A step-by-step guide for advisers, by Tolley®Guidance.
Most penalties can be set aside if there is a ‘reasonable excuse’ for the action taken or not taken by the taxpayer and/or the agent. This article sets out a suggested approach to help win a penalty appeal on the grounds of reasonable excuse. It is also important to read through other cases involving the same type of excuse as a guide to the tribunal’s approach. But any decision will depend on the facts of that particular case and that this is especially true of reasonable excuse cases.
The statutory provisions
HMRC’s penalty notice will state the legislation under which the penalty has been charged.
Penalties under a number of provisions including the following are set aside if there is a reasonable excuse:
FA 2009 Sch 55 para 23 (late filing penalties);
FA 2009 Sch 56 para 16...
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A step-by-step guide for advisers, by Tolley®Guidance.
Most penalties can be set aside if there is a ‘reasonable excuse’ for the action taken or not taken by the taxpayer and/or the agent. This article sets out a suggested approach to help win a penalty appeal on the grounds of reasonable excuse. It is also important to read through other cases involving the same type of excuse as a guide to the tribunal’s approach. But any decision will depend on the facts of that particular case and that this is especially true of reasonable excuse cases.
The statutory provisions
HMRC’s penalty notice will state the legislation under which the penalty has been charged.
Penalties under a number of provisions including the following are set aside if there is a reasonable excuse:
FA 2009 Sch 55 para 23 (late filing penalties);
FA 2009 Sch 56 para 16...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
