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The taxpayer a builder made 16 late returns under the construction industry scheme. HMRC imposed penalties amounting to £54 100 which the department later offered to reduce to £14 600 under TMA 1970 s 102.
The taxpayer refused the offer and appealed saying the returns had been filed on time; he did not receive the penalty notices until June 2010 and the fines were unjust and breached his human rights.
The First-tier Tribunal said the taxpayer’s evidence was not credible. It was not believable that 16 returns could have got lost in the post nor was it likely the taxpayer had received none of the penalty notices until June 2010.
With regard to the penalties the regime was designed to punish those who did not comply with the rules and was therefore criminal in nature for the purposes of article 6 of...
