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Exemplary behaviour

10 April 2018
Issue: 4642 / Categories: Tax cases

R MacInnes (TC6322)

Reliance on agent

The taxpayer was self-employed. In February 2016 he was investigated for illegal file sharing of music and videos. This led to his computer being seized and his bank accounts frozen. The allegations were later dropped.

In March 2016 HMRC issued tax returns to be completed by 18 June. The taxpayer’s computerised records were held by the police but he appointed an adviser to complete the forms and provided them with the required information. Despite the taxpayer regularly contacting the adviser about the returns and receiving assurances they had been filed they were not submitted by the deadline. HMRC issued penalties which the taxpayer arranged to have paid even though his bank accounts were still frozen. Also realising the returns had not been filed the taxpayer ensured they were submitted. He also appealed against the penalties.

The First-tier Tribunal said the taxpayer...

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