SA penalty issued late
I believe I read here, not so long ago, about a case or appeal against late filing penalties on the grounds that HMRC is not entitled to delay the issue of penalty notices so as to increase the penalty amount.
Can anyone direct me to chapter & verse, or the posting?
I have a client who failed to file a 2010/11 return, and has been issued a year's worth of penalty notices dated 29 January 2013 only after filing his 2011/12 return (for a refund). I have now filed his 2010/11 return, showing tax payable of £69 on a benefit.
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