I recently read about the FTT decision in Long (TC06563) http://financeandtax.decisions.tribunals.gov.uk//judgmentfiles/j10525/TC06563.pdf where the FTT has again reduced late filing penalties to nil, although in this case not all of them, as no actual tax liability.
There are also other recent decisions with similar results.
As a matter of interest are members on here appealing ALL late filing penalties at the moment under these decisions? Worst HMRC can do is say no... then an appeal to tribunal can be conisdered.
I appreciate HMRC may appeal the Long decision above, and a FTT is not binding.
Look forward to hearing some comments/views.