Cafe View v Revenue & Customs [2011] UKFTT 809 (TC) (09 December 2011)

The Tribunal found no reasonable excuse for the late filings but held that the penalties imposed were manifestly excessive given the circumstances and reduced them to £100 per year.

Citation: [2011] UKFTT 809 (TC)
Parties: Appellant: Cafe View; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 09 December 2011
Procedural Posture: Tax Penalty Appeal / First Tier Tribunal Decision
Outcome: Appeal allowed in part
Legal Topics: Late Filing Penalties, Employer’s Annual Return, Reasonable Excuse, Mitigation of Penalties

Tax Law Late Filing Penalties Employer’s Annual Return Reasonable Excuse Mitigation of Penalties

Case Brief

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Parties

Cafe View

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

1 Whether there was a reasonable excuse for late filing of P35s for tax years ending 5 April 2009 and 5 April 2010
2 Whether the penalties imposed were manifestly excessive
3 Whether the Tribunal has power to mitigate penalties under section 98A(2)(a) Taxes Management Act 1970

Ratio Decidendi

The Tribunal found no reasonable excuse for the late filings but held that the penalties imposed were manifestly excessive given the circumstances and reduced them to £100 per year.

Court Disposition

Appeal allowed in part

Orders

Penalty reduced to £100 for tax year ending 5 April 2009
Penalty reduced to £100 for tax year ending 5 April 2010