C Rowledge v HMRC

Cathya Djanogly

In C Rowledge v HMRC [2016] UKFTT 556 (5 August 2016) the FTT granted an extension to appeal over a year after the deadline.

Ms Rowledge had purchased a property and it had been occupied by her brother until she had sold it to him. HMRC had issued an information notice (FA 2008 Sch 36) and a penalty for non-compliance with the notice but Ms Rowledge claimed that she had not received either of those documents. HMRC had then issued a notice of assessment to CGT on the sale in July 2013 and Ms Rowledge had written to HMRC in November 2014 asking it to review the position. HMRC had replied in January 2015 that the time limit to appeal against the assessment had expired 30 days after it had been sent.

The FTT noted the following facts:

· Ms Rowledge had purchased the flat for her...

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