In I Gill v HMRC [2022] UKFTT 358 (TC) (5 October 2022) the First-tier Tribunal (FTT) brought a long running dispute between the taxpayer and HMRC to a close by striking out her appeals against tax and interest charges and not admitting her late appeals against late filing penalties.
The taxpayer traded as a fashion designer. Her dispute with HMRC had already included a previous FTT decision in 2015 and an unsuccessful judicial review application in 2017. In 2019 she submitted an online appeal form including numerous appeals against tax interest and penalties for 2008/09 to 2011/12 and 2013/14 to 2016/17. The FTT considered the appeals in four categories.
The first category consisted of appeals against discovery assessments and a closure notice for 2008/09 to 2011/12. The taxpayer argued that she should be allowed deductions for professional fees incurred between 2013 and 2017 in...
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In I Gill v HMRC [2022] UKFTT 358 (TC) (5 October 2022) the First-tier Tribunal (FTT) brought a long running dispute between the taxpayer and HMRC to a close by striking out her appeals against tax and interest charges and not admitting her late appeals against late filing penalties.
The taxpayer traded as a fashion designer. Her dispute with HMRC had already included a previous FTT decision in 2015 and an unsuccessful judicial review application in 2017. In 2019 she submitted an online appeal form including numerous appeals against tax interest and penalties for 2008/09 to 2011/12 and 2013/14 to 2016/17. The FTT considered the appeals in four categories.
The first category consisted of appeals against discovery assessments and a closure notice for 2008/09 to 2011/12. The taxpayer argued that she should be allowed deductions for professional fees incurred between 2013 and 2017 in...
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