.png)
.png)
K Betts (TC2824)
The taxpayer claimed in his 2008/09 tax return that he was neither resident nor ordinarily resident having emigrated to Gibraltar in March 2008.
He sold his car at the time and tried to dispose of his home but had to let it instead because of poor market conditions. He owned another property in the UK in which his daughter lived.
HMRC required other information which the taxpayer supplied except for his bank building society and credit card statements. The department issued a notice under FA 2008 Sch 36 for the missing documents. The taxpayer appealed.
The Revenue was relying on condition B in para 21(6) that there was reason to suspect the taxpayer had income on which tax would be due.
The First-tier Tribunal found the condition was not satisfied: the tax authority admitted that none of the information it held gave reason to suspect...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
