In Thomas Dalziel Steelfixing v HMRC (TC03846 – 29 July 2014) the FTT found that a penalty for late filing should be reduced.
Mr Dalziel was self-employed in the construction industry. He was imposed 34 late filing penalties relating to 11 returns. No tax was paid late.
He contended that he had a reasonable excuse as he had had a very difficult year. A £3 300 invoice due by a customer had remained unpaid as the result of the liquidation of the customer. Additionally a gift shop run by his wife had failed his father who had been suffering from dementia had died and he also had had to deal with domestic issues involving his daughter and grandson.
Furthermore as a result of a misunderstanding Mrs Dalziel (who dealt with the tax affairs of the business) had not realised...
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In Thomas Dalziel Steelfixing v HMRC (TC03846 – 29 July 2014) the FTT found that a penalty for late filing should be reduced.
Mr Dalziel was self-employed in the construction industry. He was imposed 34 late filing penalties relating to 11 returns. No tax was paid late.
He contended that he had a reasonable excuse as he had had a very difficult year. A £3 300 invoice due by a customer had remained unpaid as the result of the liquidation of the customer. Additionally a gift shop run by his wife had failed his father who had been suffering from dementia had died and he also had had to deal with domestic issues involving his daughter and grandson.
Furthermore as a result of a misunderstanding Mrs Dalziel (who dealt with the tax affairs of the business) had not realised...
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:
