Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Unfair and unconscionable

22 August 2011
Issue: 4318 / Categories: Tax cases
Hok Ltd (TC1286)

The taxpayer business received a £400 late-filing penalty notice for failing to submit its employer’s end-of-year return for 2009/10.

The taxpayer said it believed it was not necessary to submit a return because its only employee had ceased employment part-way through the year.

The business subsequently acknowledged this was a mistake and that HMRC were entitled to charge a penalty.

However the taxpayer complained that had the Revenue sent an earlier notification of late filing rather than waiting until the end of September the situation could have been rectified to avoid such a large penalty.

HMRC argued that the penalty was correct under TMA 1970 s 98A(2)(a).

The First-tier Tribunal judge Geraint Jones QC noted that HMRC deliberately waited until four months had passed before issuing...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon