K Donaldson v HMRC

Cathya Djanogly

In K Donaldson v HMRC [2016] EWCA Civ 761 (18 July 2016) the Court of Appeal found that a penalty for late filing had been validly imposed.

Mr Donaldson had failed to file his return by 31 October 2011. On 18 December 2011 he had been sent a reminder stating that it was too late to file a paper return ‘without having to pay a £100 late filing penalty’. It also stated that if he failed to file his return by 31 January 2012 ‘a £10 daily penalty would be charged every day it remained outstanding’. Mr Donaldson filed his return on 1 May 2012. He was then sent a notice informing him that he had incurred a total penalty of £1 200 comprising £900 in daily penalties (pursuant to FA 2009 Sch 55 para 4); and £300 for filing the return more than 6 months after...

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