.png)
.png)
The taxpayer fell behind with submitting her tax returns for the years 2006/07 and 2007/08.
Knowing she and her husband would both have tax to pay for the periods she sent cheques for £10 000 and £1 000 to be paid into her and her husband’s accounts respectively.
Due a mix-up for which the taxpayer did not blame HMRC the cheque for £1 000 was credited to her account and the £10 000 cheque to her husband’s account.
The result her husband ended up with a repayment of £9 330 while she incurred interest and penalties as a result of underpaying tax.
The Revenue pointed it was the taxpayer’s fault the cheques had been incorrectly credited.
The First-tier Tribunal judge accepted that the taxpayer had made a genuine mistake and honestly believed she had paid £10 000 into her account.
However for 2006/07 the tax...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
