J Boyd t/a Pixelbox Design v HMRC

In J Boyd t/a Pixelbox Design v HMRC [2019] UKFTT 190 (14 March 2019) the FTT found that ignorance of the fact that a partnership return was required (in addition to a personal return) was not a reasonable excuse.

HMRC had issued Mr Boyd as representative of Pixelbox Design a partnership with a late filing penalty of £100 on 18 February 2014 and with daily penalties when the return remained unfiled more than three months after the due date (FA 2009 Sch 55 paras 3 and 4). Mr Boyd had finally filed a non-electronic return on 17 March 2014.

On 9 March 2014 he had appealed the penalties: ‘We had no idea we had to do a return to the partnership which had ceased to exist and we had also filled out and submitted personal returns for this period. We assumed that this was all that was...

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