Penalties for failing to pay accelerated partner payment notices were cancelled, as the payment period had not come to an end by the date of the appeal hearing.
The appellant became a partner in Invicta Film Partnership No 43 LLP in 2007/08. In 2009 and 2010, HM Revenue and Customs (HMRC) opened enquiries into the LLP’s returns for three tax years.
In May 2016, HMRC issued partner payment notices (PPNs) to the appellant for the tax years 2007/08, 2008/09, and 2009/10. The notices stated that payment was due on or before 4 August 2016, but that payment may be due later if representations were made (under FA 2014, Sch 32, para 5).
On 1 August 2016, the appellant’s accountants wrote to HMRC, making what they considered to be representations. HMRC’s reply on 24 August 2016 refused to accept that representations had been made, and pointed out that it was now too late to make any.
