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J Dhariwal (TC4254)
The taxpayer believed his adviser had filed his 2007/08 tax return on time to meet the 31 January 2009 deadline when in fact it was not submitted until December 2012
He paid £250 000 in February 2009 under the instruction of the adviser believing it to be a payment on account. The late return showed tax due of £395 530. It later transpired that HMRC had held the £250 000 as unallocated because the return had not been received at the time the payment was made.
The tax department imposed a penalty at 35% against which the taxpayer appealed.
The First-tier Tribunal did not accept that the taxpayer’s claim that he had reasonable excuse because he had relied on his adviser. Completing a return completion did not require specialist knowledge. It was an administrative task for which the taxpayer was responsible even if he appointed an accountant...
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