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Mrs L Jarvis v HMRC

In Mrs L Jarvis v HMRC (TC02160 – 9 August) a married couple carried on business in partnership with the husband as the representative partner. They failed to submit their 2009/10 partnership return and HMRC imposed penalties. The wife lodged appeals contending firstly that the returns had been posted and additionally that because of ill-health she had not taken an active part in the business during 2009. The First-tier Tribunal struck out the appeal. Judge Brannan held that the effect of TMA 1970 s 93A(6)(a) was that only the representative partner had the right to bring an appeal.

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Why it matters: The First-tier Tribunal upheld HMRC’s view that only the representative partner has the right to lodge an appeal.

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