TC09669 - [2025] UKFTT 01256 (TC)

Fecha: 09-Jul-2025

submissions

submissions

48.

We summarise Mr Marshall’s grounds of appeal from his Notice of Appeal:

(1)

The Penalty is not valid because it relates to an information notice that was not properly addressed to him;

(2)

The Notice and other correspondence were addressed to three people trading as Mayfair Tax consultants. That business does not and has never been trading from his personal address and he has no authority to open post addressed to them.

(3)

The letter sent seeking to collect the payment of the penalty was the only letter addressed to him personally at his address;

(4)

It is not fair or reasonable to embark on a fishing expedition with the hope of collecting fines when the occupier of the address has returned letters unopened for a fair and reasonable reason.

49.

HMRC submits that:

(1)

The Respondents issued a penalty of £300 to the Appellant pursuant to paragraph 39 of Schedule 36 to the Finance Act 2008, following the Appellant’s failure to comply with an information notice dated 14 November 2023.

(2)

The conditions for the issuing of the penalty were met because:

(a)

The Appellant did not provide any of the requested documents by the deadline of 14 December 2023;

(b)

The Appellant did not appeal against the Notice prior to the issue of the penalty; and

(c)

The assessment of the penalty occurred within the 12 months after he became liable to the penalty.

(3)

HMRC rely on Upper Tribunal’s decision in Hanan v HMRC [2020] UKUT 0194 (TC) to support the conclusion that the late appeal to HMRC against the information notice does not alter the time limits for issuing the penalty, because that needs to be assessed at the time the penalty was assessed.

(4)

The requirements for notifying the penalty in accordance with paragraph 46 of Schedule 36 were also met by sending the letter dated 28 December 2023, which was sent to the last known address of the Appellant.

(5)

The Appellant acknowledges that he received the both the Notice and Penalty Notice but returned both unopened. HMRC submit both were validly served in accordance with section 115 of the Taxes Management Act 1970, which provides that a notice to be served or a notice to be given, sent or delivered can be done by post to the last known address.

50.

HMRC submits that the documents requested were within the Appellant’s possession or power, and that he has not advanced any reasonable excuse for non-compliance within the meaning of paragraph 45 of Schedule 36.

51.

The Respondents further argue that the Appellant’s assertion regarding improper service is unfounded, as both the information notice and penalty notice were addressed to “James Marshall” and sent to his last known address.