¶60-810
Security for VAT, failure to provide
Legislation/Regulatory – VATA94 s. 72(11)
Security, failure to provide
Commentary – VAT Reporter ¶60-530
Commentary – Tax Reporter ¶181-400
HMRC Guidance – CH119100
Commentary – Tax Reporter ¶181-350 ; Tax Reporter ¶181-525
Commentary – Tax Reporter ¶181-330
Commentary – Tax Reporter ¶181-325 ; Tax Reporter ¶184-650
Late payments post-6 April 2011
Commentary – Tax Reporter ¶182-875
Late payments pre-6 April 2011
Commentary – Tax Reporter ¶182-900
Case Law – Rowland v. R & C Commrs
Commentary – Tax Reporter ¶181-500 ; Tax Reporter ¶181-530
Commentary – Tax Reporter ¶181-540 ; Tax Reporter ¶182-900
Case Law – Austin v Price (HMIT) ; Bancroft & Anor v Crutchfield (HMIT) ; Rowland v. R & C Commrs
Commentary – Tax Reporter ¶181-450
Self-assessment return completed incorrectly by accountant
Legislation/Regulatory – FA2009 Sch. 46, para. 9
HMRC Guidance – SAOG18300 ; SAOG18400 ; SAOG18500 ; SAOG18600 ; SAOG21302
Legislation/Regulatory – FA2009 Sch. 46, para. 11
HMRC Guidance – SAOG23300
Failure to comply with main duty
Legislation/Regulatory – FA2009 Sch. 46, para. 4
HMRC Guidance – SAOG18100 ; SAOG18200 ; SAOG18400
Failure to notify commissioners of name
Legislation/Regulatory – FA2009 Sch. 46, para. 7
HMRC Guidance – SAOG13100 ; SAOG18100 ; SAOG18200 ; SAOG18300
Failure to provide certificate
Legislation/Regulatory – FA2009 Sch. 46, para. 5
HMRC Guidance – SAOG18100 ; SAOG18200 ; SAOG18500 ; SAOG18600
Legislation/Regulatory – FA2009 Sch. 46, para. 12
Senior accounting officers (SAO)
Assessment and enforcement of penalties
Commentary – VAT Reporter ¶59-578
Case law on penalty
Maximum chargeable in respect of financial year
More than one SAO for financial year
Commentary – SDLT Reporter ¶100-065
Single person conspiracy
Legislation/Regulatory – VATA94 s. 72(8)
Small companies, failure to comply with notices
Case Law – Slater & Ors v General Commissioners of Income Tax for Beacontree & Anor. [2002] BTC 42 ; Slater Ltd & Ors v General Commissioners of Income Tax for Beacontree & Anor (No. 2). [2004] BTC 398
Commentary – Hardman's Tax Rates and Tables ¶2-320 ; Essential Tax Companion ¶63700
Stamp duty land tax, reasonable excuse for late filing of return
Case Law – Runham & Anor [2011] TC 00933
Supply of services accepted knowing VAT evaded
Legislation/Regulatory – FA2009 s. 108
Case Law – Havercroft [2015] TC 04571 ; Steady [2016] TC 05225
Legislation/Regulatory – FA2012 Sch. 38, para. 22, 23, 26-35 ; FA2012 Sch. 38, para. 22, 26-35
Legislation/Regulatory – TMA70 s. 98C
Commentary – 16.3 ; 17.3.1
Commentary – 17.3.3
Commentary – 17.3.4
Time to pay arrangement not in place for relevant year (2011/2012)
Case Law – Ayngaran International (UK) Ltd [2014] TC 04000
Legislation/Regulatory – FA2012 Sch. 38, para. 48 ; TMA70 s. 103
HMRC Guidance – COG914135 ; COM101150 ; CTM94250 ; EM4601 ; EM5001 ; EM5002 ; EM6086 ; EM8051
Time-limits for
Legislation/Regulatory – TCA2002 Sch. 2, para. 6
Tonnage tax training requirements
Legislation/Regulatory – FA2004 s. 33 ; FA89 s. 182A
Legislation/Regulatory – VATA94 Sch. 13, para. 11-18
Legislation/Regulatory – TMA70 s. 107A
Trustees' returns
Commentary – Tax Reporter ¶180-625
Two or more tax-geared
Legislation/Regulatory – FA88 s. 129(2) ; TMA70 s. 97A
Unauthorised issue of invoices
– see also Improper issue of invoice penalty
Under UK tax code
Commentary – 2.8.2
Case Law – Forkes [2015] TC 04383 ; Willey v. Inland Revenue Commissioners. [1984] BTC 442
Legislation/Regulatory – FA2001 Sch. 5, para. 5
HMRC Guidance – CH51940 ; DMBM803600
Unrecorded wages, profits and sales
Case Law – McCloskey [2018] TC 06550 ; McCloskey [2018] TC 06637
Case Law – Austin v Price (HMIT) (2004) Sp C 426 ; PML Accounting Ltd [2015] TC 04612 ; Pipe & Ors v Revenue and Customs Commissioners. [2008] BTC 558
Commentary – Essential Tax Companion ¶72290
Commentary – Essential Tax Companion ¶72190
Commentary – Essential Tax Companion ¶72160
Commentary – Essential Tax Companion ¶72150
Commentary – Essential Tax Companion ¶5820
Commentary – Essential Tax Companion ¶72200
EC Sales List, failure to submit
Commentary – Essential Tax Companion ¶72280
Commentary – Hardman's Tax Rates and Tables ¶2-270
Commentary – Essential Tax Companion ¶72250
Commentary – Essential Tax Companion ¶72180
Late notification of liability to register
Commentary – Essential Tax Companion ¶72140
Commentary – Essential Tax Companion ¶71060
Commentary – Essential Tax Companion ¶72230
Commentary – Essential Tax Companion ¶72270
Commentary – Essential Tax Companion ¶72130
Commentary – Essential Tax Companion ¶72210
Commentary – Essential Tax Companion ¶72260
Regime for errors
Commentary – Essential Tax Companion ¶72220
Underpaid, interest
Commentary – Essential Tax Companion ¶72240
Value of the counteracted advantage
Legislation/Regulatory – FA2013 Sch. 43C, para. 2 ; FA2016 s. 158(3)
Legislation/Regulatory – FA2013 Sch. 43C, para. 4 ; FA2016 s. 158(3)
Legislation/Regulatory – FA2013 Sch. 43C, para. 3 ; FA2016 s. 158(3)
Legislation/Regulatory – VATA94 s. 48(5)
Walking possession agreements, breach
Commentary – VAT Reporter ¶60-560
Walking possession agreements, breaches
Legislation/Regulatory – VATA94 s. 68
HMRC Guidance – BIM31610 ; CH51250 ; DMBM656250
Zero-rating, breach of conditions
Zero-rating, incorrect certificates