Martin v Revenue & Customs (INCOME TAX - closure notice and amendment to return) [2019] UKFTT 710 (TC) (02 December 2019)

Martin v Revenue & Customs (INCOME TAX - closure notice and amendment to return) [2019] UKFTT 710 (TC) (02 December 2019)

The Tribunal held that HMRC validly opened an enquiry into the appellant’s 2012/13 tax return under section 9A TMA 1970, and validly issued a closure notice and amendment under section 28A TMA 1970. The appellant failed to raise a substantive challenge to the disallowance of losses in time, and provided no evidence to support entitlement to relief. The burden of proof was on the appellant, not HMRC. HMRC’s conclusions were reasonable and justified. The appeal was dismissed.

Citation
[2019] UKFTT 710 (TC)
Parties
Appellant: Jorg Martin; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
02 December 2019
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax Chamber) Final Judgment
Outcome
Appeal dismissed
Legal Topics
Income Tax, Closure Notice, Amendment to Return, Partnership Loss Relief, Procedural Validity, Jurisdiction
Tax Law Income Tax Closure Notice Amendment to Return Partnership Loss Relief Procedural Validity Jurisdiction

Case Brief

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Parties

Jorg Martin

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax Chamber) Final Judgment

Legal Issues

  1. 1 Validity of HMRC's section 9A TMA 1970 enquiry into 2012/13 tax return
  2. 2 Validity of HMRC's closure notice and amendment to return
  3. 3 Jurisdictional scope of section 9A TMA 1970

Ratio Decidendi

The Tribunal held that HMRC validly opened an enquiry into the appellant’s 2012/13 tax return under section 9A TMA 1970, and validly issued a closure notice and amendment under section 28A TMA 1970. The appellant failed to raise a substantive challenge to the disallowance of losses in time, and provided no evidence to support entitlement to relief. The burden of proof was on the appellant, not HMRC. HMRC’s conclusions were reasonable and justified. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • HMRC’s closure notice and amendment to 2012/13 return upheld
  • No substantive challenge to disallowance of losses permitted