[2014] UKFTT 797 (TC)

Presiding Member Peter R. Sheppard FCIS FCIB CTA AIIT

Decision released 13 August 2014

Income tax – Submission of individual tax return was made late – No.

  The First-tier Tribunal (FTT) has allowed a taxpayer’s appeal against a late filing penalty, ruling that even though the taxpayer had submitted a paper return after the paper filing deadline as it had not been processed prior to the taxpayer’s online tax return being submitted it was the online return that HMRC accepted as the original return and as this was submitted prior to the online filing deadline no penalty was due.

Summary

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