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Unreasonable penalties

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15 August 2011
Issue: 4317 / Categories: Tax cases , Admin
Buxton Rugby Union Football Club (TC1281)

Buxton Rugby Union Football Club appealed against late filing penalties in respect of its end of year returns for the years 2005/06 2006/07 and 2007/08.

It is a small local rugby club with most of the work including the filing of tax returns and the making of tax payments carried out by volunteers. It has one part-time paid employee.

The club treasurer had filed the 2004/05 return online but because he found it complicated he decided to revert to paper filing for the next year.

However the club had filed online for 2004/05 so HMRC did not issue a paper form for 2005/06. As a result the club missed the filing deadline.

It was not until almost two years later that the taxman sent the club a letter to say it...

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