Rebecca Sheldon appeared for the taxpayer.
It was held by the FTT that there was no causal link between the carelessness and the loss of PAYE, and as such, HMRC had not met their burden of proof with regards to section 36 TMA 1970. The Appellant’s appeals were subsequently allowed.’
Please follow the link below to access the judgement:
MAGIC CARPETS (COMMERCIAL) LIMITED v HMRC | Old Square Tax Chambers
