Groves v HMRC [2014] UKFTT 858 (TC)
Wills & Trusts Law Reports | June 2016 #160The appellant (A) in his capacity as executor of an estate appealed against the imposition of a late filing penalty of £400 in relation to a trust and estate tax return for the year 2012/2013.
HMRC sent A a notice on 6 April 2013 requiring submission of a trust and estate return for that year by 31 October 2013 for paper returns or 31 January 2015 if electronically. On 18 February 2014 HMRC sent A a notice of penalty assessment of £100 for failure to submit the return on time. A appealed to HMRC on 4 March 2014 stating that he had written to HMRC on 27 March 2013 clarifying that ...