.png)
.png)
25 June 2007
Adkins (SpC 590)
Appropriate penalty
A self-employed painter and decorator did not file his self-assessment tax returns for the years 1998-99 to 2000-01. The General Commissioners decided that daily penalties up to the rate of £60 a day should be imposed on him. HMRC duly charged £35 a day for a specified period. The taxpayer appealed on the ground that the penalties were draconian and only a nominal amount should have been imposed. He had moved three times, been involved in a long, ultimately unsuccessful project, and it had taken a long time to get information from the bank.
The Special Commissioner found that HMRC had considered all the circumstances and that £35 was an appropriate penalty.
The taxpayer's appeal was dismissed.
Adkins (SpC 590)
