Market leading insight for tax experts
View online issue

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).


If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.