Other cases that caught our eye: 2 February 2023

Late filing and importance of evidence: How do you prove a negative? That was the crux of the dispute in N Burley v HMRC [2023] UKFTT 59 (TC) (17 January 2022). The taxpayer was issued with a number of penalties totalling over £250 000 for non-payment of tax but claimed that he had not received the notices. In contrast to the situation in other appeal cases HMRC had good evidence here to prove that the notices had been posted. The burden then shifted to the taxpayer to prove that he had not received them. He signally failed to do this. His evidence was described as ‘not credible’ and it is clear that the FTT entertained significant concerns about the arguments that he was putting forward. Other correspondence from HMRC was posted to the same address and had been received. The judge made a pertinent comment which...

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.