08 June 2020
Sheiling Properties Ltd v HMRC; (UT)
Sheiling Properties Limited v HMRC  UKUT 0175 (TCC)
Appeal against APN penalties – The Upper Tribunal held that Regulation 80 PAYE determinations can form the basis for an APN. The Upper Tribunal also considered the reasonable excuse defence in relation to APNs where the taxpayer has brought a judicial review claim challenging the validity of an APN: the Tribunal held that a taxpayer can have a reasonable excuse for not paying an APN where they have an objectively reasonable belief that the APN is procedurally invalid. However, the First-tier Tribunal’s overall conclusion on reasonable excuse should not be disturbed in this case.
Ben Elliott, instructed by Blackstar Defence Limited, for the Appellant.
To see the approved decision, click here.