David Wake -Walker Ltd v Revenue & Customs [2013] UKFTT 717 (TC) (28 November 2013)

David Wake -Walker Ltd v Revenue & Customs [2013] UKFTT 717 (TC) (28 November 2013)

The Tribunal found as a fact that the appellant, through Mr Wake-Walker, honestly believed the end of year return had been submitted. This honest belief, relating to a relevant state of fact, constituted a reasonable excuse for the default, regardless of whether a reasonable person would have held the same belief. The respondents failed to discharge the burden of proof that the filing did not occur by the deadline.

Citation
[2013] UKFTT 717 (TC)
Parties
Appellant: David Wake-Walker Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
28 November 2013
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal allowed
Legal Topics
PAYE End of Year Filing, Penalty for Late Filing, Reasonable Excuse, Burden of Proof
Tax Law PAYE End of Year Filing Penalty for Late Filing Reasonable Excuse Burden of Proof

Case Brief

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Parties

David Wake-Walker Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for failing to file the end of year P35 return by the statutory deadline
  2. 2 Whether an honest belief in having filed constitutes a reasonable excuse under the law

Ratio Decidendi

The Tribunal found as a fact that the appellant, through Mr Wake-Walker, honestly believed the end of year return had been submitted. This honest belief, relating to a relevant state of fact, constituted a reasonable excuse for the default, regardless of whether a reasonable person would have held the same belief. The respondents failed to discharge the burden of proof that the filing did not occur by the deadline.

Court Disposition

Appeal allowed

Orders

  • The penalty of £600 is set aside.