In Tabrez Akhtar t/a Crawley News and Post Office v HMRC [2017] TC6078 late filing penalties were dismissed: HMRC had unlogged a return in error.
- HMRC rejected a paper filed return due to a £4 error.
- It unlogged the return and then charged Late Filing Penalties.
- The taxpayer appealed as the original return had been filed on time.
The FTT dismissed the penalties and critised HMRC’s handling of the case.
Judge Ann Redstone noted that HMRC appeared to have overlooked TMA s 12ABB(1), which allows HMRC to amend a return so as to correct “obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise).
HMRC’s subsequent unlogging of the return did not cause a late filing penalty to become due.
Tabrez Akhtar t/a Crawley News and Post Office v HMRC [2017] TC6078
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