Administration & appeals: Submission of P35: whether a reasonable excuse
In DJ Windsor & Co v HMRC (TC01403 – 10 October) an accountancy firm failed to submit its 2007/08 P35 by the due date and HMRC imposed a penalty of £1200.
The firm appealed contending that its senior partner had attempted to file the return online in April 2008 and had assumed that HMRC had received it.
The First-tier Tribunal dismissed the appeal finding on the balance of probabilities that the return had not been filed online and holding that the circumstances did not constitute a reasonable excuse.
Why it matters: In cases of this kind the submission of evidence is crucial.
The First-tier Tribunal found that the accountancy firm had failed to submit satisfactory evidence in support of its claim that it...
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:
Administration & appeals: Submission of P35: whether a reasonable excuse
In DJ Windsor & Co v HMRC (TC01403 – 10 October) an accountancy firm failed to submit its 2007/08 P35 by the due date and HMRC imposed a penalty of £1200.
The firm appealed contending that its senior partner had attempted to file the return online in April 2008 and had assumed that HMRC had received it.
The First-tier Tribunal dismissed the appeal finding on the balance of probabilities that the return had not been filed online and holding that the circumstances did not constitute a reasonable excuse.
Why it matters: In cases of this kind the submission of evidence is crucial.
The First-tier Tribunal found that the accountancy firm had failed to submit satisfactory evidence in support of its claim that it...
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:
