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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Urban Illustrate Ltd v Revenue & Customs [2011] UKFTT 779 (TC) (01 December 2011) URL: https://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01613.html Cite as: [2011] UKFTT 779 (TC) |
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[2011] UKFTT 779 (TC)
TC01613
Appeal number:TC/2011/03819
S98((2)(a) Taxes Management Act 1970:penalty for failure to file P35 (end of year return) on time; disputed on-line filing; “reasonable excuse” for failure.
FIRST-TIER TRIBUNAL
TAX
URBAN ILLUSTRATE LIMITED Appellant
- and -
TRIBUNAL: CHRISTOPHER HACKING (TRIBUNAL JUDGE)
The Tribunal determined the appeal on 23 August 2011 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 12 May 2011, HMRC’s Statement of Case submitted on 20 June 2011 and the Appellant’s Reply dated 4 July 2011
© CROWN COPYRIGHT 2011
DECISION
The Appeal
The issues
The facts and the competing arguments
“The fact that HM Revenue and Customs have no record of the return has never been disputed, the argument is simply that the return was filed by this office on 15th April. We assumed that HMRC had received the return and this was why no further attempt was made to file prior to notification from you that you had not received it. In light of this we believe this was beyond the employers control as he had acted reasonably throughout and complied fully with HMRC requirements”
The Tribunals findings
13. The penalty is confirmed and the appeal dismissed.