TC09631 - [2025] UKFTT 01072 (TC)

HMRC made discovery assessments under section 29 TMA in relation to the HICBC totalling £2,625.00 for the three tax years 2016/17 to 2018/19 inclusive.

HMRC also charged penalties amounting to £525.00 under schedule 41 Finance Act 2008 for the same tax years as a result of the Appellant’s failure to notify her liability to the HICBC under section 7 TMA.

The liability to tax and the penalties were notified to the Appellant on 26 January 2023. The penalties were varied on review (reducing them) and the review conclusion letter was issued on 31 July 2023.

Ms Zefi appeals against the assessments, penalties and interest. The Tribunal has no jurisdiction in relation to interest and we do not consider it further.