C Stroud (TC5300)
Tax paid late because taxpayer abroad
The taxpayer filed his 2011-12 return on time but did not pay the tax due until two months later. His 2013-14 return was also filed on time but the tax was not paid in full for more than a year. HMRC imposed penalties and the taxpayer appealed. He said he had moved abroad and instructed his accountant to deal with his tax affairs and inform him of tax due.
At the hearing before the First-tier Tribunal the taxpayer said there was a ‘genuine mistake’ between him and his adviser about who would pay the tax. The tribunal said there was no evidence to show such a mistake could have happened and nothing to suggest they could have ‘got their wires crossed’. A reasonable person would have ensured funds were available to pay the tax and would have checked to ensure his tax...
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