Summary
The taxpayer’s appeal against HMRC’s refusal to grant special relief (under TMA 1970, Sch 1AB, para 3A) in respect of income tax determinations was allowed on the grounds that HMRC's decision was unreasonable in a judicial review sense.
Background
HM Revenue and Customs (HMRC) made a determination of tax due by the taxpayer (under TMA 1970, s 28C) for the year ended 5 April 2007 on 4 June 2008. In order to displace that determination, the taxpayer should have submitted his tax return no later than 31 January 2011, being three years from the filing date. Similarly, HMRC made a determination for the year ended 5 April 2008 on 25 June 2010. The deadline for submitting a tax return to displace that determination was 31 January 2012.
The taxpayer submitted his tax returns for the years ended 5 April 2007 and 5 April 2008 on 30 November 2012, i.e. outside the period
