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29 September 2015
J Scott (TC4597)
The taxpayer claimed special relief under TMA 1970 Sch 1AB para 3A for tax assessed for 2006/07 and 2007/08. He had filed the returns for each year in November 2012 too late to displace the tax determined for each year. HMRC refused the claim saying the taxpayer had a poor record of tax compliance and had also been subject to bankruptcy proceedings by HMRC.
The taxpayer appealed.
The First-tier Tribunal said the taxpayer’s representative had “pressed on HMRC that it was unconscionable” for them to collect the tax determined. After looking at the figures the tribunal agreed that the difference in the figures determined and the actual ones “was so striking that some further explanation” was necessary. The representative having made the point HMRC were duty bound to find out if they were...
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