Confusing employments

The taxpayer completed a 2011/12 online return online at the instruction of HMRC. It was the first self assessment document he had submitted.

He had several employers in the year. The first was Dow Chemicals which was acquired by AkzoNobel to which his employment was transferred. He was subsequently made redundant and found a new job with Aesica Ltd.

The taxpayer made errors in his return twice claiming the same £30 000 exemption showing income from only two employments and omitting foreign dividend income.

The Revenue said he had not taken reasonable care and imposed fines that totalled nearly £2 000.

The taxpayer appealed and the First-tier Tribunal decided he had failed to take reasonable care in reporting his income from AkzoNobel.

He received unclear advice from HMRC but it should have been obvious that the income shown on the return was too...