Penalty for alleged failure to submit partnership return
In Eamas Consulting LLP v HMRC (No 2) (TC02009 – 13 June) a limited liability partnership appealed against penalties under TMA 1970 s 93A contending that it had submitted the relevant return within the statutory time limit. The First-tier Tribunal initially dismissed the appeal (TC00595) with Judge Petherbridge finding that the representative partner had not provided ‘a shred of evidence that that was in fact the case. No copy of the partnership return has been produced and no evidence of it having been posted has been produced.’ The partnership appealed to the Upper Tribunal which remitted the case for rehearing by a different First-tier Tribunal judge. At the rehearing Judge Gammie accepted the partnership’s evidence and allowed the appeal.
Penalty for alleged failure to submit partnership return
In Eamas Consulting LLP v HMRC (No 2) (TC02009 – 13 June) a limited liability partnership appealed against penalties under TMA 1970 s 93A contending that it had submitted the relevant return within the statutory time limit. The First-tier Tribunal initially dismissed the appeal (TC00595) with Judge Petherbridge finding that the representative partner had not provided ‘a shred of evidence that that was in fact the case. No copy of the partnership return has been produced and no evidence of it having been posted has been produced.’ The partnership appealed to the Upper Tribunal which remitted the case for rehearing by a different First-tier Tribunal judge. At the rehearing Judge Gammie accepted the partnership’s evidence and allowed the appeal.
