Market leading insight for tax experts
View online issue

Ann Hauser v HMRC

In Ann Hauser v HMRC [2015] UKFTT 682 (22 December 2015) the FTT found that in circumstances where HMRC had not received a return even though the taxpayer had clicked ‘submit’ the taxpayer had had a reasonable excuse for the late filing of her return.

The issue was whether Mrs Hauser had delivered her return on time and if she had not whether she had a reasonable excuse.

The FTT found that the return had not been received by HMRC so as to be recorded on its computer system even though Mrs Hauser had submitted her return by clicking on the appropriate button. The burden was on Mrs Hauser to prove delivery which was impossible since she did not have access to HMRC’s system. Consequently penalties had been correctly imposed under FA 2009 Sch 55 para 1.

However Mrs Hauser had...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.