In Mr J Taylor (Deceased) v HMRC [2013] TC02866 an executor used form R27 "Reclaiming tax when someone dies" in order to submit details of the deceased income. HMRC issued a repayment and the executor tried to lodge an appeal. The FTT ruled that HMRC’s calculation was not an assessment: there were no right of appeal.
Comment
The decision is correct in that there is no right of appeal in this instance, HMRC's calculation is not an assessment as such. With hindsight the executor should have completed a tax return. However one would think that it would be fair if that was mentioned on form R27, (and any similar form that is not appealable) should come with a "health warning".
