Expert Recruitment v Revenue & Customs [2014] UKFTT 738 (TC) (31 July 2014)

Expert Recruitment v Revenue & Customs [2014] UKFTT 738 (TC) (31 July 2014)

A genuine oversight or lack of awareness does not amount to a reasonable excuse under Schedule 55 Finance Act 2009. The penalty was correctly imposed and no special circumstances justify reduction.

Source-derived case information.

Citation
[2014] UKFTT 738
Parties
Appellant: Expert Recruitment; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
31 July 2014
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Late Filing Penalty, Construction Industry Scheme, Reasonable Excuse
Tax Law Late Filing Penalty Construction Industry Scheme Reasonable Excuse

Source-derived case record

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Parties

Expert Recruitment

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of CIS return
  2. 2 Whether the penalty was correctly imposed under Schedule 55 Finance Act 2009

Ratio Decidendi

A genuine oversight or lack of awareness does not amount to a reasonable excuse under Schedule 55 Finance Act 2009. The penalty was correctly imposed and no special circumstances justify reduction.

Court Disposition

Appeal dismissed

Orders

  • £100 late filing penalty confirmed