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J Groves (TC3974)
The taxpayer was executor of an estate. He received a notice to file a trust and estate tax return for 2012/13 to be filed by 31 October 2013 on paper, or by 31 January 2014 online.
HMRC received no such document and issued a late-filing penalty. The taxpayer appealed, claiming he wrote to the department in March 2013 to say the estate expected no no further income. He also submitted the outstanding return on paper, which resulted in a further fine of £400.
He said he had a reasonable excuse for not sending the document on time: a number of written questions to the Revenue were outstanding or had been answered in insufficient detail.
The First-tier Tribunal said the taxpayer should have contacted HMRC to see if a return was required. There was no reasonable excuse for the delay.
The taxpayer’s appeal was dismissed.
