Andrew Goldstone (Mishcon de Reya) provides the monthly update on the latest tax developments affecting private clients.
G Pantelli v HMRC: unreliability of HMRC’s return summary documents
In G Pantelli v HMRC [2019] UKFTT 33 (TC) the appellant appealed against the penalties issued by HMRC for his late filing of self-assessment tax returns for the years 2014/15 and 2015/16.
Judge Geraint Jones QC explained that where an appeal involved penalties the burden of proof was on HMRC as the respondent to prove that the facts as they stood justified its decision to issue penalties. Judge Jones also asserted that HMRC’s findings of fact must be based upon evidence rather than merely ‘unsubstantiated assertions made by the respondent’s presenting officer or advocate’. Adequate evidence was ‘a necessity not a luxury’.
TMA 1970 s 8(1) requires that taxpayers before they become obliged to file a self-assessment tax return receive...
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Andrew Goldstone (Mishcon de Reya) provides the monthly update on the latest tax developments affecting private clients.
G Pantelli v HMRC: unreliability of HMRC’s return summary documents
In G Pantelli v HMRC [2019] UKFTT 33 (TC) the appellant appealed against the penalties issued by HMRC for his late filing of self-assessment tax returns for the years 2014/15 and 2015/16.
Judge Geraint Jones QC explained that where an appeal involved penalties the burden of proof was on HMRC as the respondent to prove that the facts as they stood justified its decision to issue penalties. Judge Jones also asserted that HMRC’s findings of fact must be based upon evidence rather than merely ‘unsubstantiated assertions made by the respondent’s presenting officer or advocate’. Adequate evidence was ‘a necessity not a luxury’.
TMA 1970 s 8(1) requires that taxpayers before they become obliged to file a self-assessment tax return receive...
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:
