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
Related content from Claritax Books
In Tax Appeals – Law and Practice at the FTT, tax barrister Keith Gordon analyses some 500 precedents to show how the FTT rules are applied in practice, and how taxpayers may use the tribunal system for appealing against tax decisions.
