Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

News - Tax case

30 January 2006
Categories: Tax cases
Jacques (SpC 513)

Pointless argument

In August 2004 HMRC issued a TMA 1970 s 19A notice to the taxpayer to provide certain information. They subsequently imposed a penalty of £50 on the taxpayer for not complying with the notice in February 2005. The taxpayer appealed against both the s 19A notice and the penalty but the General Commissioners dismissed his appeal.
In July 2005 HMRC issued another penalty notice imposing daily penalties under TMA 1970 s 97AA(1)(b). The notice wrongly said that it was in respect of the taxpayer's continuing failure to comply with the February 2005 s 19A notice. The taxpayer appealed directly to the Special Commissioners but refused to say why 'due to the conduct of HMRC officers'. Ten days before the appeal hearing however the taxpayer's accountant told HMRC that the appeal was on the grounds that the daily penalty notice...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon