FTT rules as invalid an automatic penalty issued by #HMRC computer, as no HMRC officer was named on penalty notice.https://t.co/VX2m2WLLqE— Rebecca Cave (@TaxwriterLtd) December 11, 2017
"TMA s100 (1) requires flesh & blood human being who is an officer of HMRC to make the assessment, & to decide to impose the penalty."
"In my view the requirement in s 100(1) TMA is for a flesh and blood human being who is an officer of HMRC to make the assessment, that is to decide to impose the penalty and give instructions which may be executed by a computer (s 113(1D) TMA).The judge gives HMRC a well deserved kicking!
24. That officer should be named in the notice otherwise the recipient will not know to which officer to address the appeal as required by s 31A(1)(c) TMA."
Tax does have to be taxing.
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