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W Maxwell v HMRC

In the Northern Ireland case of W Maxwell v HMRC (TC02849 – 5 September) an individual (M) failed to submit returns for 2006/07 and 2007/08. In 2009 HMRC issued determinations. In July 2012 M submitted the returns showing a lower tax liability. In August 2012 he submitted a claim for special relief under TMA 1970 Sch 1AB stating that he had relied on his previous accountant to submit the returns but that accountant had been in poor health (and had died in June 2012). HMRC rejected the claim but the First-tier Tribunal allowed M’s appeal. Judge Rankin found that M had believed that his previous accountant was ‘handling his affairs in a correct manner’ and ‘was unaware of his agent’s serious medical condition’. He held that the conditions of TMA 1970 Sch 1AB para 3A(4) were satisfied.

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