In Scott Anthony Jagger [2018] v HMRC TC6774 the FTT determined that HMRC had miscalculated the 6 month and 12 month late filing penalty.

  • The taxpayer was more than 12 months in filing his tax return, he made a loss.
  • He failed to provide a reasonable excuse as to why he was late in filing however he was succesful in his claim that penalties had been miscalculated.


Useful guides on this topic

Penalties: Late filing
How & why penalties are calculated

How to Appeal a Tax Penalty
Step by step guide to ensure that you appeal all the right things

Grounds for Appeal: Toolkit
It's vital to understand and correctly state your grounds for appeal

Grounds for Appeal: HMRC error
An error by HMRC can invalidate an assessment: this guide tracks key decisions on this ever changing topic.

Grounds for Appeal: Reasonable Excuse
What is a reasonable excuse and why is it important to consider whether you have one?


Scott Anthony Jagger [2018] v HMRC TC6774