Follower notices upheld against ‘confused’ taxpayer
HMRC issued Michael Bentley penalties under section 208, Finance Act 2014 for failure to take corrective action in response to follower notices. Lucy Webb reports.
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Love to read of a case where HMRC acted in an exemplary fashion.
Taxpayer warned on day 1 that likely to fail and still refused to follow the correct advice, relying on the failed scheme promoter's standard letters. Too bone idle to even read the HMRC correspondence.
'The taxpayer levied several criticisms against HMRC, and even involved his MP Dominic Raab while disputing the penalties under appeal. The FTT made it abundantly clear that there was nothing to justify those criticisms. HMRC had behaved in an exemplary fashion, not only when explaining to Bentley on numerous occasions what was required of him and how to avoid penalties, but also when responding to Raab.'
Of course if Dominic Raab was involved from an early stage that might explain HMRC's exemplary behaviour.