In Dalton Piercy Parish Council v HMRC (TC00739 – 20 October) a parish council had one employee (its clerk). The council failed to submit its P35 by the due date and HMRC imposed a penalty. The council appealed contending that it had a reasonable excuse because its clerk had found it impossible to submit the return online and had submitted the required details by post. The First-Tier Tribunal dismissed the council’s appeal finding that HMRC had not received the letter in question and holding that there was no reasonable excuse for the failure to submit the return.
Why it matters: As a matter of law this is clearly a correct decision. However it may seem somewhat harsh that Her Majesty’s Government should profit at the expense of a small local parish council.
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In Dalton Piercy Parish Council v HMRC (TC00739 – 20 October) a parish council had one employee (its clerk). The council failed to submit its P35 by the due date and HMRC imposed a penalty. The council appealed contending that it had a reasonable excuse because its clerk had found it impossible to submit the return online and had submitted the required details by post. The First-Tier Tribunal dismissed the council’s appeal finding that HMRC had not received the letter in question and holding that there was no reasonable excuse for the failure to submit the return.
Why it matters: As a matter of law this is clearly a correct decision. However it may seem somewhat harsh that Her Majesty’s Government should profit at the expense of a small local parish council.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
