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L Pidgeon (TC5900)
Imposition of penalties after return is rejected
The taxpayer appealed against penalties imposed for the late submission of his 2011-12 tax return. He had first sent the return between October and December 2012 but HMRC had rejected and returned it on 31 December 2012 on the ground that it was not valid. The paper return was eventually filed on 20 January 2014. In August 2013 HMRC had issued late filing penalties and further ones in February 2014 on the basis that the deadline for the paper return had been 31 October 2012.
The question for the First-tier Tribunal was whether the rejected document constituted a tax return. If penalties were to be imposed HMRC had to prove that the form received could not ‘properly be described’ as a return and this was a matter ‘of fact and degree’. The tribunal found that the department did not tell...
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