Marano v Revenue and Customs Comrs

Subject Matter

REVENUE — Income tax — Penalty — Revenue issuing penalty following failure by taxpayer to submit self-assessment return in time — Whether "special circumstances" justifying reduction in penalty amount — Finance Act 2009, Sch 55 — Finance Act 2020, s 103

[2023] UKUT 113 (TCC); [2023] STC 1062, UT

REVENUE — Income tax — Penalty — Revenue sending notice to taxpayer to file self-assessment tax return — Taxpayer failing to file in time and issued with penalties by revenue — Whether revenue required to prove involvement of an officer in the carrying out of a statutory function through the sending of the notice — Taxes Management Act 1970 (c 9), s 8 — Finance Act 2009 (c 10), Sch 55, para 18 — Finance Act 2020 (c 14), s 103

[2024] EWCA Civ 876; [2025] 1 WLR 688; [2024] STC 1443; [2024] WLR(D) 354, CA

REVENUE — His Majesty’s Revenue and Customs — Exercise of officer functions — Notice to file self-assessment tax return and subsequent late filing penalties issued to taxpayer by means of automated process — Whether revenue required to prove involvement of officer in carrying out statutory functions — Taxes Management Act 1970 (c 9), s 8 — Finance Act 2009 (c 10), Sch 55, para 18 — Finance Act 2020 (c 14), s 103

[2024] EWCA Civ 876; [2025] 1 WLR 688; [2024] STC 1443; [2024] WLR(D) 354, CA

Appellate History

Commentary

RPC Perspectives
When determining whether there are 'special circumstances' account can be taken of early payments and voluntary disclosure by the taxpayer Case comment