R Solomon v HMRC

In R Solomon v HMRC [2019] UKFTT 305 (9 May 2019) the FTT cancelled all the penalties issued by HMRC for the late filing of a return.

Mr Solomon had been issued a notice to file a return for the year 2016/17 by 31 January 2017. The return was not filed on time and HMRC started issuing penalties in February 2017. Eventually Mr Solomon did file his return in August 2018 and appealed against the penalties.

According to HMRC Mr Solomon had registered for self-assessment in March 2017 (using Form SA1) and although he was now working abroad he was still under an obligation to file a return.

The FTT observed that Mr Solomon had worked as a temporary school teacher and that the agency which had procured the position had ‘probably’ required him to set up a company to receive his remuneration. It also noted that Mr...