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26 August 2015
B Parkinson (TC4526)
The taxpayer was a gardener and landscaper. By 2008 he had several employees for whom he operated a PAYE scheme. He also used subcontractors but did not realise that payments to them fell within the construction industry scheme.
HMRC opened an enquiry into the taxpayer’s 2009/10 self-assessment tax return and at the beginning of 2012 the taxpayer submitted monthly construction industry scheme returns for 2008 and 2009.
HMRC imposed late filing penalties totalling £31 500 against which the taxpayer appealed. Recognising that the penalties were excessive HMRC said they would reduce them to £3 083 but the taxpayer refused the offer.
The First-tier Tribunal was not satisfied that the taxpayer had a reasonable excuse for failing to file the monthly returns. The judge said his error was “completely...
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