penalties

STOP PRESS (12 Feb): HMRC has announced that it will delay the introduction of automatic penalities for late filing and late payment following a series of teething troubles with the online fili

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HMRC has indicated that it will relent on charging late filing penalities for taxpayers who have registered with SA Online since 21 January but have not received their activation codes yet.

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The statutory rules that specify the maximum penalties which can be levied by HMRC according to certain types of conduct ranging from negligent behaviour to deliberate and concealed

HMRC’s upper tier tribunal victory last year in the HOK reasonable excuse case has put taxpayers on the back foot following a string of recent tribunal defeats.

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Has anybody been receiving penalties in respect of their clients for late filed corporation tax returns - especially if the returns have been filed on time and acknowledged?

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Individuals earning more than £50,000 who have failed to opt out of child benefit and do not register for self assessment by 5 October risk being severely fined.

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Taxpayers who are appealing against daily penalties for late tax returns face delay and uncertainty after HMRC appealed against a recent tribunal ruling.

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Just clearing up the debris of a client who went off the radar in 2007 and now needs to put his tax life back on the rails.

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