Late filing andimportance of evidence: How do you prove a negative? That was the crux of the dispute in N Burley v HMRC[2023] UKFTT 59 (TC) (17 January 2022). The taxpayer was issued with a number of penalties totalling over £250 000 for non-payment of tax but claimed that he had not received the notices. In contrast to the situation in other appeal cases HMRC had good evidence here to prove that the notices had been posted. The burden then shifted to the taxpayer to prove that he had not received them. He signally failed to do this. His evidence was described as ‘not credible’ and it is clear that the FTT entertained significant concerns about the arguments that he was putting forward. Other correspondence from HMRC was posted to the same address and had been received. The judge made a pertinent comment which...
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Late filing andimportance of evidence: How do you prove a negative? That was the crux of the dispute in N Burley v HMRC[2023] UKFTT 59 (TC) (17 January 2022). The taxpayer was issued with a number of penalties totalling over £250 000 for non-payment of tax but claimed that he had not received the notices. In contrast to the situation in other appeal cases HMRC had good evidence here to prove that the notices had been posted. The burden then shifted to the taxpayer to prove that he had not received them. He signally failed to do this. His evidence was described as ‘not credible’ and it is clear that the FTT entertained significant concerns about the arguments that he was putting forward. Other correspondence from HMRC was posted to the same address and had been received. The judge made a pertinent comment which...
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