This decision in my own penalty appeal emphasises the importance of HMRC keeping an open mind and not pursuing to a full appeal hearing a “myopic” belief that the taxpayerfft has behaved dishonestly. This belief, said the judge, fed into the evidentially unsupported and opportunistic allegation of perjury that was put to me in cross-examination during the hearing.

Read the costs decision of Judge Geraint Jones QC here. The decision of Judge Jones QC in the substantive appeal is available here.

Get In Touch

Below are the numerous ways in which you can get in touch: