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Room 101 – visit two
Key points
- In 2017 Mr Winston was faced with an enquiry into his tax affairs for two consecutive tax years.
- He and his wife owned rental properties and they disclosed a withdrawal of capital from their rental income in the white space of their tax returns.
- After an enquiry HMRC refused to allow the interest deduction so the case went to the First-tier Tribunal.
- Two weeks before the tribunal date HMRC withdrew its discovery assessment against Mrs Winston’s tax for the first year in question because it knew it had little chance of success.
- Winston withdrew his appeal and the only real avenue open to Winston to challenge HMRC’s behaviour in relation to their own guidance is now judicial review.
Avid Taxation readers will recall that I first wrote about my client Winston and his trouble with HMRC in ‘Room 101’ (Taxation...
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