UT/2023/000029 - [2024] UKUT 00079 (TCC)

In 2014, HMRC raised concerns that the information on TK’s BoDs did not match the information contained in HMRC’s MSS. TK accepted that its BoDs could be improved, and agreed a new BoD report format with HMRC. The relevant BoDs were then resubmitted to HMRC in the new format.

HMRC decided that the BoDs for the period March 2014 to December 2014 were still non-compliant. It issued a decision letter on 21 April 2017 and a C18 Demand on 26 April 2017. TK appealed to the FTT on 4 August 2017.

The hearing before the FTT proceeded on the basis of a consideration of 72 illustrative alleged defects identified by HMRC, set out in a Scott Schedule. That was reduced, before us, to 12 categories of defects which were said by HMRC to reflect the key types of defect identified by it. We address these in more detail below under Ground 3.