Gareth Bezant v The Commissioners for HMRC
Decision date: 8 May 2024
Neutral citation: [2024] UKFTT 400 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This appeal concerned two late payment penalties under Schedule 56 FA 2009 imposed on Mr Gareth Bezant for 2021–22. The Tribunal found HMRC had properly assessed and issued the electronic penalty notices and that its Reg 6 certificate created a rebuttable presumption of delivery, but also found a materially different Paper Notice issued to the appellant was a relevant factor which HMRC failed to consider and which warranted a special reduction. The Tribunal therefore allowed the appeal and reduced the penalties to £0.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
A duly certified Reg 6 certificate can create a rebuttable presumption that electronically issued penalty notices were delivered and contained the information stated; and a notice issued after a statutory payment date cannot, by itself, constitute a reasonable excuse for failure to pay by that earlier date.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal noted (following the Walker approach) that complex internal electronic records require explanatory witness evidence to establish proof of electronic service, and suggested that where a taxpayer relies on a paper notice materially different from HMRC’s proforma, that discrepancy may be a relevant factor in deciding whether a special reduction should be made.