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Dhiren Doshi v HMRC

In Dhiren Doshi v HMRC [2016] UKFTT 5 (6 January 2016) an appeal against daily penalties for non-compliance with information notices was partially allowed.

Mr Doshi contended that he had provided all of the documents and information requested to HMRC and that to the extent that there was any failure to comply with the information notice he had a reasonable excuse for the failure.

The FTT found that Mr Doshi had not provided HMRC with all the information which had been reasonably requested. However the FTT accepted that because of a serious heart condition Mr Doshi had been in no fit state to attend to business matters (including responding to the information notices) from the beginning of February 2014 until he had returned to work (on a part time basis) in May 2014. He had therefore established a reasonable excuse for these failures and...

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