Edward Reed and Nisha Majumdar (Macfarlanes) review recent cases on reasonable excuse, HMRC fishing expeditions and the SDLT mixed-use rate.
Am I being unreasonable? Archer and Hughes Property Partners Ltd
The concept of reasonable excuse was once again under examination in the cases of Archer v HMRC [2023] EWCA Civ 626 and Hughes Property Partners Ltd v HMRC [2023] UKFTT 453 (TC).
In Archer the taxpayer was appealing against surcharge notices which had been issued by HMRC because the taxpayer refused to pay a sum of income tax while they sought judicial review of the validity of enquiry closure notices. Once the judicial review process had been exhausted the taxpayer paid the tax promptly. The question was whether they had a reasonable excuse for delaying payment whilst seeking judicial review.
The taxpayer argued that the existence of the judicial review proceedings made it reasonable for...
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Edward Reed and Nisha Majumdar (Macfarlanes) review recent cases on reasonable excuse, HMRC fishing expeditions and the SDLT mixed-use rate.
Am I being unreasonable? Archer and Hughes Property Partners Ltd
The concept of reasonable excuse was once again under examination in the cases of Archer v HMRC [2023] EWCA Civ 626 and Hughes Property Partners Ltd v HMRC [2023] UKFTT 453 (TC).
In Archer the taxpayer was appealing against surcharge notices which had been issued by HMRC because the taxpayer refused to pay a sum of income tax while they sought judicial review of the validity of enquiry closure notices. Once the judicial review process had been exhausted the taxpayer paid the tax promptly. The question was whether they had a reasonable excuse for delaying payment whilst seeking judicial review.
The taxpayer argued that the existence of the judicial review proceedings made it reasonable for...
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:
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