The First-tier Tribunal allowed the taxpayer’s appeal in Goodall v HMRC [2023] UKFTT 18 (TC).
The FTT stated that the matter was finely balanced but accepted the taxpayer’s statement that he had not received HMRC’s “nudge letter”.
The appellant had a reasonable excuse for not notifying his liability to tax. This was “based on ignorance of the law which is objectively justifiable for this particular taxpayer in his particular circumstances”.
https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08680.html
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