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The taxpayer was a self-employed singer/songwriter and musician. In 2008-09 he moved to the US and worked there paying US tax. He returned to the UK in 2011-12. He appointed an accountant but because he was touring fell behind in sending information.
Eventually in April 2014 the accountant tried to file the taxpayer’s 2011-12 and 2012-13 returns but was unable to do so because HMRC had removed the taxpayer from the self-assessment system. The accountant wrote to HMRC that there was ‘no evidence’ that it had notified the taxpayer or the accountant of this action and it left the taxpayer with ‘effective failure to notify liability under TMA 1970 s 7’.
HMRC issued penalties for deliberate failure to notify chargeability and the taxpayer appealed.
The First-tier Tribunal found that HMRC had not notified the taxpayer of his removal from self assessment. Referring to Tooth...
