Waring Investments Ltd v Revenue & Customs [2011] UKFTT 387 (TC) (10 June 2011)

Waring Investments Ltd v Revenue & Customs [2011] UKFTT 387 (TC) (10 June 2011)

The Tribunal held that while the appellant encountered genuine difficulties with the online filing process, it did not take all reasonable steps to resolve the issue before the deadline, such as reviewing HMRC guidance or submitting a paper return with an explanation. Therefore, the appellant did not have a...

Source-derived case information.

Citation
[2011] UKFTT 387 (TC)
Parties
Appellant: Waring Investments Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
10 June 2011
Procedural Posture
Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
PAYE Returns, Online Filing Requirements, Penalty for Late Submission, Reasonable Excuse Defence
Tax Law Administrative Law PAYE Returns Online Filing Requirements Penalty for Late Submission Reasonable Excuse Defence

Source-derived case record

Summary, issues, holding and outcome

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Parties

Waring Investments Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Penalty Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for late submission of the P35 return under s98A TMA 1970
  2. 2 Whether the penalty was correctly imposed for failure to submit the return online by the statutory deadline

Ratio Decidendi

The Tribunal held that while the appellant encountered genuine difficulties with the online filing process, it did not take all reasonable steps to resolve the issue before the deadline, such as reviewing HMRC guidance or submitting a paper return with an explanation. Therefore, the appellant did not have a reasonable excuse for the late submission and the penalty was correctly imposed.

Court Disposition

Appeal dismissed

Orders

  • The penalty determination of £300 is confirmed.