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JG Taylor (Executor of J Taylor deceased) v HMRC

In JG Taylor (Executor of J Taylor deceased) v HMRC (TC02866 – 26 September) the executor of an accountant (T) opted to use the form R27 procedure rather than to submit a tax return giving details of T’s income. After receiving the completed form R27 HMRC issued a calculation showing a small repayment due which they duly made. T’s executor sought to lodge an appeal contending that the repayment was inadequate. HMRC applied for the appeal to be struck out on the grounds that the calculation was not an assessment and there was no right of appeal against it. The First-tier Tribunal accepted this contention and struck out the appeal applying Judge Bishopp’s decision in Prince v HMRC (2012 SFTD 786). Judge Porter observed that the executor would have a statutory right of appeal if he filed a self-assessment return.

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