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Too late

08 November 2016
Issue: 4575 / Categories: Tax cases

R Gawthrop (TC5418)

Permission to appeal against a construction industry scheme penalty

The taxpayer ran a property maintenance business. In October 2009 HMRC imposed a penalty of £9 254 because he had submitted incorrect construction industry scheme returns for the years 2002-03 to 2007-08. The maximum penalty was £61 698 but this was reduced initially by 80% and then on review in May 2010 by a further 5%.

There was contact between the taxpayer and HMRC after that and in December 2010 he was told he had nothing further to pay which he understood to mean that he was no longer liable for the penalty. That was not the case and in November 2011 he received a demand for the penalty. Various letters followed and eventually in May 2015 he applied to the First-tier Tribunal to make a late appeal.

The tribunal concluded that...

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