Ignite Recruitment Ltd v Revenue & Customs [2015] UKFTT 105 (TC) (04 March 2015)

Ignite Recruitment Ltd v Revenue & Customs [2015] UKFTT 105 (TC) (04 March 2015)

The Tribunal found that the Appellant did not have a reasonable excuse for the late filing of the Employer’s Annual Returns. The obligation to file rests with the employer, and reliance on an agent does not absolve this responsibility. The Appellant was put on notice by penalty notices and failed to ensure compliance. The penalties were lawfully imposed and are confirmed.

Citation
[2015] UKFTT 105
Parties
Appellant: Ignite Recruitment Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
04 March 2015
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision on Appeal
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, PAYE, Employer's Annual Return, Penalties, Reasonable Excuse
Tax Law Income Tax Corporation Tax PAYE Employer's Annual Return Penalties Reasonable Excuse

Case Brief

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Parties

Ignite Recruitment Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the Appellant had a reasonable excuse for late filing of Employer’s Annual Returns for 2010-11 and 2011-12
  2. 2 Whether penalties imposed under s 98A(2) & (3) Taxes Management Act 1970 should be upheld

Ratio Decidendi

The Tribunal found that the Appellant did not have a reasonable excuse for the late filing of the Employer’s Annual Returns. The obligation to file rests with the employer, and reliance on an agent does not absolve this responsibility. The Appellant was put on notice by penalty notices and failed to ensure compliance. The penalties were lawfully imposed and are confirmed.

Court Disposition

Appeal dismissed

Orders

  • The late filing penalties for 2010-11 and 2011-12 are confirmed.