UKFTT 77 (2010) Taylor v HMRC

Late filing penalty - HMRC won

Case Summary:

Mr Taylor said he had posted his return long before the deadline but it wasn’t received by HMRC until 125 days after the 31 October deadline. He produced no evidence of proof of posting.

The First Tier Tribunal said “If Mr Taylor wishes to argue that this Return was one that he had submitted “long before the deadline” of 31/10/2008 then it would have taken the Post Office more than three and a half months to deliver it. That is not credible.”