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INCOME TAX � late submission of individual tax return �Whether reasonable excuse for late submission of return - No.
The Tribunal determined the appeal on 1 April 2014 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009 (default paper cases) having first read the Notice of Appeal dated 2 December 2014, and HMRC�s Statement of Case submitted on 27 January 2015 with enclosures. The Tribunal wrote to the Appellant on 27 January 2015 indicating that if they wished to reply to HMRC�s Statement of Case they should do so within 30 days. No reply was received.
This considers an appeal against a penalty of �100 levied by the Respondents (HMRC) for the late filing by the appellant of its individual tax return for the tax year 2012 � 2013.
Taxes Management Act 1970, (TMA 1970) in particular Section 7(1), 8(1D), and 8(1G)
The filing date for an individual tax return is ordinarily determined by Section 8 (1D) of the Taxes Management Act 1970. For the period ended 5 April 2013 an electronic return must be filed by 31 January 2014.
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