Self assessment

The taxpayer submitted his return at the proper time and this was acknowledged by HMRC. A payment on account for the year was also made, but this is currently held as a credit on the account because the return has been lost

Hott Joint Carvery (TC2644)

M Styles (TC2599)

A client’s 2011 self-assessment tax return was completed on the basis that a student loan had been repaid in full. This was incorrect, although the loan has since been repaid. HMRC are demanding full payment and a 15% penalty

Paul & Annette Galbraith t/a Galbraith Ceramics (TC2639)

R Fergus (TC2452)