Birkett (t/a Orchards Residential Home) v Revenue and Customs Commissioners [2017] UKUT 89 (TCC)

Summary: In determining an appeal against daily default penalties imposed for a continued failure to comply with an information notice, the First-tier Tribunal had no jurisdiction to consider a taxpayer’s argument that it legitimately expected daily penalties to be suspended while it appealed the initial penalty. Its jurisdiction was confined to asking whether the statutory requirements incurring liability to daily penalties were met: it could not reconsider the discretionary decision of HMRC to impose those penalties.

Stephen Hackett, instructed by Johnsons Solicitors, for the Appellant

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