In the First-tier Tribunal, Rebecca Sheldon acted on behalf of one of the Appellants, Ms Deborah Oades. Ms Oades’s appealed against Surcharge Assessments relating to the tax years 2010/2011, 2011/2012, 2012/2013, 2013/2014, specifically HMRC’s refusal to discharge the unauthorised payments surcharge, relating to these years. Throughout the proceedings of this case, Rebecca submitted that there were several reasons why it would not be just and reasonable for Ms Oades to be liable to the unauthorised payments surcharge. For more information on this case, please view the judgment.