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F Chapman v HMRC

In F Chapman v HMRC [2017] UKFTT 800 (7 November 2017) the FTT found that the taxpayer did not have a reasonable excuse for the non-payment of an advance payment notice (APN) so that the penalty was due.

Mr Chapman’s self-assessment return claimed a loss which arose from an arrangement notifiable under DOTAS. HMRC opened an enquiry and issued an APN. Mr Chapman subsequently became one of the applicants in judicial review proceedings challenging the validity of the APN and did not make the payment at the required date. HMRC imposed a penalty. A time to pay the APN by instalments was eventually agreed.

This was an appeal against the penalty and the main issue was whether Mr Chapman had a reasonable excuse for the non-payment.

The FTT dismissed the first two reasons given by the taxpayer: difficulties of communication with HMRC had not affected his ability to make...

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