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Introduction
Introduction
This proceeding is an application by the Applicants (“HMRC”) to the Tax Chamber of the First-tier Tribunal (“FTT”) for penalties under Section 98C(1)(a) and (2)(a) of the Taxes Management Act 1970 (“TMA 1970”) to be imposed upon the Respondent (Moir Management Services Limited (“Moir”)) for what is said to be its failure to notify “notifiable arrangements”, and its failure to respond to a pre-disclosure enquiry notice.
The issues to be decided by the FTT in this application are:
was Moir a “promoter” of “notifiable arrangements” as defined by sections 306 and 307 Finance Act 2004 (“FA 2004”)?
Is so, did Moir fail to comply with its obligations under sections 308 and 313A FA 2004?
If so, does Moir have a reasonable excuse for its non-compliance?
If not, what quantum of penalty is Moir liable to pay?
- 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