In Contour Business Interiors v HMRC (TC01162 – 26 May) a partnership which had submitted CIS returns electronically changed its accountants in January 2010 (without notifying HMRC). HMRC did not receive an electronic return for the month ended 5 February 2010 and issued a penalty notice.
They issued similar notices for the following four months. The partnership appealed contending that its new accountants had submitted paper returns for the months in question.
The First-tier Tribunal allowed the appeal against the initial penalty holding that there was a reasonable excuse for the partnership having relied on its new accountants to submit that return. However there was no reasonable excuse for the four subsequent returns since the issue of the penalty notice should have made the partnership aware that its new accountants were not submitting...
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In Contour Business Interiors v HMRC (TC01162 – 26 May) a partnership which had submitted CIS returns electronically changed its accountants in January 2010 (without notifying HMRC). HMRC did not receive an electronic return for the month ended 5 February 2010 and issued a penalty notice.
They issued similar notices for the following four months. The partnership appealed contending that its new accountants had submitted paper returns for the months in question.
The First-tier Tribunal allowed the appeal against the initial penalty holding that there was a reasonable excuse for the partnership having relied on its new accountants to submit that return. However there was no reasonable excuse for the four subsequent returns since the issue of the penalty notice should have made the partnership aware that its new accountants were not submitting...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
