In C Humphreys v HMRC (TC00974 – 1 March) an individual (H) sent a self-assessment return to HMRC on 15 January 2010. HMRC imposed a surcharge. H appealed contending that he had a reasonable excuse because he had intended to file the return online and had not realised until January that he did not have the necessary software. The First-Tier Tribunal accepted his evidence and allowed his appeal. Judge Geraint Jones commented that ‘HMRC is actively encouraging taxpayers to file returns and many other documents on line.
It is clear that they wish to move away from paper filing. There may be excellent reasons for so doing. Nonetheless if HMRC seek to achieve that result it must be for HMRC to facilitate online filing and to give accurate information relating thereto.’
H had ‘trust and pension income to be taken into account which resulted in...
