Partnership return problem

Penalty for late filed return

The taxpayer was the representative partner in C. He appealed against late filing penalties imposed on the 2011-12 partnership return. The form was submitted on 19 October 2012 but returned in early December because a supplementary page was missing. The additional information was submitted on 22 December. HMRC said the return was sent back again on 10 January 2013 but the taxpayer denied receiving it. HMRC issued a penalty in February as a result of which the partnership submitted a duplicate form which the Revenue received in July 2013.

The First-tier Tribunal found that none of the information produced by HMRC supported its contention that it had returned the form in January. The judge therefore concluded the department had not sent it back and the taxpayer had a reasonable excuse for the failure. It was clear the taxpayer had deemed the February...