Resources for Learning Pension Fund v Revenue & Customs [2011] UKFTT 844 (TC) (20 December 2011)

Resources for Learning Pension Fund v Revenue & Customs [2011] UKFTT 844 (TC) (20 December 2011)

The Tribunal found that the Appellant did not have a reasonable excuse for the late filing of the P35 return. The error in omitting the suffix 'P' was apparent in the email, and a diligent taxpayer should have noticed and rectified it. The responsibility to file rests with the Appellant, and the penalty was correctly imposed under the legislation.

Citation
[2011] UKFTT 844 (TC)
Parties
Appellant: Resources for Learning Pension Fund; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
20 December 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing
Outcome
Appeal dismissed
Legal Topics
Late Filing Penalty, Reasonable Excuse, PAYE Returns, Taxes Management Act 1970
Tax Law Late Filing Penalty Reasonable Excuse PAYE Returns Taxes Management Act 1970

Case Brief

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Parties

Resources for Learning Pension Fund

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Determination Without Hearing

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 penalty imposed was correct and proportionate

Ratio Decidendi

The Tribunal found that the Appellant did not have a reasonable excuse for the late filing of the P35 return. The error in omitting the suffix 'P' was apparent in the email, and a diligent taxpayer should have noticed and rectified it. The responsibility to file rests with the Appellant, and the penalty was correctly imposed under the legislation.

Court Disposition

Appeal dismissed

Orders

  • The penalties are confirmed.