More tribunal cases lost by HMRC, guidance on agency workers, no excuses for not filing onlineThursday, May 12th, 2011
Most of this week’s news focuses on HMRC, with even more cases lost at tax tribunals over what makes a “reasonable excuse” and the introduction of new issues over the standard of proof required when penalties are imposed. Curiously, all of the recent adverse rulings have been made by one particular Tribunal judge – is that significant?
We also report on a formal comment from HMRC on the situation of small, one-person employers, who are now required by law to file all year-end and in-year forms online. What if they do not have a computer and cannot afford to buy one or pay someone to file for them? Will HMRC impose penalties and will the employers have a “reasonable excuse”?
The Forum has been quiet over the holiday period but it is now as busy as ever! Can you contribute anything to this week’s questions?