blondynek pisze:nie tzreba prawnikow![]()
sa formy do wypelnienia- juz tu jednemu wklejalam - ale nie chce mi sie szukac
blondynek pisze:jak przeczyta forme - a prawnika do tego nie tzreba - to bedzie mial liste co HMRC uznaje za reasonable excuse a co nie
i wtedy sam sobie odpowie na pytanie - czy ma szanse na czesciowe umorzenie czy nie
THAMES VALLEY RENOVATIONS (TC947)
Incorrect advice was the cause of the appeal by Thames Valley Renovations (TC947). They were refused gross payment status because the directors had filed their self-assessment returns late.
The directors had taken advice from their accountant who had told them that, as they had no income, they did not need to file a return and they could also ignore the late filing penalties. Because the returns were outstanding, gross payment status was refused. The directors tried dealing with HMRC, who sent the replacement returns to the wrong address. They were unable to file all the returns online.
The Tribunal concluded that the taxpayers had a reasonable excuse and had acted reasonably in relying on their accountant and trying to sort out the matter themselves, once they realised the accountant’s advice was incorrect.
This is interesting, since HMRC will not accept reliance on a third party as a reasonable excuse, but it does reflect the fact that taxpayers can be vulnerable to incorrect advice.
The company’s appeal was allowed.
blackmargo pisze:ja jednak przestrzegam przed zbytnim optymizmem, kazda sprawa to osobny przypadek
http://www.ombudsman.org.uk/reports-and ... nsequences
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