Failure to make trust return—requirement for third party software
In Trustee of the Georgia Vickery Franki and Mia Settlement v HMRC (TC02688 – 17 May) HMRC issued a trust and estate tax return to the trustee of a settlement in April 2011. HMRC received the completed return on 20 December 2011. They imposed a penalty of £100 under FA 2009 Sch 55. The trustee appealed contending that the penalty was unfair because he had intended to file the return online but did not have the appropriate software and considered that it was unreasonable to expect him to purchase third party software. The First-tier Tribunal rejected this contention and dismissed the appeal applying the principles laid down in Peck & Wilson v HMRC [2011] UKFTT 859 (TC) TC01693.
Failure to make trust return—requirement for third party software
In Trustee of the Georgia Vickery Franki and Mia Settlement v HMRC (TC02688 – 17 May) HMRC issued a trust and estate tax return to the trustee of a settlement in April 2011. HMRC received the completed return on 20 December 2011. They imposed a penalty of £100 under FA 2009 Sch 55. The trustee appealed contending that the penalty was unfair because he had intended to file the return online but did not have the appropriate software and considered that it was unreasonable to expect him to purchase third party software. The First-tier Tribunal rejected this contention and dismissed the appeal applying the principles laid down in Peck & Wilson v HMRC [2011] UKFTT 859 (TC) TC01693.
