The Donaldson case
This case, which reached the Court of Appeal [2016] EWCA Civ 761, concerned three points specifically relating to an appeal against daily penalties which arose due to the late filing of a return:
In short, the Court of Appeal found for HMRC on all three points. The Judges decided that:
Cases stayed behind Donaldson
A number of daily penalty appeals were stayed pending the final decision in Donaldson. Some were simply dismissed on the grounds that Donaldson had failed whereas others, depending on the Judge, were considered in more detail.
