In Sonia Neeru Sehgal v HMRC (TC03055 – 19 November 2013) Mrs Seghal claimed that a tax return had been submitted fraudulently on her behalf. The shares in a company she had co-owned with her ex-husband had been disposed of and a return declaring the taxable gain as well as the corresponding cheque for payment of the tax had been sent to HMRC.
The payment of the tax had been funded by a loan taken out by her then husband in her name. Furthermore although the sale proceeds had reached the joint bank account she held with her husband they had immediately been transferred to another account inaccessible to her. She had in the meantime been ‘forced’ to repay the loan and had written to HMRC on several occasions claiming that she was entitled to a repayment of the tax.
The FTT found in favour of HMRC:...