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G Dajani v HMRC

In G Dajani v HMRC (TC02191 – 22 August) an individual (D) submitted his 2010/11 tax return on paper in December 2011. HMRC imposed a penalty of £100. In January 2011 D’s agent submitted the return electronically and appealed against the penalty contending that no penalty was due because he had submitted the electronic return before 31 January. The First-tier Tribunal dismissed the appeal. Judge McKenna held that ‘if a paper tax return is filed late it is not possible to avoid a penalty by filing a further tax return online before 31 January’.

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Why it matters: The First-tier Tribunal upheld HMRC’s view that if a paper return is filed after 31 October a penalty is due even if an online return is subsequently filed before 31 January. The lesson of this case is that in such circumstances ...

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