Court of Appeal rules that automated notices are valid: In P Marano v HMRC [2024] EWCA Civ 876 (26 July) the CA dismissed the taxpayer’s appeal that the UT erred in holding that FA 2020 s 103 rendered it unnecessary for HMRC to prove the involvement of an ‘officer of the Board’ in the giving of a notice requiring the submission of a tax return and whether penalty assessments satisfied the relevant statutory requirements. The CA rejected the taxpayer’s argument that s 103 did not have the effect of abrogating the need for functions to be carried out by an officer of the relevant kind and for HMRC to prove input from such an officer. Instead it held that s 103 put beyond doubt that acts carried out by HMRC by the use of automated functions are valid without the need on each occasion to prove the direct...
