In Dundas Heritable v HMRC [2018] UKFTT 244 (30 April 2018) the FTT found that claims for capital allowances submitted late had become valid as a result of HMRC’s enquiries.
Dundas ran public houses and bars. In its tax return for the year to 31 March 2012 received by HMRC in February 2015 it had included a claim for capital allowances which should have been lodged by 31 March 2014. Similarly its tax return for the period to 31 March 2013 received by HMRC in November 2015 included a claim for capital allowances which should have been lodged by 31 March 2015. Both returns were submitted late (FA 1998 Sch 18 para 82(1)(a)). HMRC had opened enquiries in relation to capital allowances and the issue was the time limit for the capital allowances claims and more specifically whether HMRC’s enquiries had extended...
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In Dundas Heritable v HMRC [2018] UKFTT 244 (30 April 2018) the FTT found that claims for capital allowances submitted late had become valid as a result of HMRC’s enquiries.
Dundas ran public houses and bars. In its tax return for the year to 31 March 2012 received by HMRC in February 2015 it had included a claim for capital allowances which should have been lodged by 31 March 2014. Similarly its tax return for the period to 31 March 2013 received by HMRC in November 2015 included a claim for capital allowances which should have been lodged by 31 March 2015. Both returns were submitted late (FA 1998 Sch 18 para 82(1)(a)). HMRC had opened enquiries in relation to capital allowances and the issue was the time limit for the capital allowances claims and more specifically whether HMRC’s enquiries had extended...
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