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The taxpayer asserted he had submitted his employer’s end-of-year return for 2009/10 no later than the deadline of 19 May 2010. HMRC said the document had not been received on time and imposed a late filing penalty.
First-tier Tribunal judge Geraint Jones QC said that for a penalty to be charged the taxman has to prove it is justified and he referred to the European Court of Justice decision in Jusilla v Finland [2009] STC 29.
In the case before the tribunal the Revenue had to provide evidence of tardiness but failed to produce any such proof relying instead on its recording system which the department claimed permitted no margin of error.
The judge considered it inappropriate to adopt and rely on HMRC’s claim and that the taxpayer’s adviser had filed employers’ returns for several clients. The taxman had alleged another client’s return...
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