Jarvis v Revenue and Customs: FTTTx 1 Aug 2012

INCOME TAX – Penalty – Section 93A Taxes Management Act 1970 – late submission of partnership return – appeal submitted by a partner other than the ‘representative partner’ – whether Tribunal has jurisdiction to hear appeal – whether penalty invokes criminal head of Article 6.1 of European Convention on Human Rights – whether absence of direct right of appeal by the appellant denial of right to fair hearing – whether restrictions on right of appeal mean Tribunal is not a tribunal of ‘full jurisdiction’ for the purposes of the Convention – whether Section 93A can be construed to give effect to Convention rights
[2012] UKFTT 483 (TC)
England and Wales

Updated: 24 April 2021; Ref: scu.466105