This month’s update is dominated by decisions on penalty appeals where the tribunal has had some sympathy for the taxpayer. In Stokes an accountant’s dying father was deemed a ‘special circumstance’ for the late filing of his client’s return. In Gatward it was held that unclear instructions from HMRC caused the delay in filing her return. In Glasby v HMRC the taxpayer’s penalty for not taking the appropriate corrective action under follower notices by the required deadline was reduced to 20% in light of the advice he had received and his medical condition. There has been a growing number of cases concerning penalties for failure to notify HMRC of the high income child benefit charge. In O’Connor the taxpayer’s ten-year absence from the UK made it objectively reasonable that he would not have known about the high-income child benefit charge so his appeal...
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This month’s update is dominated by decisions on penalty appeals where the tribunal has had some sympathy for the taxpayer. In Stokes an accountant’s dying father was deemed a ‘special circumstance’ for the late filing of his client’s return. In Gatward it was held that unclear instructions from HMRC caused the delay in filing her return. In Glasby v HMRC the taxpayer’s penalty for not taking the appropriate corrective action under follower notices by the required deadline was reduced to 20% in light of the advice he had received and his medical condition. There has been a growing number of cases concerning penalties for failure to notify HMRC of the high income child benefit charge. In O’Connor the taxpayer’s ten-year absence from the UK made it objectively reasonable that he would not have known about the high-income child benefit charge so his appeal...
If you are not a subscriber, subscribe now to read this content.
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