In DJ Windsor & Co v HMRC (TC01403 – 10 October) an accountancy firm failed to submit its 2007/08 P35 by the due date and HMRC imposed a penalty of £1200.
The firm appealed contending that its senior partner had attempted to file the return online in April 2008 and had assumed that HMRC had received it.
The First-tier Tribunal dismissed the appeal finding on the balance of probabilities that the return had not been filed online and holding that the circumstances did not constitute a reasonable excuse.
Why it matters: In cases of this kind the submission of evidence is crucial.
The First-tier Tribunal found that the accountancy firm had failed to submit satisfactory evidence in support of its claim that it had submitted its P35 online and also held that...
