The FTT has dismissed the taxpayer’s appeal in an HICBC case, holding that there was no reasonable excuse (Cooke v HMRC [2023] UKFTT 369 (TC)).
The FTT commented:
“Whilst we accept that the Appellant’s actions were not deliberate … , the statutory filing and payment deadlines, and the amount of the penalties charged, are set within the legislation. …
HMRC have considered the Appellantʼs grounds of appeal found that his circumstances do not amount to special circumstances which would merit a reduction of the penalties. The Tribunal may rely on special reduction only if HMRCʼs decision was ‘flawed’ when considered in the light of the principles applicable in proceedings for judicial review’. That is a high test. Having considered the written and oral submissions, we do not consider that HMRCʼs decision in this case is flawed. Therefore, we have no power to interfere with HMRC’s decision not to reduce the penalties imposed upon the Appellant.”
https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08791.html
Related content from Claritax Books
In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.
