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Hogg Joinery Ltd (TC3425)
HMRC warned that returns for 2010/11 2011/12 and 2012/13 had not been received and late-filing outstanding penalties totalled £2 400. The 2012/13 document was filed in September 2013.
The taxpayer appealed against the 2012/13 fines only – mainly because it had not received penalty notices for the earlier years.
The business’s representative asked why it had taken the Revenue so long to say the earlier returns had not been received. He claimed to have had many telephone conversations with the tax department which agreed the error had arisen in its offices.
HMRC said the taxpayer made only one call but the company produced telephone records to show ten calls from a business landline lasting a total of 142 minutes and calls from personal numbers.
The First-tier Tribunal was “concerned at the attitude” of the taxman.
The judge was unable to say whether the problem...
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