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Faulty system
KEY POINTS
- HMRC wins more penalty cases than it loses.
- Taxpayer ended her self-employment but failed to submit a return for the year.
- Late filing penalties including daily penalties issued from 31 October although she had no liability.
- Could a compromise be reached in these cases?
Every so often a case comes along which leads me to think that something is seriously wrong with our tax system because the result is so contrary to common sense natural justice or plain human decency. The First-tier Tribunal’s decision in Wandimu (TC5954) is one of them.
I try to read all of the penalty cases and tend to be more interested in hearings that the taxpayer has won because those highlight problems with the operation of the regime and frankly give ammunition that can be...
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