Judge raps taxpayer over hyperbolic claims at £700k tribunal

A South African appellant has lost his appeal against historic tax assessments dating back to 1999 as well as penalties accrued over 17 years after deliberately failing to declare income despite ‘unjustifiable’ allegations of racism

Haron Mayet, 71, from South Africa was issued with decision notices in 2020 and 2021 regarding the 1999-2000 to 2015-16 tax years. He appealed to the First Tier Tribunal (FTT) but as Mayet lives in South Africa he was not able to attend in person.

HMRC filed discovery assessments under section 29 of the Taxes Management Act 1970, as well as issuing penalties for 2000 to 2016. There was originally closure notices and penalties issued for 2017-18 as well, but HMRC conceded these.

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