The 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.


    Get in touch

    Discuss your situation with an experienced Solicitor by filling out the form below or by ringing us on 0208 735 9770.

    This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.