Taxation logo taxation mission text

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

Where’s the evidence?

19 August 2013
Issue: 4416 / Categories: Tax cases , Admin

Executor of the estate of Teresa Rosenbaum (deceased) (TC2804)

An executor appealed against a penalty imposed for the late submission of a trust tax return for the year ended 5 April 2012.

The return was submitted on paper on 14 January 2013. HMRC imposed a penalty on the basis that paper documents for the year should have been submitted by 31 October 2012.

The executor filed an electronic version ten days later on 24 January. He explained that the reason for the paper form had been to submit with it a covering letter confirming it would be the final return.

The Revenue said its guidance stated that “if a paper return is filed late it is not possible to avoid a penalty by filing a further tax return online before 31 January”.

The taxpayer appealed.

The First-tier Tribunal said the issue was whether or not the paper document was a valid return – which in essence ...

If you or your firm subscribes to, 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 '' for further assistance.

back to top icon