In J Fraser v HMRC [2018] UKFTT 301 (11 June 2018) the FTT dismissed an appeal against a penalty imposed for the non-payment of an accelerated payment notice (APN).
Mr Fraser appealed against penalties imposed for the non-payment of APNs. He was one of a number of claimants in judicial review proceedings challenging the validity of an APN which were stayed pending the determination of Rowe [2015] EWHC 2293.
Mr Fraser argued that if Condition A (FA 2014 s 219) was not satisfied the notice given by HMRC was not an APN and there could be no penalty for non-payment. Alternatively his reasonable belief that the APN was not lawfully issued constituted a reasonable excuse or the circumstances amounted to special circumstances so that the penalty should be reduced.
In relation to Condition A Mr Fraser contended that he had not received notice of an...
