In C Grinyer v HMRC [2020] UKFTT 64 (TC) (3 February) the FTT rejected the taxpayer’s appeal. HMRC was entitled to enquire into an individual’s tax return including his claim for loss relief relating to a partnership without enquiring into the partnership tax return.
In A Morton v HMRC [2020] UKFTT 73 (TC) (7 February) permission for late appeal was denied. Innocent error (when not properly submitting the return online) was not a reasonable excuse even if no tax is due and even if the taxpayer’s compliance record was exemplary until then.
In S Sutton v HMRC [2020] UKFTT 74 (TC) (7 February) permission for late appeal was denied. Reliance on another and insufficiency of funds did not amount to reasonable excuse....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In C Grinyer v HMRC [2020] UKFTT 64 (TC) (3 February) the FTT rejected the taxpayer’s appeal. HMRC was entitled to enquire into an individual’s tax return including his claim for loss relief relating to a partnership without enquiring into the partnership tax return.
In A Morton v HMRC [2020] UKFTT 73 (TC) (7 February) permission for late appeal was denied. Innocent error (when not properly submitting the return online) was not a reasonable excuse even if no tax is due and even if the taxpayer’s compliance record was exemplary until then.
In S Sutton v HMRC [2020] UKFTT 74 (TC) (7 February) permission for late appeal was denied. Reliance on another and insufficiency of funds did not amount to reasonable excuse....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
