More evidence required

The taxpayer was late in submitting her 2010/11 tax return and in paying the capital gains tax due. HMRC imposed a surcharge and penalty against both of which she appealed.

The First-tier Tribunal judge Geraint Jones QC referred to the European Court of Justice decision in Jussila v Finland [2009] STC 29 saying it was the responsibility of the Revenue to prove the surcharge and fine were due.

In this instance the taxpayer was unable to say how late the return had been filed but the taxman had not attempted to fill in the missing details.

The statement of case said the return was dated 8 January 2011 but it had been date stamped as received on 28 March 2011.

HMRC said the taxpayer had not provided proof that the return had been submitted before 28 March but Mr Jones remarked she...