There have been two recent First-tier Tribunal decisions which give some encouragement to those who feel they have been assessed or penalised unjustly by HMRC. The case of Browne v HMRC  related to the failure to deliver a land transaction return for the purposes of SDLT.  This was a conveyancing matter and it was reasonable for Mrs Browne to rely on her solicitor to submit the SDLT return within the statutory time limit.  The Tribunal considered that there was no reason for her to think that the solicitors would fail to do so.  Their failure was not a fault of hers and she therefore had a reasonable excuse for the failure and no penalty arose.

This is welcome confirmation that it can in certain circumstances it can be a reasonable excuse to rely on a professional adviser.

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The taxman uses specialist ‘Appeals’ teams to lead its cases at Tribunal.  Lynam Tax Dispute Experts have decades of experience in handling contentious tax appeals and can assist taxpayers and their accountants with the process; in order to achieve the optimum results.
*If you need help with a tax appeal call Paul Lynam now, for a confidential and no obligation discussion on: 0845 643 9997.