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J Partridge (TC3946)
The taxpayer moved to the UK from South Africa in 2006. He was not familiar with the UK tax system and became confused. He filed a 2006/07 tax return in February 2008 and two years later tried to settle his affairs by submitting a return for a four-year period to 5 April 2010.
He claimed a repayment of tax for 2006/07 which related to employment with a security company where he had been an employee.
He took the firm to the employment tribunal because it owed him £18 000 salary. Judgment was given in his favour but the business did not pay the outstanding amount – which the taxpayer nevertheless included in his return claiming repayment of tax. HMRC refused.
The First-tier Tribunal said there was no evidence the taxpayer had been given the £18 000 or had paid the appropriate tax. He could not...
