Weekly case highlights ― 14 October 2024

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

These are our brief notes and thoughts on cases published in the last week or so which caught our eye and are likely to be of particular interest to tax practitioners. Full case reports and commentary on most of these cases will be included within our normal reference sources in the coming weeks.

Tax administration

E v HMRC

The taxpayer here had kept no business records and had failed to notify HMRC of his liability for almost two decades. Not surprisingly, the tribunal accepted that HMRC had made a discovery of income which had not been assessed and confirmed (with some minor adjustments) the assessments which had been raised.

The real interest in the case is the application for anonymity. The appellant argued, as one of his grounds of appeal, that he was being financially assisted by family in a country with a poor record regarding human rights and which has been known to take action against residents who provide support to family members in countries such as the UK. He was concerned that there

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