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Struck out

05 November 2012
Issue: 4378 / Categories: Tax cases , Admin

A Churchill v HMRC (TC02328)

The taxpayer received a large termination payment in 2007/08 which he declared on his self assessment tax return for the year.

HMRC omitted to include the sum in their assessment until a further assessment was issued in November 2010.

The taxpayer appealed on the grounds the assessment was time-barred under TMA 1970 s 9ZB. He also noted the decision in Michael Prince v HMRC (TC1852) and the possible application of extra-statutory concession (ESC) A19.

The Revenue applied for the appeal to be struck out on the grounds the assessment was based on information contained in a return and had been made within the statutory time limit. Consequently the appeal had no prospect of success claimed the department.

The First-tier Tribunal accepted the argument and struck out the appeal. Section 9ZB applied where there was a correction or an amendment to a return by HMRC.

This was...

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