Late filed self-assessment and partnership returns

The taxpayer appealed against penalties imposed by HMRC under FA 2009 Sch 55 for late submission of self-assessment returns for the years 2011-12 2012-13 and 2013-14 and partnership tax returns for the years 2012-13 and 2013-14.

He said he believed his accountant was dealing with the returns. Further he had been working as a chef in his girlfriend’s shop but left to join a new cafe. The arrangement was informal and he did not believe he was in a partnership. He had put no money in the cafe and the owner dealt with all the paperwork and purchases. He did not understand why he should complete a partnership return.

The First-tier Tribunal said it was ‘well established’ that reliance on an accountant could not amount to reasonable excuse in these circumstances. However the judge concluded that the taxpayer was not a partner even though he had...