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Assessments raised to coerce taxpayer into co-operating

09 September 2019
Issue: 4711 / Categories: Tax cases
S Cussens (TC7337)

HMRC issued assessments for the years 2004-05 to 2015-16 to the taxpayer. The tax due was £272 840. It also imposed penalties for the years 2009-10 to 2015-16. It alleged to have made a discovery that the taxpayer had failed to declare trading profits from a second-hand car business for each of those years. 

The taxpayer appealed.

The department began its enquiry in April 2017 but the taxpayer according to the First-tier Tribunal report ‘was less than co-operative’ and failed to produce adequate documentation. However at the appeal hearing he and his father provided an explanation. They said the taxpayer had permanent and debilitating ill health that stopped him working. He received enhanced employment and support allowance from the Department for Work and Pensions which is paid to people who are unfit to work because of physical or mental impairments. 

The tribunal said it was apparent that the taxpayer ‘lacked...

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