Partnership penalties on former partner

Partnership penalties on former partner

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My client ceases as a partner in mid 09/10.

Remaining partners fail to submit 09/10 return, so my client becomes subject to late filing penalties.

Have appealed against the penalties on basis that my client ceased to have any connection with the partnership well before the end of the 09/10 year, so obviously well before the deadline for filing became an issue, also that my client therefore had no control over or access to the partnership books and he was therefore being penalised for something he was quite incapable of doing. Have got nowhere with that tack.

Penalties are due per the letter of the law, but would love to hear if anyone has succeeded with a reasonable excuse or similar argument.

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Me!
By nigelburge
27th Sep 2011 09:55

Take it to appeal

The way that the recent appeal cases on reasonable excuse have gone, I would have thought that you stood a very good chance indeed  of winning this one. At the very least, making an appeal will concentrate the minds of someone at HMRC and they may very well change their minds.

Bear in mind that in such cases this where there are no actual facts being disputed, you can probably deal with this appeal in writing without actually having to attend.

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