Late filing penalties (incl daily penalties) - relevant tax cases?

Late filing penalties (incl daily penalties) -...

Didn't find your answer?

I have a client who did not submit 2010/11 and 2011/12 Tax Returns because they had been sent to a previous address and, thus, he did not realise he needed to submit.

All the relevant late filing penalites have been raised (including daily penalties).

I know from experience that HMRC will waive late filing penalties in circumstances where a taxpayer did not receive the original notice to file, including cases where the Return was sent to an old address. However, HMRC are saying that they have no evidence of the client informing them of his new address and so they are insisting that the penalties are payable.

Are there any useful cases which I can use to argue against HMRC, or indeed any other lines of argument?

Thanks for any help.

Replies (1)

Please login or register to join the discussion.

avatar
By Roland195
01st Jul 2014 14:00

Are tax returns actually due?

If he did not realise he had to submit tax returns, I assume he has no obvious source of untaxed income to report so on what basis have tax returns been issued?

 

Thanks (0)