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.
Comment
- Yet another case where the tribunal agreed that there was HMRC error and Late Filing Penalties under schedule 55 FA 2009 were incorrectly calculated for a nil self assessment return.
- See guides below for lists of more useful cases of this topic, notably Grounds for Appeal: HMRC error.
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?
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