During February 2018, nine out of thirteen cases for personal tax late filing penalties taken to the First Tier Tribunal were found in favour of the tax payer. The majority of these verdicts were given on the basis that the penalties were generated automatically and not by a “flesh and blood” person and therefore did not satisfy the Taxes Management Act 1970 (TMA 1970), s100(1) for issue of penalties.

This is another example of how it is always worth appealing against penalties raised by HMRC.

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.