Tager v Revenue and Customs Comrs

Subject Matter

REVENUE — Income tax — Penalty — Taxpayer failing to furnish information to revenue — Penalty calculated with regard to amount of unpaid tax — Whether tax-related penalties to be imposed — Finance Act 2008, Sch 36, para 50

[2015] UKUT 40 (TCC); [2015] STC 1687, UT

REVENUE — Inspection, right of — Information notice — Revenue issuing notices requiring taxpayer to provide information and produce documents for purpose of checking taxpayer’s tax position — Revenue imposing fixed and daily penalties for non-compliance — Upper Tribunal imposing additional penalties — Approach to be taken by tribunal to assessment of additional penalty — Whether level of penalties reasonable in the circumstances — Whether tribunal erring in interpretation and application of requirement to have regard to tax not paid or not likely to be paid — Finance Act 2008 (c 9), Sch 36, para 50(1)(3)

[2018] EWCA Civ 1727; [2019] 1 WLR 720; [2018] WLR(D) 463, CA

REVENUE — Inspection, right of — Information notice — Taxpayer failing to comply with information notices served by revenue — Revenue imposing fixed and daily penalties for non-compliance — Upper Tribunal imposing additional penalties for continued non-compliance — Proper approach to assessment of additional penalty — Finance Act 2008 (c 9), Sch 36, para 50(1)(3) (as amended by Finance Act 2011 (c 11), s 86(2), Sch 24, para 5)

[2018] EWCA Civ 1727; [2019] 1 WLR 720; [2018] WLR(D) 463, CA

Appellate History