![[2024] UKUT 00321 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
“A wide discretion is conferred on the Government and Parliament in devising a
“A wide discretion is conferred on the Government and Parliament in devising a
suitable scheme for penalties, and a high degree of deference is due by courts and
tribunals when determining its legality. The state has a wide margin of appreciation,
so wide as to allow the imposition of taxes, contributions and penalties unless the
legislature’s assessment of what is necessary is devoid of reasonable foundation: see
Gasus Dosier-und Fördertechnik GmbH v Netherlands (1995) 20 EHRR 403, [1995]
ECHR 15375/89, ECt HR, at [60]. A court or tribunal must be astute not to substitute
its own view of what is fair for the penalty which Parliament has imposed.”
The Applicant has not identified any basis on which the FTT should have engaged in an analysis of the proportionality of the penalties which were imposed under the statutory rules introduced by Parliament.
I therefore refuse permission to appeal on this ground
- Heading
- JUDGE TRACEY BOWLER
- When can an appeal be made?
- The Decision
- Grounds of appeal
- My decision
- Consideration of the Grounds
- Ground 1: the FTT erred by taking into account the merits of the appeal
- Ground 2: the FTT applied too high a threshold by referring to the need for a “compelling” case which is higher than the threshold of “more than just arguable”
- Ground 3: the Applicant’s case is not rather weak
- Ground 4: an appeal would need to consider whether HMRCs’ decision-making was proportionate
- “A wide discretion is conferred on the Government and Parliament in devising a
- Ground 5 - the FTT has failed to take into account the large amount of the penalties and has granted HMRC a windfall
- Ground 6 – exceptional hardship
- “The core point is that (on the evidence available to the FTT) Mr Katib would suffer hardship if he (in effect) lost the appeal for procedural reasons. However, that again is a common feature which co
- Conclusions