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D Beadle v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 April 2019
The taxpayer took part in a marketed tax avoidance scheme involving Ingenious Film Partners. The partnership claimed trading losses and the taxpayer wished to carry back his share to reduce his income for an earlier year. After an enquiry into the partnership’s return HMRC issued a closure notice reducing the trading loss to nil. The partnership appealed.
In October 2014 HMRC issued a partner payment notice (PPN) to the taxpayer requiring him to pay £100 000. He challenged the notice but HMRC rejected his representations. It imposed a penalty notice for non-payment of the PPN against which the taxpayer appealed.
The First-tier Tribunal concluded it had no jurisdiction to consider the taxpayer’s argument that the PPN was excessive.
The Upper Tribunal confirmed that the First-tier Tribunal did not have jurisdiction to entertain the taxpayer’s challenge. The decision to issue a PPN was by a public body challengeable by judicial review...
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