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K Betts v HMRC

In K Betts v HMRC (TC02824 – 22 August) a company director (B) submitted a tax return claiming not to be resident or ordinarily resident in the UK after March 2008. HMRC sought further information from B and subsequently issued a notice under FA 2008 Sch 36 para 1 seeking the production of bank building society and credit card statements. B appealed. The First-tier Tribunal allowed his appeal finding that the requirements of FA 2008 Sch 36 para 21 had not been satisfied. Judge Perez held that HMRC had not given a formal notice of enquiry under para 21(4) and that although B had drawn a substantial dividend during 2008/09 there was no reason to suspect that ‘an amount that ought to have been assessed to relevant tax for the chargeable period’ had not been assessed within para 21(6).

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