Mr Shamim Ahmed v Commissioners for Her Majesty's Revenue and Customs

Facts

The appellant, Mr Shamim Ahmed, was issued with notices of assessment by HMRC on 30 November 2009 in respect of the 2004/05 and 2005/06 tax years. Each notice included a table showing how the amounts charged had been calculated, and each stated that if he had any doubts or did not understand the notice he should contact the office concerned or his local tax office for advice. The tax so assessed fell due for payment by 30 December 2009. It was not paid, and HMRC imposed surcharges of 5 per cent of the tax due for each year under section 59C(2) and (3) of the Taxes Management Act 1970, on 16 February 2010 and 11 August 2010 respectively. By a letter dated 15 March 2010 the appellant indicated that he wished to appeal against the surcharges imposed on 16 February 2010, and HMRC upheld that decision by a letter dated 10 August 2010. He requested an independent review on 5 September 2010, saying that he did not agree with the tax charged, had not been told how the figure was calculated, and was not liable. The review upheld the decision on 9 November 2010. He gave notice of appeal to the Tribunal dated 7 December 2010, which determined the appeal without a hearing as a default paper case.