Boyd v Revenue & Customs [2012] UKFTT 131 (TC) (23 November 2011)

Boyd v Revenue & Customs [2012] UKFTT 131 (TC) (23 November 2011)

There was no evidence the P35 return was filed before 23 February 2011; neither the appellant nor his bookkeeper ensured confirmation of submission; honest mistake or oversight does not amount to a reasonable excuse; the penalty is statutory and not plainly unfair; the Tribunal has no power to mitigate the penalty in these circumstances.

Citation
[2012] UKFTT 131 (TC)
Parties
Appellant: Stephen Boyd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
23 November 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Employer Penalties, Late Filing, Reasonable Excuse, Mitigation of Penalties
Tax Law Income Tax Employer Penalties Late Filing Reasonable Excuse Mitigation of Penalties

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Parties

Stephen Boyd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the penalty for late submission of the employer’s annual return (P35) should be upheld
  2. 2 Whether there was a reasonable excuse for the late filing
  3. 3 Whether the penalty can be mitigated due to delay in notification or fairness

Ratio Decidendi

There was no evidence the P35 return was filed before 23 February 2011; neither the appellant nor his bookkeeper ensured confirmation of submission; honest mistake or oversight does not amount to a reasonable excuse; the penalty is statutory and not plainly unfair; the Tribunal has no power to mitigate the penalty in these circumstances.

Court Disposition

Appeal dismissed

Orders

  • Penalty of £400 for late filing of employer’s annual return (P35) confirmed
  • No mitigation or reduction of penalty