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17 August 2015
J Clark (TC4509)
HMRC raised assessments on the taxpayer for the six years from 2002/03 resulting in a total tax liability of £17 780.
The taxpayer appealed. The issue for the First-tier Tribunal was whether it was “unconscionable” for the Revenue to seek payment of the tax given the circumstances of the taxpayer.
The taxpayer who was dyslexic and had serious learning difficulties said his wife dealt with correspondence. She registered him as a self-employed painter and decorator in 2003. He worked about three days a week but ceased in March 2004 and restarted in 2013.
In the intervening years he occasionally worked as an employee. The taxpayer and his wife separated in 2003 and she died in 2013. In 2006 there was a fire at his house and he could not...
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