[2019] UKFTT 0490 (TC)

Judge Geraint Jones QC

Decision released 30 July 2019

Income tax – Self assessment – Late filing penalty – Proof of service under TMA 1970, s. 8 a prerequisite to a penalty – ‘Return Summary’ inadequate/unreliable evidence.

Hutchings [2019] TC 07293

Summary

In Hutchings [2019] TC 07293, 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 and therefore HMRC had failed to prove a prerequisite to issuing the penalties.

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