Tuesday 8 December 2020

Death Is a Reasonable Excuse For Late Filing

 


Stokes vs Revenue and Customs

 

"HMRC’s decision was, in my view, flawed, because it did not take into account a relevant fact, being that the appellants’ tax agent was not paying attention to his clients’ affairs between April 2019 and the time the tax returns were filed, due to his father’s illness and death. This means that the Tribunal can reduce the penalties if it thinks it right because of special circumstances."


Tax does have to be taxing.

Tax Investigation Insurance

Having a Solar Protect Tax Investigation Insurance policy at your disposal means that should you be one of the many 1000's of businesses or individuals that are selected by HMRC each year to look into your tax affairs your own accountant (your tax return agent) can get on and defend you robustly.

You have the peace of mind knowing that your accountant's (your tax return agent) fees will be paid by the insurance without any Excess for you to find.

Tax Investigation Insurance is an insurance policy that will fully reimburse your accountants (your tax return agent) fees up to £100,000 if you are subject to enquiry by or dispute with HMRC.

A Solar Protect policy will enable your Accountant (your tax return agent) to:

  • Deal with any correspondence from HMRC
  • Attend any meeting with HMRC
  • Appeal to the First-tier Tribunal or Upper Tribunal
  • Having the security of knowing that fees will be met in full will enable your Accountant (your tax return agent) to defend your position robustly
  • Premiums are Annual Premiums.
  • Premiums are inclusive of 12% IPT. 
  • Premiums and IPT are due in full in advance / at commencement of scheme.
  • There is a NIL excess on all policies.

Please click here for details.


HMRC Is Shite (www.hmrcisshite.com), also available via the domain www.hmrconline.com, is brought to you by www.kenfrost.com "The Living Brand"

3 comments:

  1. HMRC standard instructions tell operatives to take these types of circumstances into account.

    Someone definitely "goofed up" here!

    ReplyDelete
  2. 'the appellants’ tax agent was not paying attention to his clients’ affairs between April 2019 and the time the tax returns were filed, due to his father’s illness and death.'

    So the Agent was not doing job he was being paid to do and this is somehow HMRC's fault? Did the Agent return the fees received during this period?

    What is the department supposed to do, ring every every Agent once a week to see how their parents are doing?

    Were they even on good terms? (A woman in my office got a bonus for coming in to work everyday even though her mother had passed away. Nobody told her manager they hadn't spoken in twenty years and despised each other. Should the department check on this as well?

    ReplyDelete
    Replies
    1. I assume these points were made by hmrc at the tribunal?

      Delete