A First-tier Tribunal decision encourages failure to make nil tax returns.
In S Jagger v HMRC  UKFTT 0623, the First-tier Tribunal allowed an appeal against HMRC’s decision to impose late-filing penalties. Paradoxically, the decision encourages taxpayers that are between six and 12 months late in making a nil tax return to fail to make the return. By failing to make a return, the £300 late-filing penalty that would be imposed if the return is made after six months is prevented from being imposed after 12 months.
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* First published in Tax Journal on 30 November 2018. Reproduced with permission.
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