Penalties for the late filing of tax returns were due as (among other things) notices to file the returns did not need to be identified or issued by an HMRC officer. 

HM Revenue and Customs (HMRC) charged the taxpayers (NR and CS) penalties for the late filing of tax returns. The taxpayers appealed. The appeals were decided separately by the First-tier Tribunal (FTT).  

The FTT stated that HMRC needed to show that the taxpayers had been required to submit a return in a notice given “by an officer of the Board” and that, if they could not demonstrate this, the penalties would not be due. The FTT considered what it meant for a notice to be given “by an officer of the Board” and concluded there must be evidence that the named officer signed the notice or it must otherwise be made clear that he is "giving" it. However, the notices had been