At a recent second tribunal penalties levied by HMRC were found to be correct and payable.  The taxpayer had appealed on the basis that an accountant had mis-advised them which caused the mistake that led to the penalties.  The second tribunal dismissed the appeal and upheld the penalties, it seems on the basis that the taxpayer didn’t present any evidence.

If HMRC raise any queries or penalties always consult a professional.  Check that the professional is familiar with the mechanisms for appeals and tribunals.

As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.