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Tribunal refused HMRC's application for appellant's appeal to be struck out

By Mark McLaughlin, May 2021

An application by HMRC for an appeal to be struck out was refused, as the appellant had already provided sufficient information, and the tribunal issued directions for HMRC to provide a statement of case.

In December 2012, the appellant subscribed to a syndicate. His investment was stated to be made up of a capital contribution and a loan. In January 2014, the appellant's self-assessment return for the tax year 2012/13 was submitted to HM Revenue and Customs (HMRC). It included self-employment losses of £340,997, of which £174,249 was claimed as sideways loss relief in the same tax year, and £176,748 was carried back to the previous tax year. 

In December 2014, HMRC opened an enquiry into the appellant's tax return for 2012/13. On 3 May 2018, HMRC closed the enquiry and issued a decision letter refusing the claimed loss relief on several grounds. The appellant's then agents ('H') appealed and asked that the

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