Produce evidence first time

The First-tier Tribunal allowed the taxpayer’s appeal against a penalty for the late submission of a trust tax return. A paper version had been submitted with a covering letter before the return was filed online.

HMRC applied to have the tribunal’s decision set aside enclosing a scanned copy of the paper return which had been signed making it valid according to the taxman.

The tribunal judge accepted that the decision could be set aside under rule 38 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 if it was in the interests of justice.

It was “quite possible” he would have reached a different decision had the Revenue provided the copy of the paper return at the first hearing but the department had neither provided the evidence on that occasion nor explained its failure to do so.

The judge said rule 38 was not...