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Court of Appeal confirms FTT has no jurisdiction to consider validity of PPNs or APNs in penalty appeal (Beadle v HMRC)

Published on: 30 April 2020
Published by: LexisPSL
  • Court of Appeal confirms FTT has no jurisdiction to consider validity of PPNs or APNs in penalty appeal (Beadle v HMRC)
  • What are the practical implications of this case?
  • What was the background?
  • What did the Court of Appeal decide?
  • Case details

Article summary

Tax analysis: In Beadle v HMRC [2020] EWCA Civ 562, the Court of Appeal dismissed the taxpayer’s appeal against a penalty for late payment of an accelerated payment in a partner payment notice (PPN) and confirmed the decisions of the Upper Tribunal (UT) and the First-tier Tax Tribunal (FTT) that the FTT has no jurisdiction to consider the validity of a PPN as a defence to a late payment penalty. or take a trial to read the full analysis.

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