.png)
.png)
F Johnston (TC6238)
Were notices to file correctly addressed?
In July 2011 the taxpayer and her husband emigrated to Australia. At the time she was not in self assessment. They jointly owned a property in the UK which they let although no UK tax was due on the rents. For the first 17 months in Australia the couple lived in rented accommodation before moving to their current address.
HMRC issued penalties under FA 2009 Sch 55 for the taxpayer’s failure to submit returns for the years 2012-13 to 2014-15. She appealed saying she had not received the notices to file.
The First-tier Tribunal found that HMRC could not prove it had issued notices to file to the taxpayer. It had not supplied a printout of the address record it ‘undoubtedly...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
