In B Edwards v HMRC [2019] UKUT 131 (1 May 2019) the UT found that a penalty for the late filing of an individual tax return was proportionate even though no tax was due.
Mr Edwards was appealing against penalties for the late filing of his returns. According to HMRC’s calculations no income tax was due for any of the years in question. He contended that HMRC had not sent him notices to file under TMA 1970 s 8 and that the penalties were disproportionate given that no tax was due; special circumstances applied (FA 2009 Sch 55 para 16(1)).
The UT found that the FTT had been entitled to find on the evidence that notices to file had been issued. The tribunal pointed inter alia to the fact that Mr Edwards acknowledged that he would have thrown away any notice to file that he...
