The First-tier Tribunal has quashed the penalty assessments made on two taxpayers who had failed to file their tax returns in time, because HM Revenue and Customs (HMRC) failed clearly to inform them of the dates on which daily penalties for failing to file would start to accrue.
The £100 fixed penalty for late filing was upheld, but the daily penalty charged if there is further delay was not.
HMRC Daily Penalties for Late Tax Returns Quashed
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