Position of executors after the FTT decision in Hogg

Is an executor a trustee, ask John Hood and Kevin Offer, in light of the First-tier Tribunal decision in David Hogg (TC5987).

The imposition of penalties for failing to file tax returns on time can come as a shock to executors administering an estate. The decision of the First-tier Tribunal in Hogg is therefore welcome and may assist executors in a similar position. John and Kevin review in their recent Taxation article – Position of executors after the FTT decision in Hogg