Tax

V8680 Ltd v Revenue & Customs

[2014] UKFTT TC TC04047First-tier Tribunal (Tax)2014

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Penalty � paragraphs 39 & 46 Schedule 36 FA 2008 � Authorised Inspection � obstruction � reasonable excuse � no � penalty confirmed

Sitting in public at Priory Courts, 33 Bull Street, Birmingham on Monday 28 July 2014

Having heard Mr Poon for the Appellant and Mrs Perrett, Officer of HMRC, for the Respondents

On 13 March 2014, HMRC issued a Penalty Notice in the sum of �300, imposed under paragraphs 39 and 46 of Schedule 36 Finance Act 2008 (FA 2008) in respect of the appellant�s failure to allow inspection under paragraph 10 Schedule 36 FA 2008. That inspection has been authorised by the Tribunal under paragraph 13 of Schedule 36 on 19 February 2014.

That decision was upheld following a statutory internal review on 30 April 2014.

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