In Perfect Permit v HMRC [2015] UKFTT 171 (23 April 2015) the FTT found that the late registration of an agent by HMRC constituted a reasonable excuse for the late submission of employer annual returns (EAR).
Perfect Permit had delivered its EAR (forms P35 and P14) late in respect of the years 2008/09 and 2009/10 and had been charged penalties.
The FTT observed that the 2008/09 return had been filed on 5 July 2010 over a year late and so the penalty was due. The failure of the taxpayer’s previous agent was not a reasonable excuse and it was up to the taxpayer to seek redress from its agent.
The return for 2009/10 was also filed on 5 July 2010 only 47 days late and by the taxpayer’s new agent. The FTT accepted that the new agent had experienced ‘genuine and...
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In Perfect Permit v HMRC [2015] UKFTT 171 (23 April 2015) the FTT found that the late registration of an agent by HMRC constituted a reasonable excuse for the late submission of employer annual returns (EAR).
Perfect Permit had delivered its EAR (forms P35 and P14) late in respect of the years 2008/09 and 2009/10 and had been charged penalties.
The FTT observed that the 2008/09 return had been filed on 5 July 2010 over a year late and so the penalty was due. The failure of the taxpayer’s previous agent was not a reasonable excuse and it was up to the taxpayer to seek redress from its agent.
The return for 2009/10 was also filed on 5 July 2010 only 47 days late and by the taxpayer’s new agent. The FTT accepted that the new agent had experienced ‘genuine and...
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