Legitimate expectation and the jurisdiction of the FTT
In R & J Birkett trading as The Orchards Residential Home et al v HMRC [2017] UKUT 89 (2 March 2017) the UT found that the FTT did not have jurisdiction to consider the taxpayers’ legitimate expectation that no penalty would be imposed.
Mr and Mrs Birkett are partners in a number of partnerships each of which operates a residential care home. The partnerships made contributions to a trust as part of a scheme designed to reduce the taxable profits of the partnerships. HMRC opened enquiries into the partnerships’ returns and issued information notices under FA 2008 Sch 36. Daily penalties were imposed as a result of the partnerships’ non-compliance with the notices.
The partnerships appealed to the UT submitting that HMRC imposed the daily penalties on 23 November 2012 in the belief that no appeal had been brought...
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Legitimate expectation and the jurisdiction of the FTT
In R & J Birkett trading as The Orchards Residential Home et al v HMRC [2017] UKUT 89 (2 March 2017) the UT found that the FTT did not have jurisdiction to consider the taxpayers’ legitimate expectation that no penalty would be imposed.
Mr and Mrs Birkett are partners in a number of partnerships each of which operates a residential care home. The partnerships made contributions to a trust as part of a scheme designed to reduce the taxable profits of the partnerships. HMRC opened enquiries into the partnerships’ returns and issued information notices under FA 2008 Sch 36. Daily penalties were imposed as a result of the partnerships’ non-compliance with the notices.
The partnerships appealed to the UT submitting that HMRC imposed the daily penalties on 23 November 2012 in the belief that no appeal had been brought...
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