In Glenthorne Property Services Ltd v HMRC [2021] UKFTT 370 (TC) (18 October) the FTT unsurprisingly found that internet connection failure was not a reasonable excuse for failure to submit a contractor monthly return on time. The taxpayer gave no explanation as to why it had not filed the return in the five days between the filing deadline and the date on which it was actually filed. The judge said (para 21) that ‘a reasonable taxpayer in those circumstances conscious of their tax obligations would have filed the return the following day – they would either have found an alternative internet connection or resolved the technical issue with the connection’.
In Finanzamt B v X-BmbH (Case C‑324/20) (28 October) the CJEU agreed with the advocate general’s opinion that payment by agreed instalments for a single supply of...
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In Glenthorne Property Services Ltd v HMRC [2021] UKFTT 370 (TC) (18 October) the FTT unsurprisingly found that internet connection failure was not a reasonable excuse for failure to submit a contractor monthly return on time. The taxpayer gave no explanation as to why it had not filed the return in the five days between the filing deadline and the date on which it was actually filed. The judge said (para 21) that ‘a reasonable taxpayer in those circumstances conscious of their tax obligations would have filed the return the following day – they would either have found an alternative internet connection or resolved the technical issue with the connection’.
In Finanzamt B v X-BmbH (Case C‑324/20) (28 October) the CJEU agreed with the advocate general’s opinion that payment by agreed instalments for a single supply of...
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