Before beginning a chronological list of noteworthy cases, there is one recent case that deserves its own star billing.

Bosher v HMRC; HMRC v Bosher

Mr Bosher had made late submissions in the past and had settled up penalties levied up to 5 April 2007. Under the new scheme, there was further non-compliance and by the end of 2010, he had accumulated penalties of £54,100. HMRC offered to reduce these to £14,600, but the appeal was lodged. Following a long review of the issues, including proportionality, the judges rather strangely decided to undertake their own calculations, capping penalties at the amount of tax declared each month. They concluded that Mr Bosher should pay £6,287.

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