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 third party or agent does not constitute a reasonable excuse for failure to file employer's end of year returns; the statutory responsibility remains with the employer.

Citation
[2010] UKFTT 234
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
PAYE Returns, Penalties for Late Filing, Reasonable Excuse, Employer Obligations
Tax Law Corporate Law PAYE Returns Penalties for Late Filing Reasonable Excuse Employer Obligations

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 4 Party arguments 2 Amounts and remedies 1
Sign in to unlock

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 third party or agent does not constitute a reasonable excuse for failure to file employer's end of year returns; the statutory responsibility remains with the employer.

Court Disposition

Appeal dismissed

Orders

  • Penalties levied by the Respondent are upheld