TC09548 - [2025] UKFTT 00700 (TC)

Fecha: 09-Jun-2025

The Statement of case

The Statement of case

56.

HMRC filed and served the SoC on 26 March 2025. It ran to 14 pages. The first six pages set out various legal provisions, and the next six contained HMRC’s summary of the correspondence, followed by the Appellant’s Grounds of Appeal.

57.

Under the heading “HMRC’s Case” were two paragraphs about the burden of proof, followed by three paragraphs which say that the Appellant:

(1)

failed to provide ”the full information requested”;

(2)

“did not provide during the course of the enquiry evidence to suggest that any of the required conditions were failed”;

(3)

has “singularly failed to provide any evidence of what the SMR position is”;

(4)

accepted in correspondence that the SMR had been incorrectly applied; and

(5)

relied on the “inaccuracy of the information provided to HMRC by Michael Viney and possibly also Xavier Alcan”, when those employees had acted fraudulently and it should be inferred that the information they provided was incorrect.

58.

In relation to time limits, HMRC said at [71] of the SoC that:

“It is to be inferred from the circumstances in which those assessments were made and the Appellant’s failure to provide the requested information relating to the correct application of the SMR that those assessments [sic] were deliberate, alternatively were careless.”