Jurisdiction(s):
United Kingdom

FTT (Tax) upholds HMRC Schedule 36 daily penalties; reliance on advisers not a reasonable excuse; appellate jurisdiction confirmed

Published on: 01 October 2024

Published by a LexisNexis Tax expert

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Hill and another v HMRC [2024] UKFTT 844 (TC)

Mr Hill and Mr McCracken served as administrators of two pension schemes that were managed on their behalf by Liddell Dunbar Ltd, a company which subsequently entered liquidation. In January 2018, HMRC formally sent information notices to both men in their capacity as scheme administrators. Their advisers, Independent Tax (IT), informed them that, because the scheme had been wound up, there ‘should be no need to respond’ to the notices, and advised accordingly. A review by HMRC was then requested; the review upheld the information notices, albeit with certain elements varied. No appeal was lodged against the notices at that stage. HMRC proceeded to issue £300 penalties for failure to comply to the administrators and, in February 2019, followed up with daily penalties being imposed by HMRC. HMRC wrote to the advisers (IT), in correspondence copying Mr Hill and Mr McCracken, explaining that, as no appeal had been made in relation to...

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