No Bill of Rights breach

The taxpayer submitted a 2012/13 self assessment tax return in March 2014 within the timeframe required by HMRC.

The department returned the form a month later because the taxpayer had not signed box 22:

“I declare that the information I have given on this tax return and any supplementary pages is correct and complete to the best of my knowledge and belief. I understand that I may have to pay financial penalties and face prosecution if I give false information.”

The taxpayer refused to sign saying to do so would be to give away his constitutional rights. The Revenue said he may be charged a penalty under FA 2009 sch 55 if he failed to sign the declaration by the due date for the return.

The fine was later levied and the taxpayer eventually signed the declaration. He appealed against the penalty.

The First-tier...