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Optimism is a virtue

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Optimism is a virtue

Postby dls » Fri Jan 30, 2015 9:20 pm

Pendle -v- Revenue & Customs - FTTTx - 20-Jan-2015 - (Bailii, [2015] UKFTT 27 (TC)) - Income Tax - Human Rights
FTTTx INCOME TAX - self-assessment - penalty for late filing of return - self-assessment declaration that taxpayer "may have to pay financial penalties and face prosecution" if he gives false information - whether statutory obligation to make declaration - whether FA 2009, Sch 55 penalties are criminal under the European Convention on human rights - whether they are criminal under UK law - whether Bill of Rights 1689 prevents HMRC from issuing civil penalties - whether "substantial compliance" with the statutory provisions sufficient to prevent a penalty arising - whether belief that Bill of Rights prevented issuance of civil penalties reasonable, so as to give the taxpayer a reasonable excuse - meaning of "circumstances" in the context of "special circumstances" - whether special circumstances exist - appeal dismissed.
Statutes:
European Convention on Human Rights
Bill of Rights 1689
Finance Act 2009 s. Sch 55
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Re: Optimism is a virtue

Postby Slartibartfast » Sat Jan 31, 2015 12:16 am

dls wrote: whether Bill of Rights 1689 prevents HMRC from issuing civil penalties...


Fe Fi Fo Fand, I smell Freeman On The Land.
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Re: Optimism is a virtue

Postby dls » Sat Jan 31, 2015 10:47 am

Having had a quick but better look, it looks like something a bit more than freeman-on-the-land stuff. Optimistic but not rubbish.
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