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D Goldsmith v HMRC

Our pick of this week's cases

In D Goldsmith v HMRC [2018] UKFTT 5 (3 January 2018) the FTT found that HMRC had been wrong to issue a notice to file a return under TMA 1970 s 8 in circumstances where it already knew the tax due so that no penalties for late filing could be imposed.

This appeal had been stayed behind Donaldson [2016] EWCA Civ 761. As Donaldson had been heard and decided by the Court of Appeal and leave to appeal to the Supreme Court had been denied the appeal had proceeded.

Mr Goldsmith received employment income as well as an employment and support allowance (ESA). HMRC had sent him ‘unpaid income tax letters’ and he had started paying the shortfall but had stopped doing so. HMRC eventually issued a notice to file a return and entered Mr Goldsmith’s details on its...

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