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Appeals against late filing TR - nil liability

Following recent FTT decisions are members appealing ALL penalties?

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I recently read about the FTT decision in Long (TC06563) 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.

Replies (3)

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By ms998
23rd Aug 2018 10:21

"Thus the overall total penalties of £3,100
for the tax years 2009/2010, 2010/2011 and 2012/2013 are reduced to £2,300. "

The only penalties cancelled were the tax geared ones after 6 and 12 months.

Thanks (1)
By Mister E
23rd Aug 2018 12:39

Ah ok.
Mis-read it.
Still a chance to get those 6 & 12 month penalties cancelled which usually stand.

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By Tim Vane
23rd Aug 2018 23:06

I usually advise the client to appeal when I think they have a good chance of winning and the potential saving exceeds my costs for handling the appeal. Clients are welcome to handle the appeal themselves but my experience is that the clients who rack up filing penalties are the same ones who can’t be bothered to take time to make the appeal themselves.

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