When is it a tax return?

KEY POINTS

• An apparently straightforward case resulted in a 40-page judgment.
• The taxpayer had underpaid tax on employment income and employment support allowance.
• Tax was not paid following the issue of a P800 tax calculation.
• Penalties were charged after the non-completion of self-assessment tax returns.
• The return was not issued validly and penalties were cancelled.
• Will simple assessment solve the tax collection problem?

Sometimes what appears to be a straightforward case can take unexpected turns prompting a detour into the dense undergrowth of the tax system. That is certainly what happened in David Goldsmith (TC6284).

On the face of it the case was clearcut. The taxpayer was issued with paper returns that he failed to complete by the due dates and late filing penalties...