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G Carter v HMRC

In G Carter v HMRC (TC00756 – 8 November) HMRC imposed penalties under TMA 1970 s 95 on the proprietor of a garden centre. The First-Tier Tribunal dismissed the proprietor’s appeals finding that he had understated his profits and holding that the penalties were proportionate and reasonable.

Why it matters: In SKG (London) Ltd v HMRC (No 1) (TC00282) Judge Walters queried the proportionality of penalties under TMA 1970 s 98A. However other Tribunal decisions suggest that Judge Walters’ view was a minority one and the majority of Tribunal chairmen continue to find that such penalties are not disproportionate. The leading authority on this issue appears to be the Special Commissioners’ decision in Bysermaw Properties Ltd v HMRC [2008] SSCD 322 (Sp C 644).

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