Tax

O'Donnell v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)

[2016] UKFTT TC TC05471First-tier Tribunal (Tax)2016

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INCOME TAX � partner payment notice � penalty � whether �reasonable excuse� for not making accelerated partner payment on time � no � whether to stay appeal pending Supreme Court�s decision in De Silva � no � appeal dismissed

Sitting in public at The Royal Courts of Justice, Strand, London on 17 October 2016

Aparna Nathan, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

Mr O�Donnell is appealing against two penalties that HMRC imposed for late payment of accelerated partner payments set out in partner payment notices (�PPNs�) issued pursuant to Schedule 32 of Finance Act 2014.� The penalties imposed were as follows [1] :

Very few facts were in dispute. Mr O�Donnell gave oral evidence himself and Ms Nathan cross-examined him. I found Mr O�Donnell to be a reliable and honest witness. HMRC did not rely on witness evidence but produced documentary evidence in the form of a bundle of documents.

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