First-tier Tribunal (Tax)

[2014] UKFTT 330 (TC)

TC03466

Appeal number: TC/2013/07485

Income Tax – Penalties Arising on Late Filing – Reasonable Excuse Accepted by HMRC - Appeal Struck Out 

FIRST-TIER TRIBUNAL

TAX CHAMBER

Sitting in public in Bedford Square, London on 25 February 2014

© CROWN COPYRIGHT 2014

DECISION

Facts

1.        This Appeal against the late filing of self-assessment tax return came onto hearing on the 25 February 2004.  The Tribunal heard from HMRC and were furnished with a letter from HMRC to the Appellant dated 20 February 2014 accepting that the Appellant had established reasonable excuse for the late filing of the Return and further agreeing to waive the penalties previously levied against her (but not interest).

2.        The Appellant did not appear nor was she represented.

3.        Having heard HMRC and having considered the letter and, on the application of HMRC, the Tribunal directs that the Appeal be struck out.

6.    This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009.   The application must be received by this Tribunal not later than 56 days after this decision is sent to that party.  The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.

IAN HUDDLESTON

TRIBUNAL JUDGE

RELEASE DATE: 4 April 2014