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Late filing penalties decisions

02 May 2018 / Keith M Gordon
Issue: 4645 / Categories: Comment & Analysis
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Do not pass go

KEY POINTS

  • Are tax return penalties simply a way for HMRC to earn easy money?
  • Does HMRC waive many penalties after representations by taxpayers?
  • The department must show that the taxpayer has received the notice to file.
  • HMRC accepts that the date of receipt is relevant when calculating penalties.
  • Will HMRC appeal against the decisions in Qureshi  Galiara and Loial to clarify the correct legal test?

Different views no doubt exist as to the wisdom of charging penalties of £100 or more simply because a tax return is late especially when there is no or minimal tax to be paid. However legislation permitting this (with penalties increasing to a minimum of £1 300 once returns are...

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