In Mr and Mrs B v HMRC (TC03395 – 13 March 2014) the FTT held that the taxpayers were not entitled to prevent the publication of their names as deliberate defaulters.
Mr and Mrs B had been negotiating with HMRC in relation to the imposition of a penalty for deliberate inaccuracy and they had tried to ensure that their names would not be published. Although the tribunal accepted the taxpayers’ evidence that the matter of publication of their names was at the ‘forefront of their minds’ when they accepted HMRC’s offer of settlement the tribunal found that this was not apparent from their letter to HMRC. The tribunal therefore concluded that a valid contract on the objective terms set out in the review letter was reached.
The taxpayers were appealing out of time and the tribunal suspected that the only reason for the appeal was that the...
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In Mr and Mrs B v HMRC (TC03395 – 13 March 2014) the FTT held that the taxpayers were not entitled to prevent the publication of their names as deliberate defaulters.
Mr and Mrs B had been negotiating with HMRC in relation to the imposition of a penalty for deliberate inaccuracy and they had tried to ensure that their names would not be published. Although the tribunal accepted the taxpayers’ evidence that the matter of publication of their names was at the ‘forefront of their minds’ when they accepted HMRC’s offer of settlement the tribunal found that this was not apparent from their letter to HMRC. The tribunal therefore concluded that a valid contract on the objective terms set out in the review letter was reached.
The taxpayers were appealing out of time and the tribunal suspected that the only reason for the appeal was that the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
