Tager v Revenue and Customs Comrs

Subject Matter

REVENUE — Income tax — Penalty — Taxpayer failing to furnish information to revenue — Penalty calculated with regard to amount of unpaid tax — Whether tax-related penalties to be imposed — Finance Act 2008, Sch 36, para 50

[2015] UKUT 40 (TCC); [2015] STC 1687, UT

REVENUE — Inspection, right of — Information notice — Revenue issuing notices requiring taxpayer to provide information and produce documents for purpose of checking taxpayer’s tax position — Revenue imposing fixed and daily penalties for non-compliance — Upper Tribunal imposing additional penalties — Approach to be taken by tribunal to assessment of additional penalty — Whether level of penalties reasonable in the circumstances — Whether tribunal erring in interpretation and application of requirement to have regard to tax not paid or not likely to be paid — Finance Act 2008 (c 9), Sch 36, para 50(1)(3)

[2018] EWCA Civ 1727; [2019] 1 WLR 720; [2018] WLR(D) 463, CA

REVENUE — Inspection, right of — Information notice — Taxpayer failing to comply with information notices served by revenue — Revenue imposing fixed and daily penalties for non-compliance — Upper Tribunal imposing additional penalties for continued non-compliance — Proper approach to assessment of additional penalty — Finance Act 2008 (c 9), Sch 36, para 50(1)(3) (as amended by Finance Act 2011 (c 11), s 86(2), Sch 24, para 5)

[2018] EWCA Civ 1727; [2019] 1 WLR 720; [2018] WLR(D) 463, CA

Appellate History

Legislation Considered

Statutes

Finance Act 2008 (c 9), Sch 36, para 50(1)(3) (as amended)

Cases Cited

Cases cited in: Tager v Revenue and Customs Comrs [2018] EWCA Civ 1727; [2019] 1 WLR 720; [2018] WLR(D) 463, CA

Armitage v Nurse [1998] Ch 241; [1997] 3 WLR 1046; [1997] 2 All ER 705, CA

Brady v Group Lotus Car Cos Plc [1987] 3 All ER 1050; [1987] STC 635; 60 TC 359, CA

Bwllfa and Merthyr Dare Steam Collieries (1891) Ltd v Pontypridd Waterworks Co [1903] AC 426, HL

Charlesworth v Relay Roads Ltd [2000] 1 WLR 230; [1999] 4 All ER 397, Ch D

Chen v Ng [2017] UKPC 27; Case details, PC

Flannery v Halifax Estate Agencies Ltd (trading as Colleys Professional Services) [2000] 1 WLR 377; [2000] 1 All ER 373, CA

In re Barrell Enterprises [1973] 1 WLR 19; [1972] 3 All ER 631, CA

In re L (Children) (Preliminary Finding: Power to Reverse) [2013] UKSC 8; [2013] 1 WLR 634; [2013] 2 All ER 294; [2013] 2 FLR 859; [2013] WLR (D) 69; Case details, SC(E)

Inland Revenue Comrs v Gray [1994] STC 360; [1994] 2 EGLR 185; [1994] 38 EG 156; [1994] RVR 129; The Times, 24 February 1994, CA

Jackson Grundy Ltd v Revenue and Customs Comrs [2016] UKFTT 223 (TC); [2016] Lloyd’s Rep FC 328

Knight v Revenue and Customs Comrs [2016] UKFTT 819 (TC)

Markem Corp v Zipher Ltd [2005] EWCA Civ 267; [2005] RPC 31, CA

R (Derry) v Revenue and Customs Comrs [2015] UKUT 416 (TCC); [2015] WLR (D) 379, UT

R (Veolia ES Landfill Ltd) v Revenue and Customs Comrs [2016] EWHC 1880 (Admin), QBD

Revenue and Customs Comrs v Dhanak [2014] UKUT 68 (TCC); [2014] STC 1525, UT

Ridgeland Properties Ltd v Bristol City Council [2011] EWCA Civ 649; [2011] RVR 232, CA

Tibbles v SIG plc (trading as Asphaltic Roofing Supplies) [2012] EWCA Civ 518; [2012] 1 WLR 2591; [2012] 4 All ER 259, CA

Travel Document Service v Revenue and Customs Comrs [2018] EWCA Civ 549; [2018] 3 All ER 60; [2018] STC 723, CA

Cases citing

Cases citing: Tager v Revenue and Customs Comrs [2015] UKUT 40 (TCC); [2015] STC 1687, UT

R (Jimenez) v First-tier Tribunal (Tax Chamber) [2017] EWHC 2585 (Admin); [2018] 1 WLR 2017; [2018] STC 132; [2017] WLR (D) 693, QBD

R (Jimenez) v First-tier Tribunal (Tax Chamber) [2019] EWCA Civ 51; [2019] 1 WLR 2956; [2019] STC 746; [2019] WLR (D) 52, CA

Cases citing: Tager v Revenue and Customs Comrs [2015] UKUT 663 (TCC), UT

AS (Afghanistan) v Secretary of State for the Home Department [2019] EWCA Civ 208; [2019] 1 WLR 3065; [2019] 3 All ER 36; [2019] WLR (D) 122, CA

Beadnall Copley Ltd v Revenue And Customs (PROCEDURE - application to set aside original decision) [2022] UKFTT 324 (TC), FTT (TC)

Plescan v Secretary of State for Work and Pensions [2023] EWCA Civ 870; [2024] 1 WLR 530; [2023] WLR(D) 320, CA

Cases citing: Tager v Revenue and Customs Comrs [2018] EWCA Civ 1727; [2019] 1 WLR 720; [2018] WLR(D) 463, CA

Baxendale-Walker v Revenue and Customs Comrs [2024] UKUT 154 (TCC); [2024] STC 1287, UT

The Commissioners for HMRC v IPS Progression Limited [2024] UKFTT 136 (TC), FTT