[2019] UKFTT 0475 (TC)

Judge Geraint Jones QC

Decision released 24 July 2019

Income tax – Self assessment – Late filing penalty – Proof of service under TMA 1970, s. 8 a prerequisite to a penalty – Burden of proof in penalty cases – European Convention on Human Rights, art. 6 – ‘Return Summary’ inadequate/unreliable evidence.

Hulbert [2019] TC 07278


In Hulbert [2019] TC 07278, the First-tier Tribunal (FTT) allowed a taxpayer’s appeal against late filing penalties, finding that HMRC’s Return Summary was insufficient to prove that a notice to file had been issued.

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