Follow this link to a splendid summary of a first tier tax tribunal South v HMRC, involving the late submission of individual tax return and whether there was a reasonable excuse for the late submission of the return.
In brief Mr South was not asked to submit a tax return as had been the case in previous years. He rejected HMRC's £100 late submission penalty on those grounds. HMRC then rejected his rejection on the grounds that there was no evidence confirming that he had not received the return.
Think about the "logic" of that for a moment ladies and gentlemen!
It then gets better, subsequently he did get evidence that he did not receive a tax return.
From HMRC itself!
In an HMRC letter of 13 May 2014, which stated a paper return was not issued.
The Tribunal noted that a statement provided by HMRC to the Tribunal was inaccurate (a lie or a mistake?).
The Tribunal went on to note that the result of an appeal dated 20 March 2014 was a piece of nonsense, and showed that the appeal was not properly considered by HMRC.
"It is ridiculous to expect the appellant to produce evidence to show he did not receive the tax return or notice to file."Based on the above can you guess the outcome of the Tribunal?
Yes, that's right, Mr South won and the £100 penalty has been nixed.
Tax does have to be taxing.
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