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Jurisdiction over HMRC’s refusal to accept returns

22 January 2019
Issue: 4680 / Categories: Tax cases

J Huntley (TC6893)

The taxpayer had run a shop since 1996-97 but had not filed tax returns despite HMRC having sent him notices to file. In September 2013 HMRC made discovery assessments for the years 1996-97 to 2011-12. He appealed. In November HMRC imposed penalties against which the taxpayer lodged a late appeal. After a review HMRC upheld the assessments but discharged or reduced the penalties.

The taxpayer took no action so HMRC initiated a bankruptcy petition.

In July 2016 he submitted tax returns for the years 2008-09 to 2011-12. In November 2016 he lodged returns for the years 1996-97 to 2007-08.

HMRC decided not to accept the returns although it did accept one for 2012-13.


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