Tailor v Revenue and Customs Commissioners

Income tax – Return. The Revenue and Customs Commissioners' (HMRC) two applications to strike out certain parts of the taxpayer's appeal in relation to his self-assessment returns were granted by the First-tier Tribunal (Tax Chamber)(the FTT). The FTT further granted HMRC's third application relating to its objection to the taxpayer's application for permission to make a late appeal in respect of certain tax years. Accordingly, the FTT struck the appeal out pursuant to r 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273.