People who missed the deadline for filing their tax returns have been let off the £100 fine, HM Revenue & Customs has confirmed. But the fine has only been waived for individuals and small businesses who have a "good reason for sending it in late". An HMRC spokesman told Sky News it wants to use more of its resources to target major tax avoiders rather than "penalising ordinary people". The story was first reported by the Daily Telegraph after it obtained a leaked memo, and could affect nearly 900,000 people. The memo reveals that staff were asked to write off the fine without further investigation for those who could show mitigating circumstances....Read more here