Third Stone Ltd v Revenue & Customs [2010] UKFTT 234 (TC) (13 May 2010)

Third Stone Ltd v Revenue & Customs [2010] UKFTT 234 (TC) (13 May 2010)

Reliance on a dilatory agent does not constitute a reasonable excuse under the relevant legislation; the responsibility for filing returns remains with the employer. The penalties for late filing are therefore upheld.

Citation
[2010] UKFTT 234 (TC)
Parties
Appellant: Third Stone Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 May 2010
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Employer's End of Year Returns, Penalties for Late Filing, Reasonable Excuse Defence, Agent Liability
Tax Law Corporate Law Employer's End of Year Returns Penalties for Late Filing Reasonable Excuse Defence Agent Liability

Case Brief

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Parties

Third Stone Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether reliance on a third party (Company Secretary) constitutes a reasonable excuse for failure to file employer's end of year returns
  2. 2 Whether penalties for late filing should be upheld

Ratio Decidendi

Reliance on a dilatory agent does not constitute a reasonable excuse under the relevant legislation; the responsibility for filing returns remains with the employer. The penalties for late filing are therefore upheld.

Court Disposition

Appeal dismissed

Orders

  • Penalties levied by the Respondent are upheld