Ahmed v Revenue and Customs (Income Tax and Capital Gains Tax – Information Notice Made Up of Text of Two Earlier Notices): FTTTx 17 Aug 2020

INCOME TAX AND CAPITAL GAINS TAX – information notice made up of text of two earlier notices – penalty for failure to comply – statutory deadline for issuance of penalties – whether HMRC can refresh that deadline by reissuing the notice -held, no – penalty invalid to the extent that related to requirements on first notice – in relation to the other requirements, HMRC failed to meet their burden of proof – appeal allowed

Citations:

[2020] UKFTT 337 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 23 March 2022; Ref: scu.654080