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Donald Fitzroy Currie v HMRC

In Donald Fitzroy Currie v HMRC [2014] UKFTT 882 (10 September 2014) the FTT found that the conditions for ‘special relief’ against a determination by HMRC were not satisfied.

Mr Currie had failed to submit his self-assessment returns for the years 2005/06 2006/07 and 2007/08. At the time the returns were eventually filed Mr Currie was out of time to displace determinations issued by HMRC. He claimed ‘special relief’ under TMA 1970 Sch 1AB para 3A. ‘Special relief’ applies where it would be ‘unconscionable’ ‘in the opinion of the Commissioners’ for HMRC to recover the relevant amount.

Firstly the FTT had to decide whether its jurisdiction was limited to deciding whether HMRC’s opinion that para 3A did not apply was unreasonable or whether it could decide whether the ‘unconscionable’ condition was satisfied.

Referring in particular to John Dee [1995] STC 941 and Pegasus Birds [1999] STC...

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