In S Hurst v HMRC [2019] UKFTT 286 (1 May 2019) the FTT found that HMRC could not issue a valid notice to file in circumstances where it knew the amounts of tax owed by the taxpayer.
Mr Hurst appealed against penalties imposed for the late filing of his self-assessment return. He contended that it was not necessary for him to file a return as he had been in full time employment since 2012 with no income other than salary and benefits from his employment details of which were available to HMRC from his P60 and P11D and sundry interest details of which were available to HMRC via financial institutions.
The FTT noted that in Goldsmith [2018] UKFTT 5 the tribunal had held that using the self-assessment system to collect unpaid tax from a person within the PAYE system was inappropriate and penalties imposed...
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