Tomlinson v Revenue and Customs: ChD 1 Nov 2007

Appeal by case stated brought by the taxpayer, Mr Tomlinson, against a decision of the General Commissioners when they dismissed his appeal against a penalty of andpound;100 imposed upon him for failure to comply with a notice under section 8 of the 1970 Act to make and deliver a personal tax return for the tax year 2003 to 2004. The taxpayer had been served with a notice requiring the submission of a tax return, but had instead submitted a form R40 with the revenue lost. He said that the R40 was commonly used for this purpose, providing the necessary information, and the requirement to submit a further return was unlawful.
Held: The appal failed. The appellant’s submission that the requirement was invalid unless given n the name of an official inspector failed.
The R40 was a very different animal from the section 8 return, and in any event the taxpayer’s circumstances were such as to justify the competion of a full return. It as not a substitute for the full return.
Henderson J
[2007] EWHC 2966 (Ch), 79 TC 271
Taxes Management Act 1970 8(1) 93(1) 93(2) 93(8)
England and Wales

Updated: 12 February 2021; Ref: scu.341753