Properties must be sold to pay tax liability

In 2012 HMRC assessed the taxpayer to VAT income tax and capital gains tax and issued penalties in relation to various property transactions. He applied to make a late appeal in February 2017 but the First-tier Tribunal did not permit it (TC6689) other than in relation to two assessments which HMRC withdrew and then adjusted the tax due.

HMRC later sought an order from the courts that some of the taxpayer’s properties should be sold so the outstanding liability could be paid. The taxpayer said the default judgment should be set aside and that HMRC would be unjustly enriched because the tax assessed was more than the actual amount that would have been due had he provided full information to the department earlier.

The High Court did not accept the taxpayer’s claims. The First-tier Tribunal had refused permission to the taxpayer to appeal...