Taxation logo taxation mission text

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

Model taxpayer

11 December 2012 / Kalonymous
Issue: 4383 / Categories: Comment & Analysis , Admin
In the first of an occasional series called Revenue Watch, KALONYMOUS highlights obvious and avoidable mistakes made by HMRC

The case of Lomas (TC2010) concerned a £100 fixed penalty for the late submission of Ms Lomas’s paper tax return for the year ended 5 April 2010.

The First-tier Tribunal concluded that HMRC had waived the requirement for a return to be made electronically and found as a result that the taxpayer had a reasonable excuse for filing her paper return late.

However it seems on a study of the facts of the case that Ms Lomas’s return had been submitted on time and therefore the judge need not have devised such a creative and in the light of the Upper Tribunal’s decision in Hok questionable but not necessarily incorrect solution to the case in the name of fairness.

The main facts of the case were not contested. The most important piece of information was that on 10 January 2011 ...

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