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The taxpayer’s returns for the years 2001/02 2003/04 and 2004/05 contained discrepancies arising mainly from a wrongly made claim for gift aid and then a late claim to carry back gift aid relief.
They gave rise to penalties which the taxpayer claimed were excessive. Initially the inspector imposed a 45% penalty but it was reduced to 30% following a statutory review.
The taxpayer appealed claiming the penalty was excessive.
The First-tier Tribunal noted the taxpayer was elderly but he had entrusted the completion of his returns to an agent who had acted for him for many years.
The judge was sympathetic about the original error in making a late gift aid claim but said the mistake had been exacerbated by others in the later returns.
Interest income had been omitted...
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