In C Grinyer v HMRC [2020] UKFTT 64 (TC) (3 February) the FTT rejected the taxpayer’s appeal. HMRC was entitled to enquire into an individual’s tax return including his claim for loss relief relating to a partnership without enquiring into the partnership tax return.
In A Morton v HMRC [2020] UKFTT 73 (TC) (7 February) permission for late appeal was denied. Innocent error (when not properly submitting the return online) was not a reasonable excuse even if no tax is due and even if the taxpayer’s compliance record was exemplary until then.
In S Sutton v HMRC [2020] UKFTT 74 (TC) (7 February) permission for late appeal was denied. Reliance on another and insufficiency of funds did not amount to reasonable excuse. The FTT said (at para 34): ‘As regards the...
