Decision Number: | TC 06500 |
Appellant: | Mr Gavin Faulkner |
Respondent: | The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Richard THOMAS |
Date Of Decision: | 16/05/2018 |
Main Category: | INCOME TAX/CORPORATION TAX |
Main Subcategory: | Losses |
Notes: | INCOME TAX - claim to carry back trading loss of LLP attributable to partner to previous tax year - whether claim in return out of time: yes - whether appealable decision: no, Raftopoulou followed whether in time claim made outside return - whether failure by HMRC to give effect to claim appealable - effect of carry back claim on tax, penalties and surcharges of earlier year. INCOME TAX - appeals against penalties under s 93 TMA and Schedule 55 FA 2009 - appeals against surcharges under s 59C TMA - whether permission should be given to make late appeals to HMRC - whether appeals notified to Tribunal late: NT ADA Ltd (Upper Tribunal) considered - appeals allowed in part |