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The taxpayer submitted his 2008/09 tax return in September 2009 but did not include details of his employment benefits.
HMRC opened an enquiry into the return. The taxpayer subsequently provided details of the benefits. He had made self assessment returns for the two previous years in which he had included details of benefits in kind.
The Revenue imposed a penalty under FA 2007 Sch 24 para 1 on the basis that the taxpayer had been careless in completing his return. The taxpayer appealed saying it was a simple mistake.
The First-tier Tribunal gave a considered judgment but concluded that the penalty was appropriate according to the regime.
HMRC had assessed the correct penalty for careless error and reduced it to a likely extent in light of the taxpayer’s co-operation.
The judge noted it had been open to parliament...
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