I Menzies v HMRC

In I Menzies v HMRC (TC02775 – 12 July) an employee (M) lodged an appeal in February 2009 against a notice from HMRC rejecting a claim to seafarers’ earnings deduction. In April 2009 M moved to the USA without informing HMRC. On 29 April 2009 HMRC wrote to M’s UK address stating that following the introduction of the new tribunal system ‘you have until 18 May 2009 to have requested either an independent review of your appeal by HMRC or have made an application directly to the Tribunal Service’. On 27 May 2009 HMRC again wrote to M’s UK address purporting to agree the appeal. In March 2012 M returned to the UK. In December 2012 M wrote to HMRC stating that he was appealing against the tax allegedly owed. HMRC treated this as an appeal against their letter of 27 May 2009 ...