A taxpayer who argued it was his accountant's fault he incurred late filing penalties has lost his appeal at a tribunal, which said it was his responsibility to check the necessary paperwork had been submitted by the deadline Dainius Bieliauskas appealed against penalties that HMRC imposed under Schedule 55 of the Finance Act 2009 for a failure to submit an annual self-assessment return for the tax year 2016-17 on time. [Dainius Bieliauskas and the Commissioners for Her Majesty's Revenue and Customs, [2020] UKFTT 346].The penalties included a £100 late filing penalty imposed on 13 February 2018; a £300 six month penalty imposed on 10 August 2018; and a £300 twelve month penalty imposed on 19 February 2019. There were also daily penalties totalling £900 imposed on 31 July 2018.
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