HMRC have lost a recent tax penalties case heard by the First Tier Tribunal (FTT) on 24 April 2017.  HMRC had applied daily penalties of £10 per day for late filing of a personal tax return.  HMRC could not provide evidence that the tax payer had been properly warned of such penalties.

As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you receive any penalty notice from HMRC please contact us.