In Derek Evans Settlement v HMRC (TC02230 – 14 September) HMRC issued a trust and estate tax return to the trustees of a settlement in April 2011. HMRC received the completed return on 1 November 2011 one day after the deadline for paper returns. HMRC imposed a penalty of £100. The trustees appealed contending that they had posted the return on Friday 28 October. The First-tier Tribunal dismissed the appeal holding that this was not a reasonable excuse. Judge McKenna observed that it was not ‘the action of a reasonable and prudent taxpayer to post a return on the very last day before a deadline especially with an intervening weekend’.
Why it matters: The First-tier Tribunal upheld the penalty on the trustees whose return had been received one day late. Judge McKenna’s comments are self-explanatory.
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In Derek Evans Settlement v HMRC (TC02230 – 14 September) HMRC issued a trust and estate tax return to the trustees of a settlement in April 2011. HMRC received the completed return on 1 November 2011 one day after the deadline for paper returns. HMRC imposed a penalty of £100. The trustees appealed contending that they had posted the return on Friday 28 October. The First-tier Tribunal dismissed the appeal holding that this was not a reasonable excuse. Judge McKenna observed that it was not ‘the action of a reasonable and prudent taxpayer to post a return on the very last day before a deadline especially with an intervening weekend’.
Why it matters: The First-tier Tribunal upheld the penalty on the trustees whose return had been received one day late. Judge McKenna’s comments are self-explanatory.
...
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