In Dr Montshiwa Doug Montshiwa v HMRC [2015] UKFTT 544 (26 October 2015) the FTT found that HMRC’s decision not to grant special relief had been unreasonable.
This case concerned a claim for recovery of overpaid tax under TMA 1970 Sch 1AB; and in particular whether it would be ‘unconscionable’ under para 3A(4) for HMRC to recover the amount of £17 121 it claimed was owed by Dr Montshiwa in tax and associated penalties.
The FTT noted that its jurisdiction was limited to considering in the judicial review sense whether the officer’s decision had been unreasonable. It also observed that whether or not the reviewing officer had made a reasonable decision should be looked at in light of the information that was available to him; and this should not be affected by information which had become available subsequently.
HMRC had accepted that the...
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In Dr Montshiwa Doug Montshiwa v HMRC [2015] UKFTT 544 (26 October 2015) the FTT found that HMRC’s decision not to grant special relief had been unreasonable.
This case concerned a claim for recovery of overpaid tax under TMA 1970 Sch 1AB; and in particular whether it would be ‘unconscionable’ under para 3A(4) for HMRC to recover the amount of £17 121 it claimed was owed by Dr Montshiwa in tax and associated penalties.
The FTT noted that its jurisdiction was limited to considering in the judicial review sense whether the officer’s decision had been unreasonable. It also observed that whether or not the reviewing officer had made a reasonable decision should be looked at in light of the information that was available to him; and this should not be affected by information which had become available subsequently.
HMRC had accepted that the...
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