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The taxpayer company appealed against a £500 penalty for the late filing of its 2009/10 end-of-year employers return.
The business accepted it had not made a timely submission and claimed the oversight was due to a misunderstanding of what was required. Soon after receiving notice of the fine the taxpayer filed a return.
The First-tier Tribunal judge Geraint Jones QC offered a robust decision and reduced the penalty to £100.
He reiterated points he had made in previous decisions including Hok Ltd (TC1286) and Walton Kiddiwinks Private Day Nursery (TC1326) by saying the Revenue’s method of issuing late penalty notices is unfair and would be recognised as such by a ‘fair-minded observer’.
He noted the department’s VAT penalties do not increase over time saying ‘I am entitled to take judicial notice...
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