We provide a wide range of advocacy and advisory services in the UK and internationally. We pride ourselves on our approachable and friendly outlook and our ability to build strong relationships with clients. Our barristers have received over 40 individual rankings covering 15 practice areas across the legal directories, including in Civil Fraud, Commercial Litigation, Insolvency and Travel amongst others. We are supported by a highly experienced, friendly and responsive clerking team, headed by James Donovan.
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
Click here to read this judgment
Please subscribe here
Please contact us either by telephone: +44 (0)20 7415 7800 or email: clerks@3harecourt.com