Oliver Hampel submitted his personal 2015/16 and 2016/17 tax returns more than six months late, on 30 October 2017 and 29 August 2018 respectively. Although the tax returns for his personal company (Progressive) were also filed late, those returns were not the subject of this appeal.
HMRC issued penalties for the late filing of the personal returns, totalling £1,300 for 2015/16 and £1,300 for 2016/17 (ie total penalties of £2,600). The taxpayer appealed [TC08101].
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