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M Duffy (TC2795)
The taxpayer was a barrister entirely funded by the Legal Services Commission because all his clients had been awarded legal aid.
He appointed an accountant in 2007 to deal with his tax returns. The adviser informed the taxpayer about how much tax was outstanding each 31 January – but not for 2010/11.
The taxpayer did not query the omission because he had been notified by HMRC that he had no tax to pay in respect of that year although he was expecting to make a payment on account for the following 12 months.
The accountant told his client on 27 January that he should pay £11 351 on by the end of the month. The taxpayer did not have cash available meaning he had to realise an investment. He paid the tax on 30 March.
The Revenue imposed a 5% late payment penalty against which the taxpayer appealed...
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