The taxpayer’s appeal against penalties for the late filing of two tax returns was allowed as HMRC could not prove that notices to file the returns were actually sent to the taxpayer.  
 
HM Revenue and Customs (HMRC) sent late filing penalty notices to the appellant for the tax years 2014/15 and 2015/16 because it was alleged that he had not filed his self-assessment tax return for those years. The appellant appealed, contending that he had not received any notices to file returns (under TMA 1970, s 8). 
 
The First-tier Tribunal (FTT) pointed out that as this was a penalty case, the burden of proof rested upon HMRC, who must prove each and every fact and matter said to justify the imposition of the penalties; albeit to the civil standard of proof. If HMRC could not prove that the notices to file the tax returns were served, the penalties imposed would fall. 
 
In respect of