UKFTT 55 (2009) McCrae v HMRC

Late appeals and HMRC amendments of Self Assessments - HMRC won

Case Summary:

Mrs McCrae was under investigation by HMRC. Her agent submitted late appeals against assessments and penalty determinations. The First Tier Tribunal found there was no reasonable excuse for lateness and refused them.

Then in time appeals were heard and HMRC’s assessments were approved. The onus of showing they were wrong had not been discharged.