In P Marano v HMRC [2024] EWCA Civ 876 (16 July) the Court of Appeal dismissed the taxpayer’s appeal that automated notices and penalty assessments were not validly issued. The effect of FA 2020 s 103 is that it is not necessary for HMRC to prove the involvement of an ‘officer of HMRC’ in the giving of a statutory notice or assessment.
HMRC issued Mr Marano with a notice pursuant to TMA 1970 s 8 to file a self-assessment tax return for 2012/13 (‘the notice’). TMA 1970 s 8(1) provides that an ‘officer of the Board’ of HMRC may require that a person deliver a tax return to the officer containing such information as may reasonably be required in pursuance of the notice. Mr Marano failed to file a tax return before the filing date and was issued with late filing penalties under FA 2009 Sch 55. FA 2009 Sch...
