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	<title>Legal Knowledge Scotland &#187; penalties</title>
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		<title>Upper Tax Tribunal strikes out HMRC penalties for mentally injured robbery victim</title>
		<link>http://www.legalknowledgescotland.com/?p=45</link>
		<comments>http://www.legalknowledgescotland.com/?p=45#comments</comments>
		<pubDate>Wed, 04 May 2011 20:31:55 +0000</pubDate>
		<dc:creator><![CDATA[andywduncan]]></dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[HMRC]]></category>
		<category><![CDATA[penalties]]></category>
		<category><![CDATA[tax tribunal]]></category>

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		<description><![CDATA[The Upper Tax Tribunal has struck out late filing penalties imposed by HMRC upon a woman who became mentally incapable and homeless after being seriously injured by armed robbers. Although the robbers used her bank cards to steal all her savings, leaving her penniless for two years, an earlier tribunal decision nevertheless ordered her to [&#8230;]]]></description>
				<content:encoded><![CDATA[<p>The Upper Tax Tribunal has struck out late filing penalties imposed by HMRC upon a woman who became mentally incapable and homeless after being seriously injured by armed robbers. Although the robbers used her bank cards to steal all her savings, leaving her penniless for two years, an earlier tribunal decision nevertheless ordered her to pay the penalties.</p>
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