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Tower Leasing Ltd v HMRC

In Tower Leasing Ltd v HMRC (TC01334 – 18 August) a company (T) was required to submit a form P35 for itself and a form P35(TAS) for a taxed award scheme for 2009/10.

HMRC issued a manual form P35 for the award scheme but T incorrectly submitted this return on 27 April 2010 with its own details.

HMRC telephoned T on 27 May and informed it that it was required to submit its own return online. T did not do so until 9 August 2010 and HMRC imposed a penalty.

T appealed contending that it had attempted to submit the return online on 16 June 2010.

The First-tier Tribunal allowed T’s appeal in part. Judge Gandhi found that HMRC had sent a P35 rather than a form P35(TAS) for the award...

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