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The taxpayer which was liable to pay the soft drinks industry levy was late filing its return for 30 June 2020 by 98 days so HMRC issued a £100 late filing penalty. It filed the next return 17 days late so received a £200 penalty. Its next three returns were also late resulting in penalties of £300 £400 and £400. After the first penalty each time a penalty was charged HMRC also extended the penalty period.
The taxpayer appealed against the final £400 penalty on the basis that the reason for the late filing was because HMRC’s website had not been working properly.
The First-tier Tribunal said the penalty was validly issued because the default was within the penalty period. The burden of proof therefore fell on the taxpayer that it had a reasonable excuse for the delay.
On this the tribunal accepted that the taxpayer...
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