FMA Consulting Ltd v Revenue & Customs [2011] UKFTT 819 (TC) (13 December 2011)

FMA Consulting Ltd v Revenue & Customs [2011] UKFTT 819 (TC) (13 December 2011)

The appellant admitted late filing and absence of reasonable excuse; payment of tax liabilities is separate from filing obligations; lack of notification or reminders does not constitute reasonable excuse; penalties were correctly charged under the legislation and are not plainly unfair or disproportionate.

Citation
[2011] UKFTT 819 (TC)
Parties
Appellant: FMA Consulting Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 December 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Late Filing Penalty, Reasonable Excuse, Proportionality of Penalty
Tax Law Late Filing Penalty Reasonable Excuse Proportionality of Penalty

Case Brief

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Parties

FMA Consulting Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the penalty for late filing of P35 return was correctly imposed
  2. 2 Whether the appellant had a reasonable excuse for late filing
  3. 3 Whether the penalty was disproportionate

Ratio Decidendi

The appellant admitted late filing and absence of reasonable excuse; payment of tax liabilities is separate from filing obligations; lack of notification or reminders does not constitute reasonable excuse; penalties were correctly charged under the legislation and are not plainly unfair or disproportionate.

Court Disposition

Appeal dismissed

Orders

  • Penalties of £800 confirmed
  • Appeal dismissed