Procedure for assessing penalties:I Majid v HMRC [2024] UKFTT 491 (TC) (25 May) is what might be seen as a routine appeal against a penalty determination but there is one point of general interest. An officer of HMRC had spoken to the taxpayer’s agent in what was described as a behavioural audit trail (BAT) call. Based on that call she had calculated the penalties which she considered were due. During the FTT hearing HMRC’s representative stated that it was ‘HMRC policy that where there was a BAT meeting which resulted in an “agreed closure” it was their policy not to record in the penalty notification the basis on which the penalty had been calculated or the abatement given. We were also told that any notes of the BAT meeting were private and were never disclosed.’
The FTT was concerned about this approach saying ‘we can see no...
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