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Ms R Theurer v HMRC

In Ms R Theurer v HMRC (TC02270 – 26 September) a German woman had worked as a dentist in the UK between January and April 2010 and then returned to Germany. HMRC sent her a 2009/10 tax return on 25 January 2011. She did not submit it until October 2011 and HMRC imposed a penalty. She appealed contending that she had a reasonable excuse because she had had to ask her German tax adviser to complete the return and he did not have sufficient knowledge of the UK tax system so that she had required the help of a UK tax adviser. The First-tier Tribunal allowed her appeal. Judge Blewitt observed that the case ‘involved the understanding of two wholly separate and distinct tax systems and was therefore a matter in which the appellant understandably...

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