Late filed partnership return due to illness

A law firm filed its 2012-13 partnership return on 23 September 2014 although it was due by 31 January 2014. In the meantime HMRC had issued late filing penalties. On the day the return was filed one of the two partners wrote to HMRC appealing against the penalties on behalf of the partnership. Both partners signed the appeal but Ms P referred to herself as the nominated partner. HMRC declared the appeal was out of time because it was submitted later than the 30-day time limit for each penalty. Further the partner previously notified as the nominated partner would have to submit the appeal.

In December Ms I relodged the partnership’s appeal with HMRC. The grounds of appeal were that the partnership had neither received a partnership return nor notice to complete a return. Further when the accounts should have been prepared Ms P...