HMRC application for decision to be set aside
In T Rosenbaum’s Executor v HMRC (No. 2) (TC02884 – 4 October) HMRC had sent a tax return to an executor in April 2012. HMRC received the completed return form on 14 January 2013 and imposed a penalty. The executor submitted an online return on 24 January 2013 and appealed against the penalty. Judge Brannan allowed the appeal holding that since HMRC had not submitted the paper return in evidence and there was no proof that it had been signed it should not be treated as a valid return for the purposes of TMA 1970 s 8A. Accordingly the online return should be treated as the valid return so that no penalty was due (decision TC02804). HMRC subsequently lodged an application for the decision to be set aside. Judge Brannan rejected the application applying the...
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:
HMRC application for decision to be set aside
In T Rosenbaum’s Executor v HMRC (No. 2) (TC02884 – 4 October) HMRC had sent a tax return to an executor in April 2012. HMRC received the completed return form on 14 January 2013 and imposed a penalty. The executor submitted an online return on 24 January 2013 and appealed against the penalty. Judge Brannan allowed the appeal holding that since HMRC had not submitted the paper return in evidence and there was no proof that it had been signed it should not be treated as a valid return for the purposes of TMA 1970 s 8A. Accordingly the online return should be treated as the valid return so that no penalty was due (decision TC02804). HMRC subsequently lodged an application for the decision to be set aside. Judge Brannan rejected the application applying the...
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: