Edgecumbe v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)

The Tribunal determined the appeal on 2 May 2017 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (default paper cases) having first read the Notice of Appeal dated 21 November 2012 (with enclosures) and �HMRC�s Statement of Case (with enclosures) dated 24 January 2017.

The appellant is appealing against penalties that HMRC have imposed under Schedule 55 of the Finance Act 2009 (�Schedule 55�) for a failure to submit his 2010/2011 self-assessment return on time.�

In fact the notice of appeal refers only to the �770 daily penalties but HMRC have treated the appeal as also being against the �100 penalty, and I will do so too.

The appellant�s grounds for appealing against the penalties can be summarised as follows:

(1) The imposition of the penalties was unfair because HMRC (allegedly) failed to give warning of the new late filing penalties;