In Partito Media Services Ltd v HMRC (TC01949 – 30 April) a company (P) had used its accountant’s address as its registered office. During 2007 the accountant ceased to act for P and in April 2008 P changed its registered office to the address of its controlling director (H). In the meantime in September 2007 HMRC had issued P with a notice requiring it to file a corporation tax return for the period ending 30 August 2007. P’s former accountant failed to forward this notice to H. In September 2008 HMRC imposed a penalty of £100. Since P had not informed HMRC that it had changed its registered office HMRC sent the penalty notice to P’s former registered office. At some time in 2008 Companies House informed HMRC that P had changed its registered office and HMRC began sending correspondence to P’s...
