Taxpayers win unusually high number of late filing penalty appeals

In February 2018, taxpayers were victorious in nine out of 13 late filing cases brought by HMRC. Meg Wilson, expert tax writer at Croner-I, outlines the various issues raised

The First Tier Tribunal (FTT) deals with numerous appeals against late filing penalties. Most of the published decisions deal with whether the taxpayer had a reasonable excuse for their failure to file on time, with the majority of these decided in HMRC’s favour.

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