25 Mar 2018

Statutory obligation

13 March 2018

K Symes (TC6320)

Failure to file a return by due date

The taxpayer submitted her 2015-16 return late, so HMRC imposed a penalty against which she appealed. Her adviser had written to HMRC asking it to register her for self assessment for 2016-17 so that dividends received could be reported and taxed. She assumed that the notice to file sent in response ...

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