Mayfield Parish Church v Revenue & Customs [2012] UKFTT 3 (TC) (03 January 2012)

Mayfield Parish Church v Revenue & Customs [2012] UKFTT 3 (TC) (03 January 2012)

The Tribunal found that the appellant had a reasonable excuse for the delay in filing the P35 returns and acted within a reasonable time after the excuse ceased, thus the penalties should not be imposed.

Citation
[2012] UKFTT 3 (TC)
Parties
Appellant: Mayfield Parish Church; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
03 January 2012
Procedural Posture
Appeal / First Tier Tribunal (tax) Hearing
Outcome
Appeal allowed
Legal Topics
Income Tax, Corporation Tax, PAYE, Penalties, Late Filing, Reasonable Excuse
Tax Law Income Tax Corporation Tax PAYE Penalties Late Filing Reasonable Excuse

Case Brief

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Parties

Mayfield Parish Church

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax) Hearing

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of P35 (end of year PAYE) returns

Ratio Decidendi

The Tribunal found that the appellant had a reasonable excuse for the delay in filing the P35 returns and acted within a reasonable time after the excuse ceased, thus the penalties should not be imposed.

Court Disposition

Appeal allowed

Orders

  • Penalties for late filing of P35 returns set aside