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C Newton (TC2526)
The taxpayer submitted her individual tax return and partnership return for 2007/08 in August 2008. Both forms were returned by HMRC because they were incomplete. The department said the taxpayer re-sent her individual return but not the partnership equivalent. Penalties were imposed.
The taxpayer disputed the Revenue’s assertion about the partnership return, saying it was re-sent with her personal form. She went to explain that her self-employment and the partnership ended on 5 April 2008 and, when appealing against incorrect assessments, a second and a third return had been submitted. She had then written to HMRC’s complaints department.
The First-tier Tribunal accepted the taxpayer’s evidence and concluded she had submitted the partnership document.
The taxpayer’s appeal was allowed.
