Penalty Notices
HMRC v HOK Limited
It has been an unfortunate time for HMRC in the First Tier Tax Tribunal, with a number of judges overturning Penalty Notices served for the late filing of the P35. Judgements referred to HMRC acting in a ‘high handed’ and ‘disreputable’ manner by sending out Penalty Notices in September for the late filing of the P35 in [...]
Pensions and Auto-Enrolment, Penalty Notices, Basic PAYE Tools, Tax Relief Bills, Smartphones, Case Law Corner, RTI Needs You (Still) and the NI Verification Request
This week, I send greetings from the lovely Stratford-upon-Avon, where we are holding The Learn Centre’s 18th Annual Conference. I am looking forward to being there with learned colleagues and friends. The Conference always provides essential updates and allows the sharing of information and the chance for some social and professional networking. There are some [...]
Penalties for late P35 forms – Foresight Financial Services Ltd v HMRC
The First Tier Tribunal (Tax) hears appeals relating to tax against decisions that have been made by the Commissioners for Her Majesty’s Revenue and Customs. This decision from the First Tier Tribunal concerns the penalty that was raised by HMRC for the late filing of a P35. The deadline by which the P35 Return is required [...]

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