Summary
The appellant’s appeal against penalties (under FA 2009, Sch 55) for the late filing of his tax return for 2010/11 was allowed, as the assessment by HM Revenue and Customs (HMRC) of daily penalties was invalid, and as his imprisonment constituted a reasonable excuse against the fixed, six-month, and twelve-month late filing penalties.
Background
HMRC issued the appellant with a notice to file an income tax return for the tax year 2010/11 on 6 April 2011. The return was filed electronically on 16 August 2013 (the filing deadline was 31 January 2012). HMRC issued penalty notices (under FA 2009 Sch 55). The appellant appealed.
The appellant was in prison between February 2012 and February 2013. HMRC accepted that its notice imposing a late filing penalty (under FA 2009, Sch 55, para 3), which was issued in February 2012, in all likelihood did not reach the
