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Tribunal turns down suspension appeal because taxpayer no longer files returns
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No tax returns meant no suspension of penalty


Lisa McCann no longer filed tax returns, but that meant she didn't meet suspension conditions for a penalty relating to earlier errors.

23rd Oct 2020
Tax Writer
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In 2016/17, McCann was the director of a company and received employment income and dividends from it. In addition, she had other employment income and a small amount of untaxed bank interest. She was also liable to make student loan repayments.

In September 2018, HMRC enquired into McCann’s tax return, and found that McCann had failed to declare £13,029 of employment income, £16.11 of bank interest, and that she should have made a student loan repayment. The total amount of additional tax due was £1,354.73. The penalty imposed was £243.85, at a rate of 18% of the potential lost revenue of £1,354.73.

McCann’s accountants called HMRC and said they were unaware of the missing employment income, and asked for a suspension of the penalty, pending an appeal.

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By SteveHa
24th Oct 2020 17:17

FTTs have taken conflicting views with regards to reliance on an agent.

It's about time one made its way to the UT.

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