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The taxpayer appealed against a fixed penalty charged under TMA 1970 s 98A in respect of failure to make his annual employer return.
The penalty which was dated 3 October 2008 was issued by Mr C but it transpired that he had retired from HMRC on 31 August 2008.
The penalty print run had not however been amended to show the new issuing officer’s name.
The tribunal asked HMRC if another officer would have seen the penalty notice to authorise it but was told that there were so many penalties issued that no officer sees the forms.
On that basis the tribunal concluded that Mr C could not have been an HMRC officer for the purposes of s 100 when the penalty was issued. As no other officer...
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