In this month’s briefing, Andrew Goldstone and Jeffrey Lee (Mischcon de Reya) review the key developments in the private client arena, including the recent decisions in Scott, Blackwell, Ames, Fountain and HCS Trustees.
HMRC [2015] UKFTT 0420 the taxpayer filed his self-assessment returns late. By then HMRC had already issued determinations and his only recourse from those determinations was the special relief regime. The taxpayer made a formal request for special relief on the basis that his returns were late ‘due to the serious sickness over a prolonged period and subsequent death of his previous accountant’. He also argued that the determinations were excessive in relation to the...
