No reason to set aside earlier decision

On 24 February the First-tier Tribunal dismissed the taxpayer’s appeal against a penalty for failing to notify liability to the high income child benefit charge. In March the taxpayer applied to the tribunal to set aside the decision.

In his letter the taxpayer – who had not been present at the first hearing – said he had not realised his physical presence would have made a ‘significant difference’. He explained he had been unable to attend because the notice of the hearing was too short to allow him to take time off work. Further were the phone transcripts read in context they would settle the matter ‘once and for all’ – he did not accept the tribunal's findings that the phone calls did not give rise to a reasonable excuse. He added that he had not received HMRC’s letters; he had not...