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Burden of proof in these proceedings
Burden of proof in these proceedings
The onus of proof is on HMRC to satisfy the FTT that Moir was a promoter of notifiable arrangements, and (if so) that it failed to comply with its obligations.
If the FTT is satisfied of both of those aspects then the onus is on Moir to satisfy me that it had a reasonable excuse for its non-compliance.
If Moir does not satisfy the FTT that it had a reasonable excuse then the onus is on HMRC to satisfy the FTT as to the quantum of the penalty.
The burden in all aspects is the civil standard of the balance of probabilities.
- Heading
- Introduction
- Burden of proof in these proceedings
- Procedural point
- Evidence before the FTT
- Additional background facts
- The arrangements under consideration
- Step one
- Step two
- Step three
- Step four
- Issue 1 - was Moir a “promoter” of “notifiable arrangements” as defined by sections 306 and 307 FA 2004 ?
- Issue 2 - if so, did Moir fail to comply with its obligations under sections 308 and 313A FA 2004 ?
- Issue 3 – if so, does Moir have a reasonable excuse for its non-compliance?
- Issue 4 - if not, what quantum of penalty is Moir liable to pay?
- Conclusions