06 January 2025
B&M Retail Limited v HMRC [2024] UKUT 00409 (TCC)
In an appeal against an excise duty penalty of £1.1m, the FTT had rejected the taxpayer’s argument that it had a reasonable excuse. On appeal the Upper Tribunal has applied the principle in Browne v Dunn and allowed the appeal on the ground that it was procedurally unfair for the FTT to have arrived at certain conclusions by reference (at least in part) to matters that could have been put directly to the witnesses.
The Upper Tribunal has remitted the appeal to the FTT to reconsider the reasonable excuse issue by reference to further evidence.
Ben Elliott acted for the taxpayer and was instructed by Kennedys.
You can find a copy of the decision here.
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