While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant product for the most up-to-date information on this topic.

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Simon Groom and Ben Saunders of Tolley Tax discuss the recent first-tier decision that produced grounds for appealing daily penalties for late filing of Self-Assessment Tax Returns and explain the implications for you as a tax practitioner.

Download the full guidance note