Here are some recent tax cases with the summary outcome if you would like to know more or if it possibly affects you please contact me at sasha@redtulips.co.uk
Spencer v Revenue and Customs [2023] UKFTT 660 (TC)
Taxpayer did not meet the criteria for being a ‘qualifying person’ for SEISS purposes
Hamill v Revenue and Customs [2023] UKFTT 451 (TC)
Individual was not entitled to Coronavirus support payments as self-employment had ended
Futcher v Revenue and Customs [2022] UKFTT 401 (TC)
Taxpayer deliberately failed to file tax return on time to delay HMRC being aware of tax liability
Diball v Revenue and Customs [2023] UKFTT 00657 (TC)
Non-receipt of an ‘awareness’ letter about the HICBC ( High Income Child Benefit Charge ) did not amount to a reasonable excuse for failing to notify the charge
Monks v Revenue and Customs [2023] 00853 (TC)
Tax return enquiry notice was not received by the taxpayer and was therefore invalid but an information notice was confirmed
Barrett v Revenue and Customs [2023] UKFTT 902 (TC)
HMRC’s ‘nudge’ letters about HICBC sent to taxpayer’s previous address amounted to a reasonable excuse for penalty purposes
Kotpat v Revenue and Customs [2022] UKFTT 117 (TC)
HMRC assessments upheld for undisclosed bank account and suppressed cash takings of restaurant
