In Ms N Bailey v HMRC (TC01881 – 22 March) a woman (B) with two employees failed to submit her P35 in time and HMRC imposed penalties of £500. She paid £100 but appealed against the balance of £400 contending that the penalty was unfair. The First-tier Tribunal dismissed her appeal. Judge Poole specifically disapproved the decision of Judge Geraint Jones in Hok Ltd v HMRC FTT [2011] UKFTT 433 (TC) TC01286 and held that while the penalty was ‘harsh’ it was neither ‘plainly unfair’ nor disproportionate.
Read the decision here.
Why it matters: Judge Poole specifically disapproved the controversial decision of Judge Geraint Jones in Hok Ltd v HMRC (which is currently under appeal to the Upper Tribunal).
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