Lau v Revenue & Customs [2011] UKFTT 560 (TC) (22 August 2011)

Lau v Revenue & Customs [2011] UKFTT 560 (TC) (22 August 2011)

Reliance on an accountant for filing a P35 return does not, in itself, amount to a reasonable excuse for late filing under s.118(2) of the Taxes Management Act 1970, especially where the task does not require specialist expertise and no evidence is provided that all reasonable efforts were made to file on time.

Citation
[2011] UKFTT 560
Parties
Appellant: Kalong Lau; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 August 2011
Procedural Posture
Appeal Against Penalty for Late Filing of P35 Employer’s Annual Return / First Tier Tribunal (tax), Determination on Papers
Outcome
Appeal dismissed; penalty confirmed.
Legal Topics
Income Tax, Corporation Tax, Penalties, Reasonable Excuse, Late Filing
Tax Law Income Tax Corporation Tax Penalties Reasonable Excuse Late Filing

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Parties

Kalong Lau

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal Against Penalty for Late Filing of P35 Employer’s Annual Return / First Tier Tribunal (tax), Determination on Papers

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of the P35 employer’s annual return under s.118(2) of the Taxes Management Act 1970

Ratio Decidendi

Reliance on an accountant for filing a P35 return does not, in itself, amount to a reasonable excuse for late filing under s.118(2) of the Taxes Management Act 1970, especially where the task does not require specialist expertise and no evidence is provided that all reasonable efforts were made to file on time.

Court Disposition

Appeal dismissed; penalty confirmed.

Orders

  • The penalty of £400 for late filing of the P35 return is confirmed.