Tyrone Thompson v The Commissioners for HMRC
Decision date: 27 February 2025
Neutral citation: [2025] UKFTT 272 (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 Schedule 24 penalties assessed by HMRC for the years to 5 April 2021 and 5 April 2022, which together totalled £2,735.11. The Tribunal granted permission for a 50‑day late appeal but, proceeding in the appellant's absence, found on the balance of probabilities that the inaccuracies in the returns were deliberate (deliberate but not concealed) and affirmed HMRC's penalty determinations. The appeal was dismissed.
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
The Tribunal treated repeated and increasing amendments that produced large overpayments, the absence of supporting business records, active pursuit and receipt of repayments, and inconsistent explanations about who completed the returns as sufficient to support a finding that the inaccuracies were deliberate; a taxpayer’s claim that a third party prepared returns is undermined where there is no evidence of payment to that third party and no corroborating documentation.
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 observed it had no jurisdiction on an appeal against the making of a penalty to substitute HMRC’s decision on the amount or to consider special circumstances under paragraph 11. The Tribunal also noted the appellant’s references to alcohol difficulties and a possible AA sponsor but recorded that no supporting material was provided.