Wrong address

A one-person company failed to submit its corporation tax return for the period to 31 August 2007.

HMRC imposed a late-filing penalty of £100 in September the following year and a second fine of £200 in December.

In September 2009 the Revenue estimated the tax due for the period and issued a tax-related penalty. The department also sent a late-filing penalty in respect of the return for the period to 31 August 2008.

The director of the company appealed the penalties and in October 2009 submitted the returns and tax due.

The First-tier Tribunal noted that the notice to file the 2007 return had been sent to the company’s then registered office: its agent’s address.

The agent at that stage was no longer engaged to deal with the firm’s tax returns and the agent did not forward the notice – but the tribunal judge concluded the notice had...