In each of five cases the taxpayers had been served with TMA 1970 s 8 notices to make and deliver tax returns from 1996-97 to 2002-03. They did not comply with the notices so HMRC imposed a fixed penalty of £100 for each default and daily penalties of £60. Although the penalties were not disputed in themselves the wrong dates were given in the notices for daily penalties.
The appellants said that the mistakes rendered the notices invalid and appealed.
The General Commissioners held that the daily penalties were valid in law despite the mistakes in the dates.
In the High Court Mr Justice Henderson said that the notices were valid. Each taxpayer had been told what he had done wrong what he had to do to correct the situation and the nature and maximum amount of penalties that would be...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.