In NA Dudley Electrical Contractors Ltd v HMRC (TC01124 – 9 May) HMRC imposed a penalty under TMA 1970 s 98A on the basis that a company (N) had failed to submit its form P35 by the due date. N appealed contending that it had never received a copy of the form P35.
The First-tier Tribunal accepted this contention and allowed the appeal. Judge Geraint Jones held that the fact that N’s accountants had submitted its 2006/07 form P35 online did not absolve HMRC from the requirement to send a paper copy of the return.
Why it matters: HMRC have taken the view that they no longer need to issue paper returns where a taxpayer has registered to submit returns online. Judge Geraint Jones held that there was no legal justification for HMRC’s view and that they were still required to...
