Market leading insight for tax experts
View online issue

V Vasudeva v HMRC

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...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

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.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.