In Ann Hauser v HMRC [2015] UKFTT 682 (22 December 2015) the FTT found that in circumstances where HMRC had not received a return even though the taxpayer had clicked ‘submit’ the taxpayer had had a reasonable excuse for the late filing of her return.
The issue was whether Mrs Hauser had delivered her return on time and if she had not whether she had a reasonable excuse.
The FTT found that the return had not been received by HMRC so as to be recorded on its computer system even though Mrs Hauser had submitted her return by clicking on the appropriate button. The burden was on Mrs Hauser to prove delivery which was impossible since she did not have access to HMRC’s system. Consequently penalties had been correctly imposed under FA 2009 Sch...
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In Ann Hauser v HMRC [2015] UKFTT 682 (22 December 2015) the FTT found that in circumstances where HMRC had not received a return even though the taxpayer had clicked ‘submit’ the taxpayer had had a reasonable excuse for the late filing of her return.
The issue was whether Mrs Hauser had delivered her return on time and if she had not whether she had a reasonable excuse.
The FTT found that the return had not been received by HMRC so as to be recorded on its computer system even though Mrs Hauser had submitted her return by clicking on the appropriate button. The burden was on Mrs Hauser to prove delivery which was impossible since she did not have access to HMRC’s system. Consequently penalties had been correctly imposed under FA 2009 Sch...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
