Shaw Tribunal cancels penalties | RPC

In Shaw v HMRC [2018] UKFTT 0381 (TC), the First-tier Tribunal (FTT) has cancelled late filing penalties because HMRC had not satisfied the statutory requirements of section 8(1), Taxes Management Act 1970 (TMA) as a notice to file had not been validly served on the appellant.
— Read on www.rpc.co.uk/perspectives/tax-take/shaw-tribunal-cancels-penalties/