In Westbeach Apparel UK Ltd v HMRC (TC01406 – 10 October) a company (W) delegated the submission of its 2009/10 P35 to a payroll agent who attempted to submit the return online on 13 May 2010 but failed to remove the tick from the box marked ‘test submission’.
HMRC imposed a penalty and the company appealed contending that it had a reasonable excuse.
The First-tier Tribunal dismissed W’s appeal finding that the payroll agent had ‘sent the return as a test submission on 13 May 2010 and that a live submission was not made until 20 October 2010’.
Judge Staker accepted HMRC’s evidence that ‘HMRC’s own system does not have a “test” facility but that many commercial software packages do and that the operator has to actively access the “test”...
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:
In Westbeach Apparel UK Ltd v HMRC (TC01406 – 10 October) a company (W) delegated the submission of its 2009/10 P35 to a payroll agent who attempted to submit the return online on 13 May 2010 but failed to remove the tick from the box marked ‘test submission’.
HMRC imposed a penalty and the company appealed contending that it had a reasonable excuse.
The First-tier Tribunal dismissed W’s appeal finding that the payroll agent had ‘sent the return as a test submission on 13 May 2010 and that a live submission was not made until 20 October 2010’.
Judge Staker accepted HMRC’s evidence that ‘HMRC’s own system does not have a “test” facility but that many commercial software packages do and that the operator has to actively access the “test”...
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:
