Tax return filing notices were not served on the taxpayer, so filed tax returns were submitted voluntarily and were deemed to have been filed on time, such that late filing penalties served on the appellant had no application.
The appellant came to the UK from the Netherlands. He was advised that he should engage a chartered accountant to assist with his tax affairs. For the tax years 2010/11, 2011/12, 2012/13 and 2014/15, he instructed a chartered accountant to do so. The appellant received late tax return penalty notices from HM Revenue and Customs (HMRC) for those tax years. The appellant appealed. The First-tier Tribunal (FTT) concluded that the appellant had a reasonable excuse in relation to a penalty of £100 for 
