Sarah Yaxley was appealing against HMRC’s assessment related to a top slicing relief claim on her 2017-18 self assessment. HMRC applied, under r 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 to have this struck out.

Yaxley filed her self assessment for the 2017-18 tax year on 23 August 2018, with HMRC only following up a year later on August 2019, issuing a tax liability calculation.

Yaxley immediately replied to this letter on 15 August 2019, stating: ‘Can you please show the detailed calculations of the top slice relief of £8,778.80. In the meantime, please accept this letter as an appeal.’

She followed up with a second letter 10 days later, stating: ‘To support my appeal, and because HMRC seems to take an inordinate amount of time to attend to matters, I enclose my top slice calculations.’

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