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 favour.
From just a handful of cases so far on the complications around making the transition over to RTI, the general trend is not much taxpayer joy. However there are a couple of examples which show there is hope.
In the first case, Hogg Joinery v HMRC, the taxpayer won on reasonable excuse based on HMRC delays in issuing penalty notices.
Hogg Joinery appealed HMRC’s decision to impose penalties of £400 for late submission of the Employer’s Annual Return for the year ending 5 April 2013. The return was due to be filed online by 19 May 2013 and was filed online that September.
The appellants said that the 2012/13 return and indeed those for the two earlier years were submitted online on time. They had two other businesses and their bookkeeper filed the returns for all three businesses at the same time and in the same way.
According to the appeal...