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L Volkwyn v HMRC

In L Volkwyn v HMRC [2017] UKFTT 771 (23 October 2017) the FTT found that a taxpayer could not appeal against her own self-assessment.

Ms Volkwyn was a care worker. She had appointed an accountant and he had filed self-assessment tax returns on her behalf for 2005/06 and subsequent tax years on the basis that she was self-employed. Following a change of accountant in July 2015 she was advised by her new accountant that she was an employee; and she appealed against all the assessments on the basis that the amounts she had received should have been treated as net amounts after deduction of income tax and NICs.

The FTT observed that Ms Volkwyn’s accountant had submitted self-assessment returns which are not covered by TMA 1970 s 31(1) and she was too late to amend her returns under TMA 1970 s 9ZA. She therefore had no right of...

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