A round-up of the latest technical
news on LLP taxation and landmark cases including Koshal, Piers Moore
and William Maxwell
Case: special relief based on reasonable behaviour in William Maxwell
In the case of William Maxwell v Revenue & Customs [2013] UKFTT 459 (TC) at First Tier Tribunal (FTT), Mr Maxwell instructed his previous
accountant to complete his tax returns, including the years ended
5 April 2007 and 5 April 2008. On 15 September 2009, HMRC issued determinations
under s. 28C of the Taxes Management Act 1970 (TMA 1970) of £4090.81
for 2006–07 and £4847.72 for 2007–08.
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