Revell v HMRC [2016] UKFTT 97 (TC)

Wills & Trusts Law Reports | Summer 2017 #168

On 10 December 2014, HMRC purported to close an enquiry into the appellant’s self-assessment for the year 2008/2009 by making amendments to the return so as to increase the tax due for that year to £16,518.60. The appellant appealed this decision principally on the basis that HMRC had failed properly to serve on him a request to file a self-assessment return.

HMRC had carried out a reconciliation of the appellant’s PAYE records showing a significant underpayment. HMRC sent a self-assessment return to what it thought was the appellant’s last known address. He did ...