In T Mahood v HMRC [2019] UKFTT 360 (7 June 2019) the FTT found that Mr Mahood who was unaware of an underpayment made by his employer under PAYE had a reasonable excuse for the late filing of his return.
Since June 2011 Mr Mahood had lived at various addresses having left his previous address at Chesson Road West Kensington which he had shared with his brother since April 2010. He was registered as homeless with Westminster City Council. The FTT found that he had not informed HMRC of his various changes of address as he did not consider there was any need to do so particularly given that they were temporary addresses. His move from Chesson Road was due to a family dispute and this may have contributed to correspondence from HMRC sent to Chesson...
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In T Mahood v HMRC [2019] UKFTT 360 (7 June 2019) the FTT found that Mr Mahood who was unaware of an underpayment made by his employer under PAYE had a reasonable excuse for the late filing of his return.
Since June 2011 Mr Mahood had lived at various addresses having left his previous address at Chesson Road West Kensington which he had shared with his brother since April 2010. He was registered as homeless with Westminster City Council. The FTT found that he had not informed HMRC of his various changes of address as he did not consider there was any need to do so particularly given that they were temporary addresses. His move from Chesson Road was due to a family dispute and this may have contributed to correspondence from HMRC sent to Chesson...
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