In D J Wood v HMRC [2018] UKFTT 74 (13 February 2018) the FTT found that penalties for the late filing of returns (imposed under FA 2009 Sch 55) were not valid in circumstances where HMRC could not prove that notices to file had been sent under TMA 1970 s 8.
Mr Wood had started his own business in 2008 via a company of which he was the sole shareholder. He had employed a bookkeeper to take care of all tax issues until the company had gone into liquidation in 2014. Late filing penalties had been imposed under FA 2009 Sch 55.
According to HMRC’s records Mr Wood had lived on Bellevue Road Bristol from June 2011 to June 2017 whilst Mr Wood’s evidence was that he had lived on Bellevue Road until March 2013 when he had moved to Arley Hill and lived there until...
