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Mr and Mrs B (TC3395)
HMRC imposed a penalty of around £16 000 on the husband and wife taxpayers because they had submitted an inaccurate stamp duty land tax return – which the department considered was deliberate.
The Revenue warned the couple it might publish their names on the deliberate defaulters list. They paid the fine in October 2012 saying they did not agree it was due.
The tax authority’s central policy unit notified the taxpayers in March 2013 that it was considering publication of their names. The couple had 30 days in which to explain why their details ought not to be public.
They said they would not have settled the penalty had they known there was no right of appeal against the decision to publish and publication could harm the husband’s reputation as a solicitor.
The couple applied for permission to make a late appeal against the fines.
The First-tier Tribunal...
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