Where’s the evidence?

An executor appealed against a penalty imposed for the late submission of a trust tax return for the year ended 5 April 2012.

The return was submitted on paper on 14 January 2013. HMRC imposed a penalty on the basis that paper documents for the year should have been submitted by 31 October 2012.

The executor filed an electronic version ten days later on 24 January. He explained that the reason for the paper form had been to submit with it a covering letter confirming it would be the final return.

The Revenue said its guidance stated that “if a paper return is filed late it is not possible to avoid a penalty by filing a further tax return online before 31 January”.

The taxpayer appealed.

The First-tier Tribunal said the issue was whether or not the paper document was a valid return – which in essence ...