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C McNaughton v HMRC

In C McNaughton v HMRC [2020] UKFTT 332 (TC) (14 August) the FTT allowed the taxpayer’s late appeal against penalties for three self-assessment tax returns not filed on time.

Although the delay in making the appeals (nearly four years in the case of one of the appeals and two years in the other) was ‘significant’ and the taxpayer had no good reason for such delay there would be no significant prejudice to HMRC to allow the late appeal.

Having allowed the late appeal the FTT then considered the substance of the appeals against the late filing penalties. On the grounds of special circumstances the FTT decided to reduce by 90% the late filing penalties for the 2014/15 and 2015/16 tax returns in recognition of the fact that a taxpayer would not normally be required to submit a tax return for...

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