Elderly Man Lacked Capacity to Make Final Will
The High Court recently upheld a claim that an elderly man’s final will was invalid on the grounds that he lacked testamentary capacity. The man and his wife had...
Continue readingThe First-tier Tribunal has quashed the penalty assessments made on two taxpayers who had failed to file their tax returns in time, because HM Revenue and Customs (HMRC) failed clearly to inform them of the dates on which daily penalties for failing to file would start to accrue.
The £100 fixed penalty for late filing was upheld, but the daily penalty charged if there is further delay was not.