Schedule 55 penalty regime back in the spotlight

In Matthew Harrison v CRC [2022] UKUT 216 (TCC) the Upper Tribunal upheld the First-tier Tribunal (FTT) decision that Mr Harrison failed to file his self assessment and thereby deliberately withheld information which would permit HMRC to assess his liability to tax. It also upheld the FTT’s decision that there was no reasonable excuse or special circumstance.

Perhaps one of the most interesting aspects of the Upper Tribunal’s decision is its reliance on Peter Griffiths v TUI (UK) Ltd [2021] EWCA Civ 1442 (Griffiths) which may have the effect that the importance of cross-examination before the FTT is diminished.

Background

Mr Harrison was obliged to file his self-assessment return for the 2014-15 tax year. He suffered a series of unfortunate and distressing events in the lead up and subsequently to the 31 January 2016 deadline for filing a self-assessment return. The period of...