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A O Clarke v HMRC

In A O Clarke v HMRC [2018] UKFTT 123 (9 March 2018) the FTT found that an appeal could not be reinstated and that the decision did not require anonymisation in order to protect the reputation of the taxpayer’s adviser.

Mr Clarke had appealed against four assessments to underpaid income tax as well as a VAT assessment and a VAT civil evasion penalty. Various directions to deliver documents were not complied with and the appeals were struck out. Mr Clarke now appealed against the FTT’s decision not to reinstate the income tax appeal and applied for reinstatement of the VAT appeal.

The FTT observed that the delay in seeking reinstatement was significant; nearly 18 months. It was serious not only because it would add significantly to the time required to resolve the appeal but also because it reversed HMRC’s legitimate expectations which must have arisen from Mr Clarke’s...

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