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C M Oddy t/a CMO Bird Proofing Specialists (TC3796)
The taxpayer was in the construction industry scheme. HMRC issued penalties of £3 700 for the late filing of contractors’ monthly returns which the taxpayer said had been posted in good time.
He appealed against the fines and asked the Revenue to provide copies of his date-stamped returns but the department it logged documents on day of receipt and did not keep envelopes.
The taxman went on to assert that delays in delivery were the fault of Royal Mail.
When a taxpayer asserts returns were posted in time it is for the Revenue to prove otherwise said the First-tier Tribunal.
The dates in HMRC’s records could be taken only as “assertions as to the dates on which the returns were received – which had to be weighed against the evidence provided by the taxpayer.
The tribunal found the taxpayer and his partner to be “honest and...
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