Rox Productions Ltd v Revenue & Customs [2014] UKFTT 714 (TC) (22 July 2014)

Rox Productions Ltd v Revenue & Customs [2014] UKFTT 714 (TC) (22 July 2014)

The appellant failed to provide evidence of a reasonable excuse for the late filing, as reliance on a third party agent without proper supervision does not meet the threshold. The penalty is statutory and cannot be reduced in the absence of a reasonable excuse.

Source-derived case information.

Citation
[2014] UKFTT 714
Parties
Appellant: Rox Productions Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
22 July 2014
Procedural Posture
Income Tax Penalty Appeal / First Tier Tribunal Determination on Papers
Outcome
Appeal dismissed
Legal Topics
Late Filing Penalties, Employer’s Return, Reasonable Excuse, Reliance on Third Party Agent
Tax Law Late Filing Penalties Employer’s Return Reasonable Excuse Reliance on Third Party Agent

Source-derived case record

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Parties

Rox Productions Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Penalty Appeal / First Tier Tribunal Determination on Papers

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late filing of its Employer’s Annual Return (P35 and P14) for 2010-2011
  2. 2 Whether reliance on a third party agent constitutes a reasonable excuse

Ratio Decidendi

The appellant failed to provide evidence of a reasonable excuse for the late filing, as reliance on a third party agent without proper supervision does not meet the threshold. The penalty is statutory and cannot be reduced in the absence of a reasonable excuse.

Court Disposition

Appeal dismissed

Orders

  • The penalty of £600 is confirmed.