[2023] UKUT 132 (AAC)

I do not understand why the ultimate destination of monies paid to satisfy a MPN should be of any relevance to its essential character or why it should tend to show that MPN proceedings have the ‘serious consequences’ mentioned in re B. The destination of monies has no bearing on the severity of the sanction. The same applies to the procedure for enforcing payment. A duly imposed MPN should be paid and the fact that the legislature might have made provision to assist in recovery of the penalty amount is irrelevant;

the Commissioner does not accept that, as a matter of fact, MPNs may be distinguished from tax-related civil penalties because the former are publicised, but the latter are not. In any event, whether or not the Commissioner publishes details of MPNs on his website makes no material difference. The implications of such publication in any particular case would be inherently uncertain and not a proper basis for finding that, as a rule, MPNs are essentially punitive or that MPN proceedings have the serious consequences identified by Lord Hoffman. Moreover, the efficacy of the MPN as a dissuasive measure would obviously be impeded were they were to be kept confidential. Assuming that the Commissioner does publish MPNs on his website, I am satisfied that he does so not to punish the penalised person but to encourage better general compliance with data protection requirements.