Notice is valid

Penalties for failure to pay an accelerated payment notice

The taxpayer appealed against penalties imposed for her failure to pay an accelerated payment notice.

There was some dispute about whether the notice had been served properly because the taxpayer no longer lived at the address to which it had been sent. However, the First-tier Tribunal found the notice had been served because it was her last known address and a copy had been sent to her agent. The taxpayer had not given HMRC her new address and ‘ultimately this failure was the taxpayer’s fault alone’. But she had received the reminder letter about the notice and that gave her several weeks to make representations objecting to it. Indeed, it was not until she received a penalty that she took action.

The taxpayer did not have a reasonable excuse for not paying the accelerated payment notice. The tribunal dismissed her appeal.

Issue: 4633 / Categories: Tax cases