Taxpayers who are appealing against daily penalties for late tax returns face delay and uncertainty after HMRC appealed against a recent tribunal ruling.
In May, taxpayers won a tribunal appeal (Morgan v HMRC and Donaldson v HMRC, TCO2720) against daily penalties for laet filing because HMRC failed to give notice to the taxpayers of the date from which the daily penalties would start to accrue.
The decision sparked a lot of interest among AccountingWEB members because it could act as a precedent for similar cases.
But the taxpayers' tribunal victory may not...
About Nick Huber
I’m a specialist business journalist and have a particular interest in tax and technology.