Scott v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs): FTTTx 27 Aug 2015

FTTTx INCOME TAX – HMRC determinations for 2006-07 and 2007-08 – Appellant’s Self-Assessment returns filed out of time to displace determinations – Illness and Death of previous accountant – Claim for Special Relief – Schedule 1AB Taxes Management Act 1970 – Nature of the Tribunal’s jurisdiction – Maxwell v HMRC [2013] UKFTT 459 (TC) and Currie v HMRC [2014] UKFTT 882 (TC) considered – Decision to disallow special relief – Decision upheld on review – Whether unreasonable in a judicial review sense – Held, Yes – Appeal allowed

[2015] UKFTT 420 (TC)
Bailii
England and Wales

Income Tax

Updated: 03 January 2022; Ref: scu.552001