Chan and Another v Revenue and Customs: FTTTx 13 Mar 2014

FTTTx APPLICATION FOR PERMISSION TO MAKE A LATE APPEAL – deliberate inaccuracy penalty – penalty paid and matter settled by agreement- taxpayer had uncommunicated reservation that his name would not be published as a deliberate defaulter – applied to appeal penalty when HMRC notified him his name was likely to published – permission refused;
APPLICATION FOR ANONYMISATION OF DECISION – wrong for tribunal to grant anonymisation in order to preserve reputation or to prevent taxpayer’s professional body discovering the imposition of penalty – position might be different where the hearing was merely interim – as permission refused hearing was final- in principle anonymisation should not be granted – anonymisation nevertheless granted pending any appeal – names to be published when appeal process exhausted

[2014] UKFTT 256 (TC)
England and Wales

Taxes Management

Updated: 03 December 2021; Ref: scu.525285