Taylor (dec’d) v HMRC [2013] UKFTT 483 (TC)

March 2014 #137

Mr J G Taylor was appointed as the executor of his father’s estate. HMRC wrote to Mr Taylor and asked him whether he wished to complete a full return or complete a form R27 to deal with his father’s final tax affairs. Mr Taylor chose to complete a form R27 and returned this. Correspondence between the parties ensued and three calculations were issued. Each was headed as a ‘calculation’. Mr Taylor was unhappy with the final calculation and appealed to the tribunal.

HMRC submitted that there was no appealable decision as the figures were calculations not for...