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S Smith and G Smith (TC4535); Camping-on-Tyne (TC4543); Luddington Golf Club Ltd (TC4545)
The following reports concern late appeals by the taxpayers each of which was refused by the First-tier Tribunal.
No co-operation - S Smith and G Smith (TC4535)
The taxpayers a father and son were taxi drivers. In July 2012 HMRC opened enquiries into their self-assessment tax returns. In January 2013 HMRC issued a closure notice with discovery assessments and penalties. The taxpayers’ representative wrote saying his clients wanted to appeal but were not ready to say on what grounds. No information was sent to HMRC so they proceeded with collection. In October 2014 the taxpayers applied to make a late appeal.
The First-tier Tribunal refused the application. The judge said the taxpayers had “notably failed to co-operate with HMRC’s enquiries” over nearly four years. They took action only...
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