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

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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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Scott Anthony Jagger [2018] v HMRC TC6774