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C Perrin (TC3614)
The taxpayer appealed against penalties imposed for late payment of tax for 2010/11 and 2011/12 and for late submission of her 2010/11 tax return.
The First-tier Tribunal (FTT) judge adjourned the appeal in respect of daily fines for late returns pending the Upper Tribunal hearing of Donaldson (TC2720).
The taxpayer believed she had filed the 2010/11 return but HMRC later told her a number of steps remained to be taken.
The FTT accepted it was reasonable for an ordinary person without computing or tax knowledge to make the error – but she made further mistakes after the Revenue raised the problem.
She completed the 2011/12 return instead of the 2010/11 and did not properly read the taxman’s subsequent letter. She did not have reasonable excuse and there were no special circumstances.
The taxpayer expected the outstanding amounts of late tax to be collected through PAYE. The tribunal said it...
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