Thomson v Revenue & Customs [2013] UKFTT 746 (TC) (10 December 2013)

Thomson v Revenue & Customs [2013] UKFTT 746 (TC) (10 December 2013)

The appellant failed to establish a reasonable excuse for late filing, as reliance on an employee's assurance without verification was not sufficient. The penalties were imposed in accordance with statutory provisions and were not disproportionate or unfair. The tribunal has no power to allow the appeal on grounds of unfairness.

Citation
[2013] UKFTT 746
Parties
Appellant: Neil Thomson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
10 December 2013
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, PAYE, Employer's Annual Return, Late Filing Penalty, Reasonable Excuse, Proportionality
Tax Law Income Tax PAYE Employer's Annual Return Late Filing Penalty Reasonable Excuse Proportionality

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Parties

Neil Thomson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of the P35 Employer's Annual Return
  2. 2 Whether the penalties imposed were disproportionate or unfair

Ratio Decidendi

The appellant failed to establish a reasonable excuse for late filing, as reliance on an employee's assurance without verification was not sufficient. The penalties were imposed in accordance with statutory provisions and were not disproportionate or unfair. The tribunal has no power to allow the appeal on grounds of unfairness.

Court Disposition

Appeal dismissed