Rosenbaum (dec’d) v HMRC [2013] UKFTT 495 (TC)
March 2014 #137The appellant filed a paper tax return late and was liable to a penalty but appealed, arguing that it was merely intended to be a copy of a tax return subsequently filed online and in time. The respondent’s proposition was accepted that a subsequent online timely filing of a tax return by 31 January did not relieve a taxpayer, who had filed a valid paper tax return after 31 October, from a penalty. However, although the nature of the paper document which had been filed was in dispute and central to the issues between the parties, the respondent, on whom the burden of proof lay, fai...
Taylor (dec’d) v HMRC [2013] UKFTT 483 (TC)
March 2014 #137Mr 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...
Behague v HMRC [2013] UKFTT 596 (TC)
March 2014 #137HMRC opened an enquiry into Mr Behague’s (the appellant) self-assessment return and issued a notice to the appellant under para 1 of sch 36 of the Finance Act 2008. This notice requested the provision, to HMRC, of a client engagement letter and a report issued to the appellant by his solicitors. The appellant appealed this notice and claimed legal professional privilege (LLP) applied to the documents.
HMRC accepted that communications between a solicitor and his client were privileged to the extent they related to the giving or obtaining of legal advice, however HM...