penalties | AccountingWEB


Not being able to speak English and relying on an accountant are not reasonable excuses for late payment of a tax penalty, a tribunal has ruled.

A vet has won an appeal against a tax penalty after a tribunal ruled that a sudden deterioration in his accountant's health was a


Businesses who file late tax returns will face an escalating penalty based on their size and the number of months the return isn't filed. 


The first tier tribunal has rejected three RTI penalty appeals from the same accounting firm after it experienced problems filing end-of-year annual returns for 20


A string of decisions arising from the transition to real time information (RTI) have started to crop up at tribunal with two recent cases going in the taxpayer’s



Slightly concerned - this latest incarnation of Basic tools includes a data item reading as follows:


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


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.


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