Tax Journal

Daniel Pittack v HMRC

30 July 2014

Hearing in the absence of the taxpayer and scope of an information notice

In Daniel Pittack v HMRC (TC03793 – 9 July 2014), the FTT found that a hearing could proceed in the absence of the taxpayer and that an information notice was too wide.

Mr Pittack had appealed against an information notice and the penalties imposed for non-compliance with the notice. He had requested the postponement of the hearing on numerous occasions on the ground of ill-health, as he had a heart condition.

The hearing was finally listed for 9 April 2014 – it had first been listed on 11 June 2012. ...

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