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tax tribunals
More adverse “reasonable excuse” decisions
The First-tier Tax Tribunal continues to hear appeals against penalty notices for late filing of P35s – with mixed application of the “reasonable excuse” rule. In the case Barron v Revenue & Customs, Miss Barron appealed against a penalty of £54.07 for late payment of tax. HMRC argued that “not having any money to pay [...]
Tax tribunal clarifies status of P35 confirmation email
Believing an email from HMRC that says the same thing whether an employer makes a test submission or a live submission is not a “reasonable excuse”. In a decision given on 28 April in the case Law Costing Ltd v Revenue & Customs, the First-tier Tax Tribunal ruled that the confirmation email, which is sent [...]
Tax Tribunal overturns HMRC’s interpretation of “reasonable excuse”
If a taxpayer does not know what is required, in what circumstances can that be a “reasonable excuse”? In two decisions given in April 2011, the First-tier Tax Tribunal refused to accept HMRC’s interpretation of what is a “reasonable excuse”, in one case emphasising the need for employers to make it clear to leavers that [...]
