Consult Solutions v Revenue & Customs [2011] UKFTT 429 (TC) (30 June 2011)
The appellant acted as a prudent employer, exercised reasonable foresight and due diligence, and the failure to file was due to a systems or internet error beyond its control. The lack of knowledge regarding the receipt arrangement was understandable given it was the first year of mandatory online filing. Therefore, a reasonable excuse was established.
- Citation
- [2011] UKFTT 429
- Parties
- Appellant: Consult Solutions; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 30 June 2011
- Procedural Posture
- Tax Penalty Appeal / First Tier Tribunal Decision
- Outcome
- Appeal allowed
- Legal Topics
- Income Tax, Corporation Tax, PAYE, Penalty for Late Filing, Reasonable Excuse
Case Brief
Summary, issues, holding and outcome
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Parties
Consult Solutions
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 had a reasonable excuse for late filing of the employer’s annual return (P35)
Ratio Decidendi
The appellant acted as a prudent employer, exercised reasonable foresight and due diligence, and the failure to file was due to a systems or internet error beyond its control. The lack of knowledge regarding the receipt arrangement was understandable given it was the first year of mandatory online filing. Therefore, a reasonable excuse was established.
Court Disposition
Appeal allowed
Orders
- Penalty of ₤400 discharged
- HMRC not pursuing additional penalty of ₤100 for the period 20 September 2010 to 19 October 2010
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