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HMRC brought an information and draft summons against the appellant claiming that he had ‘fraudulently or negligently delivered furnished or produced to the board an incorrect account information or document relating to value transferred by a chargeable transfer…’.
They wanted to impose a penalty of over £33 500. A Special Commissioner had signed the summons and the appellant appealed.
At the appeal hearing the Special Commissioner said the summons failed to specify at all what charge was being laid against the appellant. He dismissed the summons on those grounds but in case he was wrong he considered the merits of the case.
The facts of the case were that the appellant a qualified solicitor was asked by the local council to act as guardian for an individual who later died.
As part of his duties he had to draw up an...
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