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Unbalanced
Key points
- The taxpayer wished to code out their balancing payment which was less than £3 000.
- Despite published guidance HMRC refused because the total tax liability was about £8 000 and imposed a late payment penalty.
- The taxpayer’s appeal was due to be heard at the First-tier Tribunal.
- Eventually the department withdrew the penalty but gave no reason why.
- HMRC paid a sum to the Access to Justice Foundation since the advisers had operated pro bono.
This article is a follow-up to my article ‘Trust in the balance’ (Taxation 6 May 2021 page 20) which in turn was my take on the query ‘Self-assessment confusion’ (Taxation 4 March 2021 page 25) which had appeared in Readers’ forum.
Outline of the facts
The facts of the case can be simply stated. The taxpayer had a net tax liability for the 2018-19...
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