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Drawing on his insights as an amateur football referee and tax lecturer, Mike T
— Read on www.accountingweb.co.uk/tax/hmrc-policy/self-employed-referees-secure-big-tribunal-victory

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/