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Ithell and another (TC1029)
Following a compliance review HMRC decided to cancel the appellant’s gross payment status under FA 2004 s 66(1). The taxpayers appealed to the First-tier Tribunal.
The issues included:
- whether HMRC had given the taxpayers proper notice to state the reasons for cancellation before cancelling the appellant’s registration for gross status; and
- whether the appellants had a reasonable excuse for the alleged compliance failures under FA 2004 Sch 11 para 4.
The tribunal heard the appellants had made a substantial profit in the year ended 31 August 2007 and following their accountants advice had issued a cheque payable to HMRC which both balanced the payment for 2007/08 and partly paid 2008/09.
It was however unclear how...
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