HMRC appears to view many penalty appeals as a ‘second bite of the cherry’, even where the tribunal has not considered the earlier decision, writes Anastasia Nourescu (Stewarts).
Abuse of process can be raised as an argument by either party in a wide range of circumstances but there appears to be an emerging trend of HMRC raising it in cases where a taxpayer seeks to challenge a penalty based on an earlier decision or assessment. HMRC’s increasing deployment of this argument in recent years has led to a body of case law which considers how the abuse of process doctrine applies in penalty appeals.
Abuse of process in the tax tribunal
What constitutes abuse of process in court proceedings? The concept stems from the case of Henderson v Henderson (1843) 3 Hare 100. It has been more recently defined in Hunter v Chief Constable of the West Midlands Police...
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HMRC appears to view many penalty appeals as a ‘second bite of the cherry’, even where the tribunal has not considered the earlier decision, writes Anastasia Nourescu (Stewarts).
Abuse of process can be raised as an argument by either party in a wide range of circumstances but there appears to be an emerging trend of HMRC raising it in cases where a taxpayer seeks to challenge a penalty based on an earlier decision or assessment. HMRC’s increasing deployment of this argument in recent years has led to a body of case law which considers how the abuse of process doctrine applies in penalty appeals.
Abuse of process in the tax tribunal
What constitutes abuse of process in court proceedings? The concept stems from the case of Henderson v Henderson (1843) 3 Hare 100. It has been more recently defined in Hunter v Chief Constable of the West Midlands Police...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
