In P Marano v HMRC [2024] EWCA Civ 876 (16 July 2024) the Court of Appeal dismissed the taxpayer’s appeal that automated notices and penalty assessments were not validly issued. It held that the effect of FA 2020 s 103 is that it is not necessary for HMRC to prove the involvement of an ‘officer of HMRC’ in the giving of a statutory notice or assessment.
HMRC issued Mr Marano with a notice pursuant to TMA 1970 s 8 to file a self-assessment tax return for 2012/13 (the Notice). TMA 1970 s 8(1) provides that an ‘officer of the Board’ of HMRC may require that a person deliver a tax return to the officer containing such information as may reasonably be required in pursuance of the notice. Mr Marano failed to file a tax return before the filing date and was issued with late filing penalties under FA...
