Gareth Vale, from Hertfordshire, appealed against a £1,522 penalty [Gareth Vale Ltd and the Commissioners for Her Majesty’s Revenue and Customs, TC04437, appeal number TC/2015/00211]. The penalty was imposed under Schedule 24 Finance Act 2007, because the company had claimed group relief for a number of years from a company which was not a member of the same group of companies.

Vale did not appear at the tribunal on account of a medical condition, but the FTT heard he set up Gareth Vale Ltd in 2004 to provide accountancy services. He also operated a bookkeeping business, PH Financial Management Ltd, jointly owned with his wife.