Homega Ltd v Revenue & Customs [2011] UKFTT 783 (TC) (02 December 2011)

Homega Ltd v Revenue & Customs [2011] UKFTT 783 (TC) (02 December 2011)

The appellant did not demonstrate a reasonable excuse for the late filing throughout the period of default. The belief that the return was submitted, without confirmation, does not constitute a reasonable excuse. The penalty is confirmed.

Citation
[2011] UKFTT 783
Parties
Appellant: Homega Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
02 December 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal disallowed
Legal Topics
Income Tax, Corporation Tax, Employer’s Annual Return, Penalties for Late Filing, Reasonable Excuse
Tax Law Income Tax Corporation Tax Employer’s Annual Return Penalties for Late Filing Reasonable Excuse

Case Brief

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Parties

Homega Limited

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 appellant had a reasonable excuse for late submission of the Employer’s Annual Return (P35)
  2. 2 Whether the penalty imposed under s 98A(2) and (3) TMA 1970 should be set aside

Ratio Decidendi

The appellant did not demonstrate a reasonable excuse for the late filing throughout the period of default. The belief that the return was submitted, without confirmation, does not constitute a reasonable excuse. The penalty is confirmed.

Court Disposition

Appeal disallowed

Orders

  • The penalty of £500 is confirmed and the appeal is dismissed.