In Providence Health Consultants Ltd v HMRC (TC02988 – 1 November 2013) an accountant – who purported to be a member of ICAEW – had been appointed by a company director to manage the company’s tax affairs. This included the filing of tax returns and the setting up of a PAYE scheme (the ‘scheme’). The accountant was actually not a member of ICAEW and never contacted HMRC to set up the scheme.
When a paper return had been rejected by HMRC (as it should have been filed online) the director had become aware of a problem and had appointed other accountants who proceeded to bring their client’s affairs into order expediently.
The issue was whether the reliance by the company director on an accountant was a reasonable excuse. The tribunal found in favor of the taxpayer who ‘had had no reason to suspect’...
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In Providence Health Consultants Ltd v HMRC (TC02988 – 1 November 2013) an accountant – who purported to be a member of ICAEW – had been appointed by a company director to manage the company’s tax affairs. This included the filing of tax returns and the setting up of a PAYE scheme (the ‘scheme’). The accountant was actually not a member of ICAEW and never contacted HMRC to set up the scheme.
When a paper return had been rejected by HMRC (as it should have been filed online) the director had become aware of a problem and had appointed other accountants who proceeded to bring their client’s affairs into order expediently.
The issue was whether the reliance by the company director on an accountant was a reasonable excuse. The tribunal found in favor of the taxpayer who ‘had had no reason to suspect’...
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:
