The First Tier Tribunal (FTT) has allowed a taxpayer’s appeal against PAYE return late filing penalties, finding that reliance on his accountant who was suffering from ill health had amounted to a reasonable excuse for a taxpayer in a similar position and therefore by applying the ordinary principles of proportionality, fairness and transparency should also apply to this taxpayer.

HMRC has published a further consultation on simplifying the calculation of IHT charges on trusts at ten yearly intervals or when assets are transferred out of the trust and making fairer the way the nil-rate band is allocated as part of those calculations, for comment by 29 August 2014.