The trustees of an interest in possession trust that mandated all income to a life tenant, and which had no chargeable gains, could not be served with a notice to file a tax return, and therefore late filing penalties imposed were invalid. 
 
HM Revenue and Customs (HMRC) issued the appellants with a notice to file a self-assessment return for the tax year 2010/11 on 6 April 2011. The return was delivered electronically on 5 September 2012. HMRC issued late filing penalties. The appellants appealed. 
 
The First-tier Tribunal (FTT) first referred to the late filing penalty provisions (FA 2009, Sch 55), which refer to a penalty being payable by a person (‘P’) where P fails to deliver a tax return by the statutory filing date. The FTT addressed the question ‘who is P in the case of a trust?’ It concluded that the trustee(s) to whom the notice to file is issued is or are P. /> &