Codu Computer Ltd v Revenue & Customs [2011] UKFTT 186 (TC) (28 February 2011)
HMRC failed to provide evidence that the notice required signed documents, and thus did not discharge the burden of proving late filing. The penalties were not properly imposed.
- Citation
- [2011] UKFTT 186 (TC)
- Parties
- Appellant: Codu Computer Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 28 February 2011
- Procedural Posture
- Tax Penalty Appeal / First Tier Tribunal Decision
- Outcome
- Appeal allowed
- Legal Topics
- Corporation Tax, Late Filing Penalties, Reasonable Excuse, Burden of Proof
Case Brief
Summary, issues, holding and outcome
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Parties
Codu Computer Ltd
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Legal Issues
- 1 Whether the appellant was required to submit signed accounts with its company tax returns
- 2 Whether HMRC discharged the burden of proving late submission of returns
- 3 Whether penalties for late filing were properly imposed
Ratio Decidendi
HMRC failed to provide evidence that the notice required signed documents, and thus did not discharge the burden of proving late filing. The penalties were not properly imposed.
Court Disposition
Appeal allowed
Orders
- The determination of the two £100 penalties is set aside.
Full Case Text
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