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HMRC, tax practitioners and the courts can be educated by the Hok case
KEY POINTS
- Tribunals dealing with tax penalty cases must act fairly.
- Tax penalties engage article 6 of the European Convention on Human Rights.
- A fair trial requires timely notification of charges and effective representation in complex cases.
- A court must also have full jurisdiction to review all questions of fact and law.
- Any power to apply vary or cancel a penalty including mitigation cannot escape the judge’s control.
The recent case of Hok Limited v HMRC [2012] UKUT 263 drew considerable comment when the Upper-tier Tribunal (UTT) concluded that the First-tier Tribunal (FTT) had no jurisdiction to apply the common law principle of fairness in relation to tax penalties; see for example Fairness in tax? by Robert Maas.
I beg to differ and most...
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