Wall Panelling Ltd v Revenue & Customs [2011] UKFTT 51 (TC) (14 January 2011)

Wall Panelling Ltd v Revenue & Customs [2011] UKFTT 51 (TC) (14 January 2011)

Reliance on an agent to file the return, especially after a previous default, does not amount to a reasonable excuse under the law; the responsibility remains with the employer to ensure timely filing.

Citation
[2011] UKFTT 51 (TC)
Parties
Appellant: Wall Panelling Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
14 January 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Late Filing Penalty, Employer’s Annual Return, Reasonable Excuse, Delegation to Agent
Tax Law Administrative Law Late Filing Penalty Employer’s Annual Return Reasonable Excuse Delegation to Agent

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 2 Authorities cited 3 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

Wall Panelling Ltd

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 the appellant had a reasonable excuse for late filing of the Employer’s Annual Return (P35)
  2. 2 Whether reliance on an agent constitutes a reasonable excuse for late filing

Ratio Decidendi

Reliance on an agent to file the return, especially after a previous default, does not amount to a reasonable excuse under the law; the responsibility remains with the employer to ensure timely filing.

Court Disposition

Appeal dismissed

Orders

  • Penalties for late filing upheld