FTTTx INCOME TAX – self-assessment – penalty for late filing of return – self-assessment declaration that taxpayer ‘may have to pay financial penalties and face prosecution’ if he gives false information – whether statutory obligation to make declaration – whether FA 2009, Sch 55 penalties are criminal under the European Convention on human rights – whether they are criminal under UK law – whether Bill of Rights 1689 prevents HMRC from issuing civil penalties – whether ‘substantial compliance’ with the statutory provisions sufficient to prevent a penalty arising – whether belief that Bill of Rights prevented issuance of civil penalties reasonable, so as to give the taxpayer a reasonable excuse – meaning of ‘circumstances’ in the context of ‘special circumstances’ – whether special circumstances exist – appeal dismissed.
[2015] UKFTT 27 (TC)
Bailii
European Convention on Human Rights, Bill of Rights 1689, Finance Act 2009 Sch 55
England and Wales
Income Tax, Human Rights
Updated: 11 November 2021; Ref: scu.542042
