HMRC has agreed a new approach to PAYE late filing penalties with professional tax bodies to lessen the number of companies receiving notices for £400+ fines in September each year.
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A recent tax tribunal case about an appeal against late-filing penalties appears to showed “muddled thinking” on the requirements of when to file a tax return, according to Smith & Williams
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A woman raising two children whose salary fell by half after separating from her alcoholic husband won an appeal against a late tax payment surcharge.
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HMRC has confirmed that it is preparing an appeal against the first tier tax tribunal decision in HOK v HMRC, in which the judge criticised the department for unfairness and using the penalty syste
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AccountingWEB member Philip Seligman struck a blow for fairness and proportionality this month when a first tier tribunal overturned his client’s £5,000 penalty.
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HMRC could be on the verge of changing its stance on reasonable excuses for late filing and penalty cases, according to tax tribunal judge Geraint Jones QC.
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Two recent tribunal decisions backing taxpayer complaints against unfair penalties highlight double standards in the tax system and the need for an independent complaints procedure for tax disp
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An application for a PAYE scheme was made in January 2011, but none was set up by HMRC.
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With the help of tax advisers, AccountingWEB has assembled a guide to the areas on which taxpayers have appealed late payment and filing penalties. [Updated 5 January 2012]
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