Summary
Dividend income and the benefit of a company car were held not to be taxable on a company director shareholder who was the victim of domestic abuse but should have been taxed on her abusive partner instead.
Background
HM Revenue and Customs (HMRC) made various tax return amendments and assessments charging the appellant additional tax for the tax years 2007/08 to 2013/14 inclusive. HMRC also charged late filing penalties for 2007/08 to 2009/10 inclusive, and inaccuracy penalties for 2008/09 to 2013/14 inclusive. The appellant appealed.
The amendments and assessments were made on the basis that the appellant had underdeclared tax in her tax returns on three types of income: (1) dividend payments to her; (2) benefits-in-kind received by her; and (3) property income received by her.
The appellant had been the victim of
