Maxwell v Revenue & Customs [2013] UKFTT 459 (TC) (27 August 2013)

Maxwell v Revenue & Customs [2013] UKFTT 459 (TC) (27 August 2013)

The Tribunal found that the appellant acted appropriately by engaging an agent and was unaware of the agent’s incapacity. The appellant satisfied all statutory conditions for special relief, making it unconscionable for HMRC to pursue the determinations.

Citation
[2013] UKFTT 459 (TC)
Parties
Appellant: William Maxwell; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
27 August 2013
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed
Legal Topics
Income Tax, Special Relief, Overpayment Relief, Self Assessment, Unconscionability
Tax Law Income Tax Special Relief Overpayment Relief Self Assessment Unconscionability

Case Brief

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Parties

William Maxwell

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant is entitled to special relief under Schedule 1AB Taxes Management Act 1970 due to unconscionability arising from the illness and death of his previous accountant

Ratio Decidendi

The Tribunal found that the appellant acted appropriately by engaging an agent and was unaware of the agent’s incapacity. The appellant satisfied all statutory conditions for special relief, making it unconscionable for HMRC to pursue the determinations.

Court Disposition

Appeal allowed

Orders

  • The appeal against both HMRC determinations is allowed.