In Knewstubb [2019] TC 07418, the First-tier Tribunal (FTT) gave the taxpayer permission to make out of time appeals against late filing penalties and allowed the substantive appeals.

Summary

Mr Knewstubb (the appellant) had submitted paper tax returns for the three years ended 5 April 2011 after the standard filing deadline of 31 October after the end of the tax year.

HMRC claimed to have issued late filing penalties in respect of the three returns. Under former TMA 1970, s. 93 for 2008-09 and under FA 2009, Sch. 55 for 2009-10 and 2010-11. HMRC said that the appeals against the penalties were late and they opposed the application for the appeals to be made out of time.

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