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J Dyson (TC4336)
The taxpayer formed a partnership with W for a year. W was the representative partner and filed the business’s 2012/13 return on paper on 21 May 2014.
HMRC issued each partner with a £100 late-filing penalty daily fines amounting to £900 and a charge of £300 for the return being more than six months late.
The taxpayer appealed against the daily and six-month penalties. The Revenue argued he had no right of appeal because he was not the representative partner as required by FA 2009 sch 55 para 25.
The matter proceeded to the First-tier Tribunal which agreed with the tax department that only the representative partner or his/her successor had the right of appeal.
The judge referred to article 6(1) of the European Convention of Human Rights (ECHR) which states “In the determination of his civil rights and obligations or of any...
