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Conclusions
Decision
For the reasons set out above, we have decided that:
The assessment for the HICBC for 2018/19 is valid and is upheld.
The Appellant notified HMRC of her liability to the HICBC on 18 February 2018. Therefore, the assessments for 2016/17 and 2017/18 were out of time and we allow the appeal against them.
The Appellant validly notified HMRC of her liability for the HICBC for the 2017/18 and 2018/19 tax years, so no penalties are due under schedule 41 for those years for failure to notify and we allow the appeal against them.
Although no notice of liability had been given for 2016/17, the penalty was issued out of time and we allow the appeal against it.
Right to apply for permission to appeal
This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.
Release date: 28th AUGUST 2025