In D Heaven v HMRC [2017] UKFTT 543 (5 July 2017) the FTT found that inaccuracies in a return had been deliberate.
Mrs Heaven appealed against assessments to income tax and Class 4 NICs for the years 2008/09 and 2009/10 and a closure notice which related to deposits totalling £20 443.47 made between June 2009 and January 2010 to an account in her name with Nationwide Building Society. She also appealed against penalties which had been assessed on the basis that her behaviour in relation to the related inaccuracies in her tax returns was deliberate; and in the case of the penalties assessed in relation to disallowed expenses that it was deliberate and concealed.
The FTT noted that HMRC’s assessment of the sums deposited in the Nationwide account was prima facie reasonable so that the burden of proof was on Mrs Heaven to show...
