Automatic tax return fines ‘invalid’
A judge has warned that automatically fining people for filing their tax returns late may not be legal, paving the way for a wave of appeals which could cost HMRC millions of pounds in lost revenue. The judgement at a first tribunal hearing of a late tax return fine in October said such penalties were only valid if issued by humans. HMRC has decided not to appeal against the decision.
Source: The Daily Telegraph (27/01/2018)