In J Kellett v HMRC [2018] UKFTT 0130 (12 March 2018) the FTT found that HMRC had not acted unreasonably when not accepting the taxpayer’s statement as sufficient evidence.
HMRC had issued a penalty to Mr Kellett on the basis that it had sent him a follower notice under FA 2014 s 208 and that he had not taken the necessary corrective action in the specified time. Mr Kellett had appealed on the ground that he had no record of the notice.
On 20 December 2017 HMRC had sent a witness statement to Mr Kellett’s advisers which addressed the issue of the dispatch of the following notice; and on 2 February 20 2017 Mr Kellett’s advisers had sent two witness statements to HMRC which addressed the question of the receipt of the follower notice. HMRC had then written to Mr Kellett to withdraw its opposition to the...
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