The appellant underpaid PAYE income tax for 2008/09, 2009/10 and 2010/11. He claimed that his obligation to pay the tax underpayments should be relieved under extra statutory concession A19 (ESC A19).
The tax underpayments arose due to the appellant receiving car benefits from his employer, which were not collected (or not fully collected) through the PAYE tax codes that operated against the appellant's earnings during the tax years in question.
HM Revenue and Customs (HMRC) refused to apply ESC A19 for any of the tax years under appeal. It was considered (among other things) that the appellant could not have reasonably believed his tax affairs to be in order for 2008/09, as required by ESC A19. Furthermore, HMRC did not fail to make proper use of information received in respect of 2009/10 and 2010/11.
HMRC applied to the First-tier Tribunal (FTT) for the appellant's appeal to be struck out, on the
