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Two or one?

25 February 2013
Issue: 4392 / Categories: Tax cases

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.

Issue: 4392 / Categories: Tax cases
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