.png)
.png)
K Jaynes (TC4410)
The taxpayer and his wife formed a partnership in November 2009. It made a loss in 2009/10 which was allocated to the wife.
The following year the partnership made a profit. This was included in the taxpayer’s 2010/11 return which also included a claim for partnership losses from 2009/10.
After the enquiry period closed HMRC discovered that the loss claim was incorrect and issued a discovery assessment.
The taxpayer appealed. He said the returns for 2009/10 and 2010/11 had been completed by a Revenue officer at a meeting with the taxpayer.
He had provided information answered questions and signed the returns. He said that at no point had the officer explained that he was responsible for the return.
...Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
