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Other cases that caught our eye

  • A Winfield v HMRC [2020] UKFTT 3 (TC) (penalty for late filing of LTT return and late appeal): This is the first appeal against a decision of the Welsh Revenue Authority to come to a tribunal. The FTT refused the taxpayer’s application for permission to make a late appeal since the taxpayer failed to provide a reason for why the appeal was made two days late. Since this was the first time a decision of the Welsh Revenue Authority had been heard by the FTT even though it wasn't necessary to do so the FTT also considered whether had the FTT allowed the late appeal the taxpayer would have been excused from paying the penalty for having a reasonable excuse. On this point too the FTT decided against the taxpayer.
  • B L Smith v HMRC [2020] UKFTT 2 (TC): This...

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