Archer (appellant) v HM Revenue & Customs (respondent)
Tuesday 25 – Wednesday 26 April 2023
This is a second appeal. By appellant’s notice filed on 6 May 2022, the taxpayer appeals the decision of Upper Tribunal dated 4 March 2022, whereby they dismissed his appeal.
This was an appeal against a decision of the First-tier Tribunal (“the FTT”) released on 8 July 2020. The FTT dismissed Mr Archer’s appeal against notices of surcharge pursuant to section 59C Taxes Management Act 1970 (“TMA 1970”). The surcharges totalled £1,403,181.78. They were imposed because the respondents, HMRC, contended that Mr Archer had failed to pay tax which was due and payable following enquiries into his self-assessment tax returns for 2001-02 and 2002-03. HMRC contended that the tax due was about £14m. As the applicant did not pay the amount within the relevant period, HMRC threatened bankruptcy proceedings. The applicant commenced JR proceedings against HMRC’s decision to commence bankruptcy proceedings. The JR application was dismissed.
View hearing:
Day 1
Day 2