Stockler Charity (a firm) v Revenue and Customs Commissioners
14th December 2007
[2007] All ER (D) 201 (Dec); [2007] EWHC 2967 (Ch); 13 December 2007; Chancery Division; Warren J
The applicant firm prepared tax returns and submitted them to the Revenue, which amended the returns. An appeal to the Special Commissioners against the decision was dismissed. After an appeal to the High Court, the applicant made a Part 36 offer to settle, which was accepted by the Revenue. The Revenue withdrew the amendment but subsequently made a penalty determination.
The applicant appealed against the penalty determination and sought a declaration that the Revenue was precluded from making the penalty determination by its acceptance of the offer.
It was held that the appeal failed; it was not the Revenue’s purpose, or the purpose of the agreement viewed objectively, to preclude the making of a penalty determination. The agreement was limited to the withdrawal of the amendment.
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