In HMRC v Anthony Bosher (FTC/3/2013 – 19 November) penalties had been imposed on the taxpayer for the late filing of returns under the construction industry scheme (CIS).
The First-tier Tribunal (FTT) had held that the European Convention on Human Rights (‘the convention) (s 3) permits the tribunal to read the word ‘incorrect’ in relation to penalties in TMA 1970 s 100B(2)(a)(iii) as including a reference to disproportionate penalties therefore in breach of the Convention. The FTT had consequently reduced to zero some of the fixed penalties imposed by HMRC. HMRC had appealed against the decision.
Disagreeing with the FTT the Upper Tribunal stressed that the legislation does not provide for a right of appeal against a decision of HMRC on the mitigation of a penalty so that the only avenue open to the taxpayer is judicial review. Moreoever it rejected arguments...
