Reasons to be fearful

KEY POINTS

• The individual’s rights in taxation are decreasing.
• Hok prevents the tribunals ruling on the fairness of fixed penalties.
• HMRC can mitigate penalties under TMA 1970 s 102.
• Limited means of appeal against follower notices and accelerated payments.
• HMRC’s justification ignores the one-fifth of cases they lose.

In English literature the phrase “judge jury and executioner” can be traced as far back as the early 18th century when Daniel Defoe used the phrase in Memoirs of the Church of Scotland published in 1717.

Today it is typically used to express outrage when a public body or organisation takes upon itself not only the power to make all the decisions but also determine the punishment for the deemed offence.

In that respect it might be said...