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...
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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...
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:
