{"id":2437,"date":"2014-07-01T00:00:00","date_gmt":"2014-07-01T00:00:00","guid":{"rendered":"http:\/\/dev1.2facearts.com\/uncategorized\/penalty-for-just-one-day\/"},"modified":"2014-07-01T00:00:00","modified_gmt":"2014-07-01T00:00:00","slug":"penalty-for-just-one-day","status":"publish","type":"post","link":"https:\/\/hebblethwaites.com\/index.php\/penalty-for-just-one-day\/","title":{"rendered":"Penalty for just one day"},"content":{"rendered":"<p>\n\t&nbsp;Consider the following facts:<\/p>\n<ul>\n<li>\n\t\tThe filing deadline for a Stamp Duty Land Tax return was a Sunday.<\/li>\n<li>\n\t\tA member of the advisor&rsquo;s staff forgot to file the return by the end of the Friday &ndash; two days before the deadline.<\/li>\n<li>\n\t\tRealising their mistake, the staff member took the file home with the intention of filing over the weekend.<\/li>\n<li>\n\t\tDue to problems with internet access it was impossible to file the return before the deadline expired.<\/li>\n<\/ul>\n<p>\n\tThe return was subsequently filed the next working day, a Monday &ndash; one day late.<\/p>\n<p>\n\tHMRC charged a late filing penalty and the tax payer appealed.<\/p>\n<p>\n\tThe court decided that the penalty had been charged in accordance with legislation and the tax payer had no grounds to appeal. The fact that internet access was not available did not affect the issue. The First-tier Tribunal noted that &ldquo;leaving matters to the last minute was a recipe for disaster&rdquo; and that it did not have jurisdiction to decide on the fairness of a penalty.<\/p>\n<!-- -->","protected":false},"excerpt":{"rendered":"<p>&nbsp;Consider the following facts: The filing deadline for a Stamp Duty Land Tax return was a Sunday. A member of the advisor&rsquo;s staff forgot to file the return by the end of the Friday &ndash; two days before the deadline. Realising their mistake, the staff member took the file home with the intention of filing [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1],"tags":[],"class_list":["post-2437","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/posts\/2437","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/comments?post=2437"}],"version-history":[{"count":0,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/posts\/2437\/revisions"}],"wp:attachment":[{"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/media?parent=2437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/categories?post=2437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hebblethwaites.com\/index.php\/wp-json\/wp\/v2\/tags?post=2437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}