DJ Windsor & Co v Revenue & Customs [2011] UKFTT 558 (TC) (19 August 2011)

DJ Windsor & Co v Revenue & Customs [2011] UKFTT 558 (TC) (19 August 2011)

The Tribunal found that DJ Windsor & Co did not successfully submit the 2007-08 P35 return electronically by the deadline and failed to provide evidence of submission or confirmation. The Tribunal further held that the appellant did not have a reasonable excuse for the late filing, as the lack of awareness of unsuccessful submission and failure to ensure confirmation did not meet the statutory standard for reasonable excuse. The penalty of £1,200 was therefore confirmed.

Citation
[2011] UKFTT 558 (TC)
Parties
Appellant: DJ Windsor & Co; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
19 August 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
PAYE, Late Submission Penalty, Reasonable Excuse, Electronic Filing Requirements
Tax Law PAYE Late Submission Penalty Reasonable Excuse Electronic Filing Requirements

Case Brief

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Parties

DJ Windsor & Co

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the 2007-08 P35 PAYE return was filed electronically on time
  2. 2 Whether the appellant had a reasonable excuse for late filing

Ratio Decidendi

The Tribunal found that DJ Windsor & Co did not successfully submit the 2007-08 P35 return electronically by the deadline and failed to provide evidence of submission or confirmation. The Tribunal further held that the appellant did not have a reasonable excuse for the late filing, as the lack of awareness of unsuccessful submission and failure to ensure confirmation did not meet the statutory standard for reasonable excuse. The penalty of £1,200 was therefore confirmed.

Court Disposition

Appeal dismissed

Orders

  • Penalty of £1,200 for late submission of 2007-08 P35 PAYE return confirmed