I am sure I recall there was a tribunal case fairly recently where the taxpayer won their appeal against a penalty for a late paper Trust return. The reasoning behind it was that as HMRC don't provide the facility on their site to complete a trust return, HMRC cannot demand that an individual buys software to comply with HMRC's earlie deadline. Am I going senile, or did that case happen? If anyone recalls this can youpoint me in its direction please?
20th Mar 2012 10:27