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Tower Perkins Products & Services Ltd v HMRC

In Tower Perkins Products & Services Ltd v HMRC (TC01328 – 18 August) a company (T) did not submit its 2008/09 P35 until 10 March 2010.

HMRC imposed penalties totalling £1000. T appealed contending that it had a reasonable excuse because its accountant had had a hip operation in May 2009.

The First-tier Tribunal allowed the appeal in part. Judge Geraint Jones held that the accountant’s unavailability amounted to a reasonable excuse until 30 August 2009 but was no longer a reasonable excuse from 31 August onwards with the result that the penalty was reduced from £1000 to £600.

Why it matters: The Tribunal accepted that the accountant’s operation constituted a reasonable excuse for submitting the P35 up to three months late but held that it was no longer a reasonable excuse after...

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