Hansard [2018] TC 06522

The First Tier Tribunal judge ordered for the late filing penalties to be substantially reduced. The case was unusually heard in the absence of the taxpayer and his representative but went mostly in their favour. This case demonstrates the fairness of the justice system where the judges went into some depth to understand the appellants position despite not being present at the hearing.

Henderson [2018] TC 06528 – Tax penalties cancelled

The First Tier Tribunal judge ordered for the penalties to be cancelled due to special circumstances with the taxpayers and their family tragedies including terminal illness of the parents and subsequent death. The judge found that there was no reasonable excuse but considered that the special circumstances took preference.

Tax Appeal Struck Out

Scream Wholesale Ltd [2018] TC 06398

The First Tier Tribunal has decided that the appellant’s appeal should be “struck out” as they failed to comply with the Tribunal’s Directions. The appeal for striking out are usually made by HMRC’s litigation team when the appellant fails to comply with directions. In our view, these mistakes usually made by inexperienced representatives can be very costly to the tax payer.