Gill v. Revenue and Customs Commissioners
[2022] UKFTT 00368 (TC)
In the First-Tier Tribunal, Tax Chamber
Case Number TC08618
Before Mr Greg Sinfield, Tribunal Judge and Mr John Agboola, Tribunal Member
Decided on October 05, 2022

Relevancy of the Case: Appeal against penalties for late filings of self-assessment of taxes and restricting the appellant’s computer access

Statutes and Provisions Involved

• The Finance Act 2009 (Section 101, Schedule 55)

Relevant Facts of the Case

• The appellant is a designer of fashion garments and home accessories and a sole trader.
• She has filed an appeal against self-assessment tax returns for various years. She was charged with penalties for submitting her tax returns late.

Prominent Arguments by the Counsels

• The appellant’s counsel argued that HMRC had committed a criminal wrong by restricting the appellant’s computer access when she was filing her tax returns. Professional costs as allowable expenses must be reflected in the appellant’s financial statements. The fairness and accuracy of the tax liabilities imposed on the appellant and claimed they were unjust.
• The respondent’s counsel argued that the tribunal should dismiss the appeals, as they were filed very late. Further, the appeals abused legal procedure, and the tax penalties were fair and just.

Opinion of the Bench

• There are major discrepancies in the appellant’s evidence. The court does not have jurisdiction over self-assessment appeals.
• These appeals are only an abuse of the law and procedure. The penalties imposed by HMRC are fair and just.
• Moreover, the appellant filed the appeals late, and the parties should bring their cases at the appropriate time.

Final Decision

• The court rejected the appeal.

Aarya Tyagi, an undergraduate student at the Institute of Law, Nirma University, Ahemadabad, prepared this case summary during his internship with The Cyber Blog India in May/June 2024.