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Deliberate failure to declare trading income

29 July 2023
Issue: 4900 / Categories: Tax cases
V Milasenco (TC8861)

In 2014 after an enquiry HMRC concluded the taxpayer was trading online through an eBay account. As a result it raised assessments to income tax for tax years 2009-10 to 2012-13 in relation to that activity and registered the taxpayer for self assessment from tax year 2013-14. His returns for 2013-14 to 2015-16 declared income from employment as a security officer but none from self-employment. He told HMRC that for the year 2016-17 because he had no income from self-employment he was not required to submit a self-assessment return.

In 2017 HMRC opened an enquiry into the taxpayer’s 2014-15 return and again found that he continued to an eBay trader. It raised assessments for the years 2013-14 to 2016-17 as well as penalties. The taxpayer appealed saying his eBay account had been hacked and this resulted in unauthorised transactions.

The First-tier Tribunal was satisfied...

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