In V Vasudeva v HMRC [2018] UKFTT 370 (6 July 2018) the FTT found that an appeal against a penalty for non compliance with an advance payment notice (‘APN’) was in fact in some respects an appeal against HMRC’s exercise of its discretion and was therefore outside the jurisdiction of the Tribunal.
The appellant had been issued with an APN in June 2016 in relation to the tax year 2012/13 and the APN remained unpaid at the time of the hearing. On the same day he was issued an APN in respect of the same trust for the tax year 2013/14. This was however a mistake by HMRC as the appellant received no income from the trust in that year as later on accepted by HMRC.
The Tribunal referred to Nijjar ([2017] UKFTT 175) in which the FTT had expressed the view that Parliament...
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