Rosenbaum, Executor of The Estate of v Revenue and Customs: FTTTx 19 Sep 2013

FTTTx PROCEDURE – HMRC’s application to set aside decision in respect of a penalty for late return – paragraph 3 Schedule 55 Finance Act 2009 – alleged late submission of paper tax return followed by timely submission of online return – whether paper tax return a valid return – onus of proof in relation to penalties – no evidence that a valid paper return filed – appeal allowed – HMRC supply further evidence after decision communicated to parties- application by HMRC to set decision aside under Rule 38 of the Tribunal Rules

Citations:

[2013] UKFTT 495 (TC)

Links:

Bailii

Statutes:

Finance Act 2009 S55.3

Jurisdiction:

England and Wales

Taxes Management

Updated: 19 September 2022; Ref: scu.516307