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Other cases that caught our eye: 3 March 2020

VAT surcharge and reasonable excuse

In Mirencliff Ltd [2020] UKFTT 87 (TC) (13 February 2020) the FTT found that the taxpayer had reasonable excuse because the company had been subject to a substantial fraud by its employees and it had taken the company time to trade out of the resulting financial position.

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Reasonable excuse

In P Hayes [2020] UKFTT 0092 (TC) (17 February 2020) the FTT considered what happens if an important letter gets lost in the post. Here the taxpayer had written to HMRC to claim enhanced protection following the pension reforms in 2006. HMRC had no trace of receiving it and therefore denied him the protection. All of the evidence pointed to the fact that the letter had been sent. HMRC refused to give effect to the claim and argued that because the taxpayer had not followed matters up when he didn’t receive an...

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