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FTT (a gorilla) and woman blaming HMRC (a businessman)
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HMRC penalised director instead of company

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The first tier tribunal overturned the late filing penalties of a sole director for three reasons: the wrong taxpayer was named, HMRC misapplied the law, and she had a reasonable excuse.

13th Jan 2020
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Angela Salazar [TC07398] was the sole director of Spanish and Coffee Limited (S&C Ltd) which contained a language teaching business within a cafe.

HMRC determined that an employment intermediary return fell due under Regulations 84E and 84F of the Income Tax (Pay As You Earn) Regulations 2003. Such returns require certain intermediaries to provide HMRC with details of the workers they supply and the payments made to such workers where PAYE has not been operated.

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Replies (9)

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By geoff_payne
13th Jan 2020 09:49

From the footnote:

"Love this tax story? We thought you depreciate it.
Add your email and get all the juicy tax stories."

Spill chequer buy predictive text?

Geoff

Thanks (1)
Replying to geoff_payne:
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By vstrad
13th Jan 2020 09:54

Spill chequer or dictation software?

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Replying to geoff_payne:
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By flightdeck
14th Jan 2020 13:58

I saw that too - but assumed it was accountants humor (I am an IT geek so this passed as proper funny to me). I often sit opposite BBC news on a silent big screen at lunchtime silent with subtitles and the auto-titling mistakes are many and often quite hilarious. (I don't get out much).

Thanks (1)
Replying to flightdeck:
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By geoff_payne
14th Jan 2020 16:32

I wear hearing aids and often need to use the subtitles, I know exactly what you mean they definitely make boring TV programmes interesting.

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Replying to geoff_payne:
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By flightdeck
16th Jan 2020 10:50

There was a lovely one just yesterday on the BBC lunchtime in Parliament. Jeremy Corbyn promised everyone their own "free Claire". He actually said 'care' but a free Claire sounds better.

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By Justin Bryant
13th Jan 2020 13:01

Is there anybody to whom this sort of thing comes as news (we regularly see far worse than this from HMRC)? See for example:

http://robertleach.co.uk/wp-content/uploads/2011/05/Some-outrageous-tax-...

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By bobsto12
13th Jan 2020 11:07

The case sounds like a case of deliberate spitefulness. Imposing rules and sanctions because you can not because its helpful or appropriate.
Given the circumstances of the sick child I think politicians should be asking hmrc to explain publicly exactly why they behaved like this.

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Replying to bobsto12:
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By ElsaHeath
14th Jan 2020 16:24

Perhaps I have misread but how was HMRC to know about the sick child prior to issuing the fine?

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By tedbuck
13th Jan 2020 12:53

Certainly not surprising as HMRC are the source of no responses and coding errors and telling people they don't have to make returns but do have to pay tax and can't process paper returns because no-one understands how to do it and cannot remember what top slicing relief is so ignore it and................

So are they likely to get tribunals right? I don't think so.

Why can't we penalise them for getting it wrong all the time - they are quick enough to throw penalties at the taxpayer.

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